FangyuLei/tatqa huggingface dataset:
Level 1
Level 2
Level 3
(In thousands)
Assets
Cash equivalents: Money market funds
$256,915
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$ 598
Liabilities
Long term liabilities:
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145
assets and liabilities measured at fair value .
the following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at december 31 2019 : .
the carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those instruments .
the company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of december 31 2019 .

Question: What are the fair value of the company's respective non-financial assets and liabilities recognised or disclosed as of December 31, 2019?
Answer: 0 0
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Cash-settled transactions
1.9
2.7
Equity-settled transactions
35.0
39.6
Total share-based payment expense
36.9
42.3
share-based payment expense .
the expense recognised for employee services received during the year is as follows : .
the cash-settled expense comprises cash-based awards together with certain social security taxes .
the carrying value of the liability as at 31 march 2019 was $ 1 .
6m -2018 : $ 3 .
1m .

Question: What was the change in Cash-settled transactions in 2019 from 2018?
Answer: -0.8
USDm
2019
2018
2017
Interest expenses:
-
-
-
Financial expenses arising from lease liabilities regarding right-of-use assets
2.4
2.3
1.8
Other financial expenses
39.5
37.0
38.8
Total
41.9
39.3
40.6
note 7 - continued .
lease payments not recognized as a liability the group has elected not to recognize a lease liability for short-term leases -leases of an expected term of 12 months or less or for leases of low value assets .
payments made under such leases are expensed on a straight-line basis .
the expenses relating to payments not recognized as a lease liability are insignificant .
administrative expenses the total outflow for leases usd 2 .
9m is presented as “ depreciation ” of usd 2 .
5m and “ financial expenses ” -interest of usd 0 .
4m in contrast to the recording of an operating lease charge of a materially equivalent figure within the line item “ administrative expenses ” under ias 17 .
financial expenses .
financial expenses for the reporting periods : .

Question: What are the financial expenses under Interest Expenses in the table?
Answer: Financial expenses arising from lease liabilities regarding right-of-use assets Other financial expenses
2019
2018
2017
Gross amount at beginning
$15,960.1
$15,349.0
$14,277.0
Additions during period:
Acquisitions
887.0
721.4
499.7
Discretionary capital projects (1)
258.1
173.5
120.7
Discretionary ground lease purchases (2)
189.8
180.4
150.4
Redevelopment capital expenditures (3)
213.6
177.3
138.8
Capital improvements (4)
161.2
94.0
65.6
Start-up capital expenditures (5)
71.3
113.1
158.1
Other (6)
45.2
(3.0)
106.4
Total additions
1,826.2
1,456.7
1,239.7
Deductions during period:
Cost of real estate sold or disposed
(304.6)
(395.7)
(246.5)
Other (7)
(52.4)
(449.9)
78.8
Total deductions:
(357.0)
(845.6)
(167.7)
Balance at end
$17,429.3
$15,960.1
$15,349.0
american tower corporation and subsidiaries schedule iii — schedule of real estate and accumulated depreciation -dollars in millions .
-1 includes amounts incurred primarily for the construction of new sites .
-2 includes amounts incurred to purchase or otherwise secure the land under communications sites .
-3 includes amounts incurred to increase the capacity of existing sites which results in new incremental tenant revenue .
-4 includes amounts incurred to enhance existing sites by adding additional functionality capacity or general asset improvements .
-5 includes amounts incurred in connection with acquisitions or new market launches .
start-up capital expenditures includes non-recurring expenditures contemplated in acquisitions new market launch business cases or initial deployment of new technologies or innovation solutions that lead to an increase in sitelevel cash flow generation .
-6 primarily includes regional improvements and other additions .
-7 primarily includes foreign currency exchange rate fluctuations and other deductions .

Question: What was the percentage change of the balance at the end between 2018 and 2019?
Answer: 9.21
Fiscal year-end
Fiscal year-end
2019
2018
Euro Term Loan due 2024(1)
$385,208
$411,661
1.3% Term loan due 2024
5,466
7,242
1.0% State of Connecticut term loan due 2023
1,028
1,406
Capital lease obligations
536
402
Total long-term obligations
$392,238
$420,711
long-term obligations consist of the following -in thousands : .
-1 net of debt issuance costs of $ 6 .
4 million and $ 11 .
2 million at september 28 2019 and september 29 2018 respectively .

Question: What does the Euro Term Loan due 2024 consist of?
Answer: Net of debt issuance costs of $6.4 million and $11.2 million at September 28, 2019 and September 29, 2018, respectively.
2019
2019
2018
2018
2018
Loss £m
Shares million
Loss per share pence
Loss £m
Shares million
Loss per Share pence
Basic1
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p
Diluted2
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p
12 earnings per share .
-a basic and diluted earnings per share .
1 the weighted average number of shares used has been adjusted to remove shares held in the esop .
2 diluted shares include the impact of any dilutive convertible bonds share options and share awards .
during 2017 the group incurred a £ 49 .
4 million share related charge in relation to its spanish development partner eurofund ’ s future interests in the share capital of the intu costa del sol development company .
the positive impact of this share related charge on equity attributable to owners of intu properties plc is a credit to retained earnings of £ 49 .
4 million .
subsequent to 31 december 2019 the group has received the final ratifications required for full planning to become effective and therefore we expect the positive impact on retained earnings to reverse once these arrangements are formally concluded .

Question: In which year is there a greater number of shares?
Answer: 2019
30 June 2019
30 June 2018
$'000
$'000
CASH AT BANK
AA rated
398,999
417,982
SECURITY DEPOSITS
AA rated
8,822
4,151
15 financial risk management -continued .
-b credit risk .
credit risk arises from cash and cash equivalents and trade and other receivables .
-i cash and cash equivalents and security deposits .
deposits are placed with australian banks or independently rated parties with a minimum rating of ‘ bbb + ’ .
to reduce exposure deposits are placed with a variety of financial institutions .
the credit quality of financial assets can be assessed by reference to external credit ratings -if available or to historical information about counterparty default rates : .
in determining the credit quality of these financial assets nextdc has used the long-term rating from standard & poor ’ s as of july 2019 .

Question: How much was the security deposits in 2019?
Answer: 8,822
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Services (1)
Wireless
6,427
6,269
Wireline data
7,684
7,466
Wireline voice
3,564
3,782
Media
2,811
2,677
Other wireline services
251
247
Total services
20,737
20,441
Products (2)
Wireless
2,660
2,497
Wireline data
519
466
Wireline equipment and other
48
64
Total products
3,227
3,027
Total operating revenues
23,964
23,468
revenues by services and products .
the following table presents our revenues disaggregated by type of services and products .
-1 our service revenues are generally recognized over time .
-2 our product revenues are generally recognized at a point in time .

Question: How are the product revenues generally recognized?
Answer: at a point in time
Accumulated Foreign Currency Translation Adjustment
Accumulated Unrealised Gains or Losses on Cash Flow Hedges
Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments
Accumulated Unrealized Components of Defined Benefit Plans
Total
(inthousands)
Balance as of June 24, 2018
$(32,722)
$(4,042)
$(1,190)
$(19,495)
$(57,449)
Other comprehensive (loss) income before reclassifications
(9,470)
2,860
3,535
(1,153)
(4,228)
Losses (gains) reclassified from  accumulated other  comprehensive income (loss) to  net income
2,822
(2,749)
(199)
—
(126)
Effects of ASU 2018-02 adoption
—
(399)
—
(1,828)
(2,227)
Net current-period other  comprehensive income (loss)
(6,648)
(288)
3,336
(2,981)
(6,581)
Balance as of June 30, 2019
$(39,370)
$(4,330)
$2,146
$(22,476)
$(64,030)
note 18 : comprehensive income -loss .
the components of accumulated other comprehensive loss net of tax at the end of june 30 2019 as well as the activity during the fiscal year ended june 30 2019 were as follows : .
-1 amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense net .
-2 amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue : $ 9 .
6 million gain ; cost of goods sold : $ 5 .
0 million loss ; selling general and administrative expenses : $ 1 .
7 million loss ; and other income and expense : $ 0 .
1 million loss .
tax related to other comprehensive income and the components thereto for the years ended june 30 2019 june 24 2018 and june 25 2017 was not material .

Question: Under the Accumulated Foreign Currency Translation Adjustment, what is the percentage change in the balance from 2018 to 2019?
Answer: 20.32
2019
2018
€m
€m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds1
9,007
2,477
Cash and cash equivalents as presented in the statement of financial position
13,637
4,674
Bank overdrafts
(32)
(7)
Cash and cash equivalents of discontinued operations
–
727
Cash and cash equivalents as presented in the statement of cash flows
13,605
5,394
19 .
cash and cash equivalents .
the majority of the group ’ s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements .
accounting policies .
cash and cash equivalents comprise cash in hand and call deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value .
assets in money market funds whose contractual cash flows do not represent solely payments of interest and principal are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period .
all other cash and cash equivalents are measured at amortised cost .
note : 1 items are measured at fair value and the valuation basis is level 1 classification which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets .
the carrying amount of balances at amortised cost approximates their fair value .
cash and cash equivalents of € 1381 million -2018 : € 1449 million are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries ’ third party liabilities .

Question: What does cash and cash equivalents comprise of?
Answer: cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value
Fiscal Year Ended March 31
Fiscal Year Ended March 31
Fiscal Year Ended March 31
2017
2018
2019
Domestic
$75,659
$85,263
$215,573
Foreign
99,290
107,050
117,670
Total
$174,949
$192,313
$333,243
10 .
income taxes : .
for financial reporting purposes income before income taxes included the following components : .

Question: What is the company's total income before income taxes for the fiscal year ended March 31, 2018?
Answer: 192,313
(dollars in millions)
(dollars in millions)
At December 31,
2019
2018
Projected benefit obligation
$ 21,190
$ 19,510
Accumulated benefit obligation
21,134
19,461
Fair value of plan assets
19,388
17,757
2016 collective bargaining negotiations .
during 2016 we adopted changes to our defined benefit pension plans and other postretirement benefit plans to reflect the agreed upon terms and conditions of the collective bargaining agreements ratified in june 2016 .
the impact includes a net increase to accumulated other comprehensive income of $ 2 .
9 billion -net of taxes of $ 1 .
8 billion .
the amount recorded in accumulated other comprehensive income will be reclassified to net periodic benefit cost on a straight-line basis over the average remaining service period of the respective plans ’ participants which on a weighted-average basis is 12 .
2 years for defined benefit pension plans and 7 .
8 years for other postretirement benefit plans .
the above-noted reclassification resulted in a decrease to net periodic benefit cost and increase to pre-tax income of approximately $ 658 million during 2019 2018 and 2017 respectively .
information for pension plans with an accumulated benefit obligation in excess of plan assets follows : .
information for pension plans with an accumulated benefit obligation in excess of plan assets follows : .

Question: What is the change in the projected benefit obligation from 2018 to 2019?
Answer: 1680
2019
2018
Diluted earnings per share, as reported (GAAP)
$3.50
$0.38
Restructuring costs, net of tax 
0.05
—
U.S. Tax Reform 
0.23
2.46
Accumulated foreign earnings assertion 
(0.35)
One-time employee bonus, net of tax 
—
0.39
Diluted earnings per share, as adjusted (non-GAAP) (1)
$3.43
$3.23
diluted earnings per share .
diluted earnings per share for fiscal 2019 and 2018 as well as information as to the effects of special events that occurred in the indicated periods as previously discussed and detailed below were as follows -dollars in millions : .
-1 we believe the non-gaap presentation of diluted earnings per share excluding special tax items consisting of those related to tax reform and a change in our permanent reinvestment assertions related to undistributed earnings of two foreign subsidiaries as well as restructuring costs and the one-time employee bonus provide additional insight over the change from the comparative reporting periods by eliminating the effects of special or unusual items .
in addition the company believes that its diluted earnings per share as adjusted enhances the ability of investors to analyze the company ’ s operating performance and supplements but does not replace its diluted earnings per share calculated in accordance with u .
s .
gaap .
diluted earnings per share increased to $ 3 .
50 in fiscal 2019 from $ 0 .
38 in fiscal 2018 primarily as a result of increased net income due to the factors discussed above and a reduction in diluted shares outstanding due to repurchase activity under the company ' s stock repurchase plans .

Question: What was the diluted earnings per share in 2019?
Answer: 3.50
($ in millions except per share amounts)
($ in millions except per share amounts)
($ in millions except per share amounts)
For the year ended December 31:
2019
2018
Revenue
$ 77,147
$ 79,591
Net Income
9,431*
8,728*
Income from continuing operations
9,435*
8,723*
Operating (non-GAAP) earnings**
$ 11,436
$ 12,657
Earnings per share of common stock—continuing operations
Assuming dilution
10.57*
9.51*
Basic
10.63
9.56*
Diluted operating (non-GAAP)**
$  12.81
$  13.81
Net cash provided by operating activities
$ 14,770
$ 15,247
Capital expenditures, net
$  2,370
$  3,716
Share repurchases
$  1,361
$  4,443
Cash dividends paid on common stock
$  5,707
$  5,666
Per share of common stock
$   6.43
$   6.21
At December 31:
2019
2018
Cash, cash equivalents, restricted cash and marketable securities
$  9,009
$ 12,222
Total assets
$152,186
$123,382
Working capital
$    718
$ 10,918
Total debt
$ 62,899
$ 45,812
Total equity
$ 20,985
$ 16,929
Common shares outstanding (in millions)
887
892
Stock price per common share
$ 134.04
$ 113.67
financial highlights international business machines corporation and subsidiary companies .
* includes charges of $ 0 .
1 billion in 2019 and $ 2 .
0 billion in 2018 associated with u .
s .
tax reform .
* * see page 46 for a reconciliation of net income to operating earnings .

Question: What is the Debt to Capital Ratio in 2019?
Answer: 57.86
December 31.
December 31.
December 31.
December 31.
December 31.
(in thousands)
2019
2018
2017
2016
2015
Consolidated Balance Sheet Data (2) (3):
Total cash, cash equivalents, and marketable securities
$68,363
$207,423
$223,748
$133,761
$219,078
Goodwill
$79,039
$72,858
$72,952
$73,164
$46,776
Total assets
$984,812
$982,553
$1,012,753
$867,135
$627,758
Total stockholders’ equity
$539,010
$621,531
$655,870
$548,940
$322,859
item 6 .
selected financial data .
the selected financial data presented below has been derived from our audited consolidated financial statements .
this data should be read in conjunction with “ item 7 .
management ’ s discussion and analysis of financial condition and results of operations ” and “ item 8 .
financial statements and supplementary data ” of this annual report .
-2 we retrospectively adopted asu 2014-09 “ revenue from contracts with customers -topic 606 ” in 2018 .
as a result we have adjusted balances for 2017 and 2016 .
we have not adjusted 2015 for asu 2014-09 .
-3 on january 1 2019 we adopted accounting standards codification 842 “ leases ” - “ asc 842 ” using the modified retrospective method reflecting any cumulative effect as an adjustment to equity .
results for reporting periods beginning on or after january 1 2019 are presented under asc 842 while prior period amounts were not adjusted and continue to be reported in accordance with the company ’ s historical accounting under asc 840 “ leases .
” .

Question: What is the percentage change in the company's goodwill between 2017 and 2018?
Answer: -0.13
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
United States
$70,702
$56,839
$60,723
China
159,637
98,906
148,431
Germany
57,657
58,711
57,051
Thailand
82,413
68,217
48,016
Other
94,254
57,218
70,945
Total revenue
$464,663
339,891
385,166
operating segments .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
revenue by geographic country based on ship-to destinations which in certain instances may be the location of a contract manufacturer rather than the company ’ s end customer was as follows -in thousands : .

Question: What are operating segments?
Answer: Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker (“CODM”), which is the Company’s chief executive officer, in deciding how to allocate resources and assess performance.
€ 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: Why did the €79 million in share-based payments become fully vested?
Answer: 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.
(In thousands)
December 31, 2019
December 31, 2018
Accounts receivable
$90,531
$99,385
Contract assets (1)
$2,812
$3,766
Unearned revenue
$11,963
$17,940
Non-current unearned revenue
$6,012
$5,296
revenue allocated to remaining performance obligations represents contract revenues that have not yet been recognized for contracts with a duration greater than one year .
as of december 31 2019 we did not have any significant performance obligations related to customer contracts that had an original expected duration of one year or more other than maintenance services which are satisfied over time .
as a practical expedient for certain contracts recognize revenue equal to the amounts we are entitled to invoice which correspond to the value of completed performance obligations to date .
the amount related to these performance obligations was $ 13 .
3 million as of december 31 2018 .
the amount related to these performance obligations was $ 13 .
6 million as of december 31 2019 and the company expects to recognize 64 % of such revenue over the next 12 months with the remainder thereafter .
the following table provides information about accounts receivables contract assets and unearned revenue from contracts with customers : .
-1 included in other receivables on the consolidated balance sheets .
of the outstanding unearned revenue balance as of december 31 2018 $ 12 .
7 million was recognized as revenue during the year ended december 31 2019 .

Question: How much of the outstanding unearned revenue balance as of December 31, 2018 was recognized as revenue in 2019?
Answer: $12.7 million
December 31, 2019
December 31, 2018
Accounts payable
$32,878
$20,214
Accrued expenses
10,092
34,557
Subsidiary unit awards
141
200
Other current liabilities
5,616
3,459
Accounts payable, accrued expenses and other current liabilities
$48,727
$58,430
note 12 .
liabilities .
the components of accounts payable accrued expenses and other current liabilities are as follows -in thousands : .

Question: What was the percentage change between accounts payable in 2018 and 2019?
Answer: 62.65
Years Ended December 31,
Years Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Research and development
$17,845
$22,450
$(4,605)
(21)%
Percent of revenues, net
36%
38%
research and development .
research and development expenses in 2019 decreased by $ 4 .
6 million or 21 % as compared to 2018 .
the decrease was primarily due to a reduction in the number of full-time research and development personnel resulting in a decrease of $ 3 .
1 million in compensation expense and $ 0 .
6 million in allocated facilities and information technology costs as compared to 2018 .
we did not incur restructuring costs in 2019 as compared to 2018 when $ 0 .
1 million was incurred as part of the 2018 restructuring plan -refer to note 4 of the accompanying consolidated financial statements .
finally the decrease was further driven by lower professional fees of $ 0 .
6 million as we reduced the number of research and development contractors as compared to 2018 .

Question: What is the value of the change in research and development expenses as a percentage of the company's 2018 expenses?
Answer: 20.51