FangyuLei/tatqa huggingface dataset:
Fair Value Impact
In Millions
Average During the Fiscal Year Ended May 26, 2019
Average During the Fiscal Year Ended May 27, 2018
Processing Activities
Energy commodities
$0.4
$0.2
Agriculture commodities
0.4
0.4
Other commodities
0.1
—
Foreign exchange
0.7
0.7
value-at-risk -var .
we employ various tools to monitor our derivative risk including value-at-risk - " var " models .
we perform simulations using historical data to estimate potential losses in the fair value of current derivative positions .
we use price and volatility information for the prior 90 days in the calculation of var that is used to monitor our daily risk .
the purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices .
our model uses a 95 % confidence level .
accordingly in any given one-day time period losses greater than the amounts included in the table below are expected to occur only 5 % of the time .
we include commodity swaps futures and options and foreign exchange forwards swaps and options in this calculation .
the following table provides an overview of our average daily var for our energy agriculture and foreign exchange positions for fiscal 2019 and 2018 .

Question: What does the table provide for us?
Answer: an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018
December 31,
December 31,
2019
2018
Customer relationships
$336,455
$159,566
Other
15,621
5,555
352,076
165,121
Accumulated amortization
(73,492)
(52,942)
Intangible assets, net
278,584
112,179
-6 intangible assets .
intangible assets consist of the following -in thousands : .
during 2019 we periodically assessed whether any indicators of impairment existed related to our intangible assets .
as of each interim period end during the year we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values .
amortization expense recognized in 2019 2018 and 2017 was $ 23671000 $ 15737000 and $ 16812000 respectively .

Question: How much was the Amortization expense in 2017?
Answer: $16,812,000
Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948
contractual obligations .
the following table summarizes our contractual obligations as of september 30 2019 -in thousands : .
our principal executive offices as well as our research and development facility are located in approximately 29000 square feet of office space in san diego california and the term of the lease continues through june 30 2024 .
the average annual base rent under this lease is approximately $ 1 .
0 million per year .
in connection with this lease we received tenant improvement allowances totaling approximately $ 1 .
0 million .
these lease incentives are being amortized as a reduction of rent expense over the term of the lease .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
other than the lease for our office space in san diego california we do not believe that the leases for our offices are material to the company .
we believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business .

Question: What is the ratio of contractual obligations that expire in less than 1 year to the ones that expire in 3-5 years?
Answer: 0.63
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
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 Debt due within one year due to the adoption of IFRS 16?
Answer: 6.31
Consolidated
2019
2018
US$000
US$000
Deferred tax asset comprises temporary differences attributable to:
Amounts recognised in profit or loss:
Tax losses
2,068
688
Property, plant and equipment
(176)
58
Employee benefits
608
235
Employee entitlements
714
-
Intellectual property
79,260
79,011
Revenue received in advance
633
1,019
Provisions
1,054
328
Foreign currency translation
613
534
Tax credits
17
-
Deferred rent
82
163
84,873
82,036
Amounts recognised in equity:
Transaction costs on share issue
-
84
Deferred tax asset
84,873
82,120
Amount expected to be recovered within 12 months
26,588
26,995
Amount expected to be recovered after more than 12 months
58,285
55,125
Movements:
Opening balance
82,120
82,946
Credited/(charged) to profit or loss (note 5)
2,440
(933)
Additions through business combinations (note 28)
314
105
Translation differences
(1)
2
Closing balance
84,873
82,120
note 11 .
non-current assets - deferred tax assets .
critical accounting judgements estimates and assumptions .
deferred tax assets are recognised for deductible temporary differences only if the group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses .
calculation of future taxable amounts involve the use of assumptions and management judgments .
a deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable .
the assessment of future taxable amounts involves the use of assumptions and management judgments .
the group has fully recognised a deferred tax asset of $ 79 .
3m in relation to assets previously transferred to usa .
it is considered probable that there will be future taxable income in the usa to fully realise these temporary differences .

Question: When are Deferred tax assets recognized?
Answer: only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses
Alarm.com
Other
Total
Balance as of January 1, 2018
$63,591
$—
$63,591
Goodwill acquired
—
—
—
Balance as of December 31, 2018
63,591
—
63,591
Goodwill acquired
41,372
—
41,372
Balance as of December 31, 2019
$104,963
$—
$104,963
note 8 .
goodwill and intangible assets net .
the changes in goodwill by reportable segment are outlined below -in thousands : .
on october 21 2019 we acquired 85 % of the issued and outstanding capital stock of openeye and recorded $ 41 .
4 million of goodwill in the alarm .
com segment .
there were no impairments of goodwill recorded during the years ended december 31 2019 2018 or 2017 .
as of december 31 2019 the accumulated balance of goodwill impairments was $ 4 .
8 million which is related to our acquisition of energyhub in 2013 .

Question: What was the percentage change in the balance between December 31, 2018 and 2019?
Answer: 65.06
€ millions
2019
2018
2017
Cost of cloud and software
138
78
115
Cost of services
246
142
158
Research and development
429
210
269
Sales and marketing
562
312
442
General and administration
461
88
135
Share-based payment expenses
1,835
830
1,120
Thereof cash-settled share-based payments
1,664
674
963
Thereof equity-settled share-based payments
171
156
157
the operating expense line items in our income statement include the following share-based payment expenses : .
share-based payment expenses by functional area .
in 2019 we paid € 79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan .
these payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses .

Question: What was the percentage change in Cost of cloud and software in 2019 from 2018?
Answer: 76.92
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Cost of sales
$  1,766
$  1,096
$  338
Selling, general and administrative
13,722
6,419
4,674
$15,488
$7,515
$5,012
we recorded non-cash compensation expense related to stock-based awards as follows -in thousands : .
as of september 30 2019 there was $ 39 .
7 million of unrecognized compensation expense related to unvested rsus .
based upon the expected forfeitures and the expected vesting of performance-based rsus the aggregate fair value of rsus expected to ultimately vest is $ 40 .
0 million which is expected to be recognized over a weighted-average period of 1 .
7 years and includes the rsus that vested on october 1 2019 .
we estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur .
we consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate .
the forfeiture rate was estimated to be 12 .
5 % per year as of september 30 2019 .
to the extent the actual forfeiture rate is different from what we have estimated compensation expense related to these awards will be different from our expectations .

Question: What was the forfeiture rate estimated to be?
Answer: 12.5% per year as of September 30, 2019
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Total
2020
2021-2022
2023-2024
2025-beyond
Long-term debt, including interest
$111,586
$2,807
$5,876
$102,903
$—
Operating lease payments
37,610
4,467
8,764
7,813
16,566
Retirement obligations
6,447
757
1,429
1,328
2,933
Total
$155,643
$8,031
$16,069
$112,044
$19,499
contractual obligations .
our contractual obligations as of december 31 2019 were : .
we have no off-balance sheet arrangements that have a material current effect or are reasonably likely to have a material future effect on our financial condition or changes in our financial condition .
management believes that existing capital resources and funds generated from operations are sufficient to finance anticipated capital requirements .

Question: What was the difference between total Operating lease payments and   Retirement obligations  payments ?
Answer: 31163
2019
2018
RMB’Million
RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a))
8,492
2,932
Net fair value gains on FVPL (Note (b))
9,511
28,738
Subsidies and tax rebates
4,263
3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c))
(4,006)
(17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38)
1,647
1,019
Dividend income
1,014
686
Donations to Tencent Charity Funds
(850)
(730)
Others
(382)
(1,810)
19,689
16,714
7 other gains net .
note : -a the disposal and deemed disposal gains of approximately rmb8492 million recognised during the year ended 31 december 2019 mainly comprised the following : .
– net gains of approximately rmb4859 million -2018 : rmb1661 million on dilution of the group ’ s equity interests in certain associates due to new equity interests being issued by these associates -note 21 .
these investee companies are principally engaged in internet-related business ; and .
– aggregate net gains of approximately rmb3633 million -2018 : rmb1271 million on disposals partial disposals or deemed disposals of various investments of the group .
-b net fair value gains on fvpl of approximately rmb9511 million -note 24 recognised during the year ended 31 december 2019 mainly comprised the following : .
– aggregate gains of approximately rmb1886 million -2018 : rmb22215 million arising from reclassification of several investments principally engaged in internet-related business from fvpl to investments in associates due to the conversion of the group ’ s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the group has board representation upon their respective initial public offerings - “ ipo ” ; and .
– net gains of approximately rmb7625 million -2018 : rmb6523 million from fair value changes of fvpl .

Question: What is the change in subsidies and tax rebates from 2018 to 2019?
Answer: 807
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Income tax benefit at federal statutory rate
$(2,928)
$(1,692)
Increase (decrease) resulting from:
State tax benefit, net of federal tax effect
(437)
(184)
Effect of change in state tax rate
(26)
146
Change in valuation allowance
3,341
(8,474)
Expirations of net operating losses and application of IRC 382 limitation
7
9,939
Adjustments to deferreds
(29)
321
Other
72
(11)
Income tax expense
$          -
$           45
reconciliations between the amounts computed by applying the u .
s .
federal statutory tax rate to loss before income taxes and income tax expense -benefit follows -in thousands : .
we determined no material liabilities related to uncertain income tax positions existed as of december 31 2019 or 2018 based on our analysis of tax positions taken on income tax returns filed .
although we believe the amounts reflected in our tax returns substantially comply with applicable u .
s .
federal state and foreign tax regulations the respective taxing authorities may take contrary positions based on their interpretation of the law .
a tax position successfully challenged by a taxing authority could result in an adjustment to our provision or benefit for income taxes in the period in which a final determination is made .

Question: What are the respective expirations of net operating losses and application of IRC 382 limitation in 2018 and 2019?
Answer: 9,939 7
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Net income
$95,973
$127,980
$138,668
Interest expense
23,860
23,584
7,536
Tax expense (benefit)
(7,125)
5,534
—
Depreciation and amortization
7,304
4,478
3,983
Equity-based compensation expense(1)
13,769
6,054
4,253
Change in financial guarantee liability(2)
16,215
—
—
Transaction expenses(3)
11,345
2,393
2,612
Non-recurring expenses(4)
2,804
—
—
Adjusted EBITDA
$164,145
$170,023
$157,052
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
adjusted ebitda has limitations as an analytical tool and should not be considered in isolation from or as a substitute for the analysis of other gaap financial measures such as net income .
some of the limitations of adjusted ebitda include : .
• it does not reflect our current contractual commitments that will have an impact on future cash flows ; • it does not reflect the impact of working capital requirements or capital expenditures ; and • it is not a universally consistent calculation which limits its usefulness as a comparative measure .
management compensates for the inherent limitations associated with using the measure of adjusted ebitda through disclosure of such limitations presentation of our financial statements in accordance with gaap and reconciliation of adjusted ebitda to the most directly comparable gaap measure net income as presented below .
-1 includes equity-based compensation to employees and directors as well as equity-based payments to non-employees .
-2 includes losses recorded in the fourth quarter of 2019 associated with the financial guarantee arrangement for a bank partner that did not renew its loan origination agreement when it expired in november 2019 .
see note 14 to the notes to consolidated financial statements included in item 8 for additional discussion of our financial guarantee arrangements .
-3 for the year ended december 31 2019 includes loss on remeasurement of our tax receivable agreement liability of $ 9 .
8 million and professional fees associated with our strategic alternatives review process of $ 1 .
5 million .
for the year ended december 31 2018 includes certain costs associated with our ipo which were not deferrable against the proceeds of the ipo .
further includes certain costs such as legal and debt arrangement costs related to our march 2018 term loan upsizing .
for the year ended december 31 2017 includes one-time fees paid to an affiliate of one of the members of the board of managers in conjunction with the august 2017 term loan transaction .
-4 for the year ended december 31 2019 includes -i legal fees associated with ipo related litigation of $ 2 .
0 million -ii one-time tax compliance fees related to filing the final tax return for the former corporate investors associated with the reorganization transactions of $ 0 .
2 million and -iii lien filing expenses related to certain bank partner solar loans of $ 0 .
6 million .

Question: What was the interest expense in 2018?
Answer: 23,584
Grant Date
Vesting Date
Expiry Date
Exercise Price $
No. of Options at Beg. of Year
Options Exercised or Lapsed
No. of Options at End of Year
2 Jul 2013
2 Jul 2016
30 Sept 2018 1
0.92
75,000
(75,000)
-
2 Jul 2014
2 Jul 2017
2 Jul 2019
1.30
470,000
(205,000)
265,000
2 Jul 2015
2 Jul 2018
2 Jul 2020
2.67
1,000,000
(75,000)
925,000
22 Dec 2016
31 Aug 2019 2
22 Dec 2021
3.59
1,323,730
-
1,323,730
Total
2,868,730
(355,000)
2,513,730
Weighted average exercise price
$1.51
$3.01
16 .
share-based payments continued .
c .
employee share option plan .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
under the option plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
option plan awards are delivered in the form of options over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each option is to subscribe for one ordinary share when the option is exercised and when issued the shares will rank equally with other shares .
unless the terms on which an option was offered specified otherwise an option may be exercised at any time after the vesting date on satisfaction of the relevant performance criteria .
options issued under the employee share option plan are valued on the same basis as those issued to kmp which is described in note 16-d .
there were no new options issued under the option plan during the 30 june 2019 and 30 june 2018 financial years as the option plan was replaced with the rights plan as described in note 16-b .
movement of options during the year ended 30 june 2019 : .
1 .
the original expiry date for this tranche of options was 2 july 2018 .
however due to extraordinary circumstances the remaining 75000 options could not be exercised during the prior financial year .
therefore the board had exercised its discretion during the year to extend the expiry date for the remaining options to 30 september 2018 .
2 .
options associated with an eps hurdle are not expected to vest on 31 august 2019 as the minimum performance target will not be met .
options associated with a tsr hurdle will vest on 31 august 2019 in accordance with accounting standards .
however because the minimum target was not met these options will be restricted and unexercisable .
refer to section 3b of the audited remuneration report for further details .

Question: What was the total percentage change in exercise price for options granted between 2013 and 2016?
Answer: 290.22
2019
(Restated) 2018
£m
£m
Profit before taxation
242.2
210.7
Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%)
46.0
40.0
Expenses not deductible for taxation purposes
0.3
0.8
Income not taxable
(1.7)
–
Adjustments in respect of foreign tax rates
(0.1)
(0.1)
Adjustments in respect of prior years
–
(1.1)
Total taxation charge
44.5
39.6
11 .
taxation .
the taxation charge for the year is lower than -2018 : the same as the effective rate of corporation tax in the uk of 19 % -2018 : 19 % .
the differences are explained below : .
taxation on items taken directly to equity was a credit of £ 0 .
6m -2018 : £ 0 .
1m relating to tax on share-based payments .
the tax charge for the year is based on the standard rate of uk corporation tax for the period of 19 % -2018 : 19 % .
deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised .
management has performed an assessment for all material deferred income tax assets and liabilities to determine the period over which the deferred income tax assets and liabilities are forecast to be realised which has resulted in an average deferred income tax rate of 17 % being used to measure all deferred tax balances as at 31 march 2019 -2018 : 17 % .

Question: What was the change in Total taxation charge in 2019 from 2018?
Answer: 4.9