FangyuLei/tatqa huggingface dataset:
At 31 March
2019 £m
2018 £m
2017 £m
Non-current assets
48
-
-
Fair value through other comprehensive income
-
46
37
Available-for-sale
6
7
7
Fair value through profit or loss
54
53
44
Current assets
Fair value through other comprehensive income
-
-
-
Available-for-sale
-
2,575
1,437
Investments held at amortised cost
3,214
-
-
Loans and receivables
-
447
83
3,214
3,022
1,520
23 .
investments continued .
ifrs 9 was applied for the first time on 1 april 2018 and introduces new classifications for financial instruments including investments .
under ias 39 we classified investments as available-for-sale loans and receivables and fair value through profit or loss .
on transition to ifrs 9 we have reclassified them as fair value through other comprehensive income fair value through profit or loss and amortised cost as set out in note 1 .
the current year figures in the following table reflect the classifications under ifrs 9 and the prior year figures reflect the previous classifications under ias 39 .
investments held at amortised cost consist of investments previously classified as loans and receivables and relate to money market investments denominated in sterling of £ 2687m -2017 / 18 : £ 416m 2016 / 17 : £ 35m in us dollars of £ 26m -2017 / 18 : £ 27m 2016 / 17 : £ 30m in euros of £ 499m -2017 / 18 : £ nil 2016 / 17 : £ nil and in other currencies £ 2m -2017 / 18 : £ 4m 2016 / 17 : £ 18m .
they also include investments in liquidity funds of £ 2522m -2017 / 18 : £ 2575m 2016 / 17 : £ 1437m held to collect contractual cash flows .
in prior years these were classified as available-for-sale .

Question: What is the average Loans and receivables for 2017-2019?
Answer: 176.67
December 31,
December 31,
December 31,
Change
(Dollars in thousands)
2019
2018
Reported
Constant currency
Maintenance
$292,696
$269,708
$22,988
9%
8%
Term
231,267
190,349
40,918
21%
21%
Client Cloud
523,963
460,057
63,906
14%
14%
Pega Cloud
169,329
109,973
59,356
54%
54%
Total ACV
$693,292
$570,030
$123,262
22%
22%
annual contract value - “ acv ” -1 -2 .
the change in acv measures the growth and predictability of future cash flows from committed pega cloud and client cloud arrangements as of the end of the particular reporting period .
total acv as of a given date is the sum of the following two components : .
• client cloud : the sum of -1 the annual value of each term license contract in effect on such date which is equal to its total license value divided by the total number of years and -2 maintenance revenue reported for the quarter ended on such date multiplied by four .
we do not provide hosting services for client cloud arrangements .
• pega cloud : the sum of the annual value of each cloud contract in effect on such date which is equal to its total value divided by the total number of years .
-1 data table .
-2 as foreign currency exchange rates are an important factor in understanding period to period comparisons we believe the presentation of acv growth rates on a constant currency basis enhances the understanding of our results and evaluation of our performance in comparison to prior periods .

Question: What are the respective values for Term in 2018 and 2019?
Answer: 190,349 231,267
As of December 31,
As of December 31,
2018
2019
Derivative assets carried at fair value through profit or loss (FVTPL)
Interest rate swaps
15,188
18
Forward foreign exchange contracts
—
389
Derivative assets designated and effective as hedging instruments carried at fair value
Cross currency swaps
—
3,594
Total
15,188
4,001
Derivative financial instruments, current assets
6,222
429
Derivative financial instruments, non-current assets
8,966
3,572
Total
15,188
4,001
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
26 .
derivative financial instruments .
the fair value of the derivative assets is as follows : .

Question: In which years was the fair value of the derivative assets recorded for?
Answer: 2018 2019
(In thousands)
2019
2018
2017
Income tax benefit at the US Federal statutory rate
$(2,718)
$(3,654)
$(4,019)
Benefit for state taxes
(304)
(642)
(142)
Impact of foreign operations
(310)
38
158
Indefinite life assets
130
335
102
Officer life insurance
3
(5)
(6)
Change in valuation allowance
3,302
3,328
4,007
Change in liability for unrecognized tax benefits
(400)
40
9
Impact of Tax Act, net
226
(3,287)
—
Meals and entertainment
60
81
163
Equity
2
476
—
Global intangible low-taxed income
94
—
—
Other
136
39
(36)
Total income tax expense (benefit)
$221
$(3,251)
$236
the following table presents the principal components of the difference between the effective tax rate to the u .
s .
federal statutory income tax rate for the years ended march 31 : .
during fiscal 2018 we recorded a provisional tax benefit of approximately $ 3 .
3 million as a result of the enactment of the tax cuts and jobs act - " tax act " on december 22 2017 .
we completed the accounting for the tax act during q3 fiscal 2019 and recorded an adjustment on december 31 2018 of $ 0 .
2 million to increase our deferred tax liability associated with certain indefinite lived intangibles .
we have elected to account for global intangible low-taxed income -gilti inclusions in the period in which they are incurred .
our tax provision includes a provision for income taxes in certain foreign jurisdictions where subsidiaries are profitable but only a minimal benefit is reflected related to u .
s .
and certain foreign tax losses due to the uncertainty of the ultimate realization of future benefits from these losses .
the 2019 tax provision results primarily from foreign tax expense the reversal of reserves for uncertain tax positions and the completion of our accounting for the tax act .
the 2019 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .
the 2018 tax provision primarily results from a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets due to passage of the tax act .
the 2018 effective rate differs from the statutory rate primarily due to the impact of the tax act recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance certain foreign and state tax effects including a benefit of $ 0 .
4 million related to a settlement with the california franchise tax board and other u .
s .
permanent book to tax differences .
the 2017 tax provision primarily results from state taxes taxes withheld in foreign jurisdictions and foreign tax expense .
the 2017 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .

Question: What are the years included in the table?
Answer: 2019 2018 2017
December 31,
December 31,
December 31,
2019
2019
2018
WAvg
WAvg
Exercise
Exercise
Number
Price
Number
Price
Outstanding, Jan. 1
1,842
$0.59
1,842
$0.59
Issued
10,000
0.01
-
-
Exercised
-
-
-
-
Expired
-
-
-
-
Modification
-
-
-
-
Outstanding, Dec. 31
11,842
0.10
1,842
$0.59
note 10 – common stock purchase warrants .
our warrant activity during the years ended december 31 2019 and 2018 is shown below -in thousands except price data : .
in connection with the issuance of the $ 10 .
0 million secured promissory notes in december 2013 we issued common stock purchase warrants - “ warrants ” exercisable for 60 thousand shares of our common stock having an exercise price of $ 2 .
52 per share -after giving effect to our one-for-five reverse stock split with an expiration date in december 2020 .
these warrants contain a cashless exercise feature -see note 7 .
as part of our july 2017 private placement transaction with mr .
schutte we issued warrants to purchase 1782531 shares of our common stock .
the warrants are immediately exercisable at a price of $ 0 .
528 per share and expire five years after issuance -see note 8 .
we have assigned a relative fair value of $ 495 thousand to the warrants out of the total $ 4 .
0 million proceeds from the private placement transaction and have accounted for these warrants as equity .
on june 28 2019 as part of the changes made to the loan agreements we had with mr .
schutte each having an original due date of january 2 2020 we issued to him a warrant to purchase 10 .
0 million shares of our common stock exercisable at a price of $ 0 .
01 per share and expire five years after issuance .
we obtained a valuation of fair value on the warrant and $ 1 .
145 million was allocated to the warrant and accounted for as equity .
-see note 7 and note 8 .
the warrant was assigned and transferred by mr .
schutte to ad pharma on june 28 2019 .

Question: What is the difference between the ending outstanding common stock purchase warrants in 2018 and 2019? 
Answer: 0.49
December 31,
December 31,
2019
2018
$
$
Deferred tax assets:
Vessels and equipment
1,646
5,868
Tax losses carried forward and disallowed finance costs (1)
164,009
155,910
Other
19,674
10,545
Total deferred tax assets
185,329
172,323
Deferred tax liabilities:
Vessels and equipment
22,913
18,037
Provisions
6,512
5,588
Other
—
2,060
Total deferred tax liabilities
29,425
25,685
Net deferred tax assets
155,904
146,638
Valuation allowance
(153,302)
(144,560)
Net deferred tax assets
2,602
2,078
22 .
income taxes .
teekay and a majority of its subsidiaries are not subject to income tax in the jurisdictions in which they are incorporated because they do not conduct business or operate in those jurisdictions .
however among others the company ’ s u .
k .
and norwegian subsidiaries are subject to income taxes .
the significant components of the company ’ s deferred tax assets and liabilities are as follows : .
-1 substantially all of the company ' s estimated net operating loss carryforwards of $ 878 .
3 million relates primarily to its u .
k .
spanish norwegian and luxembourg subsidiaries and to a lesser extent to its australian subsidiaries .
the company had estimated disallowed finance costs in spain and norway of approximately $ 15 .
1 million and $ 15 .
0 million respectively at december 31 2019 which are available for 18 years and 10 years respectively from the year the costs are incurred for offset against future taxable income in spain and norway respectively .
the company ' s estimated tax losses in luxembourg are available for offset against taxable future income in luxembourg either indefinitely for losses arising prior to 2017 or for 17 years for losses arising subsequent to 2016 .

Question: What is the increase/ (decrease) in Deferred tax assets: Other from December 31, 2019 to December 31, 2018?
Answer: 9129
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 interest cost in 2019?
Answer: 347
2019 change
2018 change
Salary
Group Chief Executive
7.7%
2.7%
General employee population
2.9%
2.7%
Benefits
Group Chief Executive
5.2%
3.2%
General employee population
2.9%
2.7%
Bonus
Group Chief Executive
15.5%
-4.9%
General employee population*
22.2%
1.6%
1 .
10 percentage change in remuneration of the group chief executive .
the following table provides a summary of the 2019 increase in base salary benefits and bonus for the group chief executive compared to the average increase for the general uk employee population across the group in the same period .
* 2018 percentage restated to include all uk bonuses for the general uk employee population across the group .

Question: What was the absolute change in the change in salary for the group chief executive in 2019 from 2018? 
Answer: 5
December 31, 2019
December 31, 2018
(in thousands)
(in thousands)
Cash, cash equivalents and marketable securities
$2,455,194
$1,969,670
Total assets
3,489,479
2,254,785
Total liabilities
473,745
164,017
Total non-current liabilities
157,363
25,329
key balance sheet information .
total assets increased $ 1234 .
7 million as at december 31 2019 compared to december 31 2018 principally due to a $ 485 .
5 million increase in cash cash equivalents and marketable securities mainly as a result of the public offering in september 2019 which resulted in net proceeds of $ 688 .
0 million .
business acquisitions during the year largely due to the acquisition of 6rs further impacted total assets through an increase in goodwill of $ 273 .
8 million a $ 141 .
2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid .
the remainder of the increase is due to : the adoption of the new lease accounting standard further discussed in the " critical accounting policies and estimates " section below which resulted in the addition of right-of-use assets totaling $ 134 .
8 million as at december 31 2019 ; a $ 58 .
3 million increase in merchant cash advances and loans receivable ; a $ 49 .
8 million increase in property and equipment largely related to leaseholds for our offices ; a $ 49 .
2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable unbilled revenue related to subscription fees for plus merchants transaction fees and shipping charges ; and a $ 19 .
4 million increase in deferred tax assets .
total liabilities increased by $ 309 .
7 million principally as a result of the adoption of the new leasing standard which resulted in $ 126 .
8 million of additional lease liabilities related to obtaining right-of-use assets .
accounts payable and accrued liabilities increased by $ 84 .
2 million which was due to an increase in indirect taxes payable payroll liabilities and payment processing and interchange fees partly offset by a decrease in foreign exchange forward contract liabilities .
the increase was also due to income taxes payable of $ 69 .
4 million driven largely by the one-time capital gain recognized in the period .
deferred tax liabilities increased by $ 7 .
6 million due to the acquisition of 6rs .
the growth in sales of our subscription solutions offering along with the acquisition of 6rs resulted in an increase of deferred revenue of $ 21 .
6 million .

Question: What was the average cash, cash equivalents and marketable securities for 2018 and 2019?
Answer: 2212432
Amortized Cost
Fair Value
Within 1 year
$6,322
$6,324
After 1 year through 5 years
12,191
12,218
After 5 years through 10 years
1,643
1,687
After 10 years
9
10
Mortgage-backed securities with no single maturity
1,425
1,421
Total
$21,590
$21,660
the following table summarizes the maturities of our available-for-sale debt investments as of july 27 2019 -in millions : .
actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations .

Question: What was the difference between the total amortized cost and total fair value?
Answer: 70
Year Ended
Year Ended
Year Ended
June 30, 2019
June 30, 2018
June 30, 2017
Cost of product revenue 
$844
$564
$333
Cost of service revenue
1,639
1,131
589
Research and development  
10,443
7,642
3,312
Sales and marketing  
11,747
9,843
4,253
General and administrative  
8,224
8,453
4,146
Total share-based compensation expense 
$32,897
$27,633
$12,633
share based compensation expense .
share-based compensation expense recognized in the financial statements by line item caption is as follows -in thousands : .
the amount of share-based compensation expense capitalized in inventory has been immaterial for each of the periods presented .

Question: What was the amount of research and development in 2019?
Answer: 10,443
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
10% movement in sterling to US dollar value
Profit or loss
1.7
5.1
Equity
33.8
37.4
10% movement in euro to US dollar value
Profit or loss
1.5
7.5
Equity
(9.8)
(10.8)
foreign currency risk .
the group is exposed to translation and transaction foreign exchange risk .
several other currencies in addition to the reporting currency of us dollar are used including sterling and the euro .
the group experiences currency exchange differences arising upon retranslation of monetary items -primarily short-term inter-company balances and long-term borrowings which are recognised as an expense in the period the difference occurs .
the group endeavours to match cash inflows and outflows in the various currencies ; the group typically invoices its customers in their local currency and pays its local expenses in local currency as a means to mitigate this risk .
the group is also exposed to exchange differences arising from the translation of its subsidiaries ’ financial statements into the group ’ s reporting currency of us dollar with the corresponding exchange differences taken directly to equity .
the following table illustrates the movement that ten per cent in the value of sterling or the euro against the us dollar would have had on the group ’ s profit or loss for the period and on the group ’ s equity as at the end of the period .
any foreign exchange variance would be recognised as unrealised foreign exchange in the consolidated statement of profit or loss and have no impact on cash flows .

Question: How would any foreign exchange variance be recognised?
Answer: as unrealised foreign exchange in the Consolidated Statement of Profit or Loss and have no impact on cash flows.
Period
Total Number of Shares Purchased
Average Price Paid per Share
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plans or Programs
April 28, 2019 to May 25, 2019
42
$54.33
42
$15,700
May 26, 2019 to June 22, 2019
22
$55.07
22
$14,465
June 23, 2019 to July 27, 2019
18
$56.46
18
$13,460
Total
82
$54.99
82
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
-a cisco common stock is traded on the nasdaq global select market under the symbol csco .
information regarding quarterly cash dividends declared on cisco ’ s common stock during fiscal 2019 and 2018 may be found in supplementary financial data on page 106 of this report .
there were 39216 registered shareholders as of august 30 2019 .
-b not applicable .
-c issuer purchases of equity securities -in millions except per-share amounts : .
on september 13 2001 we announced that our board of directors had authorized a stock repurchase program .
on february 13 2019 our board of directors authorized a $ 15 billion increase to the stock repurchase program .
as of july 27 2019 the remaining authorized amount for stock repurchases under this program including the additional authorization is approximately $ 13 .
5 billion with no termination date .
for the majority of restricted stock units granted the number of shares issued on the date the restricted stock units vest is net of shares withheld to meet applicable tax withholding requirements .
although these withheld shares are not issued or considered common stock repurchases under our stock repurchase program and therefore are not included in the preceding table they are treated as common stock repurchases in our financial statements as they reduce the number of shares that would have been issued upon vesting -see note 14 to the consolidated financial statements .

Question: What was the average total amount paid for the shares during the period from April 28, 2019 to May 25, 2019 and May 26, 2019 to June 22, 2019?
Answer: 1746.7
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018*
2017*
Yr.-to-Yr. Percent/ Margin Change
Global Business Services
External gross profit
$4,448
$4,033
10.3%
External gross profit margin
26.8%
25.1%
1.7pts
Pre-tax income
$1,629
$1,303
25.0%
Pre-tax margin
9.6%
7.9%
1.7pts
* recast to reflect segment changes .
the year-to-year improvements in margins and pre-tax income in gbs were the result of the shift to higher-value offerings realignment of resources to key skill areas increased productivity and utilization as well as a benefit from currency due to the company ’ s global delivery model .

Question: What is the increase / (decrease) in the Pre-tax margin from 2017 to 2018?
Answer: 1.7
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Interest income
$8,178
$7,796
$2,951
Interest expense
(21,559)
(28,176)
(14,762)
Other, net
84
(3,098)
1,478
Other expense, net
$(13,297)
$(23,478)
$(10,333)
other income -expense .
interest income in 2019 increased by $ 0 .
4 million due to an increase in interest income earned on investment securities and money market portfolios .
interest expense in 2019 decreased by $ 6 .
6 million due to the payoff of the 1 .
50 % convertible notes due july 1 2018 with a principal amount of $ 253 .
0 million -the “ 2018 notes ” in the third quarter of 2018 .
refer to the section titled “ liquidity and capital resources ” for additional information on the convertible notes .
other net primarily included foreign exchange gains and losses related to transactions denominated in foreign currencies as well as foreign exchange gains and losses related to our intercompany loans and certain cash accounts .
foreign exchange gains and losses for the years ended december 31 2019 2018 and 2017 were primarily driven by fluctuations in the euro and us dollar in relation to the british pound .

Question: What was the percentage change in Interest expense between 2017 and 2018?
Answer: 90.87
Charter-in vessels in operation
Land Leases
Office space
December 31, 2020
$109,574
$556
$753
December 31, 2021
85,399
556
356
December 31, 2022
57,282
556
101
December 31, 2023
47,603
556
81
December 31, 2024
34,025
556
—
December 31, 2025 and thereafter
33,481
23,002
—
Total
$367,364
$25,782
$1,291
Operating lease liabilities, including current portion
$304,568
$7,660
$1,204
Discount based on incremental borrowing rate
$62,796
$18,122
$87
navios maritime holdings inc .
notes to the consolidated financial statements -expressed in thousands of u .
s .
dollars — except share data .
the company entered into new lease liabilities amounting to $ 47064 during the year ended december 31 2019 .
the table below provides the total amount of lease payments on an undiscounted basis on our chartered-in contracts office lease agreements and land lease agreements as of december 31 2019 : .
as of december 31 2019 the weighted average remaining lease terms on our charter-in contracts office lease agreements and land leases are 4 .
5 years 1 .
9 years and 46 .
3 years respectively .

Question: What was the difference in the Discount based on incremental borrowing rate between Charter-in vessels in operation and Land Leases? 
Answer: 44674