FangyuLei/tatqa huggingface dataset:
2019
High
Low
Fourth quarter
$21.17
$13.92
Third quarter
$17.02
$13.88
Second quarter
$16.72
$14.72
First quarter
$15.55
$11.78
2018
High
Low
Fourth quarter
$13.00
$10.77
Third quarter
$12.98
$11.30
Second quarter
$12.14
$9.80
First quarter
$10.30
$9.08
item 5 .
market for registrant ' s common equity related shareholder matters and issuer purchases of equity securities .
our common shares without par value are traded on the nasdaq stock market llc under the symbol “ agys ” .
the high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below .
the closing price of the common shares on may 21 2019 was $ 22 .
51 per share .
there were 1561 active shareholders of record .
we did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future .
the current policy of the board of directors is to retain any available earnings for use in the operations of our business .

Question: What was the High for fourth quarter 2019 per share?
Answer: $21.17
(In millions)
(In millions)
(In millions)
(In millions)
June 30,
2019
2018
2017
United States
$ 55,252
$ 44,501
$ 42,730
Ireland
12,958
12,843
12,889
Other countries
25,422
22,538
19,898
Total
$  93,632
$  79,882
$  75,517
assets are not allocated to segments for internal reporting presentations .
a portion of amortization and depreciation is included with various other costs in an overhead allocation to each segment ; it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss .
long-lived assets excluding financial instruments and tax assets classified by the location of the controlling statutory company and with countries over 10 % of the total shown separately were as follows : .

Question: What reason does the company give for not separately identifying the amount of amortization and depreciation by segment?
Answer: it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.
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: Where does the currency exchange differences that the Group experiences arise from?
Answer: 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.
As at 30 Mar 2019
As at 31 Mar 2018
Property
Plant and Equipment
Property
Plant and Equipment
£m
£m
£m
£m
Within one year
1.8
1.3
2.5
1.8
Between 2 and 5 years
6.3
2.4
5.3
1.9
After 5 years
6.0
0.5
9.4
–
Total
14.1
4.2
17.2
3.7
24 .
operating lease commitments .
the group has lease agreements in respect of property plant and equipment for which future minimum payments extend over a number of years .
leases primarily relate to the group ’ s properties which principally comprise offices and factories .
lease payments are typically subject to market review every five years to reflect market rentals but because of the uncertainty over the amount of any future changes such changes have not been reflected in the table below .
within our leasing arrangements there are no significant contingent rental renewal purchase or escalation clauses .
the future aggregate minimum lease payments under non-cancellable operating leases for continuing operations are as follows : .
the group has made provision for the aggregate minimum lease payments under non-cancellable operating leases .
the group sub-lets various properties under non-cancellable lease arrangements .
sub-lease receipts of £ 0 .
2m -2017 / 18 : £ 0 .
2m were recognised in the statement of profit or loss during the period .
the total future minimum sub-lease payments at the period end is £ 0 .
2m -2017 / 18 : £ 0 .
2m .

Question: What is the change in the total property payment due from 2018 to 2019?
Answer: -3.1
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at the beginning of the period
$2,720
$1,342
$8,531
Current period tax position increases
—
2,950
—
Decreases from settlements with tax authorities
—
(191)
(10,865)
Decreases due to lapse in applicable statute of limitations
—
(1,310)
(466)
Foreign currency translation increases (decreases)
(9)
(71)
4,142
Balance at the end of the period
$2,711
$2,720
$1,342
during the year ended december 31 2019 the company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance .
as a result the company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $ 19 .
7 million .
the company accrued $ 2 .
7 million as of both december 31 2019 and 2018 excluding penalties and interest for the liability for unrecognized tax benefits which was included in “ long-term income tax liabilities ” in the accompanying consolidated balance sheets .
had the company recognized these tax benefits approximately $ 2 .
7 million along with the related interest and penalties would have favorably impacted the effective tax rate in both 2019 and 2018 .
the company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months .
the company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes .
the company had $ 1 .
1 million and $ 0 .
6 million accrued for interest and penalties as of december 31 2019 and 2018 respectively .
of the accrued interest and penalties at december 31 2019 and 2018 $ 0 .
6 million and $ 0 .
4 million respectively relate to statutory penalties .
the amount of interest and penalties net included in the provision for income taxes in the accompanying consolidated statements of operations for the years ended december 31 2019 2018 and 2017 was $ 0 .
4 million $ 0 .
7 million and $ -9 .
5 million respectively .
the tabular reconciliation of the amounts of unrecognized net tax benefits is presented below -in thousands : .

Question: What was the Balance at the beginning of the period in 2018?
Answer: $1,342
(In thousands)
Classification
December 31, 2019
January 1, 2019 (1)
Assets
Right of use lease assets
Other Assets
$8,452
$10,322
Total lease asset
$8,452
$10,322
Liabilities
Current lease liability
Accrued expenses
$2,676
$2,948
Non-current lease liability
Other non-current liabilities
5,818
7,374
Total lease liability
$8,494
$10,322
note 9 – leases .
we have operating leases for office space automobiles and various other equipment in the u .
s .
and in certain international locations .
we also reviewed other contracts such as manufacturing agreements and service agreements for potential embedded leases .
we specifically reviewed these other contracts to determine whether we have the right to substantially all of the economic benefit from the use of any specified assets or the right to direct the use of any specified assets either of which would indicate the existence of a lease .
as of december 31 2019 our operating leases had remaining lease terms of one month to six years some of which included options to extend the leases for up to nine years and some of which included options to terminate the leases within three months .
for those leases that are reasonably assured to be renewed we have included the option to extend as part of our right of use asset and lease liability .
leases with an initial term of 12 months or less were not recorded on the balance sheet and lease expense for these leases is recognized on a straight-line basis over the lease term .
lease expense related to these short-term leases was $ 0 .
4 million for the twelve months ended december 31 2019 and is included in cost of sales selling general and administrative expenses and research and development expenses in the consolidated statements of income .
lease expense related to variable lease payments that do not depend on an index or rate such as real estate taxes and insurance reimbursements was $ 0 .
9 million for the twelve months ended december 31 2019 .
for lease agreements entered into or reassessed after the adoption of topic 842 we elected to not separate lease and nonlease components .
our lease agreements do not contain any material residual value guarantees or material restrictive covenants .
supplemental balance sheet information related to operating leases is as follows : .
-1 reflects the adoption of the new lease accounting standard on january 1 2019 .

Question: What types of operating leases does the company have in the U.S. and in certain international locations?
Answer: office space, automobiles and various other equipment
As of December 31,
As of December 31,
2019
2018
Accounts receivable, gross
$78,269
$79,902
Less: Allowance for doubtful accounts
(261)
(384)
Accounts receivable, net
$78,008
$79,518
notes to consolidated financial statements -in thousands except for share and per share data .
note 3 — accounts receivable .
the components of accounts receivable are as follows : .

Question: What was the amount of net accounts receivables in 2018?
Answer: 79,518
December 31,
December 31,
2019
2018
Accrued purchases
$4,328
$1,679
Accrued legal and professional fees
3,860
3,380
Accrued customer-acquisition advertising costs (Note 1)
3,745
2,831
Deferred Symphony acquisition purchase price (Note 4)
3,517
3,394
Accrued roadside assistance claim costs
1,709
1,330
Accrued telephone charges
1,605
2,000
Financial derivatives (Note 12)
251
2,859
Accrued restructuring (Note 5)
56
976
Accrued rent (Note 3)
—
3,283
Other
10,259
9,503
$29,330
$31,235
note 17 .
other accrued expenses and current liabilities .
other accrued expenses and current liabilities consisted of the following -in thousands : .

Question: What was the amount of Accrued legal and professional fees  in 2018?
Answer: 3,380
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Contractual interest expense
$19,471
$30,323
$38,825
Capitalized interest
(232)
(141)
(154)
Amortization of debt issuance costs
334
511
1,390
Amortization of debt (premium) discount
1,481
1,843
(788)
Imputed interest on acquisition related obligations
57
113
159
Interest expense on capital leases
128
233
323
Total interest expense
$21,239
$32,882
$39,755
note 3 : debt .
the line item “ interest expense ” on the consolidated statements of operations for the fiscal years 2019 2018 and 2017 respectively is as follows -amounts in thousands : .

Question: What was the change in the Amortization of debt issuance costs between 2017 and 2018?
Answer: -879
Name
Age
Position
Christopher H. Atayan
59
Chairman of the Board, Chief Executive Officer, Director
Andrew C. Plummer
45
President, Chief Financial Officer, Director
Charles J. Schmaderer
50
Vice President, Corporate Controller, Secretary
executive officers of the registrant .
executive officers of our company are appointed by the board of directors and serve at the discretion of the board .
the following table sets forth certain information with respect to all executive officers of our company .
christopher h .
atayan has served in various senior executive positions with the company since march 2006 including his service as chairman of the board since january 2008 and chief executive officer since october 2006 and has been a director of the company since 2004 .
mr .
atayan has served as the senior managing director of slusser associates a private equity and investment banking firm since 1988 and has been engaged in private equity and investment banking since 1982 .
he also serves on the board of eastek holdings llc a manufacturing company .
andrew c .
plummer has served as our president and chief operating officer since october 2018 as our chief financial officer since january 2007 and as our secretary from january 2007 to october 2018 .
from 2004 to 2007 mr .
plummer served our company in various roles including acting chief financial officer corporate controller and manager of sec compliance .
prior to joining our company in 2004 mr .
plummer practiced public accounting primarily with the accounting firm deloitte and touche llp -now deloitte .
charles j .
schmaderer has served as the company ’ s vice president and corporate controller since april 2018 and as secretary since october 2018 .
from 2006 to 2018 mr .
schmaderer served the company in various roles including as the vice president of financial reporting and assistant secretary and as the director of financial and sec reporting .
prior to joining amcon in 2006 mr .
schmaderer practiced public accounting primarily with the accounting firm grant thornton llp and also holds a master of business administration -mba .

Question: How old are the company's executive officers?
Answer: 59 45 50
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2019
2018
Termination of long distance minutes
$696.1
$793.6
Total revenue from contracts with customers
696.1
793.6
Other revenue
—
—
Total Telecommunications segment revenue
$696.1
$793.6
telecommunications segment .
ics operates an extensive network of direct routes and offers premium voice communication services for carrying a mix of business residential and carrier long-distance traffic data and transit traffic .
customers may have a bilateral relationship with ics meaning they have both a customer and vendor relationship with ics .
in these cases ics sells the customer access to the ics supplier routes but also purchases access to the customer ’ s supplier routes .
net revenue is derived from the long-distance data and transit traffic .
net revenue is earned based on the number of minutes during a call multiplied by the price per minute and is recorded upon completion of a call .
completed calls are billable activity while incomplete calls are non-billable .
incomplete calls may occur as a result of technical issues or because the customer ’ s credit limit was exceeded and thus the customer routing of traffic was prevented .
revenue for a period is calculated from information received through ics ’ s billing software such as minutes and market rates .
customized billing software has been implemented to track the information from the switch and analyze the call detail records against stored detailed information about revenue rates .
this software provides ics with the ability to perform a timely and accurate analysis of revenue earned in a period .
ics evaluates gross versus net revenue recognition for each of its contractual arrangements by assessing indicators of control and significant influence to determine whether the ics acts as a principal -i .
e .
gross recognition or an agent -i .
e .
net recognition .
ics has determined that it acts as a principal for all of its performance obligations in connection with all revenue earned .
net revenue represents gross revenue net of allowance for doubtful accounts receivable service credits and service adjustments .
cost of revenue includes network costs that consist of access transport and termination costs .
the majority of ics ’ s cost of revenue is variable primarily based upon minutes of use with transmission and termination costs being the most significant expense .
disaggregation of revenues ics ' s revenues are predominantly derived from wholesale of international long distance minutes -in millions : .

Question: What is the increase / (decrease) in the Termination of long distance minutes from 2018 to 2019?
Answer: -97.5
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Employee stock options
$219
$438
$1,980
Restricted stock awards and units
29,031
27,974
28,909
Employee stock purchase plan
2,304
2,599
2,573
Total stock-based compensation expense
$31,554
$31,011
$33,462
stock-based compensation expense categorized by various equity components for the years ended december 31 2019 2018 and 2017 is summarized in the table below -in thousands : .
during the years ended december 31 2019 2018 and 2017 the company granted stock options covering zero zero and 70000 shares respectively .
the 2017 estimated per share fair value of the grant was $ 4 .
62 before estimated forfeitures .
the total fair value of restricted stock awards and units vested during the years ended december 31 2019 2018 and 2017 was $ 30 .
1 million $ 30 .
4 million and $ 22 .
7 million respectively .
the total intrinsic value of options exercised during the years ended december 31 2019 2018 and 2017 was $ 0 .
2 million $ 1 .
0 million and $ 5 .
5 million respectively .
the intrinsic value is calculated as the difference between the market value on the date of exercise and the exercise price of the shares .
as of december 31 2019 the unrecognized stock-based compensation balance after estimated forfeitures consisted of $ 0 .
1 million related to unvested stock options to be recognized over an estimated weighted average amortization period of 1 .
5 years and $ 40 .
3 million related to restricted stock awards and units including performance-based awards and units to be recognized over an estimated weighted average amortization period of 2 .
3 years .
as of december 31 2018 the unrecognized stock-based compensation balance after estimated forfeitures related to unvested stock options was $ 0 .
3 million to be recognized over an estimated weighted average amortization period of 2 .
0 years and $ 40 .
6 million related to restricted stock awards and units including performance-based awards and units to be recognized over an estimated weighted average amortization period of 2 .
2 years .

Question: What is the total fair value of restricted stock awards and units in 2018 and 2017, respectively? 
Answer: $30.4 million $22.7 million
Year Ended
Year Ended
December 31, 2019
December 31, 2018
Expected stock price volatility
92.34%
85.26%
Risk-free interest rate
2.09%
2.73%
Expected life term
6.14 years
6.02 years
Expected dividends
0%
0%
the fair value of each option grant was estimated on the date of grant using the black-scholes option pricing model using the following weighted average assumptions : .
based on the black-scholes option pricing model the weighted average estimated fair value of employee stock options granted was $ 4 .
63 and $ 2 .
58 per share during the years ended december 31 2019 and 2018 respectively .
the expected life was determined using the simplified method outlined in asc 718 “ compensation - stock compensation ” .
expected volatility of the stock options was based upon historical data and other relevant factors .
we have not provided an estimate for forfeitures because we have had nominal forfeited options and rsus and believed that all outstanding options and rsus at december 31 2019 would vest .

Question: What is the percentage change in the weighted average estimated fair value of employee stock options granted per share in 2019?
Answer: 79.46
As of December 31,
As of December 31,
2019
2018
(in thousands)
(in thousands)
Prepaid income taxes
$—
$5,429
Other prepaid expenses and other current assets
288
1,151
$288
$6,580
note 4 - prepaid expenses and other current assets & patents and intangible assets .
prepaid expenses and other current assets .
the components of prepaid expenses and other current assets are as presented below : .
during 2019 tax refunds from the internal revenue service of $ 5 .
0 million were received for the prepayment made during 2018 .

Question: What are the respective prepaid income taxes in 2019 and 2018?
Answer: 0 5,429
Sep 30,
(in millions of €)
2019
2018
% Change
Short-term debt and current maturities of long-term debt
6,034
5,057
19 %
Trade payables
11,409
10,716
6 %
Other current financial liabilities
1,743
1,485
17 %
Contract liabilities
16,452
14,464
14 %
Current provisions
3,682
3,931
(6) %
Current income tax liabilities
2,378
3,102
(23) %
Other current liabilities
9,023
9,118
(1) %
Liabilities associated with assets classified as held for disposal
2
1
54 %
Total current liabilities
50,723
47,874
6 %
Long-term debt
30,414
27,120
12 %
Provisions for pensions and similar obligations
9,896
7,684
29 %
Deferred tax liabilities
1,305
1,092
19 %
Provisions
3,714
4,216
(12) %
Other financial liabilities
986
685
44 %
Other liabilities
2,226
2,198
1 %
Total non-current liabilities
48,541
42,995
13 %
Total liabilities
99,265
90,869
9 %
Debt ratio
66 %
65 %
Total equity attributable to shareholders of Siemens AG
48,125
45,474
6 %
Equity ratio
34 %
35 %
Non-controlling interests
2,858
2,573
11 %
Total liabilities and equity
150,248
138,915
8 %
a .
6 .
1 capital structure .
the increase in short-term debt and current maturities of long-term debt was due mainly to reclassifications of long-term euro and u .
s .
dollar instruments totaling € 3 .
9 billion from longterm debt .
this was partly offset by € 3 .
3 billion resulting from the repayment of u .
s .
dollar instruments .
the decrease in current income tax liabilities was driven mainly by the reversal of income tax provisions outside germany and tax payments in the context of the carve-out activities related to siemens healthineers .
long-term debt increased due primarily to the issuance of euro instruments totaling € 6 .
5 billion and currency translation effects for bonds issued in the u .
s .
dollar .
this was partly offset by the above-mentioned reclassifications of euro and u .
s .
dollar instruments .
the increase in provisions for pensions and similar obligations was due mainly to a lower discount rate .
this effect was partly offset by a positive return on plan assets among other factors .
the main factors for the increase in total equity attributable to shareholders of siemens ag were € 5 .
2 billion in net income attributable to shareholders of siemens ag ; the re-issuance of treasury shares of € 1 .
6 billion ; and positive other comprehensive income net of income taxes of € 0 .
4 billion resulting mainly from positive currency translation effects of € 1 .
8 billion partly offset by negative effects from remeasurements of defined benefit plans of € 1 .
1 billion .
this increase was partly offset by dividend payments of € 3 .
1 billion -for fiscal 2018 and the repurchase of 13532557 treasury shares at an average cost per share of € 99 .
78 totaling € 1 .
4 billion -including incidental transaction charges .

Question: What is the percentage increase / (decrease) in total liabilities and equity from 2018 to 2019?
Answer: 8.16