FangyuLei/tatqa huggingface dataset:
As at December 31,
As at December 31,
2019
2018
$
$
Cash and restricted cash
379,085
568,843
Other assets – current
148,663
412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts
3,123,377
6,615,077
Net investment in direct financing leases
4,469,861
3,000,927
Other assets – non-current
169,925
1,957,271
Current portion of long-term debt and obligations related to finance leases
563,776
1,106,812
Other liabilities – current
189,165
563,862
Long-term debt and obligations related to finance leases
5,156,307
6,882,426
Other liabilities – non-current
243,301
478,311
a condensed summary of the company ’ s financial information for equity-accounted investments -20 % to 52 % -owned shown on a 100 % basis -excluding the impact from purchase price adjustments arising from the acquisition of joint ventures are as follows : .
the results included for til are until its consolidation on november 27 2017 .
the results included for altera are from the date of deconsolidation on september 25 2017 to the sale of teekay ' s remaining interests on may 8 2019 .
for the year ended december 31 2019 the company recorded equity loss of $ 14 .
5 million -2018 – income of $ 61 .
1 million and 2017 – loss of $ 37 .
3 million .
the equity loss in 2019 was primarily comprised of the write-down and loss on sale of teekay ' s investment in altera and the company ’ s share of net loss from the bahrain lng joint venture ; offset by equity income in the yamal lng joint venture the rasgas iii joint venture the malt joint venture the pan union joint venture and the angola joint venture .
for the year ended december 31 2019 equity loss included $ 12 .
9 million related to the company ’ s share of unrealized losses on interest rate swaps in the equity-accounted investments -2018 – gains of $ 17 .
6 million and 2017 – gains of $ 7 .
7 million .

Question: What is the increase/ (decrease) in Other assets – current from December 31, 2019 to December 31, 2018?
Answer: -263725
Fiscal Quarter
High Sale
Low Sale
2019
First Quarter
$8.95
$7.30
Second Quarter
11.38
7.80
Third Quarter
13.38
9.60
Fourth Quarter
13.52
10.80
2018
First Quarter
$10.76
$ 7.91
Second Quarter
10.00
7.53
Third Quarter
9.94
8.66
Fourth Quarter
10.59
8.55
market prices of common stock .
the common stock of the company is listed on the nasdaq global market under the symbol “ feim .
” .

Question: What is the average quarterly high sale price for 2019?
Answer: 11.81
Year ended December 31,
Year ended December 31,
2019
2018
Federal statutory tax rate
21.0%
21.0%
State taxes
(4.5)
4.4
Non deductible expenses
(0.3)
(0.6)
Tax credits
4.0
4.6
Expired tax credit
(1.3)
(3.9)
Deferred tax adjustment
(4.8)
—
Stock based compensation
1.9
0.8
Valuation allowance
3.2
(167.0)
Contingent purchase revaluation
—
(1.0)
Other
(0.3)
(0.1)
18.9%
(141.8)%
the provision for income taxes differed from the provision computed by applying the federal statutory rate to income -loss from continuing operations before taxes due to the following : .
the effective income tax rate was 18 .
9 % and -141 .
8 % during the years ended december 31 2019 and december 31 2018 respectively .
the decrease in 2019 compared to statutory tax rate of 21 % was primarily due to deferred tax adjustments related to foreign tax credit carryforwards and state taxes offset by changes in the valuation allowance and excess tax benefits resulting from the exercise of non-qualified stock options .
the effective tax rate for the year ended december 312018 was significantly impacted by recording a substantial increase in a valuation allowance on the entire deferred tax assets .

Question: What was the effective income tax rate during the years ended December 31, 2019 and December 31, 2018 respectively?
Answer: 18.9% (141.8)%
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
Prepayments for media contents
15,731
13,652
Loans to investees and investees’ shareholders (Note (a))
937
3,864
Prepayments for capital investments in investees
587
619
Running royalty fees for online games (Note (b))
564
99
Others
5,623
3,297
23,442
21,531
Included in current assets:
Running royalty fees for online games (Note (b))
10,888
5,230
Prepayments and prepaid expenses
8,353
7,532
Interest receivables
2,774
1,697
Lease deposits and other deposits
1,107
693
Dividend and other investment-related receivables
1,034
338
Refundable value-added tax
629
915
Loans to investees and investees’ shareholders (Note (a))
447
225
Others
2,608
1,863
27,840
18,493
51,282
40,024
prepayments deposits and other assets .
note : -a as at 31 december 2019 the balances of loans to investees and investees ’ shareholders are mainly repayable within a period of one to five years -included in non-current assets or within one year -included in current assets and are interest-bearing at rates of not higher than 12 .
0 % per annum -31 december 2018 : not higher than 12 .
0 % per annum .
-b running royalty fees for online games comprised prepaid royalty fees unamortised running royalty fees and deferred online service fees .
as at 31 december 2019 the carrying amounts of deposits and other assets -excludes prepayments and refundable value-added tax approximated their fair values .
deposits and other assets were neither past due nor impaired .

Question: How much did the prepayments and prepaid expenses change by between 2018 year end and 2019 year end?
Answer: 821
£m
2019
2018
Not later than one year
322.6
374.6
Later than one year and not later than five years
788.3
987.2
Later than five years
657.3
973.5
1,768.2
2,335.3
26 operating leases .
the group earns rental income by leasing its investment properties to tenants under operating leases .
in the uk the standard shopping centre lease is for a term of 10 to 15 years .
standard lease provisions include service charge payments recovery of other direct costs and review every five years to market rent .
standard turnover-based leases have a turnover percentage agreed with each lessee which is applied to a retail unit ’ s annual sales and any excess between the resulting turnover rent and the minimum rent is receivable by the group and recognised as income in the period in which it arises .
the group ’ s secure rental income profile is underpinned by long lease lengths -as mentioned above high occupancy and upward only rent reviews .
the future minimum lease amounts receivable by the group under non-cancellable operating leases for continuing operations are as follows : .
the income statement includes £ 12 .
7 million -2018 : £ 14 .
4 million recognised in respect of contingent rents calculated by reference to tenants ’ turnover .

Question: What is the amount of contingent rents calculated by reference to tenants' turnover in 2018?
Answer: £14.4 million
Fiscal Year Ended January 31,
Fiscal Year Ended January 31,
2019
2018
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations
$75.6
$130.7
Plan assets
70.0
112.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations
$91.6
$158.1
Plan assets
80.8
121.1
on a worldwide basis the company ' s defined benefit pension plans were 88 % funded as of january 31 2019 .
as of january 31 2019 the aggregate accumulated benefit obligation was $ 85 .
1 million for the defined benefit pension plans compared to $ 139 .
5 million as of january 31 2018 .
included in the aggregate data in the following tables are the amounts applicable to the company ' s defined benefit pension plans with accumulated benefit obligations in excess of plan assets as well as plans with projected benefit obligations in excess of plan assets .
amounts related to such plans at the end of each period were as follows : because their exercise prices are higher than the average market value of autodesk ’ s stock during the fiscal year .

Question: How much did the plan assets change from 2018 to 2019 for plans with accumulated benefit obligations in excess of plan assets?
Answer: -37.56
Contractual obligations by period as of June 30, 2019
Less than 1 year
1-3 years
3-5 years
More than 5 years
TOTAL
Operating lease obligations
$15,559
$25,399
$19,004
$11,671
$71,633
Purchase obligations
62,637
86,875
107,188
336,774
593,474
Total
$78,196
$112,274
$126,192
$348,445
$665,107
off-balance sheet arrangements and contractual obligations .
at june 30 2019 the company ’ s total off-balance sheet contractual obligations were $ 665107 .
this balance consists of $ 71633 of long-term operating leases for various facilities and equipment which expire from 2020 to 2030 and $ 593474 of purchase commitments .
in fiscal 2017 jha entered a strategic services agreement with first data ® and pscu ® to provide full-service debit and credit card processing on a single platform to all existing core bank and credit union customers as well as expand its card processing platform to financial institutions outside our core customer base .
this agreement includes a purchase commitment of $ 555754 over the remaining term of the contract .
the remainder of the purchase commitments relate mainly to open purchase orders .
the contractual obligations table below excludes $ 12009 of liabilities for uncertain tax positions as we are unable to reasonably estimate the ultimate amount or timing of settlement .
the operating lease obligations included on this table will be recorded on the balance sheet beginning in fiscal 2020 due to the company ’ s adoption of asu no .
2016-02 issued by the fasb in february 2016 and effective for the company on july 1 2019 .

Question: What percentage of total contractual obligations is the total purchase obligations?
Answer: 89.23
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(in millions)
(in millions)
(in millions)
(in millions)
(in millions)
Net sales
$9,529
$9,612
$8,308
(0.9)%
15.7%
Other revenues
27
52
39
(49.0)
36.1
Net revenues
$9,556
$9,664
$8,347
(1.1)%
15.8%
our 2019 net revenues decreased 1 .
1 % compared to the prior year primarily due to a decrease in volumes of approximately 8 % partially compensated by an increase in average selling prices of approximately 7 % .
the increase in the average selling prices was driven by favorable product mix of approximately 10 % partially offset by a negative pricing effect of approximately 3 % .
our 2018 net revenues increased 15 .
8 % compared to the prior year primarily due to increase in average selling prices of approximately 16 % while volumes remained substantially flat .
the increase in the average selling prices was driven by favorable product mix of approximately 18 % partially offset by a negative pricing effect of approximately 2 % .
our net revenues registered double-digit growth across all product groups and geographies .
in 2019 2018 and 2017 our largest customer apple accounted for 17 .
6 % 13 .
1 % and 10 .
5 % of our net revenues respectively reported within our three product groups .

Question: What are the average other revenues?
Answer: 39.33
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Computer software
$97.3
$94.5
$84.0
Other intangible assets
59.3
57.2
67.8
Deferred contract costs
42.9
32.9
25.7
Property and equipment
36.7
32.4
29.0
Total
$236.2
$217.0
$206.5
depreciation and amortization .
depreciation and amortization includes the following -in millions : .
computer software amortization for the year ended december 31 2018 includes accelerated amortization of $ 1 .
7 million related to certain internally developed software .
deferred contract costs amortization for the years ended december 31 2019 2018 and 2017 includes accelerated amortization of $ 6 .
2 million $ 3 .
4 million and $ 3 .
3 million respectively .

Question: What was the change in property and equipment between 2017 and 2018?
Answer: 3.4
($ in millions)
Gross
Net
Carrying
Accumulated
Carrying
At December 31, 2019:*
Amount
Amortization
Amount
Intangible asset class
Capitalized software
$ 1,749
$  (743)
$ 1,006
Client relationships
8,921
(1,433)
7,488
Completed technology
6,261
(1,400)
4,861
Patents/trademarks
2,301
(445)
1,856
Other**
56
(31)
24
Total
$19,287
$(4,052)
$15,235
($ in millions)
Gross
Net
Carrying
Accumulated
Carrying
At December 31, 2018:
Amount
Amortization
Amount
Intangible asset class
Capitalized software
$1,568
$  (629)
$  939
Client relationships
2,068
(1,123)
945
Completed technology
2,156
(1,296)
860
Patents/trademarks
641
(330)
311
Other**
56
(23)
32
Total
$6,489
$(3,402)
$3,087
intangible assets .
the following table presents the company ’ s intangible asset balances by major asset class .
* amounts as of december 31 2019 include a decrease of $ 42 million in net intangible asset balances due to foreign currency translation .
there was no foreign currency impact on net intangible assets for the year ended december 31 2018 .
* * other intangibles are primarily acquired proprietary and nonproprietary business processes methodologies and systems .

Question: What was the gross carrying amount of total intangible assets in 2019?
Answer: $ 1,749
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Depreciation of property, plant and equipment
423,432
387,726
9.2
Amortization of intangible assets
57,293
45,928
24.7
480,725
433,654
10.9
3 .
3 depreciation and amortization .
-1 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 .
fiscal 2019 depreciation and amortization expense increased by 10 .
9 % resulting mainly from the impact of the metrocast acquisition combined with additional depreciation from the acquisitions of property plant and equipment during the fiscal year and the appreciation of the us dollar against the canadian dollar compared to the prior year .

Question: Fiscal 2018 was reinstated to which accounting standard?
Answer: IFRS 15
As at 31 December
As at 31 December
2019
2018
RMB’Million
RMB’Million
Borrowings (Note 35)
126,952
114,271
Notes payable (Note 36)
93,861
65,018
Total debts
220,813
179,289
Adjusted EBITDA (Note)
147,395
118,273
Total debts/Adjusted EBITDA ratio
1.50
1.52
3 .
2 capital risk management .
the group ’ s objectives on managing capital are to safeguard the group ’ s ability to continue as a going concern and support the sustainable growth of the group in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to enhance shareholders ’ value in the long term .
capital refers to equity and external debts -including borrowings and notes payable .
in order to maintain or adjust the capital structure the group may adjust the amount of dividends paid to shareholders return capital to shareholders issue new shares repurchase the company ’ s shares or raise / repay debts .
the group monitors capital by regularly reviewing debts to adjusted earnings before interest tax depreciation and amortisation - “ ebitda ” -note ratio being the measure of the group ’ s ability to pay off all debts that reflects financial health and liquidity position .
the total debts / adjusted ebitda ratio calculated by dividing the total debts by adjusted ebitda is as follows : .
note : adjusted ebitda represents operating profit less interest income and other gains / -losses net and adding back depreciation of property plant and equipment investment properties as well as right-of-use assets amortisation of intangible assets and equitysettled share-based compensation expenses .

Question: How much did the Adjusted EBITDA change  from 2018 year end to 2019 year end?
Answer: 29122
2019
2018
£ million
£ million
Current
0.7
0.3
Non-current
0.1
0.8
0.8
1.1
12 .
government grants .
the following government grants are included within creditors : .
a government grant has been received to accelerate and support research and development in the vulnerability of global navigation satellite systems .

Question: What was the amount of Current government grants in 2019?
Answer: 0.7
(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed
2 .
4 key performance indicators and performance highlights .
the following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation .
the key performance indicators are not measurements in accordance with ifrs and should not be considered an alternative to other measures of performance in accordance with ifrs .
the corporation ' s method of calculating key performance indicators may differ from other companies and accordingly these key performance indicators may not be comparable to similar measures presented by other companies .
the corporation measures its performance with regard to these objectives by monitoring revenue adjusted ebitda-1 free cash flow-1 and capital intensity-1 on a constant currency basis-1 .
-1 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 .
-2 following the announcement of the agreement on february 27 2019 to sell cogeco peer 1 fiscal 2019 financial guidelines were revised .
-3 actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1 .
2773 usd / cdn .
for further details on the corporation ' s operating results please refer to the " operating and financial results " the " segmented operating and financial results " and the " cash flow analysis " sections .

Question: When were the fiscal 2019 financial guidelines revised?
Answer: February 27, 2019
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: What is the change in Cost of revenue from December 31, 2018 to 2019?
Answer: 3.6
€ million
€ million
2019
2018
(Restated)(a)
Taxation
2,263
2,572
Tax impact of:
Non-underlying items within operating profit(b)
309
(259)
Non-underlying items not in operating profit  Taxation before tax impact of non-underlying
(196)
(29)
Taxation before tax impact of non-underlying
2,376
2,284
Profit before taxation
8,289
12,360
Non-underlying items within operating profit before tax(b)
1,239
(3,176)
Non-underlying items not in operating profit but within net profit before tax(c)
(32)
(122)
Share of net (profit)/loss of joint ventures and associates
(176)
(185)
Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates
9,320
8,877
Underlying effective tax rate
25.5%
25.7%
underlying effective tax rate .
the underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit / -loss of joint ventures and associates .
this measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit / -loss of joint ventures and associates .
tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item based on the applicable country tax rates and tax treatment .
this is shown in the table : .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b refer to note 3 for further details on these items .
-c excludes € 3 million -2018 : € 32 million gain on disposal of spreads business by the joint venture in portugal which is included in the share of net profit / -loss of joint ventures and associates line .
including the gain total non-underlying items not in operating profit but within net profit before tax is € 35 million -2018 : € 154 million .
see note 3 .

Question: How is the tax impact on non underlying items within operating profit calculated?
Answer: sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment