FangyuLei/tatqa huggingface dataset:
2019
2018
Deferred tax assets:
Accrued defined benefit pension and postretirement benefits
$46,918
$34,776
Deferred income
13,803
1,535
Impairment
9,981
11,388
Accrued insurance
7,133
8,994
Share-based compensation
5,415
4,936
Tax loss and tax credit carryforwards
5,327
7,458
Lease commitments related to closed or refranchised locations
3,786
4,696
Deferred interest deduction
3,188
—
Other reserves and allowances
2,965
851
Accrued incentive compensation
2,617
2,055
Accrued compensation expense
1,092
2,034
Interest rate swaps
—
181
Other, net
868
2,206
Total gross deferred tax assets
103,093
81,110
Valuation allowance
(2,485)
(3,554)
Total net deferred tax assets
100,608
77,556
Deferred tax liabilities:
Intangible assets
(10,520)
(10,492)
Leasing transactions
(3,822)
(2,790)
Property and equipment, principally due to differences in depreciation
(128)
(1,855)
Other
(574)
(279)
Total gross deferred tax liabilities
(15,044)
(15,416)
Net deferred tax assets
$85,564
$62,140
the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below -in thousands : .
the tax act was enacted into law on december 22 2017 .
the tax act included a reduction in the u .
s .
federal statutory corporate income tax rate -the “ tax rate ” from 35 % to 21 % and introduced new limitations on certain business deductions .
as a result for the fiscal year ended september 30 2018 we recognized a year-to-date non-cash $ 32 .
5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced tax rate .
deferred tax assets as of september 29 2019 include state net operating loss carry-forwards of approximately $ 27 .
4 million expiring at various times between 2020 and 2038 .
at september 29 2019 we recorded a valuation allowance of $ 2 .
5 million related to losses and state tax credits which decreased from the $ 3 .
6 million at september 30 2018 primarily due to the release of the valuation allowance on prior year net operating losses .
we believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies .
the major jurisdictions in which the company files income tax returns include the united states and states in which we operate that impose an income tax .
the federal statutes of limitations have not expired for fiscal years 2016 and forward .
the statutes of limitations for california and texas which constitute the company ’ s major state tax jurisdictions have not expired for fiscal years 2015 and forward .

Question: What is the difference in net deferred tax assets between 2018 and 2019?
Answer: 23424
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
Fair Value
Carrying Value
Fair Value
Carrying Value
2022 Notes
$215,801
$79,224
$ 189,802
$94,097
as of december 31 2019 and 2018 the fair value of the 2022 notes which was determined based on inputs that are observable in the market or that could be derived from or corroborated with observable market data quoted price of the 2022 notes in an over-the-counter market -level 2 and carrying value of debt instruments -carrying value excludes the equity component of the company ’ s convertible notes classified in equity were as follows -in thousands : .
in connection with the issuance of the 2022 notes the company entered into capped call transactions with certain counterparties affiliated with the initial purchasers and others .
the capped call transactions are expected to reduce potential dilution of earnings per share upon conversion of the 2022 notes .
under the capped call transactions the company purchased capped call options that in the aggregate relate to the total number of shares of the company ’ s common stock underlying the 2022 notes with an initial strike price of approximately $ 33 .
71 per share which corresponds to the initial conversion price of the 2022 notes and is subject to anti-dilution adjustments substantially similar to those applicable to the conversion rate of the 2022 notes and have a cap price of approximately $ 47 .
20 .
the cost of the purchased capped calls of $ 12 .
9 million was recorded to shareholders ’ equity and will not be re-measured .
based on the closing price of the company ’ s common stock of $ 78 .
08 on december 31 2019 the if-converted value of the 2022 notes was more than their respective principal amounts .

Question: What was the cost of the purchased capped calls?
Answer: The cost of the purchased capped calls of $12.9 million was recorded to shareholders’ equity and will not be re-measured.
CONSOLIDATED
2018
2019 $'000
2018 $’000
Income tax (net of refund)
(2,327)
172
Payroll tax
2,657
3,035
Fringe benefits tax
205
247
Total taxes paid
535
3,454
australian taxes paid summary .
tax payments made by iselect for the 2019 and 2018 financial years are summarised below .

Question: What is the percentage change in the payroll tax from 2018 to 2019?
Answer: -12.45
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 change in the amount of current government grants?
Answer: 0.4
Years ended
Years ended
December 31, 2019
December 31, 2018
Basic and diluted weighted average number of shares outstanding
113,026,424
105,671,839
The following items have been excluded from the diluted weighted average number of shares outstanding because they are anti-dilutive:
Stock options
3,812,242
5,476,790
Restricted share units
1,939,918
2,473,665
Deferred share units
673
347
5,752,833
7,950,802
net loss per share .
the company applies the two-class method to calculate its basic and diluted net loss per share as both classes of its voting shares are participating securities with equal participation rights and are entitled to receive dividends on a share for share basis .
the following table summarizes the reconciliation of the basic weighted average number of shares outstanding and the diluted weighted average number of shares outstanding : .
in the years ended december 31 2019 and 2018 the company was in a loss position and therefore diluted loss per share is equal to basic loss per share .

Question: What is the average anti-dilutive stock options for 2018 and 2019?
Answer: 4644516
For the Year Ended December 31,
2019
2018
$ Change
As reported (ASC 606)
Impacts from Adoption
Without Adoption (ASC 605)
As Reported (ASC 605)
As Reported
Without Adoption
(dollars in thousands)
Other (income) expense, net
Interest income
$(6,037)
$ -
$(6,037)
$(1,553)
$(4,484)
$(4,484)
Interest expense
289
-
289
2,608
(2,319)
(2,319)
Other (income) expense, net
(865)
-
(865)
(583)
(282)
(282)
Total other (income) expense, net
$(6,613)
$ -
$(6,613)
$472
$(7,085)
$(7,085)
total other -income expense net .
total other income for the year ended december 31 2019 was $ 6 .
6 million compared to $ 0 .
5 million of other expense for the year ended december 31 2018 .
interest income increased due to interest earned on investing our public offering cash proceeds .
interest expense decreased due to having no outstanding borrowings during the year ended december 31 2019 .
we discuss borrowings under “ liquidity and capital resources ” below .
other -income expense net was $ 0 .
9 million other income in the year ended december 31 2019 compared to $ 0 .
6 million of other income in the year ended december 31 2018 primarily due to our earnout liabilities .
we estimate the fair value of earnout liabilities related to business combinations quarterly .
during the year ended december 31 2019 the adjustments to fair value decreased the carrying value of the earnout liability for our acquisition of indix resulting in other income of $ 1 .
7 million partially offset by an increase in the carrying value of the earnout liabilities for our acquisitions of compli and portway which resulted in other expense of $ 0 .
6 million .
the fair value of the indix acquisition earnout liability decreased at december 31 2019 from the fair value at acquisition in february 2019 due primarily to the last three earnout milestones which are nonfinancial being more difficult to complete within the required timeframe than initially assessed .
during the year ended december 31 2018 the adjustments to fair value decreased the carrying value of the earnout liabilities for prior acquisitions resulting in other income of $ 0 .
4 million .

Question: What caused the increase in interest income and decrease in interest expense for the year ended 31 December 2019 respectively?
Answer: interest earned on investing our public offering cash proceeds having no outstanding borrowings during the year
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Total
2020
2021-2022
2023-2024
2025-beyond
Long-term debt, including interest
$111,586
$2,807
$5,876
$102,903
$—
Operating lease payments
37,610
4,467
8,764
7,813
16,566
Retirement obligations
6,447
757
1,429
1,328
2,933
Total
$155,643
$8,031
$16,069
$112,044
$19,499
contractual obligations .
our contractual obligations as of december 31 2019 were : .
we have no off-balance sheet arrangements that have a material current effect or are reasonably likely to have a material future effect on our financial condition or changes in our financial condition .
management believes that existing capital resources and funds generated from operations are sufficient to finance anticipated capital requirements .

Question: What were the Operating lease payments for payments due in 2020?
Answer: 4,467
Col. A Description
Col B. Balance at Beginning of Period
Col. C Additions(A)
Col. D Deductions(B)
Col. E Balance at End of Period
At December 31, 2019
Allowances for sales returns and price protection and other allowances
$186
$11
$(79)
$118
Valuation allowance for deferred tax assets
$61
$127
$(7)
$181
At December 31, 2018
Allowances for sales returns and price protection and other allowances
$274
$24
$(112)
$186
Valuation allowance for deferred tax assets
$—
$61
$—
$61
At December 31, 2017
Allowances for sales returns and price protection and other allowances
$257
$83
$(66)
$274
valuation and qualifying accounts .
-amounts in millions .
-a includes increases and reversals of allowances for sales returns price protection and valuation allowance for deferred tax assets due to normal reserving terms .
-b includes actual write-offs and utilization of allowances for sales returns price protection and releases of income tax valuation allowances and foreign currency translation and other adjustments .

Question: What was the Allowances for sales returns and price protection and other allowances at the beginning of the period in 2018?
Answer: $274
As at December 31
As at December 31
As at December 31
(In millions of dollars)
Note
2019
2018
Customer accounts receivable
1,579
1,529
Other accounts receivable
785
762
Allowance for doubtful accounts
15
(60)
(55)
Total accounts receivable
2,304
2,236
accounting policy .
accounts receivable represent amounts owing to us that are currently due and collectible .
we initially recognize accounts receivable on the date they originate .
we measure accounts receivable initially at fair value and subsequently at amortized cost with changes recognized in net income .
we measure an impairment loss for accounts receivable as the excess of the carrying amount over the present value of future cash flows we expect to derive from it if any .
the excess is allocated to an allowance for doubtful accounts and recognized as a loss in net income .
explanatory information .
we have retrospectively reclassified $ 23 million as at december 31 2018 and january 1 2019 related to our wireless financing programs from “ accounts receivable ” to “ other current assets ” as the collection time frame of the amounts differs from accounts receivable .

Question: What does Accounts receivable represent?
Answer: Accounts receivable represent amounts owing to us that are currently due and collectible. We initially recognize accounts receivable on the date they originate.
2019
2018
Cash flows from operating activities
7,958
7,384
Capital expenditures
(3,988)
(3,971)
Cash dividends paid on preferred shares
(147)
(149)
Cash dividends paid by subsidiaries to NCI
(65)
(16)
Acquisition and other costs paid
60
79
Voluntary DB pension plan contribution
–
240
Free cash flow
3,818
3,567
free cash flow and dividend payout ratio .
the terms free cash flow and dividend payout ratio do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define free cash flow as cash flows from operating activities excluding acquisition and other costs paid -which include significant litigation costs and voluntary pension funding less capital expenditures preferred share dividends and dividends paid by subsidiaries to nci .
we exclude acquisition and other costs paid and voluntary pension funding because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
we consider free cash flow to be an important indicator of the financial strength and performance of our businesses because it shows how much cash is available to pay dividends on common shares repay debt and reinvest in our company .
we believe that certain investors and analysts use free cash flow to value a business and its underlying assets and to evaluate the financial strength and performance of our businesses .
the most comparable ifrs financial measure is cash flows from operating activities .
we define dividend payout ratio as dividends paid on common shares divided by free cash flow .
we consider dividend payout ratio to be an important indicator of the financial strength and performance of our businesses because it shows the sustainability of the company ’ s dividend payments .
the following table is a reconciliation of cash flows from operating activities to free cash flow on a consolidated basis .

Question: What is the percentage change in free cash flow in 2019?
Answer: 7.04
Quoted Prices in Active Markets for Identical Instruments (Level 1)
Significant Other Observable Inputs (Level 2)
Total Balance
Assets
Cash and cash equivalents:
Money market mutual funds
$121.0
$—
$121.0
Deposit accounts
—
641.6
641.6
Commercial Paper
—
118.7
118.7
Government agency bonds
—
20.0
20.0
Short-term investments:
Marketable equity securities
2.8
—
2.8
Corporate bonds and debt
—
542.9
542.9
Time deposits
—
11.5
11.5
Government agency bonds
—
723.2
723.2
Municipal bonds - taxable
—
14.9
14.9
Total assets measured at fair value
$123.8
$2,072.8
$2,196.6
assets measured at fair value on a recurring basis .
assets measured at fair value on a recurring basis at march 31 2018 are as follows -amounts in millions : .
there were no transfers between level 1 or level 2 during fiscal 2019 or fiscal 2018 .
there were no assets measured on a recurring basis during fiscal 2019 or fiscal 2018 using significant unobservable inputs -level 3 .

Question: How many Short-term investments had a total balance that exceeded $500 million?
Answer: 2
Fiscal 2019
Fiscal 2018
(In millions, except for per share amounts)
(‘‘FY19’’)
(‘‘FY18’’)
Net revenues
$4,731
$4,834
Operating income
380
49
Net income
31
1,138
Net income per share — diluted
0.05
1.70
Net cash provided by operating activities
1,495
950
fy19 financial results .
fy19 challenges .
while we saw improvements in some areas of our business our overall performance and stock price was negatively impacted by several significant factors : • revenue and business momentum in our former enterprise security segment declined in fy19 .
• the company was subject to an internal investigation which was commenced and completed by the audit committee of the board -the ‘ ‘ audit committee ’ ’ in connection with concerns raised by a former employee .
• we announced a restructuring plan pursuant to which we targeted reductions of our global workforce of up to approximately 8 % .
• our executive leadership team was in transition with announced executive officer departures in november 2018 and january 2019 .

Question: How many diluted shares were there in FY19 ?
Answer: 620000000
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
2016
2015
(In thousands)
(In thousands)
(In thousands)
(In thousands)
(In thousands)
Cash and cash equivalents
$19,505
$18,017
$22,553
$26,838
$35,128
Working capital
$1,116
$6,356
$7,646
$14,643
$16,046
Total assets
$54,538
$43,424
$45,672
$53,530
$68,579
Stockholders' equity
$10,863
$14,059
$13,078
$18,064
$21,387
item 6 .
selected consolidated financial data .
the following table presents selected consolidated financial data as of and for the five-year period ended december 31 2019 .
our past results of operations are not necessarily indicative of our future results of operations .
the following selected consolidated financial data is qualified in its entirety by and should be read in conjunction with “ management ' s discussion and analysis of financial condition and results of operations ” and the consolidated financial statements and the notes thereto included elsewhere herein .
consolidated balance sheet data : .

Question: What is the average value of working capital from 2015 to 2019?
Answer: 9161.4
2019
2018
2017
Salary
$896,297
$927,820
$903,186
Bonus(1)
$1,280,173
$3,214,578
$1,044,514
Charges and Non-cash Benefits(2)
$5,618,382
$6,971,946
$1,828,814
Total(3)
$7,794,852
$11,114,344
$3,776,514
-1 the bonus paid in 2019 2018 and 2017 was approved by the compensation committee and supervisory board with respect to the 2018 2017 and 2016 financial year respectively based on the evaluation and assessment of the actual fulfillment of a number of pre-defined objectives for such year .
-2 including stock awards employer social contributions company car allowance pension contributions complementary pension contributions miscellaneous allowances as well as one-off contractually obligated deferred compensation paid to mr .
bozotti in 2019 .
in accordance with the resolutions adopted at our agm held on may 30 2012 the bonus of our former president and chief executive officer mr .
bozotti in 2018 and 2017 included a portion of a bonus payable in stock awards and corresponding to 86782 and 59435 vested shares respectively based on fulfillment of a number of pre-defined objectives .
in addition our sole member of our managing board president and chief executive officer mr .
chery was granted in accordance with the compensation policy adopted by our general meeting of shareholders and subsequent shareholder authorizations up to 100000 unvested stock awards .
the vesting of such stock awards is conditional upon the sole member of our managing board president and chief executive officer ’ s continued service with us .
-3 in 2019 the total compensation of the sole member of our managing board president and chief executive officer was 46 % fixed to 54 % variable compared to 12 % fixed to 88 % variable in 2018 and 44 % fixed to 56 % variable in 2017 .

Question: What was the total compensation of the sole member of our Managing Board, President and Chief Executive Officer in 2019?
Answer: 46% fixed to 54% variable
As reported December 31, 2018
Effect of ASC 606 adoption
Amounts without adoption of ASC 606 December 31, 2018
Trade receivables, net
$172.3
$6.9
$179.2
Prepaid expenses and other current assets
67.3
(14.4)
52.9
Receivables from related parties
6.2
4.8
11.0
Computer software, net
405.6
(3.7)
401.9
Deferred contract costs, net
161.3
(17.2)
144.1
Other non-current assets
125.6
(7.0)
118.6
Total assets
3,653.4
(30.6)
3,622.8
Deferred revenues (current)
52.9
4.1
57.0
Deferred revenues (non-current)
106.8
(4.3)
102.5
Deferred income taxes
220.9
(8.1)
212.8
Total liabilities
1,866.9
(8.3)
1,858.6
Retained earnings
381.1
(22.3)
358.8
Total equity
1,786.5
(22.3)
1,764.2
Total liabilities and equity
3,653.4
(30.6)
3,622.8
effect of asc 606 as of december 31 2018 and for the year ended december 31 2018 .
the following table summarizes the effect of adopting asc 606 on our consolidated balance sheet -in millions : .

Question: What were the Receivables from related parties as reported in 2018?
Answer: 6.2
2019
2018
(in thousands)
(in thousands)
Assets and Obligations
Change in benefit obligation:
Projected benefit obligation:
Beginning of year
$9,256
$6,177
Service cost
41
39
Interest cost
347
196
Actuarial loss
717
25
Benefits paid
(1,358)
(889)
Special termination benefits
—
3,708
End of year
9,003
9,256
Change in plan assets:
Fair value of plan assets:
Beginning of year
—
—
Company contributions
1,358
889
Benefits paid
(1,358)
(889)
End of year
—
—
Funded status
$(9,003)
$(9,256)
postretirement benefit plans .
in addition to receiving pension benefits u .
s .
teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in teradyne ’ s welfare plan which includes medical and dental benefits up to age 65 .
death benefits provide a fixed sum to retirees ’ survivors and are available to all retirees .
substantially all of teradyne ’ s current u .
s .
employees could become eligible for these benefits and the existing benefit obligation relates primarily to those employees .
the december 31 balances of the postretirement assets and obligations are shown below : .

Question: In which years is the December 31 balances of the postretirement assets and obligations are shown in the table?
Answer: 2019 2018