FangyuLei/tatqa huggingface dataset:
2019
2018
4.05% Senior Notes, due June 15, 2025
$100,000
$100,000
4.22% Senior Notes, due June 15, 2028 
50,000
50,000
Borrowings under the credit facility
95,000
—
Capital lease and other financing obligations
44,492
39,857
Unamortized deferred financing fees
(1,512)
(1,240)
Total obligations
287,980
188,617
Less: current portion 
(100,702)
(5,532)
Long-term debt and capital lease obligations, net of current portion
187,278
183,085
4 .
debt capital lease obligations and other financing .
debt and capital lease obligations as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
on june 15 2018 the company entered into a note purchase agreement -the “ 2018 npa ” pursuant to which it issued an aggregate of $ 150 .
0 million in principal amount of unsecured senior notes consisting of $ 100 .
0 million in principal amount of 4 .
05 % series a senior notes due on june 15 2025 and $ 50 .
0 million in principal amount of 4 .
22 % series b senior notes due on june 15 2028 -collectively the “ 2018 notes ” in a private placement .
the 2018 npa includes customary operational and financial covenants with which the company is required to comply including among others maintenance of certain financial ratios such as a total leverage ratio and a minimum interest coverage ratio .
the 2018 notes may be prepaid in whole or in part at any time subject to payment of a makewhole amount ; interest on the 2018 notes is payable semiannually .
at september 28 2019 the company was in compliance with the covenants under the 2018 npa .
in connection with the issuance of the 2018 notes on june 15 2018 the company repaid on maturity $ 175 .
0 million in principal amount of its previous 5 .
20 % senior notes .
on may 15 2019 the company refinanced its then-existing senior unsecured revolving credit facility -the " prior credit facility " by entering into a new5 -year senior unsecured revolving credit facility -collectively with the prior credit facility referred to as the " credit facility " which expanded the maximum commitment from $ 300 .
0 million to $ 350 .
0 million and extended the maturity from july 5 2021 to may 15 2024 .
the maximum commitment under the credit facility may be further increased to $ 600 .
0 million generally by mutual agreement of the company and the lenders subject to certain customary conditions .
during fiscal 2019 the highest daily borrowing was $ 250 .
0 million ; the average daily borrowings were $ 140 .
7 million .
the company borrowed $ 1084 .
5 million and repaid $ 989 .
5 million of revolving borrowings under the credit facility during fiscal 2019 .
the company was in compliance with all financial covenants relating to the credit agreement which are generally consistent with those in the 2018 npa discussed above .
the company is required to pay a commitment fee on the daily unused revolver credit commitment based on the company ' s leverage ratio ; the fee was 0 .
125 % as of september 28 2019 .

Question: What was the percentage change in Total obligations between 2018 and 2019?
Answer: 52.68
December 31,
December 31,
December 31,
2019
2019
2018
Prepaid expenses
$1,948
$1,179
Securities litigation insurance receivable
16,627
306
Other current assets
1,556
2,865
Prepaid expenses and other current assets
$20,131
$4,350
note 7 .
prepaid expenses and other current assets and accrued and other current liabilities .
prepaid expenses and other current assets as of december 31 2019 and 2018 consisted of the following : .

Question: What is the total prepaid expenses made in 2018 and 2019?
Answer: 3127
($ in millions except per share amounts)
($ in millions except per share amounts)
($ in millions except per share amounts)
($ in millions except per share amounts)
For the year ended December 31:*
2019
2018
Yr.-to-Yr. Percent Change
Net income as reported
$ 9,431
8,728
8.1%
Income/(loss) from discontinued operations, net of tax
(4)
5
NM
Income from continuing operations
$ 9,435
8,723
8.2%
Non-operating adjustments (net of tax)
Acquisition-related charges
1,343
649
107.0
Non-operating retirement-related costs/(income)
512
1,248
(58.9)
U.S. tax reform charge
146
2,037
(92.8)
Operating (non-GAAP) earnings
$11,436
$12,657
(9.6)%
Diluted operating (non-GAAP) earnings per share
$ 12.81
$ 13.81
(7.2)%
the following table provides the company ’ s operating -non-gaap earnings for 2019 and 2018 .
see page 46 for additional information .
* 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
* * includes charges of $ 2 .
0 billion in 2018 associated with u .
s .
tax reform .

Question: In 2019, results were impacted by which activity?
Answer: 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
(Dollars in Millions)
April 27, 2019
April 28, 2018
Finished Products
$40.2
$15.4
Work in Process
9.4
14.6
Materials
67.1
54.1
Total Inventories
$116.7
$84.1
inventories .
inventories are stated at the lower-of-cost or net realizable value .
cost is determined using the first-in first-out method .
finished products and work-in-process inventories include direct material costs and direct and indirect manufacturing costs .
the company records reserves for inventory that may be obsolete or in excess of current and future market demand .
a summary of inventories is shown below : .

Question: In which year was materials value less than 60 million?
Answer: 2018
(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed
2 .
4 key performance indicators and performance highlights .
the following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation .
the key performance indicators are not measurements in accordance with ifrs and should not be considered an alternative to other measures of performance in accordance with ifrs .
the corporation ' s method of calculating key performance indicators may differ from other companies and accordingly these key performance indicators may not be comparable to similar measures presented by other companies .
the corporation measures its performance with regard to these objectives by monitoring revenue adjusted ebitda-1 free cash flow-1 and capital intensity-1 on a constant currency basis-1 .
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-2 following the announcement of the agreement on february 27 2019 to sell cogeco peer 1 fiscal 2019 financial guidelines were revised .
-3 actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1 .
2773 usd / cdn .
for further details on the corporation ' s operating results please refer to the " operating and financial results " the " segmented operating and financial results " and the " cash flow analysis " sections .

Question: How does the corporation measure its performance?
Answer: The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
Years ended
Years ended
December 31, 2019
December 31, 2018
$
$
Current portion
56,691
39,180
Long term portion
5,969
1,881
62,660
41,061
deferred revenue .
the opening balances of current and long-term deferred revenue were $ 30694 and $ 1352 respectively as of january 1 2018 .
expressed in us $ 000 ' s except share and per share amounts .

Question: What is the current portion of deferred revenue in 2019?
Answer: 56,691
December 31,
December 31,
December 31,
2019
2019
2018
Computer hardware and software
$3,427
$3,353
Office equipment and office furniture
8,148
7,814
Capitalized internal-use software and website development
4,390
4,383
Leasehold improvements
6,247
6,140
22,212
21,690
Less accumulated depreciation and amortization
(19,230)
(17,900)
Total
$2,982
$3,790
property and equipment consist of the following -in thousands : .
depreciation expense was $ 1 .
2 million and $ 1 .
6 million for the years ended december 31 2019 and 2018 respectively .
amortization of capitalized internal-use software and website development costs was $ 157000 and $ 247000 for the years ended december 31 2019 and 2018 respectively .

Question: What is the percentage change in the leasehold improvements amount from 2018 to 2019?
Answer: 1.74
Fiscal year
Fiscal year
(in millions of €)
2019
2018
Earnings before taxes (EBT)
632
633
ROE (after taxes)
19.1 %
19.7 %
Sep 30,
(in millions of €)
2019
2018
Total assets
29,901
27,628
a .
3 .
8 financial services .
financial services supports its customers ’ investments with leasing solutions and equipment project and structured financing in the form of debt and equity investments .
based on its comprehensive financing know-how and specialist technology expertise in the areas of siemens businesses financial services provides financial solutions for siemens customers as well as other companies .
financial services again delivered strong earnings before taxes .
while the equity business recorded higher results the result from the debt business declined amongst others due to higher credit hits .
total assets increased along with a growth in debt business and in part due to positive currency translation effects .
financial services is geared to siemens ’ industrial businesses and its markets .
as such financial services is influenced by the business development of the markets served by our industrial businesses among other factors .
financial services will continue to focus its business scope on areas of intense domain know-how .

Question: What is the increase / (decrease) in the Earnings before taxes from 2018 to 2019?
Answer: -1
Year Ended
Year Ended
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Cost of product revenues
$ 4
$ 3
$ 4
Cost of hardware maintenance and other services revenues
10
10
13
Sales and marketing
67
68
84
Research and development
48
49
59
General and administrative
29
31
35
Total stock-based compensation expense
$ 158
$ 161
$ 195
Income tax benefit for stock-based compensation
$ 15
$ 29
$ 41
stock-based compensation expense .
stock-based compensation expense is included in the consolidated statements of operations as follows -in millions : .
as of april 26 2019 total unrecognized compensation expense related to our equity awards was $ 285 million which is expected to be recognized on a straight-line basis over a weighted-average remaining service period of 2 .
1 years .

Question: Which years does the table provide information for the company's stock-based compensation expense?
Answer: 2019 2018 2017
2019
2018
$ million
$ million
At 1 January
254.2
282.6
Interest income on plans’ assets
7.0
7.0
Employer contributions
6.6
6.8
Benefit payments
(11.4)
(12.1)
Plan administration expenses
(0.6)
(0.5)
Re-measurement gain/(loss) on plans’ assets
25.8
(14.2)
Exchange adjustment
9.5
(15.4)
Fair value of plans’ assets
291.1
254.2
9 .
pensions continued .
defined benefit plans continued .
ii amounts in the financial statements continued .
e movements in the fair value of plans ’ assets .

Question: What was the change in the fair value of plans' assets?
Answer: 36.9
Fair value at December 31, 2019
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$297,311
$297,311
$ -
$ -
Noncurrent assets:
Long-term investments
132,188
-
-
132,188
Fair value at December 31, 2018
Level 1
Level 2
Level 3
Cash equivalents:
Money market funds
$485,872
$485,872
$ -
$ -
Noncurrent assets:
Long-term investments
-
-
-
-
note 5 .
fair value of financial instruments .
the company measures and reports certain cash equivalents including money market funds and certificates of deposit in addition to its long-term investments at fair value in accordance with the provisions of the authoritative accounting guidance that addresses fair value measurements .
this guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available .
the hierarchy is broken down into three levels based on the reliability of the inputs as follows : .
level 1 : observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities .
level 2 : other inputs such as quoted prices for similar assets or liabilities quoted prices for identical or similar assets or liabilities in inactive markets or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability .
level 3 : unobservable inputs that are supported by little or no market activity and that are based on management ’ s assumptions including fair value measurements determined by using pricing models discounted cash flow methodologies or similar techniques .
the financial assets carried at fair value were determined using the following inputs -in thousands : .
the company ’ s other financial instruments including accounts receivable accounts payable and other current liabilities are carried at cost which approximates fair-value due to the relatively short maturity of those instruments .

Question: What does Level 1 input in the fair value hierarchy refer to?
Answer: Observable inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities
€ million
€ million
€ million
2019
2018
2017
(Restated)(a)
(Restated)(a)
Operating profit
8,708
12,639
8,957
Non-underlying items within
operating profit (see note 3)
1,239
(3,176)
543
Underlying operating profit
9,947
9,463
9,500
Turnover
51,980
50,982
53,715
Operating margin
16.8%
24.8%
16.7%
Underlying operating margin
19.1%
18.6%
17.7%
underlying operating profit and underlying operating margin .
underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit .
underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments .
the group reconciliation of operating profit to underlying operating profit is as follows : .
further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements .
refer to note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by division .
for each division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover .

Question: What is the increase / (decrease) in the operating margin from 2018 to 2019?
Answer: -8
2019
2018
$000
$000
Short-term employee benefits
3,540.9
3,842.1
Share-based payment
1,982.7
664.6
5,523.6
4,506.7
remuneration of key management personnel .
the remuneration of the directors who are the key management personnel of the group is set out below in aggregate for each of the categories specified in ias 24 ‘ related party disclosures ’ : .
no director received compensation for loss of office -2018 nil .
there were gains of $ 2010731 -2018 $ 852742 on the exercise of options by key management personnel in 2019 .
for further details refer to the report on directors ’ remuneration on pages 77 to 101 .

Question: What were the gains on the exercise of options by key management personnel in 2019?
Answer: $2,010,731
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 Adjusted fair value of Goodwill in 2019?
Answer: 36,258
As of December 31,
As of December 31,
As of December 31,
2018
2018
2019
NT$
NT$
NT$
(In Thousands)
(In Thousands)
(In Thousands)
Raw materials
$3,766,056
$5,102,571
Supplies and spare parts
3,133,737
3,548,376
Work in process
10,034,488
11,309,718
Finished goods
1,268,838
1,754,137
Total
$18,203,119
$21,714,802
a .
for the years ended december 31 2017 2018 and 2019 the company recognized nt $ 118252 million nt $ 123795 million and nt $ 122999 million respectively in operating costs of which nt $ 2256 million nt $ 1698 million and nt $ 820 million in 2017 2018 and 2019 respectively were related to write-down of inventories .
b .
none of the aforementioned inventories were pledged .

Question: What were the operating costs for the year ended December 31, 2017?
Answer: NT$118,252 million
($ in millions)
At December 31, 2019:
Americas
EMEA
Asia Pacific
Total
Recorded investment:
Lease receivables
$ 3,419
$1,186
$  963
$ 5,567
Loan receivables
6,726
3,901
2,395
13,022
Ending balance
$10,144
$5,087
$3,359
$18,590
Recorded investment, collectively evaluated for impairment
$10,032
$5,040
$3,326
$18,399
Recorded investment, individually evaluated for impairment
$   112
$   47
$   32
$   191
Allowance for credit losses
Beginning balance at January 1, 2019
Lease receivables
$    53
$   22
$   24
$     99
Loan receivables
105
43
32
179
Total
$   158
$   65
$   56
$   279
Write-offs
(42)
(3)
(18)
(63)
Recoveries
1
0
1
2
Provision
5
(7)
(3)
(5)
Other*
(1)
0
(1)
(2)
Ending balance at December 31, 2019
$   120
$   54
$   36
$   210
Lease receivables
$    33
$   23
$   16
$    72
Loan receivables
$    88
$   31
$   20
$   138
Related allowance, collectively evaluated for impairment
$    25
$   11
$    4
$    39
Related allowance, individually evaluated for impairment
$    96
$   43
$   32
$   171
the following tables present the recorded investment by portfolio segment and by class excluding commercial financing receivables and other miscellaneous financing receivables at december 31 2019 and 2018 .
commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment as they are short term in nature and the current estimated risk of loss and resulting impact to the company ’ s financing results are not material .
write-offs of lease receivables and loan receivables were $ 16 million and $ 47 million respectively for the year ended december 31 2019 .
provisions for credit losses recorded for lease receivables and loan receivables were a release of $ 6 million and an addition of $ 2 million respectively for the year ended december 31 2019 .
the average recorded investment of impaired leases and loans for americas emea and asia pacific was $ 138 million $ 49 million and $ 45 million respectively for the year ended december 31 2019 .
both interest income recognized and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended december 31 2019 .

Question: Why are Commercial financing receivables are excluded from financing receivables?
Answer: they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.
Payments Due In Fiscal Year
Payments Due In Fiscal Year
Payments Due In Fiscal Year
2020
2021
2022
Total
Term loans - principal payments
$42,838
$7,838
$7,838
$58,514
Term loans - interest payments(1)
777
155
47
979
Total
$43,615
$7,993
$7,885
$59,493
frt term loan .
on october 25 2019 we entered into a $ 23 .
4 million three-year credit facility loan agreement -the " frt term loan " with hsbc trinkaus & burkhardt ag germany to fund the acquisition of frt gmbh which we acquired on october 9 2019 .
see note 4 for further details of the acquisition .
the frt term loan bears interest at a rate equal to the euro interbank offered rate - " euribor " plus 1 .
75 % per annum and will be repaid in quarterly installments of approximately $ 1 .
9 million plus interest beginning january 25 2020 .
the obligations under the frt term loan are fully and unconditionally guaranteed by formfactor inc .
the credit facility contains negative covenants customary for financing of this type including covenants that place limitations on the incurrence of additional indebtedness the creation of liens the payment of dividends ; dispositions ; fundamental changes including mergers and acquisitions ; loans and investments ; sale leasebacks ; negative pledges ; transactions with affiliates ; changes in fiscal year ; sanctions and anti-bribery laws and regulations and modifications to charter documents in a manner materially adverse to the lenders .
the frt term loan also contains affirmative covenants and representations and warranties customary for financing of this type .
future principal and interest payments on our term loans as of december 28 2019 based on the interest rate in effect at that date were as follows -in thousands : .
-1 represents our minimum interest payment commitments at 1 .
35 % per annum for the frt term loan and 3 .
71 % per annum for the cmi term loan .

Question: What is the change in Term loans - interest payments from Fiscal Year 2021 to 2020?
Answer: -622
Accumulated Other Comprehensive Income (Loss)
Years ended
Years ended
December 31, 2019
December 31, 2018
$
$
Balance, beginning of the year
(12,216)
3,435
Other comprehensive income (loss) before reclassifications
12,865
(19,821)
Loss on cash flow hedges reclassified from accumulated other comprehensive income (loss) to earnings were as follows:
Cost of revenues
279
255
Sales and marketing
1,538
1,224
Research and development
2,620
2,063
General and administrative
744
628
Tax effect on unrealized gain (loss) on cash flow hedges
(4,784)
—
Other comprehensive income (loss), net of tax
13,262
(15,651)
Balance, end of the year
1,046
(12,216)
changes in accumulated other comprehensive income -loss .
the following table summarizes the changes in accumulated other comprehensive income -loss which is reported as a component of shareholders ’ equity for the years ended december 31 2019 and 2018 : .
expressed in us $ 000 ' s except share and per share amounts .

Question: What is the average reclassification of cost of revenues for 2018 and 2019?
Answer: 267