FangyuLei/tatqa huggingface dataset:
Fiscal Year 2019 ($)
Fiscal Year 2018 ($)
AuditFees(1)
4,703,830
4,605,495
Audit-RelatedFees(2)
27,000
90,500
TaxFees(3)
194,170
34,888
AllOtherFees
—
—
TOTAL
4,925,000
4,730,883
fees billed by ernst & young llp .
the table below shows the fees billed by ey for audit and other services provided to the company in fiscal years 2019 and 2018 .
figure 48 .
fy2019 / 2018 fees billed by ernst & young llp .
-1 audit fees represent fees for professional services provided in connection with the audits of annual financial statements .
audit fees also include reviews of quarterly financial statements audit services related to other statutory or regulatory filings or engagements and fees related to ey ’ s audit of the effectiveness of the company ’ s internal control over financial reporting pursuant to section 404 of the sarbanes-oxley act .
-2 audit-related fees represent fees for assurance and related services that are reasonably related to the audit or review of the company ’ s financial statements and are not reported above under “ audit fees ” .
these fees principally include due diligence and accounting consultation fees in connection with our acquisition of coventor inc .
in 2018 and an information systems audit in 2019 .
-3 tax fees represent fees for professional services for tax planning tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals .
the audit committee reviewed summaries of the services provided by ey and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of ey as the company ’ s independent registered public accounting firm .
the audit committee or its delegate approved 100 % of the services and related fee amounts for services provided by ey during fiscal year 2019 .

Question: What do the audit-related fees represent?
Answer: fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
(in thousands)
Beginning balance
$4,400
$4,400
Transfers to developed technology from IPR&D
(4,400)
—
Ending balance
$—
$4,400
indefinite-lived intangible assets .
indefinite-lived intangible assets consist entirely of acquired in-process research and development technology or ipr & d .
the following table sets forth the company ’ s activities related to the indefinite-lived intangible assets : .
the company performs its annual assessment of indefinite-lived intangible assets on october 31 each year or more frequently if events or changes in circumstances indicate that the asset might be impaired utilizing a qualitative test as a precursor to the quantitative test comparing the fair value of the assets with their carrying amount .
based on the qualitative test if it is more likely than not that indicators of impairment exists the company proceeds to perform a quantitative analysis .
based on the company ’ s assessment as of october 31 2019 no indicators of impairment were identified .
in the years ended december 31 2019 and 2018 no ipr & d impairment losses were recorded .
in the year ended december 31 2017 the company recognized impairment losses of $ 2 .
0 million related to the company ' s abandonment of a single ipr & d project .

Question: What is the average ending balance for 2018 and 2019?
Answer: 2200
Balance Sheet Line Item
2019
2018
Cash and cash equivalents
Cash and cash equivalents
$ 1,352,741
$ 1,403,562
Restricted cash – current (1)
Prepaid expenses and other current assets
13,697
19,671
Restricted cash – noncurrent (1) .
Restricted cash and investments
80,072
139,390
Total cash, cash equivalents, and restricted cash
$ 1,446,510
$ 1,562,623
the following table provides a reconciliation of cash cash equivalents and restricted cash reported within our consolidated balance sheets as of december 31 2019 and 2018 to the total of such amounts as presented in the consolidated statements of cash flows -in thousands : .
-1 see note 7 .
“ restricted cash and investments ” to our consolidated financial statements for discussion of our “ restricted cash ” arrangements .
during the year ended december 31 2019 we sold marketable securities for proceeds of $ 52 .
0 million and realized no gain or loss on such sales .
during the years ended december 31 2018 and 2017 we sold marketable securities for proceeds of $ 10 .
8 million and $ 118 .
3 million respectively and realized gains of less than $ 0 .
1 million on such sales in each respective period .
see note 11 .
“ fair value measurements ” to our consolidated financial statements for information about the fair value of our marketable securities .

Question: What is the proceed recognized for the sale of marketable securities in 2018?
Answer: realized gains of less than $0.1 million on such sales in each respective period
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income of current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298
12 .
income taxes .
income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes .
1 adjustment of previous year according to explanation in notes .
the income tax rate of the german companies of metro consists of a corporate income tax of 15 .
00 % plus a 5 .
50 % solidarity surcharge on corporate income tax as well as the trade tax of 14 .
70 % given an average assessment rate of 420 .
00 % .
all in all this results in an aggregate tax rate of 30 .
53 % .
the tax rates are unchanged from the previous year .
the income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0 .
00 % -2017 / 18 : 0 .
00 % and 34 .
94 % -2017 / 18 : 44 .
41 % .
at € 298 million -2017 / 18 : € 216 million recognised income tax expenses are € 81 million higher than in the previous year .
in addition to an increase in pre-tax earnings the change is due to higher expenses for impairments on deferred taxes among other things .

Question: What are the components under deferred taxes?
Answer: thereof Germany thereof international
Gavin Darby
Alastair Murray
2018/19
2017/18
2018/19
2017/18
£’000
£’000
£’000
£’000
Salary
583
700
416
408
Salary supplement
–
–
40
–
Taxable benefits
17
22
27
24
Pension
117
140
36
35
Annual Bonus
525
368
232
153
Share based awards
–
–
–
–
Total
1,242
1,230
751
620
single figure table for total remuneration -audited .
single figure for the total remuneration received by each executive director for the 52 weeks ended 30 march 2019 -2018 / 19 and 31 march 2018 -2017 / 18 .
gavin darby .
mr darby received a basic salary of £ 700000 per annum and a salary supplement in lieu of pension of 20 % of base salary on a pro rata basis for the period up to 31 january 2019 .
mr darby received a pro rata bonus of £ 525500 for the financial period to 31 january 2019 .
benefits were provided for the period up to 31 january 2019 relating to the provision of an executive driver service private health insurance and annual medical assessment .
alastair murray .
mr murray received a basic salary for the period of £ 416201 per annum and an annualised supplement in lieu of pension of 7 .
5 % of the earnings cap - £ 160800 for the 2018 / 19 tax year which equates to £ 12060 for the period together with an additional rpi adjusted pensions supplement of £ 24348 .
he was appointed acting ceo on 1 february 2019 in addition to his current role of chief financial officer on a temporary basis whilst the board conducts a search process for a new ceo .
in recognition of this significant additional responsibility it was agreed that mr murray would receive a monthly salary supplement of £ 20000 -which does not count towards pension annual bonus or long-term incentives whilst he carries out this role .
mr murray received a bonus of £ 231615 for the financial period .
benefits related to the provision of a company car use of an executive driver service -following his appointment as acting ceo and private health insurance .
in line with the current remuneration policy one-third of his annual bonus award will be in the form of shares deferred for three years .
full details of the annual bonus performance assessments for mr darby and mr murray are set out on pages 53 to 55 .

Question: What was the change in the salary of Gavin Darby from 2017/18 to 2018/19?
Answer: -117
Fiscal year-end
Fiscal year-end
2019
2018
Total deferred compensation liability, included in:
Other current liabilities
$3,233
$844
Other long-term liabilities
39,715
40,895
Total deferred compensation liability
$42,948
$41,739
deferred compensation plans .
under our deferred compensation plans - ‘ ‘ plans ’ ’ eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options .
while not required by the plan we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees .
these investments and the liability to the employees were as follows -in thousands : .
life insurance premiums loads policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense ; such amounts were net gains of $ 1 .
1 million in fiscal 2019 $ 4 .
8 million in fiscal 2018 and $ 5 .
0 million -including a $ 1 .
3 million death benefit in fiscal 2017 .
changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales ; such amounts were net losses of $ 1 .
5 million in fiscal 2019 $ 5 .
2 million in fiscal 2018 and $ 3 .
9 million in fiscal 2017 .
liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made as well as gains and losses on the participant ’ s investment allocation election .

Question: What was the change in Other current liabilities from 2018 to 2019?
Answer: 2389
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018*
Yr.-to-Yr. Percent/ Margin Change
Global Technology Services
External total gross profit
$9,515
$10,035
(5.2)%
External total gross profit margin
34.8%
34.4%
0.3pts.
Pre-tax income
$1,645
$ 1,781
(7.6)%
Pre-tax margin
5.8%
5.9%
(0.2)pts.
* recast to reflect segment changes .
the gts gross profit margin increased 0 .
3 points year to year to 34 .
8 percent due to the benefits of workforce actions and the continued scale out of our public cloud .
we continued to take structural actions to improve our cost competitiveness and are accelerating the use of ai and automation in delivery operations including leveraging red hat ’ s ansible platform .
pre-tax income of $ 1645 million decreased 7 .
6 percent driven primarily by the decline in revenue and gross profit and a higher level of workforce rebalancing charges in the current year .
pre-tax margin of 5 .
8 percent was essentially flat year to year with the 2019 pre-tax margin reflecting benefits from structural and workforce actions .

Question: What was the increase / (decrease) in the Pre-tax margin from 2018 to 2019?
Answer: -0.1
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency
Foreign exchange impact
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
583,673
566,184
3.1
2.7
2,427
Operating expenses
302,833
297,977
1.6
1.1
1,441
Management fees – Cogeco Inc.
5,230
4,796
9.0
9.0
-
Adjusted EBITDA
275,610
263,411
4.6
4.3
986
Adjusted EBITDA margin
47.2%
46.5%
operating and financial results .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .

Question: What was the increase / (decrease) in the revenue from three months ended August 31, 2018 to 2019?
Answer: 17489
Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA
2019
2018
2017
Consumer litigation settlement
$65
0
0
Loss on sale of data centers and colocation business
0
0
82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1)
0
60
0
Total special items impacting Adjusted EBITDA
65
60
82
Plus: integration and transformation costs impacting Adjusted EBITDA (2)
234
378
164
Plus: transaction related expenses impacting Adjusted EBTIDA
0
0
192
Total integration and transformation costs and special items impacting Adjusted EBITDA
$299
438
438
non-gaap integration and transformation costs and special items .
-unaudited .
- $ in millions .
-1 includes $ 18 million of hardware impairment for q3 2018 and $ 15 million of content commitment impairment and $ 27 million of hardware software and internal labor impairment in q1 2018 .
-2 includes $ 55 million of restructuring reserve impairment for q2 2018 .
-3 reference to pro forma figures assume the level 3 acquisition and the colocation and data center sale took place on january 1 2017 .

Question: What does the integration and transformation costs impacting Adjusted EBITDA include?
Answer: $55 million of restructuring reserve impairment for Q2 2018
Location
Size (sq. ft.)
Own or Lease
Long Island, NY
93,000
Lease
Garden Grove, CA
27,850
Lease
Tianjin, China
28,000
Lease
Northvale, NJ
9,000
Lease
item 2 .
properties .
the company operates out of several facilities located around the world .
each facility is used for manufacturing its products and for administrative activities .
the following table presents the location size and terms of ownership / occupation : .
the company ’ s facility located in mitchel field long island new york is part of the building that the company constructed in 1981 and expanded in 1988 on land leased from nassau county .
in january 1998 the company sold this building and the related land lease to reckson associates realty corp .
- “ reckson ” leasing back the space that it presently occupies .
the company leased its manufacturing and office space from reckson under an initial 11-year lease followed by two five-year renewal periods which ended in january 2019 .
on july 25 2018 the company signed an amendment to the lease with ra 55 clb llc -as successor-in-interest to reckson which extended the current lease terms ten years and eight months through september 30 2029 .
pursuant to the amendment to the lease agreement the company shall pay a gradually increasing annual rent of $ 1046810 in 2019 to $ 1276056 in 2029 .
the company believes the leased space is adequate to meet the company ’ s domestic operational needs which encompass the principal operations of the fei-ny segment and also serves as the company ’ s world-wide corporate headquarters .
the garden grove california facility is leased by the company ’ s subsidiary fei-zyfer .
the facility consists of a combination office and manufacturing space .
the company has signed a second amendment to the lease which extends the lease an additional 88 months beginning october 1 2017 and expiring january 31 2025 .
the average annual rent over the period of the amendment is approximately $ 312000 .
the company believes the leased space is adequate to meet fei-zyfer ’ s operational needs .
the tianjin china facility is the location of the company ’ s wholly-owned subsidiary fei-asia .
the subsidiary ’ s office and manufacturing facility is located in the tianjin free-trade zone .
the lease was renewable annually with monthly rent of $ 8500 through august 2019 .
as mentioned in footnote 3 below fei-asia was sold on may 21 2019 and as a result the lease commitment transferred with the sale .
fei-elcom entered into a new lease agreement on february 1 2018 regarding its northvale new jersey facility .
the facility consists of a combination office and manufacturing space .
the lease which expires in january 31 2021 requires monthly payments of $ 9673 .
the company believes the leased space is adequate to meet fei-elcom ’ s operational needs .

Question: What is the size of the Tianjin, China and Northvale, NJ facilities respectively in sq ft?
Answer: 28,000 9,000
2019
2018
2017
Stock options
1,687
2,806
569
RSUs
2,352
2,580
83
ESPP common stock equivalents
74
71
—
ID Checker earnout shares
—
—
24
Total potentially dilutive common shares outstanding
4,113
5,457
676
net income -loss per share .
the company calculates net income -loss per share in accordance with fasb asc topic 260earnings per share .
basic net income -loss per share is based on the weighted-average number of common shares outstanding during the period .
diluted net income -loss per share also gives effect to all potentially dilutive securities outstanding during the period such as restricted stock units - “ rsus ” stock options and employee stock purchase plan - " espp " shares if dilutive .
in a period with a net loss position potentially dilutive securities are not included in the computation of diluted net loss because to do so would be antidilutive and the number of shares used to calculate basic and diluted net loss is the same .
for the fiscal years ended september 30 2019 2018 and 2017 the following potentially dilutive common shares were excluded from the net income -loss per share calculation as they would have been antidilutive -amounts in thousands : .

Question: What is the average of total potentially dilutive common shares outstanding from 2017 to 2019?
Answer: 3415.33
PSG
ASG
ISG
Total
For year ended December 31, 2019:  
Revenue from external customers
$2,788.3
$1,972.3
$757.3
$5,517.9
Segment gross profit
976.0
794.8
275.4
2,046.2
For year ended December 31, 2018:  
Revenue from external customers
$3,038.2
$2,071.2
$768.9
$5,878.3
Segment gross profit
1,110.1
878.3
317.1
2,305.5
For year ended December 31, 2017:  
Revenue from external customers  
$2,819.3
$1,950.9
$772.9
$5,543.1
Segment gross profit  
959.8
817.8
302.6
2,080.2
note 3 : revenue and segment information .
revenue recognized for sales agreements amounted to $ 5492 .
0 million and $ 5849 .
0 million for the years ended december 31 2019 and 2018 respectively .
revenue recognized for product development agreements amounted to $ 25 .
9 million and $ 29 .
3 million for the years ended december 31 2019 and 2018 respectively .
the company is organized into three operating and reportable segments consisting of psg asg and isg .
the company ' s wafer manufacturing facilities fabricate ics for all business units as necessary and their operating costs are reflected in the segments ' cost of revenue on the basis of product costs .
because operating segments are generally defined by the products they design and sell they do not make sales to each other .
the company does not allocate income taxes or interest expense to its operating segments as the operating segments are principally evaluated on gross profit .
additionally restructuring asset impairments and other charges net and certain other manufacturing and operating expenses which include corporate research and development costs unallocated inventory reserves and miscellaneous nonrecurring expenses are not allocated to any segment .
in addition to the operating and reportable segments the company also operates global operations sales and marketing information systems and finance and administration groups .
a portion of the expenses of these groups are allocated to the segments based on specific and general criteria and are included in the segment results .
revenue and gross profit for the company ’ s operating and reportable segments are as follows -in millions : .

Question: What is the change in ASG Revenue from external customers from year ended December 31, 2018 to 2019?
Answer: -98.9
December 31, 2019
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$107,708
$—
$—
$107,708
U.S. government agencies
—
77,364
—
77,364
Corporate debt securities
—
207,137
—
207,137
Total
$107,708
$284,501
$—
$392,209
Liabilities:
Contingent consideration
$—
$—
$1,889
$1,889
Derivative liabilities
—
748
—
748
Total
$—
$748
$1,889
$2,637
December 31, 2018
Level 1
Level 2
Level 3
Total
Assets:
Money market funds
$273,546
$—
$—
$273,546
U.S. government agencies
—
72,840
—
72,840
Corporate debt securities
—
228,953
—
228,953
Derivative assets
—
623
—
623
Total
$273,546
$302,416
$—
$575,962
Liabilities:
Derivative liabilities
$—
$549
$—
$549
Stock warrant liability
—
—
410
410
Total
$—
$549
$410
$959
fair value measurement of financial assets and liabilities .
the carrying values of the company ’ s accounts receivable and accounts payable approximated their fair values due to the short period of time to maturity or repayment .
the following tables set forth the company ’ s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy -in thousands : .
the fair value of the company ’ s level 1 financial instruments is based on quoted market prices in active markets for identical instruments .
the fair value of the company ’ s level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data .
in addition level 2 assets and liabilities include derivative financial instruments associated with hedging activity which are further discussed in note 4 .
derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates forward rates and discount rates .
there is not an active market for each hedge contract but the inputs used to calculate the value of the instruments are tied to active markets .

Question: What is the percentage constitution of money market funds among the total assets as of December 31, 2019?
Answer: 27.46
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: Which processing activity has the highest fair value impact during the fiscal year 2019?
Answer: Foreign Exchange