FangyuLei/tatqa huggingface dataset:
Audited
Unaudited
31 December
30 September
2019
2019
(RMB in millions)
(RMB in millions)
Cash and cash equivalents
132,991
145,607
Term deposits and others
72,270
54,499
205,261
200,106
Borrowings
(126,952)
(112,148)
Notes payable
(93,861)
(95,131)
Net debt
(15,552)
(7,173)
Fair value of our stakes in listed investee companies (excluding subsidiaries)
419,818
352,656
as at 31 december 2019 the group had net debt of rmb15552 million compared to net debt of rmb7173 million as at 30 september 2019 .
the sequential increase in indebtedness mainly reflected payments for m & a initiatives and media contents as well as the consolidation of indebtedness at halti partly offset by strong free cash flow generation .
as at 31 december 2019 the group had net debt of rmb15552 million compared to net debt of rmb7173 million as at 30 september 2019 .
the sequential increase in indebtedness mainly reflected payments for m & a initiatives and media contents as well as the consolidation of indebtedness at halti partly offset by strong free cash flow generation .
for the fourth quarter of 2019 the group had free cash flow of rmb37896 million .
this was a result of net cash flow generated from operating activities of rmb50604 million offset by payments for capital expenditure of rmb12708 million .

Question: What is the change in borrowings between 31 December 2019 and 30 September 2019?
Answer: 14804
2019
2018
£000
£000
Fees payable to the Company’s auditor and its associates for:
The audit of the Company’s annual financial statements
559
382
The audit of the Company’s subsidiaries
533
441
Fees related to the audit of the Company and its subsidiaries
1,092
823
Audit-related assurance services1
64
51
Total fees for audit and audit-related services
1,156
874
Other non-audit assurance services2
534
230
Total fees
1,690
1,104
8 auditor ’ s remuneration .
1 relates to the interim report review of the group and interim reviews of certain subsidiary undertakings .
2 2019 other non-audit assurance services relate primarily to reporting accountants ’ work associated with the potential equity raise not completed .
the reporting accountants ’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
2018 other non-audit assurance services included £ 40000 related to reporting accountants ’ work associated with a year end significant change report and £ 190000 related to reporting accountants ’ work in connection with the group ’ s q3 profit estimate which was required at the time due to takeover code rules .
the work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
pwc was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
as for all 2019 and 2018 non-audit work consideration was given as to whether deloitte ’ s -2019 and pwc ’ s -2018 independence could be affected by undertaking this work .
it was concluded by the audit committee that this would not be the case .
fees payable by the group ’ s joint ventures in respect of 2019 were £ 156000 -group ’ s share all of which relates to audit and audit-related services -2018 : £ 121000 all of which related to audit and audit-related services .

Question: What is the percentage change in the audit-related assurance services from 2018 to 2019?
Answer: 25.49
June 30,
2019
March 31,
2019
December 31,
2018
September 30,
2018
Net revenues 
$252,359
$250,864
$252,680
$239,886
Gross profit 
$138,946
$138,919
$141,299
$132,071
Net (loss) income (1) 
$(17,055)
$(6,932)
$7,199
$(9,065)
Net (loss) income per share – basic 
$(0.14)
$(0.06)
$0.06
$(0.08)
Net (loss) income per share – diluted 
$(0.14)
$(0.06)
$0.06
$(0.08)
quarterly financial data -unaudited .
quarterly results for the years ended june 30 2019 and 2018 are as follow -in thousands except per share amounts .

Question: What was the change in the net revenues between March 31 and June 30, 2019?
Answer: 1495
Name
No. of Securities Underlying Unexercised Options (#) Exercisable No. of Securities Underlying Unexercised
No. of Securities Underlying Unexercised Options (#) Unexercisable No. of Securities Underlying Unexercised
Option Exercise Price
Option Expiration Date
Garo H. Armen (1)
500,000
-
$1.25
April 16, 2026
Garo H. Armen (2)
184,028
65,972
$1.75
October 16, 2027
Alexander K. Arrow (3)
100,000
-
$1.25
February 12, 2026
Alexander K. Arrow (3)
140,000
-
$1.25
April 15, 2026
Alexander K. Arrow (4)
55,208
19,792
$1.75
October 16, 2027
Alexander K. Arrow (5)
41,667
-
$1.00
February 1, 2029
outstanding equity awards at fiscal year end .
the following table summarizes the equity awards made to our named executive officers that were outstanding at december 31 2019 .

Question: How many of Garo H. Armen's options would expire on April 15, 2026? 
Answer: 500,000
December 31,
December 31,
2019
2018
Term loans
$756,060
$284,959
Revolving credit facility
239,000
—
5.750% Senior Notes, due August 2026
400,000
400,000
Debt issuance costs
(21,905 )
(13,203 )
Total debt
1,373,155
671,756
Less current portion of term credit facility
38,950
23,747
Less current portion of debt issuance costs
(4,802 )
(2,980 )
Total long-term debt
$1,339,007
$650,989
the credit agreement and 2026 notes contain certain customary affirmative covenants and negative covenants that limit or restrict subject to certain exceptions the incurrence of liens indebtedness of subsidiaries mergers advances investments acquisitions transactions with affiliates change in nature of business and the sale of the assets .
in addition the credit agreement and 2026 notes contain certain customary mandatory prepayment provisions .
the company is also required to maintain a consolidated leverage ratio at or below a specified amount and an interest coverage ratio at or above a specified amount .
as specified in the credit agreement and 2026 notes agreement if certain events occur and continue the company may be required to repay all amounts outstanding under the credit facility and 2026 notes .
as of december 31 2019 and at all times during the period the company was in compliance with its financial debt covenants .
total debt is comprised of the following -in thousands : .

Question: What was the change in term loans between 2018 and 2019?
Answer: 471101
Year ended December 31
Year ended December 31
Year ended December 31
2019
2018
2017
Expected life (in years)
0.5
0.5
0.5
Volatility
36% - 37%
33% - 40%
29% - 37%
Risk-free interest rate
1.58 - 2.43%
1.76% - 2.50%
0.76% - 1.16%
Dividend yield
- %
- %
- %
the fair value of the option component of the espp shares was estimated at the grant date using the black-scholes option pricing model with the following weighted average assumptions : .
the company issued 266 shares 231 shares and 183 shares under the espp in the years ended december 31 2019 2018 and 2017 respectively at a weighted average exercise price per share of $ 86 .
51 $ 77 .
02 and $ 73 .
02 respectively .
as of december 31 2019 the company expects to recognize $ 3531 of the total unamortized compensation cost related to employee purchases under the espp over a weighted average period of 0 .
37 years .

Question: What is the percentage change in the total unamortized compensation cost related to employee purchases under the ESPP the company expects to recognise between 2018 and 2019?
Answer: 12.32
As of
December 31, 2019
December 31, 2018
Inventories:
Raw materials
$138.4
$137.3
Work in process
772.9
760.7
Finished goods
321.1
327.2
$1,232.4
$1,225.2
Property, plant and equipment, net:
Land
$125.2
$125.5
Buildings
860.6
820.4
Machinery and equipment
4,275.2
3,980.2
Property, plant and equipment, gross
5,261.0
4,926.1
Less: Accumulated depreciation
(2,669.4)
(2,376.5)
$2,591.6
$2,549.6
Accrued expenses:
Accrued payroll and related benefits
$153.4
$240.8
Sales related reserves
247.3
294.8
Income taxes payable
22.5
38.2
Other
115.6
85.3
$538.8
$659.1
note 8 : balance sheet information .
certain significant amounts included in the company ' s consolidated balance sheets consist of the following -in millions : .
assets classified as held-for-sale consisting primarily of properties are required to be recorded at the lower of carrying value or fair value less any costs to sell .
the carrying value of these assets as of december 31 2019 was $ 1 .
4 million and is reported as other current assets on the company ’ s consolidated balance sheet .
depreciation expense for property plant and equipment including amortization of finance leases totaled $ 409 .
7 million $ 359 .
3 million and $ 325 .
2 million for 2019 2018 and 2017 respectively .
included within sales related reserves are ship and credit reserves for distributors amounting to $ 178 .
7 million and $ 230 .
8 million as of december 31 2019 and 2018 respectively .

Question: What is the change in Inventories: Work in process from December 31, 2018 to 2019?
Answer: 12.2
December 31,
December 31,
2019
2018
Prepaid maintenance
$6,218
$5,888
Prepaid insurance
5,321
4,500
Prepaid software
4,236
3,499
Prepaid rent
421
3,471
Prepaid other
4,672
6,396
$20,868
$23,754
note 10 .
prepaid expenses .
prepaid expenses consisted of the following -in thousands : .

Question: What was the percentage change in prepaid insurance in 2019 from 2018?
Answer: 18.24
Preliminary: December 31, 2018
Measurement Period Adjustments
Adjusted: December 31, 2019
Accounts and other receivable, net
$  7,167
$ -
$  7,167
Inventories
9,372
-
9,372
Property and equipment
1,353
-
1,353
Goodwill
48,032
(11,774)
36,258
Intangible assets
26,000
17,240
43,240
Deferred income tax assets
8,116
(1,785)
6,331
Other assets
5,126
878
6,004
Total assets acquired
105,166
4,559
109,725
Accounts payable
5,734
-
5,734
Deferred income tax liabilities
7,984
3,715
11,699
Other liabilities
6,764
844
7,608
Total liabilities assumed
20,482
4,559
25,041
Total fair value of net assets acquired
$  84,684
$  -
$  84,684
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
in 2019 advanced energy finalized the assessment of fair value for the assets acquired and liabilities assumed related to the lumasense acquisition .
the following table summarizes the fair values of the assets acquired and liabilities assumed from the lumasense acquisition including measurement period adjustments .
during 2019 we adjusted the estimated values of the assets acquired and liabilities assumed based upon the final valuation report .
these adjustments included additional liabilities changes to deferred taxes and changes in the allocation of excess purchase price between goodwill and intangibles .

Question: What was the percentage change in the fair value of intangible assets between 2018 and 2019?
Answer: 66.31
Purchased Intangible Assets
Capitalized Software
2020
$ 2,582
$ 3,522
2021
2,560
2,790
2022
2,560
1,420
2023
2,560
528
Thereafter
12,012
89
Total
$ 22,274
$ 8,349
the company recorded amortization expense of $ 4 .
8 million $ 1 .
5 million and $ 0 .
1 million for the years ended march 31 2019 2018 and 2017 respectively .
amortization relating to developed technology and capitalized software was recorded within cost of revenue and amortization of customer relationships and trade names was recorded within sales and marketing expenses .
future estimated amortization expense of intangible assets as of march 31 2019 is as follows : .

Question: How much did the Company recorded amortization expense for the year ended March 31, 2017?
Answer: $0.1 million
Year ended March 31, 
Year ended March 31, 
Year ended March 31, 
2019
2018
2017
Expected term (in years)
6.1
6.1
6.1
Risk-free interest rate
2.7%
2.2%
2.1%
Expected volatility
41.5%
39.8%
41.0%
Expected dividend yield  
—%
—%
—%
Estimated grant date fair value per ordinary share
$37.15
$26.52
$20.22
share options .
the company estimates the fair value of employee share options on the date of grant using the black-scholes option-pricing model which requires the use of highly subjective estimates and assumptions .
the company estimates the expected term of share options for service-based awards utilizing the “ simplified method ” as it does not have sufficient historical share option exercise information on which to base its estimate .
the simplified method is based on the average of the vesting tranches and the contractual life of each grant .
the risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option .
since there was no public market for the company ’ s ordinary shares prior to the ipo and as its shares have been publicly traded for a limited time the company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms .
the expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies .
the company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares .
the fair value of the company ’ s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date .
the fair value of each share option grant was estimated using the black-scholes option-pricing model that used the following weighted-average assumptions : .
the weighted-average per share fair value of share options granted to employees during the years ended march 31 2019 2018 and 2017 was $ 16 .
48 $ 11 .
12 and $ 8 .
65 per share respectively .

Question: What was the Expected term (in years) in 2019, 2018 and 2017 respectively?
Answer: 6.1 6.1 6.1
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Expected life (years)
2.8
2.9
2.9
Interest rate
2.5%
2.4%
1.5%
Volatility
29.3%
28.0%
26.5%
Expected dividend yield
—
—
—
total shareholder return awards .
during the years ended december 31 2019 2018 and 2017 pursuant to the 2016 incentive plan the company granted total shareholder return awards - “ tsrs ” .
tsrs are performance shares that are earned if at all based upon the company ’ s total shareholder return as compared to a group of peer companies over a three-year performance period .
the award payout can range from 0 % to 200 % .
to determine the grant date fair value of the tsrs a monte carlo simulation model is used .
the company recognizes compensation expense for the tsrs over a three-year performance period based on the grant date fair value .
the grant date fair value of the tsrs was estimated using the following weighted-average assumptions : .

Question: What was the change in Volatility between 2017 and 2018?
Answer: 1.5
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 total value of non-current assets in 2019?
Answer: 4,898
As of December 31,
As of December 31,
2019
2018
Balance at January 1
$3,649
$4,670
Increase related to current year tax positions
2,834
55
(Decrease) increase related to prior year tax positions
(10)
46
Decrease related to lapse in statute of limitation
(1,457)
(1,076)
Decrease related to settlements with taxing authorities
—
(46)
Balance at December 31
$5,016
$3,649
notes to consolidated financial statements -in thousands except for share and per share data .
following the enactment of the 2017 tax cut and jobs act and the associated one-time transition tax in general repatriation of foreign earnings to the us can be completed with no incremental us tax .
however there are limited other taxes that continue to apply such as foreign withholding and certain state taxes .
the company records a deferred tax liability for the estimated foreign earnings and state tax cost associated with the undistributed foreign earnings that are not permanently reinvested .
the tax act also includes provisions for global intangible low-taxed income - “ gilti ” wherein taxes on foreign income are imposed in excess of a deemed return on tangible assets of foreign corporations .
we elected to recognize the tax on gilti as an expense in the period the tax is incurred .
we recognize the financial statement benefit of a tax position when it is more-likely-than-not based on its technical merits that the position will be sustained upon examination .
a tax position that meets the more-likely-than-not threshold is then measured to determine the amount of benefit to be recognized in the financial statements .
as of december 31 2019 we have approximately $ 5016 of unrecognized tax benefits which if recognized would impact the effective tax rate .
we do not anticipate any significant changes in our unrecognized tax benefits within the next 12 months .
a reconciliation of the beginning and ending unrecognized tax benefits is provided below : .
our continuing practice is to recognize interest and / or penalties related to unrecognized tax benefits as income tax expense .
as of december 31 2019 and 2018 $ 707 and $ 2515 respectively of interest and penalties were accrued .
we are subject to taxation in the u .
s .
various states and in non-u .
s .
jurisdictions .
our u .
s .
income tax returns are primarily subject to examination from 2016 through 2018 ; however u .
s .
tax authorities also have the ability to review prior tax years to the extent loss carryforwards and tax credit carryforwards are utilized .
the open years for the non-u .
s .
tax returns range from 2008 through 2018 based on local statutes .

Question: What was the change in the balance at January 1 between 2018 and 2019?
Answer: -1021
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Current taxes
Current taxes
(761)
(775)
Uncertain tax positions
6
8
Change in estimate relating to prior periods
22
12
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences
(322)
(352)
Change in estimate relating to prior periods
(8)
8
Recognition and utilization of loss carryforwards
(106)
44
Effect of change in provincial corporate tax rate
27
–
Uncertain tax positions
9
60
Total income taxes
(1,133)
(995)
note 8 income taxes .
the following table shows the significant components of income taxes deducted from net earnings .

Question: How many components of current taxes are there?
Answer: 3
APAC
Sales Mix
2019
2018
%Change
Hardware
$34,965
$29,496
19%
Software
92,988
107,363
(13%)
Services
52,288
50,055
4%
$180,241
$186,914
(4%)
our net sales by offering category for apac for 2019 and 2018 were as follows -dollars in thousands : .
net sales in apac decreased 4 % -increased 2 % excluding the effects of fluctuating foreign currency rates or $ 6 .
7 million in 2019 compared to 2018 .
in apac increases in hardware and services net sales year over year were offset by a decrease in software net sales during 2019 compared to 2018 .
the changes were the result of the following : .
• continued expansion of hardware offerings in the apac market resulted in higher net sales in this category .
• continued trend toward higher sales of cloud solution offerings that are recorded on a net sales recognition basis in the services net sales category resulted in declines in the software net sales category .
• higher volume of net sales of cloud solution offerings and software referral fees that are recorded on a net sales recognition basis positively impacted services net sales .
additionally there were contributions from insight delivered services from increased net sales of our digital innovation solutions offering .

Question: What is the change in Sales Mix of Software between 2018 and 2019?
Answer: -14375
Taxation
2019 €m
2018 €m
Income tax (expense)/credit:
(1,496)
879
Tax on adjustments to derive adjusted profit before tax
(206)
(188)
Deferred tax following revaluation of investments in Luxembourg
(488)
(330)
Luxembourg deferred tax asset recognised
–
(1,603)
Deferred tax on use of Luxembourg losses in the year
320
304
Tax on the Safaricom transaction
–
110
Derecognition of a deferred tax asset in Spain
1,166
–
Adjusted income tax expense for calculating adjusted tax rate1
(704)
(828)
Loss)/profit before tax
(2,613)
3,878
Adjustments to derive adjusted profit before tax (see earnings per share)
5,149
530
Adjusted profit before tax1
2,536
4,408
Share of adjusted results in associates and joint ventures
348
(389)
Adjusted profit before tax for calculating adjusted effective tax rate
2,884
4,019
Adjusted effective tax rate1
24.4%
20.6%
note : 1 see “ alternative performance measures ” on page 231 for further details and reconciliations to the respective closest equivalent gaap measure .
the group ’ s adjusted effective tax rate for its controlled businesses for the year ended 31 march 2019 was 24 .
4 % compared to 20 .
6 % for the last financial year .
the higher rate in the current year is primarily due to a change in the mix of the group ’ s profit driven by the financing for the liberty global transaction .
the tax rate in the prior year also reflected the consequences of closing tax audits in germany and romania .
we expect the group ’ s adjusted effective tax rate to remain in the low-mid twenties range for the medium term .
the group ’ s adjusted effective tax rate for both years does not include the following items : the derecognition of a deferred tax asset in spain of € 1166 million -2018 : € nil ; deferred tax on the use of luxembourg losses of € 320 million -2018 : € 304 million ; an increase in the deferred tax asset of € 488 million -2018 : € 330 million arising from a revaluation of investments based upon the local gaap financial statements and tax returns .
the group ’ s adjusted effective tax rate for the year ended 31 march 2018 does not include the recognition of a deferred tax asset of € 1603 million due to higher interest rates ; and a tax charge in respect of capital gains on the transfer of share in vodafone kenya limited to the vodacom group of € 110 million .

Question: What is the average deferred tax on use of luxembourg losses?
Answer: 312