FangyuLei/tatqa huggingface dataset:
2019
2018
Shipments
Net Revenue (Note 3)
Shipments
Net Revenue (Note 3)
Wafer
Domestic (Note 1)
1,678
91,259,259
1,575
81,718,513
Export
8,390
836,058,092
9,177
829,577,851
Others (Note 2)
Domestic (Note 1)
N/A
8,835,783
N/A
8,398,094
Export
N/A
133,832,314
N/A
111,779,099
Total
Domestic (Note 1)
1,678
100,095,042
1,575
90,116,607
Export
8,390
969,890,406
9,177
941,356,950
5 .
1 .
3 consolidated shipments and net revenue in 2019 and 2018 .
unit : shipments -thousand 12-inch equivalent wafers / net revenue -nt $ thousands .
note 1 : domestic means sales to taiwan .
note 2 : others mainly include revenue associated with packaging and testing services mask making design services and royalties .
note 3 : commencing in 2018 the company began to break down the net revenue by product based on a new method which associates most estimated sales returns and allowances with individual sales transactions as opposed to the previous method which allocated sales returns and allowances based on the aforementioned gross revenue .
the company believes the new method provides a more relevant breakdown than the previous one .

Question: How did the the Company began to break down the net revenue by product since 2018?
Answer: based on a new method which associates most estimated sales returns and allowances with individual sales transactions, as opposed to the previous method which allocated sales returns and allowances based on the aforementioned gross revenue.
December 31, 2018
(in thousands)
Level 1
Level 2
Level 3
Total
Cash equivalents
$10,155
$10,000
-
$20,155
Marketable securities:
Municipal bonds
$—
$44,705
—
$44,705
Corporate bonds
—
$48,296
—
$48,296
Total marketable securities
$—
$93,001
—
$93,001
Investments in privately-held companies (1)
$—
—
$3,390
$3,390
-1 included in other long-term assets .
for certain other financial instruments including accounts receivable unbilled receivables and accounts payable the carrying value approximates fair value due to the relatively short maturity of these items .

Question: What are the respective Level 1 and Level 2 cash equivalents as at December 31, 2018?
Answer: $10,155 $10,000
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Adjusted EBITDA
International and Global Accounts
$2,286
2,341
821
Enterprise
3,490
3,522
2,456
Small and Medium Business
1,870
2,013
1,581
Wholesale
3,427
3,666
2,566
Consumer
4,914
5,105
5,136
Total segment EBITDA
$15,987
16,647
12,560
Operations and Other EBITDA
(7,216)
(8,045)
(6,504)
Total adjusted EBITDA
$8,771
8,602
6,056
reconciliation of segment ebitda to total adjusted ebitda is below : .
for additional information on our reportable segments and product and services categories see note 17 — segment information to our consolidated financial statements in item 8 of part ii of this report .

Question: What is the average total adjusted EBITDA over the three years?
Answer: 7809.67
As of December 31,
As of December 31,
2019
2018
Accrued product-related costs
$4,464
$4,377
Accrued income taxes
7,903
6,914
Accrued property and other taxes
1,574
1,976
Accrued professional fees
1,599
3,350
Contract liabilities
2,877
1,981
Dividends payable
1,299
1,310
Remediation reserves
11,444
11,274
Other accrued liabilities
5,218
6,165
Total accrued expenses and other liabilities
$36,378
$37,347
notes to consolidated financial statements -in thousands except for share and per share data .
note 9 — accrued expenses and other liabilities .
the components of accrued expenses and other liabilities are as follows : .

Question: What was the percentage change in the Other accrued liabilities between 2018 and 2019?
Answer: -15.36
2019
Restated 2018
Restated 2018
£m
£m
% change
Employee costs (see note 7 to the consolidated financial statements)
56.0
54.5
3%
Average number of employees (see note 6 to the consolidated financial statements)
802
822
3%
Revenue (see Consolidated income statement)
355.1
330.1
8%
Operating profit
243.7
221.3
10%
Dividends paid and proposed and share buybacks (see notes 26 and 27 to the consolidated financial statements)
156.4
152.8¹
2%
relative importance of the spend on pay .
the following table shows the group ’ s actual spend on pay for all employees compared to distributions to shareholders .
the average number of employees has also been included for context .
revenue and operating profit have also been disclosed as these are two key measures of group performance .
1 2018 comparatives have been restated to reflect the adoption of ifrs 9 ifrs 15 and ifrs 16 and to include share buybacks .

Question: What was the change in employee costs in 2019 from 2018?
Answer: 1.5
Years Ended
Years Ended
September 30, 2019
September 30, 2018
(Amounts in thousands)
(Amounts in thousands)
Cost of sales
$7
$5
Engineering and development
49
32
Selling, general and administrative
736
654
Total
$792
$691
the following table summarizes stock-based compensation expense in the company ’ s consolidated statements of operations : .
for the year ended september 30 2019 the company granted 33000 nonvested shares to certain key employees 55000 nonvested shares to certain officers including 35000 shares granted to the chief executive officer and 20000 nonvested shares to its non-employee directors .
for the year ended september 30 2018 the company granted 12000 nonvested shares to certain key employees 40000 nonvested shares to certain officers including 30000 to its chief executive officer and 20000 nonvested shares to its non-employee directors .
the company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant .
the company used the black-scholes option-pricing model to value stock options .
the black-scholes model requires the use of a number of assumptions including volatility of the company ’ s stock price the weighted average risk-free interest rate and the weighted average expected life of the options at the time of grant .
the expected dividend yield is equal to the divided per share declared divided by the closing share price on the date the options were granted .
all equity compensation awards granted for the years ended september 30 2019 and september 30 2018 were nonvested stock awards .

Question: What is the total stock based compensation expense incurred for the year ended September 30, 2019?
Answer: $792
Number of Shares
Fair Value Per Share
Outstanding at September 30, 2016
2,046,169
$4.90
Granted
1,249,224
$6.61
Settled
(707,174)
$4.81
Canceled
(231,198)
$4.93
Outstanding at September 30, 2017
2,357,021
$5.65
Granted
1,184,906
$8.54
Settled
(745,197)
$5.26
Canceled
(216,554)
$7.39
Outstanding at September 30, 2018
2,580,176
$6.92
Granted
1,147,976
$9.67
Settled
(881,420)
$6.53
Canceled
(494,245)
$7.70
Outstanding at September 30, 2019
2,352,487
8.26
restricted stock units .
the following table summarizes rsu activity in the fiscal years ended september 30 2019 2018 and 2017 : .
the cost of rsus is determined using the fair value of the company ’ s common stock on the award date and the compensation expense is recognized ratably over the vesting period .
the company recognized $ 6 .
8 million $ 5 .
9 million and $ 4 .
0 million in stock-based compensation expense related to outstanding rsus in the fiscal years ended september 30 2019 2018 and 2017 respectively .
as of september 30 2019 the company had approximately $ 12 .
2 million of unrecognized compensation expense related to outstanding rsus expected to be recognized over a weighted-average period of approximately 2 .
3 years .

Question: How is the cost of the Restricted Stock Units (RSUs) determined?
Answer: using the fair value of the Company’s Common Stock on the award date
December 31,
December 31,
December 31,
2019
2019
2018
Goodwill and other intangibles
$136,882
$114,532
Lease arrangements
31,128
—
Property and equipment
13,270
8,168
Unbilled receivables - IRC Section 481(a)
5,878
8,816
Gross deferred tax liabilities
187,158
131,516
Lease obligations
(34,146)
—
Retirement and other liabilities
(18,614)
(20,707)
Allowance for potential contract losses and other contract reserves
(2,205)
(1,681)
Foreign and state operating loss carryforwards
(2,239)
(1,709)
Less: Valuation allowance
1,828
1,537
Gross deferred tax assets
(55,376)
(22,560)
Net deferred tax liabilities
$131,782
$108,956
deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements .
a summary of the tax effect of the significant components of deferred income taxes is as follows -in thousands : .
at december 31 2019 we had state and foreign net operating losses of approximately $ 12 .
2 million and $ 7 .
9 million respectively .
the state net operating losses expire beginning 2027 through 2038 .
we recorded a full valuation allowance against the foreign net operating losses and a partial valuation allowance against the state net operating losses as we do not believe those losses will be fully utilized in the future .

Question: How much were the state and foreign net operating losses at December 31, 2019 respectively?
Answer: $12.2 million $7.9 million
Rights and licenses
Internally generated software
Software under development
Total
Movements
$'000
$'000
$'000
$'000
At 30 June 2019
Cost
13
12,961
16,284
29,259
Accumulated amortisation
-
(5,580)
-
(5,580)
Netbook amount
13
7,381
16,284
23,678
30 June 2018
Opening net book amount at 1 July 2017
43
442
8,053
8,538
Additions – externally acquired
13
-
5,253
5,266
Additions – internally developed
-
-
1,256
1,256
Amortisation
(43)
(1,746)
-
(1,789)
Transfers
-
7,563
(7,563)
-
Transfer between classes
-
744
-
744
Disposals
-
(618)
(490)
(1,108)
Closing net book amount
13
6,385
6,509
12,907
At 30 June 2018
Cost
104
9,555
6,509
16,168
Accumulated amortisation
(91)
(3,170)
-
(3,261)
Net book amount
13
6,385
6,509
12,907
11 intangible assets -continued .
-a intangible assets .
rights and licences .
certain licences that nextdc possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired .
other licences that nextdc acquires are carried at cost less accumulated amortisation and accumulated impairment losses .
amortisation is recognised on a straight-line basis over the estimated useful life .
the estimated useful life and amortisation method are reviewed at the end of each annual reporting period .
internally generated software .
internally developed software is capitalised at cost less accumulated amortisation .
amortisation is calculated using the straight-line basis over the asset ’ s useful economic life which is generally two to three years .
their useful lives and potential impairment are reviewed at the end of each financial year .
software under development .
costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and / or cost reduction are capitalised to software and systems .
costs capitalised include external direct costs of materials and services and employee costs .
assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the group has an intention and ability to use the asset .

Question: How much was the closing net book amount for software under development in 2019?
Answer: 16,284
Years Ended December 31,
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$ 8,480
$  (38)
discontinued operations .
in december 2015 we completed the wind down of engineering manufacturing and sales of our solar inverter product line -the " inverter business " .
accordingly the results of our inverter business have been reflected as “ income -loss from discontinued operations net of income taxes ” on our consolidated statements of operations for all periods presented herein .
the effect of our sales of the remaining extended inverter warranties to our customers continues to be reflected in deferred revenue in our consolidated balance sheets .
deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in sales and cost of goods sold respectively from continuing operations in future periods in our consolidated statement of operations as the deferred revenue is earned and the associated services are rendered .
extended warranties related to the inverter product line are no longer offered .
in may 2019 we divested our grid-tied central solar inverter repair and service operation .
in conjunction with the divesture the initial product warranty for the previously sold grid-tied central solar inverters was transferred to the buyer .
accordingly a gain of $ 8 .
6 million net of tax expense of $ 2 .
4 million was recognized in other income -expense and provision -benefit for income taxes respectively in our discontinued operations for the year december 31 2019 .
operating income from discontinued operations for the year ended december 31 2019 and 2018 also includes the impacts of changes in our estimated product warranty liability the recovery of accounts receivable and foreign exchange gain or -losses .
income -loss from discontinued operations net of income taxes -in thousands : .

Question: What was the change in Provision (benefit) for income taxes between 2018 and 2019?
Answer: 2288
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Current income tax:
UK corporation tax
1.3
1.2
Adjustments in respect of previous years UK tax
0.3
0.3
Overseas tax before exceptional items
22.2
23.0
Adjustment in respect of previous years
13.1
10.2
Total current tax charge
36.9
34.7
Deferred tax:
Origination and reversal of temporary differences
2.5
(16.7)
Impact of changes in US tax rate
-
5.4
Adjustment in respect of previous years
(12.7)
(3.5)
Total deferred tax credit
(10.2)
(14.8)
Total income tax charge
26.7
19.9
14 taxation .
uk corporation tax for the year-ended 31 march 2019 is calculated at 19 % -2018 : 19 % of the estimated assessable loss for the period .

Question: What was the percentage change in Total income tax charge in 2019 from 2018?
Answer: 34.17
£m
Investment and development property
Other temporary differences
Total
Provided deferred tax provision/(asset):
At 1 January 2018
24.6
(0.9)
23.7
Recognised in the income statement
(5.5)
(0.3)
(5.8)
Foreign exchange movements
0.1
–
0.1
At 31 December 2018
19.2
(1.2)
18.0
Recognised in the income statement
(16.4)
(0.2)
(16.6)
Foreign exchange movements
(0.5)
–
(0.5)
At 31 December 2019
2.3
(1.4)
0.9
balance sheet .
under ias 12 income taxes provision is made for the deferred tax assets and liabilities associated with the revaluation of assets and liabilities at the corporate tax rate expected to apply to the group at the time the temporary differences are expected to reverse .
for those uk assets and liabilities benefiting from reit exemption the relevant tax rate will be 0 per cent -2018 : 0 per cent and for other uk assets and liabilities the relevant rate will be 19 per cent if the temporary difference is expected to be realised before 1 april 2020 and 17 per cent if it is expected to be realised on or after 1 april 2020 -2018 : 19 per cent before 1 april 2020 17 per cent thereafter .
for spanish assets and liabilities the relevant tax rate will be 25 per cent -2018 : 25 per cent .
movements in the provision for deferred tax : .
the net deferred tax provision of £ 0 .
9 million predominantly arises in respect of the revaluation of development property at intu costa del sol partially offset by associated tax losses .

Question: What is the percentage change in the provided deferred tax provision for investment and development property from 1 January 2018 to 31 December 2019?
Answer: -90.65
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Transaction-related expenses
$—
2
174
Integration and transformation-related expenses
234
391
97
Total acquisition-related expenses
$234
393
271
acquisition-related expenses .
we have incurred acquisition-related expenses related to our acquisition of level 3 .
the table below summarizes our acquisition-related expenses which consist of integration and transformation-related expenses including severance and retention compensation expenses and transaction-related expenses : .
at december 31 2019 we had incurred cumulative acquisition-related expenses of $ 950 million for level 3 .
the total amounts of these expenses are included in our selling general and administrative expenses .
level 3 incurred transaction-related expenses of $ 47 million on the date of acquisition .
this amount is not included in our results of operations .

Question: What is the change in the total acquisition-related expense in 2019 from 2018?
Answer: -159
2019
2018
$ million
$ million
Tax charge in the income statement
Current income tax
UK tax
0.3
0.1
Foreign tax
9.2
6.2
Amounts underprovided/(overprovided) in previous years
0.3
(1.2)
Total current income tax charge
9.8
5.1
Deferred tax
Recognition of deferred tax assets
(1.5)
(0.8)
Reversal of temporary differences
3.5
1.4
Adjustments in respect of prior years
(0.2)
(0.3)
Total deferred tax charge
1.8
0.3
Tax charge in the income statement
11.6
5.4
10 .
tax .
the tax charge for the year ended 31 december 2019 was $ 11 .
6 million -2018 $ 5 .
4 million .
this was after a prior year tax charge of $ 0 .
1 million and a tax credit on the adjusting items of $ 0 .
7 million -2018 prior year credit of $ 1 .
5 million and tax credit on adjusting items of $ 5 .
2 million .
excluding the prior year and tax credit on adjusting items the effective tax rate was 13 .
0 per cent -2018 15 .
4 per cent .

Question: Which are the broad categories of tax considered in the tax charge in the income statement?
Answer: Current income tax Deferred tax
FY19
FY18
$m
$m
Operating cashflow
836.3
868.3
Tax
(128.6)
(194.5)
IRU / finance lease payments
(5.5)
(34.1)
Capex - BAU
(198.7)
(258.0)
Capex - mobile spectrum
(352.4)
(597.3)
Capex - mobile networks (Aus)
(86.1)
(38.7)
Capex - mobile networks (Sg)
(80.1)
(62.3)
Free cashflow
(15.1)
(316.6)
free cashflow .
the group achieved another year of strong cashflow performance with operating cashflow for fy19 of $ 836 .
3m again exceeding ebitda .
tax payments in fy19 were significantly lower than the prior year because fy18 included tax paid on the capital gain realised on the sale of investments in fy17 .
capital expenditure .
business as usual - ‘ bau ’ capital expenditure of $ 198 .
7m was $ 59 .
3m lower than last year principally due to the substantial completion in the prior year of the build for the vha fibre contract .
mobile spectrum capex of $ 352 .
4m in fy19 reflects the payment during the year of the second instalment for the australian 700mhz spectrum acquired at auction in april 2017 .
the first instalment of $ 597 .
3m was paid in fy18 and the third and final instalment of $ 352 .
4m is payable in january 2020 .
a further $ 86 .
1m of capex was also incurred in fy19 in relation to the australian mobile network rollout up until the project ceased .
this expenditure on spectrum and mobile assets in australia was partly impaired as part of the impairment review that was undertaken following the cessation of the project as described above .
capex for the mobile network build in singapore in fy19 was $ 80 .
1m taking the aggregate capex incurred on the project up to $ 147m -excluding spectrum .

Question: Why was there a change in tax payments from FY18 to FY19?
Answer: Because FY18 included tax paid on the capital gain realised on the sale of investments in FY17.
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
147,815
153,560
(3.7)
(3.8)
73
American broadband services
148,215
136,506
8.6
7.6
1,370
Inter-segment eliminations and other
6,803
7,911
(14.0)
(14.0)
(2)
302,833
297,977
1.6
1.1
1,441
operating expenses .
-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 .
fiscal 2019 fourth-quarter operating expenses increased by 1 .
6 % -1 .
1 % in constant currency mainly from : • additional costs in the american broadband services segment mainly due to higher programming costs additional headcount to support growth higher marketing initiatives to drive primary service units growth and the fiberlight acquisition ; .

Question: What was the exchange rate for the three-month period ended August 31, 2019?
Answer: 1.3222 USD/CDN
Year ended December 31,
Year ended December 31,
Variance
2019
2018
$
%
Software Solutions
$123.9
$112.9
$11.0
10%
Data and Analytics
15.9
14.1
1.8
13%
Corporate and Other(1)
96.4
90.0
6.4
7%
Total
$236.2
$217.0
19.2
9%
depreciation and amortization .
the following table sets forth depreciation and amortization by segment for the periods presented -in millions : .
-1 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
the increase in depreciation and amortization is primarily driven by implementation of new clients accelerated amortization of deferred contract costs and hardware and software placed in service .

Question: What was the dollar variance for Data and Analytics?
Answer: 1.8
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Weighted-average shares used in computing basic net income per share
74,994
73,482
72,292
Add potentially dilutive securities
2,292
1,700
1,947
Weighted-average shares used in computing basic and diluted net income per share
77,286
75,182
74,239
net income per share .
basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period .
diluted net income per share is computed giving effect to all potentially dilutive common stock and common stock equivalents including stock options rsus and common stock subject to repurchase .
the following table reconciles the shares used in calculating basic net income per share and diluted net income per share -in thousands : .

Question: What is the change in Weighted-average shares used in computing basic and diluted net income per share from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 2104