FangyuLei/tatqa huggingface dataset:
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net income (1)
$206,587
$254,127
$47,157
Other comprehensive income (loss), net of tax:
Foreign currency translation gains (losses) (2)
(24,065)
35,271
(15,284)
Defined benefit pension plans
(927)
167
163
Defined benefit post-retirement plan adjustments
(86)
(255)
20
Equity interest in investee’s other comprehensive income (loss)
(11)
5,584
1,440
Foreign exchange contracts
(588)
(1,753)
3,274
Excluded component of fair value hedges
(2,249)
—
—
Other comprehensive income (loss) (2)
(27,926)
39,014
(10,387)
Total comprehensive income (1)
$178,661
$293,141
$36,770
consolidated statements of comprehensive income -loss .
-amounts in thousands .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
-2 fiscal year ended march 31 2018 adjusted due to the adoption of asc 606 .
see accompanying notes to consolidated financial statements .

Question: Which years does the table provide information for the Consolidated Statements of Comprehensive Income (Loss)?
Answer: 2019 2018 2017
April 30, 2019
Cost
Gross Unrealized Gains
Gross Unrealized Losses
Fair Market Value
Fixed income securities
$8,152
$71
$(24)
$8,199
April 30, 2018
Cost
Gross Unrealized Gains
Gross Unrealized Losses
Fair Market Value
Fixed income securities
$6,274
$10
$(135)
$6,149
8 .
marketable securities .
the cost gross unrealized gains gross unrealized losses and fair market value of available-for-sale securities at april 30 2019 and 2018 respectively were as follows -in thousands : .

Question: What is the percentage change in the fair market value between 2018 and 2019?
Answer: 33.34
CONSOLIDATED
2019 $’000
2018 $’000
Current
Annual leave
2,349
2,233
Long service leave
830
781
Clawback
2,715
2,463
Rebates
241
224
6,135
5,701
Non-Current
Long service leave
418
343
418
343
3 .
6 provisions .
recognition measurement and classification .
employee benefits – annual and long service leave .
the group recognises a liability for long service leave and annual leave measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method .
consideration is given to expected future wage and salary levels experience of employee departures and periods of service .
expected future payments are discounted using market yields at the reporting date on corporate bond rates with terms to maturity and currencies that match as closely as possible the estimated future cash outflows .
the group does not expect its long service leave or annual leave benefits to be settled wholly within 12 months of the reporting date .
annual and long service leave are classified as current where there is a current obligation to pay the employee shall they leave the group .
clawback provisions .
upfront fees received from certain insurance funds broadband providers and mortgage brokers can be clawed back in the event of early termination of membership .
they vary across the industries and are usually triggered where a referred member terminates their policy .
each relevant product provider has an individual agreement and the clawback period ranges between 0 and 24 months depending on the agreement .
key estimates - employee benefits .
provisions are measured at the present value of management ’ s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology .
the risks specific to the provision are factored into the cash flows and as such a corporate bond rate relative to the expected life of the provision is used as a discount rate .
if the effect of the time value of money is material provisions are discounted using a current pre-tax rate that reflects the time value of money and the risks specific to the liability .
the increase in the provision resulting from the passage of time is recognised as interest expense .
key estimates - clawback provisions .
the group provides for this liability based upon historic average rates of attrition and recognises revenue net of these clawback amounts .

Question: What is the range of the clawback period?
Answer: between 0 and 24 months
USDm
2019
2018
2017
Vessels and capitalized dry-docking
Cost:
Balance as of 1 January
1,886.3
1,726.6
1,697.4
Additions
81.3
162.7
103.1
Disposals
-25.6
-30.2
-14.3
Transferred from prepayments
252.3
81.8
-
Transferred to assets held for sale
-130.1
-54.6
-59.6
Balance as of 31 December
2,064.2
1,886.3
1,726.6
Depreciation:
Balance as of 1 January
327.6
264.8
180.0
Disposals
-25.6
-30.2
-14.3
Depreciation for the year
106.5
113.4
113.6
Transferred to assets held for sale
-47.9
-20.4
-14.5
Balance as of 31 December
360.6
327.6
264.8
Impairment:
Balance as of 1 January
162.1
167.3
173.6
Impairment losses on tangible fixed assets
6.0
3.2
3.6
Reversal of impairment ¹⁾
-120.0
-
-
Transferred to assets held for sale
-19.3
-8.4
-9.9
Balance as of 31 December
28.8
162.1
167.3
Carrying amount as of 31 December
1,674.8
1,396.6
1,294.5
note 6- continued .
¹ ⁾ for additional information regarding impairment considerations please refer to note 8 .
included in the carrying amount for " vessels and capitalized dry-docking " are capitalized drydocking costs in the amount of usd 60 .
7m -2018 : usd 67 .
5m 2017 : usd 68 .
1m .
the sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the group .

Question: What was the percentage change in Additions in 2019 from 2018?
Answer: -50.03
Years ended August 31,
2019
2018
Outstanding, beginning of the year
133,181
115,207
Granted (1)
45,800
65,525
Performance-based additional units granted
200
2,639
Distributed
(43,319)
(41,441)
Cancelled
(31,889)
(12,184)
Dividend equivalents
3,578
3,435
Outstanding, end of the year
107,551
133,181
psu plan .
the corporation also offers a performance share unit - " psu " plan for the benefit of its executive officers and designated employees .
the objectives of the psu plan are to retain executive officers and designated employees to align their interests with those of the shareholders and to sustain positive corporate performance as measured by an economic value creation formula a performance measure used by management .
the number of psus is based on the dollar value of the award and the average closing stock price of the corporation for the previous twelve month period ending august 31 .
the psus vest over a three-year less one day period based on the level of increase in the economic value of the corporation or the relevant subsidiary for the preceding three-year period ending august 31 meaning that no vesting will occur if there is no increase in the economic value .
the participants are entitled to receive dividend equivalents in the form of additional psus but only with respect to vested psus .
psus are redeemable in case of death permanent disability normal retirement or termination of employment not for cause in which cases the holder of psus is entitled to payment of the psus in proportion to the time of employment from the date of the grant to the date of termination versus the three-year less one day vesting period .
a trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the corporation instructed the trustee to purchase subordinate voting shares of the corporation on the stock market .
these shares are purchased and are held in trust for the participants until they are fully vested .
the trust considered as a special purpose entity is consolidated in the corporation ’ s financial statements with the value of the acquired subordinate voting shares held in trust under the psu plan presented in reduction of share capital .
under the psu plan the following psus were granted by the corporation and are outstanding at august 31 : years ended august 31 2019 .
-1 for the year ended august 31 2019 the corporation granted 14625 -19025 in 2018 psus to cogeco ' s executive officers as executive officers of the corporation .
a compensation expense of $ 1400000 - $ 2198000 in 2018 was recorded for the year ended august 31 2019 related to this plan .

Question: What is the average distributed from 2018 to 2019?
Answer: -42380
2019
2018
Lease liabilities
$28,046
$—
Other
708
534
Total other non-current liabilities
$28,754
$534
other non-current liabilities .
other non-current liabilities consisted of the following -in thousands : .

Question: What is the total other non-current liabilities as at 31 December 2019?
Answer: $28,754
December 31,
December 31,
December 31,
2019
2019
2018
Prepaid expenses
$1,948
$1,179
Securities litigation insurance receivable
16,627
306
Other current assets
1,556
2,865
Prepaid expenses and other current assets
$20,131
$4,350
note 7 .
prepaid expenses and other current assets and accrued and other current liabilities .
prepaid expenses and other current assets as of december 31 2019 and 2018 consisted of the following : .

Question: What are the respective other current assets in 2018 and 2019? 
Answer: 2,865 1,556
31 March 2019
31 March 2018
$M
$M
At 1 April
0.9
0.4
Charge for the year
0.6
0.6
Amounts written off
(0.2)
(0.1)
Effects of movements in exchange rates
(0.1)
–
At 31 March
1.2
0.9
the net contract acquisition expense deferred within the consolidated statement of profit or loss was $ 0 .
9m of the total $ 259 .
9m of sales and marketing costs -2018 : $ 8 .
4m / $ 239 .
9m .
at 31 march 2019 trade receivables at a nominal value of $ 1 .
2m -2018 : $ 0 .
9m were impaired and fully provided for .
movements in the provision for impairment of receivables were as follows : 31 .

Question: What was the change in the value at 31 March in 2019 from 2018?
Answer: 0.3
Capped Call
Embedded exchange feature of Notes
Non-marketable investments
(U.S. $ in thousands)
Balance as of June 30, 2017
$—
$—
$—
Purchases
87,700
(177,907)
—
Gains (losses)
Recognized in other non-operating (expense) income, net
12,232
(24,646)
Balance as of June 30, 2018
99,932
(202,553)
—
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018
Recognized in other non-operating income (expense), net
12,232
(24,646)
—
Balance as of June 30, 2018
$99,932
$(202,553)
$—
Purchases
—
—
23,000
Transfer out
—
—
(20,942)
Gains (losses)
Recognized in finance income
—
—
270
Recognized in other non-operating (expense) income, net
114,665
(648,573)
—
Recognized in other comprehensive income
—
—
672
Balance as of June 30, 2019
$214,597
$(851,126)
$3,000
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019
Recognized in other non-operating income (expense), net
114,665
(648,573)
—
non-marketable investments .
non-marketable equity securities are measured at fair value using market data such as publicly available financing round valuations .
financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date .
the following table presents the reconciliations of level 3 financial instrument fair values : .
there were transfers out from level 3 due to initial public offerings of the respective investees during fiscal year 2019 .
there were no transfers between levels during fiscal year 2018 .

Question: What is the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
Answer: 114.74
F19
F18
CHANGE
CHANGE
$ MILLION
53 WEEKS
52 WEEKS
CHANGE
NORMALISED
Sales
3,797
3,566
6.5%
4.2%
LBITDA before
significant items
(5)
(30)
(82.2)%
(88.7)%
Depreciation and amortisation
(80)
(80)
0.7%
0.7%
LBIT before significant items
(85)
(110)
(22.2)%
(24.0)%
Significant items
(371)
–
n.m.
n.m.
LBIT after significant items
(456)
(110)
315.5%
313.7%
Gross margin (%)
31.1
31.7
(59) bps
(49) bps
Cost of doing business (%)
33.4
34.8
(142) bps
(132) bps
LBIT 2 to sales (%)
(2.3)
(3.1)
83 bps
84 bps
Sales per square metre ($)$)
3,629
3,369
7.7%
5.4%
Funds employed
204
502
(59.4)%
ROFE (%)
(23.0)
(23.3)
24 bps
77 bps
funds employed declined primarily due to significant items provisions .
inventory quality has improved as a result of solid sales and improved apparel sell ‐ through in h2 .
in f20 big w will focus on creating a sustainable business that is simpler to operate and continue providing customers with low prices and more convenient connected solutions in ‐ store and online .

Question: Why did the funds employed declined?
Answer: Funds employed declined primarily due to significant items provisions.
Years Ended October 31,
Years Ended October 31,
Years Ended October 31,
2019
2018
2017
(In thousands) 
(In thousands) 
(In thousands) 
Income taxes at statutory rate
$13,408
$ 7,132
$148,585
Discrete benefit resulting from TCJA 
—
(37,505)
—
State income taxes
1,189
1,014
9,038
State income tax credits 
(2,139)
(804)
(606)
Expiration of state income tax credits 
4,121
4,117
642
Federal income tax credits 
(474)
(460)
(390)
Federal manufacturers deduction 
—
—
(11,527)
Excess tax benefits 
(1,388)
(1,638)
(3,345)
Nondeductible expenses
1,786
1,890
3,506
Change in valuation allowance 
(5,380)
(5,297)
(1,106)
Other 
(570)
677
(12)
Income tax expense (benefit) 
$10,553
$(30,874)
$144,785
at the end of each reporting period the company evaluates all available information at that time to determine if it is more likely than not that some or all of these credits will be utilized .
as of october 31 2019 2018 and 2017 the company determined that a total of $ 1 .
8 million $ 0 .
7 million and $ 0 .
6 million respectively would be recovered .
accordingly those amounts were released from the valuation allowance and benefited deferred tax expense in the respective periods .
the differences between the consolidated effective income tax rate and the federal statutory rate effective during the applicable year presented are as follows : .

Question: What is the average state income taxes for fiscal years 2019 and 2018?
Answer: 1101.5
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
Buy (Sell)
Notional Amount
Buy (Sell)
 Notional Amount
Japanese Yen
$49.8
$49.8
$29.9
$29.9
Philippine Peso
36.4
36.4
30.1
30.1
Malaysian Ringgit
20.4
20.4
—
—
Chinese Yuan
20.2
20.2
20.4
20.4
Korean Won
18.1
18.1
20.8
20.8
Czech Koruna
11.9
11.9
9.2
9.2
Euro
—
—
13.1
13.1
Other currencies - Buy
21.9
21.9
26.3
26.3
Other currencies - Sell
(4.6)
4.6
(7.5)
7.5
$174.1
$183.3
$142.3
$157.3
foreign currencies .
as a multinational business the company ' s transactions are denominated in a variety of currencies .
when appropriate the company uses forward foreign currency contracts to reduce its overall exposure to the effects of currency fluctuations on its results of operations and cash flows .
the company ' s policy prohibits trading in currencies for which there are no underlying exposures and entering into trades for any currency to intentionally increase the underlying exposure .
the company primarily hedges existing assets and liabilities associated with transactions currently on its balance sheet which are undesignated hedges for accounting purposes .
as of december 31 2019 and 2018 the company had net outstanding foreign exchange contracts with net notional amounts of $ 183 .
3 million and $ 157 .
3 million respectively .
such contracts were obtained through financial institutions and were scheduled to mature within one to three months from the time of purchase .
management believes that these financial instruments should not subject the company to increased risks from foreign exchange movements because gains and losses on these contracts should offset losses and gains on the underlying assets liabilities and transactions to which they are related .
the following schedule summarizes the company ' s net foreign exchange positions in u .
s .
dollars -in millions : .
amounts receivable or payable under the contracts are included in other current assets or accrued expenses in the accompanying consolidated balance sheets .
for the years ended december 31 2019 2018 and 2017 realized and unrealized foreign currency transactions totaled a loss of $ 5 .
0 million $ 8 .
0 million and $ 6 .
3 million respectively .
the realized and unrealized foreign currency transactions are included in other income and expenses in the company ' s consolidated statements of operations and comprehensive income .

Question: What is the change in Philippine Peso Buy position from year ended December 31, 2018 to 2019?
Answer: 6.3
2019
2018
2017
€m
€m
€m
Sales of goods and services to associates
27
19
37
Purchase of goods and services from associates
3
1
90
Sales of goods and services to joint arrangements
242
194
19
Purchase of goods and services from joint arrangements
192
199
183
Net interest income receivable from joint arrangements1
96
120
87
Trade balances owed:
by associates
1
4
–
to associates
3
2
1
by joint arrangements
193
107
158
to joint arrangements
25
28
15
Other balances owed by joint arrangements1
997
1,328
1,209
Other balances owed to joint arrangements1
169
150
127
29 .
related party transactions .
the group has a number of related parties including joint arrangements and associates pension schemes and directors and executive committee members -see note 12 “ investments in associates and joint arrangements ” note 24 “ post employment benefits ” and note 22 “ directors and key management compensation ” .
transactions with joint arrangements and associates .
related party transactions with the group ’ s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges fees for the provision of network infrastructure and cash pooling arrangements .
no related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below .
note : 1 amounts arise primarily through vodafoneziggo vodafone idea vodafone hutchison australia and cornerstone telecommunications infrastructure limited .
interest is paid in line with market rates .
dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows .

Question: What is the difference between 2018 and 2019 average sales of goods and services to associates?
Answer: -5
Fiscal Year
Fiscal Year
2019
2018
Americas
64%
63%
EMEA
21%
22%
APJ
15%
16%
net revenues by geographical region .
percentage of revenue by geographic region as presented below is based on the billing location of the customer .
percentages may not add to 100 % due to rounding .
the americas include u .
s .
canada and latin america ; emea includes europe middle east and africa ; apj includes asia pacific and japan .

Question: What regions are included in the Americas?
Answer: U.S., Canada, and Latin America
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
Percent Change
Other Operating Data
Average Revenue Per Unit (ARPU)
ARPU—on-net
$ 461
$ 480
(3.8)%
ARPU—off-net
$ 1,097
$ 1,155
(5.0)%
Average price per megabit
$ 0.62
$ 0.82
(23.9)%
Customer Connections—end of period
On-net
74,554
68,770
8.4%
Off-net
11,660
10,974
6.3%
results of operations .
year ended december 31 2019 compared to the year ended december 31 2018 .
our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue operating results and cash flows .
the following summary tables present a comparison of our results of operations with respect to certain key financial measures .
the comparisons illustrated in the tables are discussed in greater detail below .

Question: What is the average number of on-net customer connections at the end of the period in 2018 and 2019?
Answer: 71662
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Cost of revenue
$10.6
$7.0
$6.0
Research and development
17.0
14.3
12.5
Selling and marketing
14.8
14.1
11.7
General and administrative
37.0
42.9
39.6
Share-based compensation expense
79.4
78.3
69.8
Related income tax benefits at federal rate (1)
(16.7)
(16.4)
(24.4)
Share-based compensation expense, net of taxes
$62.7
$61.9
$45.4
note 11 : share-based compensation .
total share-based compensation expense related to the company ' s stock options rsus stock grant awards and espp were recorded within the consolidated statements of operations and comprehensive income as follows -in millions : .
-1 recognition of related income tax benefits are the result of the adoption of asu 2016-09 during the first quarter of 2017 through a cumulative effect adjustment of $ 68 .
1 million recorded as a credit to retained earnings as of january 1 2017 .
tax benefit is calculated using the federal statutory rate of 21 % during the years ended december 31 2019 and december 31 2018 and 35 % for the year ended december 31 2017 .
at december 31 2019 total unrecognized share-based compensation expense net of estimated forfeitures related to non-vested rsus with service performance and market conditions was $ 74 .
9 million which is expected to be recognized over a weighted-average period of 1 .
3 years .
the total intrinsic value of stock options exercised during the year ended december 31 2019 was $ 3 .
9 million .
the company received cash of $ 1 .
7 million and $ 26 .
2 million from the exercise of stock options and the issuance of shares under the espp respectively .
upon option exercise vesting of rsus stock grant awards or completion of a purchase under the espp the company issues new shares of common stock .

Question: How much cash was recieved from the exercise of stock options and the issuance of shares under the ESPP, respectively?
Answer: $1.7 million $26.2 million
€ million
2017/2018
2018/2019
EBT (earnings before taxes)
576
709
Expected income tax expenses (30.53%)
176
216
Effects of differing national tax rates
−58
−62
Tax expenses and income relating to other periods
−21
−6
Non-deductible business expenses for tax purposes
41
51
Effects of not recognised or impaired deferred taxes
79
114
Additions and reductions for local taxes
11
13
Tax holidays
−14
−39
Other deviations
3
5
Income tax expenses according to the income statement
216
298
Group tax rate
37.6%
42.0%
applying the german group tax rate to the reported pre-tax result would result in an income tax expense of € 216 million -2017 / 18 : € 176 million .
the deviation of € 81 million -2017 / 18 : € 40 million from the reported tax expense of € 298 million -2017 / 18 : € 216 million can be reconciled as follows : .
1 adjustment of previous year according to explanation in notes .
the item ‘ effects of differing national tax rates ’ includes a deferred tax revenue of € 6 million -2017 / 18 : € 23 million from tax rate changes .
tax expenses and income relating to other periods of the previous year include a repayment of approximately € 20 million because of a retrospective change in foreign law in 2018 .
tax holidays for the current year include effects from real estate transactions in the amount of € 30 million -2017 / 18 : € 2 million .

Question: What was the change in EBT in 2018/2019 from 2017/2018?
Answer: 133