FangyuLei/tatqa huggingface dataset:
Services
2018 ($)
2019 ($)
Audit Fees
5,859,755
5,024,093
Audit-Related Fees
137,420
3,178,737
Tax Fees
1,440,168
2,346,879
All Other Fees
11,200
10,955
Total
7,448,544
10,560,664
ernst & young llp .
ernst & young llp fees incurred by us for fiscal 2018 and 2019 were as follows : .
audit fees : audit fees for fiscal 2018 and 2019 were for professional services rendered in connection with audits of our consolidated financial statements statutory audits of our subsidiary companies quarterly reviews and assistance with documents that we filed with the sec -including our forms 10-q and 8-k for periods covering fiscal 2018 and 2019 .
audit-related fees : audit-related fees for 2018 and 2019 were for professional services rendered in connection with consultations with management on various accounting matters including audit of financial statements of a carve-out entity and sell-side due diligence with respect to our previously announced spin-off .
tax fees : tax fees for 2018 and 2019 were for tax compliance and consulting services .
all other fees : other fees in 2018 and 2019 were for access to technical accounting services .

Question: What was the change in audit fees?
Answer: -835662
2017
2018
2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Employees’ compensation – Cash
$1,032,324
$1,400,835
$1,132,952
Directors’ compensation
11,452
7,624
10,259
the company recognizes the employees and directors ’ compensation in the profit or loss during the periods when earned for the years ended december 31 2017 2018 and 2019 .
the board of directors estimates the amount by taking into consideration the articles of incorporation government regulations and industry averages .
if the board of directors resolves to distribute employee compensation through stock the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the board of directors meeting .
if the board of directors subsequently modifies the estimates significantly the company will recognize the change as an adjustment in the profit or loss in the subsequent period .
the distributions of employees and directors ’ compensation for 2017 and 2018 were reported to the stockholders ’ meeting on june 12 2018 and june 12 2019 respectively while the distributions of employees and directors ’ compensation for 2019 were approved through the board of directors meeting on february 26 2020 .
the details of distribution are as follows : .
the aforementioned employees and directors ’ compensation for 2017 and 2018 reported during the stockholders ’ meeting were consistent with the resolutions of the board of directors meeting held on march 7 2018 and march 6 2019 respectively .
information relevant to the aforementioned employees and directors ’ compensation can be obtained from the “ market observation post system ” on the website of the twse .

Question: What is the increase/ (decrease) in Directors’ compensation from 2018 to 2019?
Answer: 2635
2019
2018
Unbilled
$ 22,827
$ 24,282
Billed:
Current
1,286
1,465
Past due
236
271
Device payment plan agreement receivables, gross
$ 24,349
$ 26,018
subsequent to origination the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans .
the extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer ’ s past performance to predict the likelihood of the customer falling further delinquent .
these customer-scoring models assess a number of variables including origination characteristics customer account history and payment patterns .
based on the score derived from these models accounts are grouped by risk category to determine the collection strategy to be applied to such accounts .
collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics including aging .
an account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill ’ s due date .
at december 31 2019 and 2018 the balance and aging of the device payment plan agreement receivables on a gross basis was as follows : .

Question: What was the increase / (decrease) in the unbilled from 2018 to 2019?
Answer: -1455
2019
2018
2018-2019 Change
(in millions)
(in millions)
(in millions)
Interest income
$(24.8)
$(26.7)
$1.9
Interest expense
23.1
31.3
(8.2)
Other (income) expense, net
29.5
1.4
28.1
interest and other .
interest income decreased by $ 1 .
9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019 .
interest expense decreased by $ 8 .
2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018 .
other -income expense net increased by $ 28 .
1 million from 2018 to 2019 due primarily to a $ 15 .
0 million charge for the impairment of the investment in realwear and an $ 11 .
5 million change in pension actuarial -gains losses from a $ 3 .
3 million gain in 2018 to an $ 8 .
2 million loss in 2019 .

Question: What was the change in interest income in 2019?
Answer: decreased by $1.9 million
December 31,
December 31,
2019
2018
Trade accounts receivable, current
$378,616
$338,473
Income taxes receivable
1,571
916
Other
13,440
11,132
Receivables, gross
393,627
350,521
Less: Allowance for doubtful accounts
3,480
3,096
Receivables,net
$390,147
$347,425
Allowance for doubtful accounts as a percent of trade accounts receivable, current
0.9%
0.9%
note 9 .
receivables net .
receivables net consisted of the following -in thousands : .

Question: What was the amount for  Receivables, gross in 2018?
Answer: 350,521
June 30, 2019
June 30, 2018
Receivables, net
$310,080
$297,271
Contract Assets- Current
21,446
14,063
Contract Assets- Non-current
50,640
35,630
Contract Liabilities (Deferred Revenue)- Current
339,752
328,931
Contract Liabilities (Deferred Revenue)- Non-current
54,554
40,984
contract balances .
the following table provides information about contract assets and contract liabilities from contracts with customers .
contract assets primarily result from revenue being recognized when or as control of a solution or service is transferred to the customer but where invoicing is delayed until the completion of other performance obligations or payment terms differ from the provisioning of services .
the current portion of contract assets is reported within prepaid expenses and other in the consolidated balance sheet and the non-current portion is included in other non-current assets .
contract liabilities -deferred revenue primarily relate to consideration received from customers in advance of delivery of the related goods and services to the customer .
contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period .
the company analyzes contract language to identify if a significant financing component does exist and would adjust the transaction price for any material effects of the time value of money if the timing of payments provides either party to the contract with a significant benefit of financing the transaction .
during the fiscal years ended june 30 2019 2018 and 2017 the company recognized revenue of $ 265946 $ 269593 and $ 264517 respectively that was included in the corresponding deferred revenue balance at the beginning of the periods .
revenue recognized that related to performance obligations satisfied -or partially satisfied in prior periods were immaterial for each period presented .
these adjustments are primarily the result of transaction price adjustments and re-allocations due to changes in estimates of variable consideration .

Question: What is the net receivables as at June 30, 2019?
Answer: $310,080
Fiscal Years
Fiscal Years
Year-Over-Year Change
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%
interest expense and interest income and other expense net .
the table below sets forth the changes in interest expense and interest income and other expense net for the fiscal year ended december 29 2019 as compared to fiscal year ended december 30 2018 -in thousands except percentage data : .
the $ 242000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018 .
the $ 112000 increase in interest income and other expenses was attributable to increase in interest income from money market account with heritage bank .

Question: What are the respective net values of interest income and other expenses in 2018 and 2019?
Answer: 77 189
€ million
2017/2018
2018/2019
Gains from the disposal of fixed assets and gains from the reversal of impairment losses
145
360
Income from logistics services
285
257
Services
251
250
Rents incl. reimbursements of subsidiary rental costs
268
236
Services rendered to suppliers
111
103
Miscellaneous
211
198
1,271
1,405
2 .
other operating income .
gains from the disposal of fixed assets and gains from the reversal of impairment losses includes € 354 million of income from the disposal of real estates -2017 / 18 : € 137 million and € 5 million of income from reversal of impairment losses -2017 / 18 : € 4 million .
project developments and sale-and-leaseback transactions contributed to the real estate transactions .
the income from logistics services provided by metro logistics to companies intended for disposal and non-group companies is offset by expenses from logistics services which are reported under other operating expenses .
the other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items .
disclosures on companies intended for sale can be found under no .
43 – discontinued business sectors page 266 .

Question: What are the components of Gains from the disposal of fixed assets and gains from the reversal of impairment losses?
Answer: income from the disposal of real estates income from reversal of impairment losses
FOR THE YEAR ENDED DECEMBER 31, 2019
NETWORK INFRASTRUCTURE AND EQUIPMENT
LAND AND BUILDINGS
TOTAL
COST
January 1, 2019
3,329
2,453
5,782
Additions
527
513
1,040
Transfers
(233)
–
(233)
Acquired through business combinations
–
8
8
Lease terminations
(12)
(38)
(50)
Impairment losses recognized in earnings
(2)
(3)
(5)
December 31, 2019
3,609
2,933
6,542
ACCUMULATED DEPRECIATION
January 1, 2019
1,042
536
1,578
Depreciation
373
303
676
Transfers
(111)
–
(111)
Lease terminations
(3)
(22)
(25)
December 31, 2019
1,301
817
2,118
NET CARRYING AMOUNT
January 1, 2019
2,287
1,917
4,204
December 31, 2019
2,308
2,116
4,424
note 15 leases .
right-of-use assets .
bce ’ s significant right-of-use assets under leases are satellites office premises land cellular tower sites retail outlets and ooh advertising spaces .
right-of-use assets are presented in property plant and equipment in the statement of financial position .

Question: What is the change in the total net carrying amount in 2019?
Answer: 220
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Net income per share:
Basic
$0.82
$0.71
$0.55
Diluted
$0.81
$0.70
$0.54
Weighted average common shares:
Basic
29,532,342
28,703,265
26,118,482
Diluted
30,073,338
29,678,919
27,424,526
note 3 – net income per share .
the following table sets forth the computation of basic and diluted earnings per share : .

Question: What is the net income per basic share for fiscal years 2019, 2018 and 2017 respectively?
Answer: $0.82 $0.71 $0.55
January 1, 2020
February 1, 2019
United States
$860
$849
International
209
113
Total
$1,069
$962
long-lived assets by geographic area which primarily include property and equipment net as of the periods presented were as follows -table in millions : .
no individual country other than the u .
s .
accounted for 10 % or more of these assets as of january 31 2020 and february 1 2019 .
vmware ’ s product and service solutions are organized into three main product groups : .
• software-defined data center .
• hybrid and multi-cloud computing .
• digital workspace — end-user computing .
vmware develops and markets product and service offerings within each of these three product groups .
additionally synergies are leveraged across these three product areas .
vmware ’ s products and service solutions from each of its product groups may also be bundled as part of an enterprise agreement arrangement or packaged together and sold as a suite .
accordingly it is not practicable to determine revenue by each of the three product groups described above .

Question: What was the percentage change in the total net property and equipment between 2019 and 2020?
Answer: 11.12
NON-CURRENT
Note
30 June 2019 $'000
30 June 2018 $'000
Customer incentives
6(b)
1,091
1,145
Capitalised transaction costs
3,359
5,490
Contract costs
6(c)
448
-
Total other assets - non-current
4,898
6,635
6 other assets -continued .
-a security deposits .
included in the security deposits was $ 8 .
8 million -2018 : $ 4 .
2 million relating to deposits held as security for bank guarantees .
-b customer incentives .
where customers are offered incentives in the form of free or discounted periods the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract .
-c contract costs .
from 1 july 2018 eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life .

Question: What was the percentage change in total other assets that are non-current between 2018 and 2019?
Answer: 35.46
Fiscal Years  
Fiscal Years  
Fiscal Years  
2019
2018
2017
Balance — beginning of year
$5,756
$3,672
$1,039
(Divested)/acquired
—
(49)
952
Provisions/(expense)
(3,053)
1,865
1,737
Direct charges/(payments)
570
268
(56)
Balance — end of year
$3,273
$5,756
$3,672
16 .
product warranties .
we establish a product warranty liability at the time of revenue recognition .
product warranties generally have terms of 12 months and cover nonconformance with specifications and defects in material or workmanship .
for sales to distributors our warranty generally begins when the product is resold by the distributor .
the liability is based on estimated costs to fulfill customer product warranty obligations and utilizes historical product failure rates .
should actual warranty obligations differ from estimates revisions to the warranty liability may be required .
product warranty liability activity is as follows -in thousands : .

Question: What was the Balance — beginning of year in 2018?
Answer: $3,672
2019
2018
Cumulative Cost Through December 31, 2019
Severance and related charges
$3,041
$4,239
$7,280
Facility relocation and closure charges
1,996
—
1,996
Total restructuring charges
$5,038
$4,239
$9,277
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the table below summarizes the restructuring charges for the years ended : .

Question: What was the percentage change in total restructuring charges between 2018 and 2019?
Answer: 18.85
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
2016
2015
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
(in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data)
Total operating revenues
448,750
430,604
143,537
80,257
102,674
Less: Liquefaction services revenue
(218,096)
(127,625)
—
—
—
Less: Vessel and other management fees
(21,888)
(24,209)
(26,576)
(14,225)
(12,547)
Net time and voyage charter revenues
208,766
278,770
116,961
66,032
90,127
Voyage and commission expenses (i)
(38,381)
(104,463)
(48,933)
(25,291)
(23,434)
170,385
174,307
68,028
40,741
66,693
Calendar days less scheduled off-hire days
3,840
3,987
3,885
4,034
4,481
Average daily TCE rate (to the closest $100)
44,400
43,700
17,500
10,100
14,900
our calculation of tce may not be comparable to that reported by other entities .
the following table reconciles our total operating revenues to average daily tce : .
-i " voyage and commission expenses " is derived from the caption " voyage charterhire and commission expenses " and " voyage charterhire and commission expenses - collaborative arrangement " less -i charterhire expenses -net of the effect of the related guarantee obligation of $ nil $ nil and $ 12 .
4 million for the years ended december 31 2019 2018 and 2017 respectively which arose on the charter-back of the golar grand from golar partners and -ii voyage and commission expenses in relation to the hilli episeyo of $ 0 .
5 million $ 1 .
4 million and $ nil for the years ended december 31 2019 2018 and 2017 respectively .
-5 we calculate average daily vessel operating costs by dividing vessel operating costs by the number of calendar days .
calendar days exclude those from vessels chartered in where the vessel operating costs are borne by the legal owner and those of vessels undergoing conversion .

Question: What was the change in total operating revenues from 2016 to 2017?
Answer: 63280
Grant Date
Vesting Date
Expiry Date
Exercise Price $
No. of Options at Beg. of Year
Options Exercised or Lapsed
No. of Options at End of Year
2 Jul 2013
2 Jul 2016
30 Sept 2018 1
0.92
75,000
(75,000)
-
2 Jul 2014
2 Jul 2017
2 Jul 2019
1.30
470,000
(205,000)
265,000
2 Jul 2015
2 Jul 2018
2 Jul 2020
2.67
1,000,000
(75,000)
925,000
22 Dec 2016
31 Aug 2019 2
22 Dec 2021
3.59
1,323,730
-
1,323,730
Total
2,868,730
(355,000)
2,513,730
Weighted average exercise price
$1.51
$3.01
16 .
share-based payments continued .
c .
employee share option plan .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
under the option plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
option plan awards are delivered in the form of options over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each option is to subscribe for one ordinary share when the option is exercised and when issued the shares will rank equally with other shares .
unless the terms on which an option was offered specified otherwise an option may be exercised at any time after the vesting date on satisfaction of the relevant performance criteria .
options issued under the employee share option plan are valued on the same basis as those issued to kmp which is described in note 16-d .
there were no new options issued under the option plan during the 30 june 2019 and 30 june 2018 financial years as the option plan was replaced with the rights plan as described in note 16-b .
movement of options during the year ended 30 june 2019 : .
1 .
the original expiry date for this tranche of options was 2 july 2018 .
however due to extraordinary circumstances the remaining 75000 options could not be exercised during the prior financial year .
therefore the board had exercised its discretion during the year to extend the expiry date for the remaining options to 30 september 2018 .
2 .
options associated with an eps hurdle are not expected to vest on 31 august 2019 as the minimum performance target will not be met .
options associated with a tsr hurdle will vest on 31 august 2019 in accordance with accounting standards .
however because the minimum target was not met these options will be restricted and unexercisable .
refer to section 3b of the audited remuneration report for further details .

Question: Why were there no new options issued under the Option Plan during the 30 June 2019 and 30 June 2018 financial years?
Answer: as the Option Plan was replaced with the Rights Plan
Three months ended December 31,
Three months ended December 31,
2019 vs. 2018
2019
2018
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 37,369
$ 26,706
39.9 %
Cost of merchant solutions
203,900
131,413
55.2 %
Total cost of revenues
$ 241,269
$ 158,119
52.6 %
Percentage of revenues:
Cost of subscription solutions
7.4 %
7.8 %
Cost of merchant solutions
40.4 %
38.2 %
47.8 %
46.0 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 10 .
7 million or 39 .
9 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was due to an increase in the costs necessary to support a greater number of merchants using our platform resulting in an increase in : infrastructure and hosting costs employee-related costs credit card fees for processing merchant billings amortization of technology related to enhancing our platform payments to third-party partners for the registration of domain names and payments to third-party theme developers .
as a percentage of revenues cost of subscription solutions decreased from 7 .
8 % in the three months ended december 31 2018 to 7 .
4 % in the three months ended december 31 2019 due to subscription solutions representing a smaller percentage of our total revenues .
cost of merchant solutions .
cost of merchant solutions increased $ 72 .
5 million or 55 .
2 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher payment processing and interchange fees resulting from an increase in gmv facilitated through shopify payments .
the increase was also due to an increase in amortization related to acquired intangibles from the acquisition of 6rs employee-related costs associated with 6rs product costs associated with expanding our product offerings credit card fees for processing merchant billings infrastructure and hosting costs materials and third-party manufacturing costs associated with 6rs and cost of pos hardware units .
cost of merchant solutions as a percentage of revenues increased from 38 .
2 % in the three months ended december 31 2018 to 40 .
4 % in the three months ended december 31 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .

Question: Between 2018 and 2019 year end, which year's cost of subscriptions solutions constitutes a higher percentage of revenues?
Answer: 2018