FangyuLei/tatqa huggingface dataset:
Year-ended 31 March 2019
Year-ended 31 March 2018
Year-ended 31 March 2017
tCO2e
tCO2e
tCO2e
Scope 1
Combustion of natural gas and operation of owned vehicles
220.9
320.0
251.8
Scope 2
Electricity consumption in offices
4,487.2
4,457.3
4,681.9
Scope 3
Business travel (air and car)
3,260.9
5,117.4
4,510.9
Total
7,969.0
9,894.7
9,444.6
Intensity ratio
tCO2e per $M of billings
10.5
12.9
14.9
greenhouse gas emissions .
in line with the companies act 2006 sophos is required to measure and report on its greenhouse gas - “ ghg ” emissions disclosures .
these have been calculated for the year-ending 31 march 2019 in line with the group ’ s financial year .
the calculation of the disclosures has been performed in accordance with greenhouse gas protocol corporate standard and using the uk government ’ s conversion factor guidance for the year reported .
the group ’ s operations that primarily release ghg includes usage of electricity and gas of owned and leased offices business travel and usage of vehicles .
the group keeps its data capture process under review seeking to extend the availability of direct information wherever possible .
where direct information for certain sites is not available estimates have been developed that enable reporting for them .
these estimates are revised if new or improved data is obtained .
the group will continue to build its ghg reporting capabilities .
the group ’ s chosen intensity ratio is ‘ tonnes of co2 equivalent per million us dollars of billings ’ as it aligns with sophos ’ strategic growth ambitions .
creating an environmentally friendly hq .
the group commissioned a greening study of its global headquarters in abingdon oxfordshire .
the purpose of the study was to benchmark the current environmental health and wellbeing performance of the building against current best practice and against direct and indirect competitors .
the findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice .
the study highlighted areas of future improvement .
the findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the company .
the group is endeavouring to achieve the standards in environmental performance health and wellbeing that is expected of a global technology organisation at the group ’ s headquarters .

Question: What was the percentage change in the intensity ratio in 2019 from 2018?
Answer: -18.6
Most recent three-year average seasonality
First quarter
Second quarter
Third quarter
Fourth quarter
Sequential change, sales
-25%
11%
4%
17%
Share of annual sales
22%
24%
25%
29%
seasonality .
the company ’ s sales income and cash flow from operations vary between quarters and are generally lowest in the first quarter of the from operations vary between quarters and are generally lowest in the first quarter of the year and highest in the fourth quarter .
this is mainly a result of the seasonal purchase patterns of network operators .

Question: What is the share of annual sales in third quarter?
Answer: 25%
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Net cash from operating activities
$1,869
$1,845
$1,677
Net cash used in investing activities
(1,172)
(1,212)
(1,468)
Net cash used in financing activities
(343)
(122)
(106)
Effect of changes in exchange rates
(13)
(4)
27
Net cash increase
$341
$507
$130
net cash from operating activities .
net cash from operating activities is the sum of -i net income -loss adjusted for non-cash items and -ii changes in net working capital .
the net cash from operating activities in 2019 was $ 1869 million increasing compared to $ 1845 million in the prior year mainly due to more favorable changes in net working capital compensating lower net income .
net cash used in investing activities .
investing activities used $ 1172 million of cash in 2019 decreasing from $ 1212 million in the prior year .
payments for purchase of tangible assets net of proceeds totaled $ 1174 million compared to $ 1262 million registered in the prior-year period .
the 2019 numbers also included the proceeds from matured marketable securities of $ 200 million and the net cash outflow of $ 127 million for the acquisition of norstel .
net cash used in financing activities .
net cash used in financing activities was $ 343 million for 2019 compared to the $ 122 million used in 2018 .
the 2019 amount included $ 281 million proceeds from long-term debt $ 144 million of long-term debt repayment $ 250 million of repurchase of common stock and $ 214 million of dividends paid to stockholders .

Question: What is the increase/ (decrease) in Net cash used in financing activities from the period 2017 to 2019?
Answer: 237
NUMBER OF DSUs
2019
2018
Outstanding, January 1
4,391,997
4,309,528
Issued (1)
84,588
94,580
Settlement of RSUs/PSUs
146,960
112,675
Dividends credited
236,079
240,879
Settled
(236,525)
(365,665)
Outstanding, December 31
4,623,099
4,391,997
dsus .
eligible bonuses and rsus / psus may be paid in the form of dsus when executives or other eligible employees elect to or are required to participate in the plan .
the value of a dsu at the issuance date is equal to the value of one bce common share .
for non-management directors compensation is paid in dsus until the minimum share ownership requirement is met ; thereafter at least 50 % of their compensation is paid in dsus .
there are no vesting requirements relating to dsus .
dividends in the form of additional dsus are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividends paid on bce common shares .
dsus are settled when the holder leaves the company .
the following table summarizes the status of outstanding dsus at december 31 2019 and 2018 .
-1 the weighted average fair value of the dsus issued was $ 59 in 2019 and $ 55 in 2018 .

Question: Which years does the table summarize the status of outstanding DSUs?
Answer: 2019 2018
Allowances For
Financing Receivables
Accounts Receivable
Year ended July 29, 2017
Balance at beginning of fiscal year .
$375
$249
Provisions (benefits)
(35)
27
Recoveries (write-offs), net .
(49)
(61)
Foreign exchange and other .
4
(4)
Balance at end of fiscal year
$295
$211
Year ended July 28, 2018
Balance at beginning of fiscal year .
$295
$211
Provisions (benefits)
(89)
(45)
Recoveries (write-offs), net .
(6)
(37)
Foreign exchange and other .
5
—
Balance at end of fiscal year
$205
$129
Year ended July 27, 2019
Balance at beginning of fiscal year
$205
$129
Provisions (benefits)
(16)
56
Recoveries (write-offs), net
(42)
(50)
Foreign exchange and other  .
(21)
1
Balance at end of fiscal year
$126
$136
valuation and qualifying accounts .
-in millions .
foreign exchange and other includes the impact of foreign exchange and certain immaterial reclassifications .

Question: What was the change in the provisions for accounts receivables between 2017 and 2018?
Answer: -72
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
RMB term deposits
19,000
–
Included in current assets:
RMB term deposits
28,598
55,180
USD term deposits
16,325
6,349
Other currencies
1,988
1,389
46,911
62,918
65,911
62,918
term deposits .
an analysis of the group ’ s term deposits by currencies are as follows : .
the effective interest rate for the term deposits of the group with initial terms of over three months to three years during the year ended 31 december 2019 was 3 .
57 % -2018 : 4 .
08 % .
term deposits with initial terms of over three months were neither past due nor impaired .
as at 31 december 2019 the carrying amounts of the term deposits with initial terms of over three months approximated their fair values .

Question: What was the effective interest rate for the Group's term deposits during the year ended 31 December 2019?
Answer: 3.57%
Years
30/9/2018
30/9/2019
Germany
16
16
Netherlands
22
24
United Kingdom
18
18
Belgium
4
6
Other countries
11
11
changes in parameters on the basis of actuarial calculations led to a total increase in the present value of defined benefit obligations by € 247 million -2017 / 18 : € − 24 million .
most of the effects result from the reduction of the applied invoice rates .
the weighted average term of defined benefit commitments for the countries with material pension obligations amounts to : .

Question: What was the change in the amount for Belgium in  FY2019 from FY2018?
Answer: 2
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Components of Net Periodic Postretirement Benefit
Cost (income):
Service cost
$41
$39
$34
Interest cost
347
196
201
Amortization of prior service credit
(191)
(373)
(496)
Net actuarial loss
717
25
398
Special termination benefits
—
3,708
591
Total net periodic postretirement benefit cost
914
3,595
728
Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income:
Prior service cost
—
—
—
Reversal of amortization items:
Prior service credit
191
373
496
Total recognized in other comprehensive income
191
373
496
Total recognized in net periodic postretirement cost and other comprehensive income
$1,105
$3,968
$1,224
expense .
for the years ended december 31 2019 2018 and 2017 teradyne ’ s net periodic postretirement benefit cost -income was comprised of the following : .

Question: What was the change in service cost in 2018 from 2017?
Answer: 5
December 31, 2019
December 31, 2018
(in thousands)
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash, cash equivalents and restricted cash
$93,117
$74,191
7 .
balance sheet details .
cash cash equivalents and restricted cash consist of the following : .
as of december 31 2019 and december 31 2018 cash and cash equivalents included $ 20 .
4 million and $ 0 of money market funds respectively .
as of december 31 2019 and 2018 the company has restricted cash of $ 0 .
4 million and $ 1 .
0 million respectively .
the cash is restricted in connection with guarantees for certain import duties and office leases .

Question: In which year was Long-term restricted cash less than 100 thousands?
Answer: 2019
December 31,
December 31,
2019
2018
Balance at the beginning of the period
$3,282
$3,642
Service cost
405
448
Interest cost
254
196
Actuarial (gains) losses
(108)
(783)
Benefits paid
(22)
(32)
Effect of foreign currency translation
122
(189)
Balance at the end of the period
$3,933
$3,282
Unfunded status
(3,933)
(3,282)
Net amount recognized
$(3,933)
$(3,282)
note 23 .
defined benefit pension plan and postretirement benefits .
defined benefit pension plans .
the company sponsors non-contributory defined benefit pension plans -the “ pension plans ” for its covered employees in the philippines .
the pension plans provide defined benefits based on years of service and final salary .
all permanent employees meeting the minimum service requirement are eligible to participate in the pension plans .
as of december 31 2019 the pension plans were unfunded .
the company expects to make no cash contributions to its pension plans during 2020 .
the following table provides a reconciliation of the change in the benefit obligation for the pension plans and the net amount recognized included in “ other long-term liabilities ” in the accompanying consolidated balance sheets -in thousands : .

Question: What was the change in interest cost in 2019 from 2018?
Answer: 58
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at beginning of year
$4,611
$4,672
$6,232
Gross increases for tax positions of prior years
394
—
—
Gross decreases for federal tax rate change for tax positions of prior years
—
—
(1,670)
Gross increases for tax positions of current year
34
45
110
Lapse of statute of limitations
(213)
(106)
—
Balance at end of year
$4,826
4,611
4,672
the company maintains liabilities for uncertain tax positions .
these liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available including changes in tax regulations the outcome of relevant court cases and other information .
a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows -in thousands : .
the unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain ip rights to one of the company ’ s foreign subsidiaries as part of the company ’ s tax reorganization completed in 2015 .
the company ’ s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense .
as of december 31 2019 the company accrued interest or penalties related to uncertain tax positions in the amount of $ 25000 .
as of december 31 2019 the total amount of unrecognized tax benefits that would affect the company ’ s effective tax rate if recognized is $ 97000 .
because the company has net operating loss and credit carryforwards there are open statutes of limitations in which federal state and foreign taxing authorities may examine the company ’ s tax returns for all years from 2000 through the current period .

Question: What was the average Gross increases for tax positions of current year for 2017-2019?
Answer: 63
Number of shares
Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018
10,623
$40.39
Granted
4,426
45.55
Vested
(2,758)
47.86
Forfeited
(2,963)
54.61
Unvested RSUs at December 31, 2019
9,328
$32.60
rsu activity we grant rsus which represent the right to receive shares of our common stock .
vesting for rsus is contingent upon the holders ’ continued employment with us and may be subject to other conditions -which may include the satisfaction of a performance measure .
also certain of our performance-based rsus include a range of shares that may be released at vesting which are above or below the targeted number of rsus based on actual performance relative to the grant date performance measure .
if the vesting conditions are not met unvested rsus will be forfeited .
upon vesting of the rsus we may withhold shares otherwise deliverable to satisfy tax withholding requirements .
the following table summarizes our rsu activity with performance-based rsus presented at the maximum potential shares that could be earned and issued at vesting -amounts in thousands except per share amounts : .
certain of our performance-based rsus did not have an accounting grant date as of december 31 2019 as there is not a mutual understanding between the company and the employee of the performance terms .
generally these performance terms relate to operating income performance for future years where the performance goals have not yet been set .
as of december 31 2019 there were 3 .
2 million performance-based rsus outstanding for which the accounting grant date has not been set of which 1 .
9 million were 2019 grants .
accordingly no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these rsus .
at december 31 2019 approximately $ 96 million of total unrecognized compensation cost was related to rsus and is expected to be recognized over a weighted-average period of 1 .
64 years .
of the total unrecognized compensation cost $ 50 million was related to performance-based rsus which is expected to be recognized over a weighted-average period of 1 .
63 years .
the total grant date fair value of vested rsus was $ 147 million $ 120 million and $ 64 million for the years ended december 31 2019 2018 and 2017 respectively .
the income tax benefit from stock option exercises and rsu vestings was $ 47 million $ 94 million and $ 160 million for the years ended december 31 2019 2018 and 2017 respectively .

Question: What was the total grant date fair value of vested RSUs in 2018?
Answer: $120 million
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Restricted Stock Units:
Non-vested at January 1
2,454
3,174
3,778
Awarded
1,139
790
939
Vested
(1,237)
(1,382)
(1,434)
Forfeited
(87)
(128)
(109)
Non-vested at December31
2,269
2,454
3,174
Stock Options:
Outstanding at January 1
506
531
926
Granted
102
69
111
Exercised
(280)
(94)
(501)
Forfeited
(7)
—
—
Expired
(2)
—
(5)
Outstanding at December 31
319
506
531
Vested and expected to vest at December 31
319
506
531
Exercisable at December 31
85
256
233
teradyne determined the stock options ’ expected life based upon historical exercise data for executive officers the age of the executive officers and the terms of the stock option grant .
volatility was determined using historical volatility for a period equal to the expected life .
the risk-free interest rate was determined using the u .
s .
treasury yield curve in effect at the time of grant .
dividend yield was based upon an estimated annual dividend amount of $ 0 .
36 per share divided by teradyne ’ s stock price on the grant date of $ 37 .
95 for the 2019 grants $ 47 .
70 for the 2018 grants and $ 28 .
56 for the 2017 grants .
stock compensation plan activity for the years 2019 2018 and 2017 is as follows : .

Question: How was the risk-free interest rate determined?
Answer: using the U.S. Treasury yield curve in effect at the time of grant
2019
2018
Total cash provided by (used in) continuing operations:
Operating activities
$168,405
$104,055
Investing activities
(13,819)
65,661
Financing activities
(5,730)
(445,529)
Net increase (decrease) in cash from continuing operations
$148,856
$(275,813)
the table below summarizes our cash flows from continuing operations activities for each of the last two fiscal years -in thousands : .
operating activities .
operating cash flows increased $ 64 .
4 million in 2019 compared with 2018 primarily due to favorable changes in working capital of $ 37 .
0 million primarily due to lower income tax payments of $ 41 .
3 million and higher net income adjusted for non-cash items of $ 27 .
3 million .
pension and postretirement contributions — our policy is to fund our pension plans at or above the minimum required by law .
as of january 1 2019 the date of our last actuarial funding valuation for our qualified pension plan there was no minimum contribution funding requirement .
in 2019 and 2018 we contributed $ 6 .
2 million and $ 5 .
5 million respectively to our pension and postretirement plans .
we do not anticipate making any contributions to our qualified defined benefit pension plan in fiscal 2020 .
for additional information refer to note 12 retirement plans of the notes to the consolidated financial statements .

Question: What is the percentage change in cash flows from operating activities from 2018 to 2019?
Answer: 61.84
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325
note 35 adoption of ifrs 16 .
upon adoption of ifrs 16 on january 1 2019 we recognized right-of-use assets of $ 2257 million within property plant and equipment and lease liabilities of $ 2304 million within debt with an increase to our deficit of $ 19 million .
these amounts were recognized in addition to assets under finance leases of $ 1947 million and the corresponding finance lease liabilities of $ 2097 million at december 31 2018 under ias 17 .
as a result on january 1 2019 our total right-of-use assets and lease liabilities amounted to $ 4204 million and $ 4401 million respectively .
the table below shows the impacts of adopting ifrs 16 on our january 1 2019 consolidated statement of financial position .
bce ’ s operating lease commitments at december 31 2018 were $ 1612 million .
the difference between operating lease commitments at december 31 2018 and lease liabilities of $ 2304 million upon adoption of ifrs 16 at january 1 2019 is due mainly to an increase of $ 1122 million related to renewal options reasonably certain to be exercised an increase of $ 112 million mainly related to non-monetary transactions and a decrease of - $ 542 million as a result of discounting applied to future lease payments which was determined using a weighted average incremental borrowing rate of 3 .
49 % at january 1 2019 .

Question: What is the percentage change in property, plant and equipment upon adoption of IFRS 16?
Answer: 9.08
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346
2 .
inventories .
inventories as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
in certain circumstances per contractual terms customer deposits are received by the company to offset obsolete and excess inventory risks .
the total amount of customer deposits related to inventory and included within current liabilities on the accompanying consolidated balance sheets as of september 28 2019 and september 29 2018 was $ 136 .
5 million and $ 87 .
7 million respectively .
in fiscal 2019 the company adopted and applied topic 606 to all contracts using the modified retrospective method of adoption .
the prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018 .
refer to note 15 " revenue from contracts with customers " for further information .

Question: Which years does the table provide information for inventories?
Answer: 2019 2018
December 31,
December 31,
2019
2018
Prepaid expenses
$37.1
$43.9
Contract assets
19.5
14.8
Other current assets
8.2
8.6
Prepaid expenses and other current assets
$64.8
$67.3
prepaid expenses and other current assets .
prepaid expenses and other current assets consist of the following -in millions : .
contract assets .
a contract asset represents our expectation of receiving consideration in exchange for products or services that we have transferred to our client .
contract assets and liabilities or deferred revenues are determined and presented on a net basis at the contract level since the rights and obligations in a contract with a client are interdependent .
in contrast a receivable is our right to consideration that is unconditional except for the passage of time required before payment of that consideration is due .
the difference in timing of revenue recognition billings and cash collections results in billed accounts receivable unbilled receivables contract assets and deferred revenues from client advances and deposits .
we account for receivables in accordance with asc topic 310 receivables - “ asc 310 ” and assess both contract assets and receivables for impairment in accordance with asc 310 .
there were no impairment charges related to contract assets for the years ended december 31 2019 and 2018 .
our short-term contract assets are included in prepaid expenses and other current assets in our consolidated balance sheets .
our long-term contract assets are included in other non-current assets in our consolidated balance sheets .
refer to note 11 — other non-current assets .

Question: How many years did prepaid expenses exceed $40.0 million?
Answer: 1