FangyuLei/tatqa huggingface dataset:
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$50,600
3
Customer relationships
56,900
2
Trade names
19,900
3
Total intangible assets subject to amortization
$127,400
the following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition .
the amount recorded for developed technology represents the estimated fair value of trello ’ s project management and organization technology .
the amount recorded for customer relationships represents the fair values of the underlying relationship with trello customers .

Question: What is the percentage constitution of trade names among the total intangible assets subject to amortization?
Answer: 15.62
Fiscal year-end
Fiscal year-end
2019
2018
Prepaid and refundable income taxes
$44,096
$37,884
Other taxes receivable
11,208
16,930
Prepaid expenses and other assets
22,689
30,266
Total prepaid expenses and other assets
$77,993
$85,080
9 .
balance sheet details .
prepaid expenses and other assets consist of the following -in thousands : .

Question: What was the change in Prepaid and refundable income taxes from 2018 to 2019?
Answer: 6212
2019
2018
2017
Number of units granted
70,543
56,829
100,958
Weighted average fair value on grant date(1) (3)
$ 57.53
$ 43.40
$ 44.24
Expected Price volatility(2)
22.86%
22.00%
25.31 %
Risk-free interest rate(2)
2.36%
2.00%
1.56 %
psus – total shareholder return -tsr .
the psus granted based on tsr are contingently awarded and will be payable in shares of the company ’ s common stock subject to the condition that the number of psus if any earned by the employees upon the expiration of a three-year award performance period is dependent on the company ’ s tsr ranking relative to a peer group of companies .
the fair value of the psus based on tsr was estimated on the grant date using a monte carlo simulation .
other assumptions include the expected volatility of all companies included in the tsr the historical share price returns analysis of all companies included in the tsr and assumes dividends are reinvested .
the expected volatility was based on the historical volatility for a period of time that approximates the duration between the valuation date and the end of the performance period .
the risk-free interest rate is based on the zero-coupon treasury strip yield curve matching the term from the valuation date to the end of the performance period .
compensation expense for the psus based on tsr -which is considered a market condition is a fixed amount determined at the grant date fair value and is recognized 100 % over the three-year award performance period regardless of whether psus are awarded at the end of the award performance period .
the number of psus granted based on tsr and the assumptions used to calculate the grant date fair value of the psus based on tsr are shown in the following table : .
-1 for 2019 this represents the weighted average fair value for psu awards approved during the first and third quarter .
-2 for 2019 values represent weighted average assumptions for psu awards approved during the first and third quarter .
-3 on may 18 2017 the o & c committee approved a change in the vesting policy regarding the existing 2017 three year psu awards for ilham kadri .
the modified vesting terms resulted in award modification accounting treatment .
the weighted average fair value on grant date reflects the impact of the fair value on date of modification for these awards .

Question: What does the table represent?
Answer: The number of PSUs granted based on TSR and the assumptions used to calculate the grant date fair value of the PSUs based on TSR
As of June 30,
As of June 30,
As of June 30,
As of June 30,
As of June 30,
2019
2018
2017
2016
2015
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
*As Adjusted
*As Adjusted
Cash and cash equivalents
$1,268,441
$1,410,339
$244,420
$259,709
$187,094
Short-term investments
445,046
323,134
305,499
483,405
30,251
Derivative assets
215,233
99,995
3,252
—
—
Working capital
(287,597)
1,377,145
296,984
542,038
50,477
Total assets
2,977,258
2,421,828
1,282,117
990,973
397,161
Deferred revenue
468,820
342,871
245,195
181,068
136,565
Derivative liabilities
855,079
207,970
—
—
—
Exchangeable senior notes, net
853,576
819,637
—
—
—
Total liabilities
2,411,791
1,514,508
379,424
259,310
207,107
Share capital
24,199
23,531
22,726
21,620
18,461
Total equity
565,467
907,320
902,693
731,663
190,054
consolidated statements of financial position data : .
* adjusted ifrs balances to reflect the impact of the full retrospective adoption of ifrs 15 .
see note 2 of the notes to our consolidated financial statements for further details .

Question: What do the adjusted IFRS balances reflect?
Answer: The impact of the full retrospective adoption of IFRS 15
2019
2019
2019
2018
In thousands
$
%
$
%
Drinkable Kefir other than ProBugs
$ 71,822
77%
$ 78,523
76%
Cheese
11,459
12%
11,486
11%
Cream and other
4,228
4%
5,276
5%
ProBugs Kefir
2,780
3%
2,795
3%
Other dairy
1,756
2%
3,836
4%
Frozen Kefir (a)
1,617
2%
1,434
1%
Net Sales
$ 93,662
100%
$ 103,350
100%
products .
our primary product is drinkable kefir a cultured dairy product .
lifeway kefir is tart and tangy high in protein calcium and vitamin d .
thanks to our exclusive blend of kefir cultures each cup of kefir contains 12 live and active cultures and 15 to 20 billion beneficial cfu -colony forming units at the time of manufacture .
we manufacture -directly or through co-packers our products under our own brand as well as under private labels on behalf of certain customers .
as of december 31 2019 lifeway offered approximately 20 varieties of our kefir products including more than 60 flavors .
in addition to our core drinkable kefir products we offer several lines of products developed through our innovation and development efforts .
these include kefir cups a strained cupped version of our kefir ; and organic farmer cheese cups a cupped version of our soft cheeses both served in resealable 5 oz .
containers .
we also offer skyr a strained cupped icelandic yogurt ; plantiful a plant-based probiotic beverage made from organic and non-gmo pea protein with 10 vegan kefir cultures ; a line of probiotic supplements for adults and children ; and a soft serve kefir mix .
our product categories are : .
• drinkable kefir sold in a variety of organic and non-organic sizes flavors and types including low fat non-fat whole milk protein and biokefir -a 3 .
5 oz .
kefir with additional probiotic cultures .
• european-style soft cheeses including farmer cheese in resealable cups .
• cream and other which consists primarily of cream a byproduct of making our kefir .
• probugs a line of kefir products designed for children .
• other dairy which includes cupped kefir and icelandic skyr a line of strained kefir and yogurt products in resealable cups .
• frozen kefir available in both soft serve and pint-size containers .
net sales of products by category were as follows for the years ended december 31 : .
-a includes lifeway kefir shop sales .

Question: What is the percentage constitution of net sales from Frozen Kefir among the total net sales in 2019?
Answer: 1.73
CONSOLIDATE
2019 $’000
2018 $’000
Financial Position
Assets
Current Assets
4,297
7,869
Non-Current Assets
165,165
174,810
Total Assets
169,462
182,679
Liabilities
Current Liabilities
92,352
93,067
Total Liabilities
92,352
93,067
Net Assets
77,110
89,612
Equity
Contributed Equity
111,290
111,066
Reserves
3,960
3,198
Accumulated Losses
(38,140)
(24,652)
Total Equity
77,110
89,612
Financial Performance
Loss of the parent entity
(4,812)
(163)
Total comprehensive loss of the parent entity
(4,812)
(163)
section 6 : our investments .
this section outlines our group structure and includes information about our controlled and associated entities .
it provides details of changes to these investments and their effect on our financial position and performance during the financial year .
it also includes the results of our associated entities .
6 .
1 parent entity disclosures .
the accounting policies of the parent entity iselect limited which have been applied in determining the financial information shown below are the same as those applied in the consolidated financial statements except for accounting for investments in subsidiaries which are measured at cost .
there are no contractual or contingent liabilities of the parent as at reporting date -2018 : $ nil .
iselect limited has issued bank guarantees and letters of credit to third parties for various operational purposes .
it is not expected these guarantees will be called on .

Question: What is the percentage change in the total comprehensive loss of the parent entity from 2018 to 2019?
Answer: 2852.15
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 is the increase/ (decrease) in Charges and Non-cash Benefits from the period 2017 to 2018?
Answer: 5143132
Year Ended
Year Ended
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Americas
$3,028
$3,031
$2,329
EMEA
1,002
1,048
955
APJ
701
755
735
Total net revenues
$4,731
$4,834
$4,019
geographical information .
net revenues by geography are based on the billing addresses of our customers .
the following table represents net revenues by geographic area for the periods presented : .
note : the americas include u .
s .
canada and latin america ; emea includes europe middle east and africa ; apj includes asia pacific and japan .
revenues from customers inside the u .
s .
were $ 2 .
8 billion $ 2 .
8 billion and $ 2 .
1 billion during fiscal 2019 2018 and 2017 respectively .
no other individual country accounted for more than 10 % of revenues .

Question: What is the average Total net revenues for fiscal years 2019, 2018 and 2017?
Answer: 4528
2019
2019
2019
2019
£m
Within 1 year
1–2 years
2–5 years
Over 5 years
Total
Borrowings (including interest)
(249.5)
(1,091.3)
(2,600.9)
(1,716.1)
(5,657.8)
Finance lease obligations
(5.3)
(5.3)
(14.3)
(104.8)
(129.7)
Other financial liabilities
(15.4)
–
–
(1.2)
(16.6)
Net derivative payments
(34.3)
(28.8)
(78.4)
(222.9)
(364.4)
(304.5)
(1,125.4)
(2,693.6)
(2,045.0)
(6,168.5)
2018
£m
Within 1 year
1–2 years
2–5 years
Over 5 years
Total
Borrowings (including interest)
(237.8)
(245.2)
(3,259.1)
(2,408.0)
(6,150.1)
Finance lease obligations
(4.4)
(4.4)
(13.4)
(104.8)
(127.0)
Other financial liabilities
(6.1)
(1.2)
–
–
(7.3)
Net derivative payments
(37.2)
(33.5)
(74.0)
(248.2)
(392.9)
(285.5)
(284.3)
(3,346.5)
(2,761.0)
(6,677.3)
liquidity risk .
liquidity risk is managed to enable the group to meet future payment obligations when financial liabilities fall due .
liquidity analysis is conducted to determine that sufficient headroom is available to meet the group ’ s operational requirements and committed investments .
the group treasury policy aims to meet this objective by maintaining adequate cash marketable securities and committed facilities .
undrawn borrowing facilities are detailed in note 23 .
the group ’ s policy is to seek to optimise its exposure to liquidity risk by balancing its exposure to interest rate risk and to refinancing risk .
in effect the group seeks to borrow for as long as possible at the lowest acceptable cost .
group policy is to maintain a weighted average debt maturity of over five years .
at 31 december 2019 the maturity profile of group debt showed an average maturity of five years -2018 : six years .
the group regularly reviews the maturity profile of its borrowings and seeks to avoid concentration of maturities through the regular replacement of facilities and by arranging a selection of maturity dates .
refinancing risk may be reduced by doing so prior to the contracted maturity date .
the change in valuation of an asset used as security for a debt facility may impact the group ’ s ability to refinance that debt facility at the same quantum as currently outstanding .
the group does not use supplier financing arrangements to manage liquidity risk .
the tables below set out the maturity analysis of the group ’ s financial liabilities based on the undiscounted contractual obligations to make payments of interest and to repay principal .
where interest payment obligations are based on a floating rate the rates used are those implied by the par yield curve for the relevant currency .
where payment obligations are in foreign currencies the spot exchange rate at the balance sheet date is used .

Question: What is the percentage change in the total finance lease obligations from 2018 to 2019?
Answer: 2.13
2019
2018
F19 LTI
F18 LTI
Grant date (1)
30 Nov 2018
31 Oct 2017
Performance period start date
1 Jul 2018
1 Jul 2017
Exercise date
1 Jul 2021
1 Jul 2020
Expected volatility (2)
15.0%
16.0%
Expected dividend yield
4.0%
4.0%
Risk-free interest rate
2.1%
1.9%
Weighted average fair value at grant date
$24.63
$20.23
share-based payments expense for the period was $ 62028117 -2018 : $ 57710434 .
the variables in the table below are used as inputs into the model to determine the fair value of performance rights .
-1 grant date represents the offer acceptance date .
-2 the expected volatility is based on the historical implied volatility calculated based on the weighted average remaining life of the performance rights adjusted for any expected changes to future volatility due to publicly available information .

Question: What is the change in expected dividend yield between 2018 and 2019?
Answer: 0
2019
(Restated) 2018
£m
£m
Trade payables
4.3
3.7
Accruals
10.5
9.8
Other taxes and social security
13.0
11.8
Deferred income
13.2
1.8
Other payables
0.3
0.9
Accrued interest payable
0.5
0.5
Total
41.8
28.5
20 .
trade and other payables .
following the application of ifrs 16 trade and other payables for the year ended 31 march 2018 have been restated -note 2 .
trade payables are unsecured and are usually paid within 30 days of recognition .
the carrying amounts of trade and other payables are considered to be the same as their fair values due to their short-term nature .

Question: In which year were Trade payables larger?
Answer: 2019
Fiscal Year
Fiscal Year
Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance, beginning of year
$103,884
$105,959
$82,253
Additions for tax positions related to the current year
2,517
2,404
2,478
Additions for tax positions from prior years
1,624
451
22,151
Reductions for tax positions from prior years/statute of limitations expirations
(416)
(2,468)
(1,460)
Foreign exchange (gain) loss
(668)
(2,462)
537
Balance at the end of the period
$106,941
$103,884
$105,959
unrecognized tax benefits .
current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions .
the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit including resolution of related appeals or litigation processes if any .
the second step is to measure the tax benefit as the largest amount that is more than 50 % likely of being realized upon ultimate settlement .
a reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019 2018 and 2017 is as follows : .
included in the unrecognized tax benefits at fiscal 2019 and 2018 is $ 38 .
2 million and $ 36 .
7 million respectively that if recognized would result in a reduction of our effective tax rate .
the amounts differ from the long-term liability recorded of $ 20 .
1 million and $ 16 .
8 million as of fiscal 2019 and 2018 respectively due to accrued interest and penalties as well as unrecognized tax benefits of french and italian entities that are recorded against deferred tax asset balances without valuation allowance .
we believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include but are not limited to the following : • commencement continuation or completion of examinations of our tax returns by the u .
s .
or foreign taxing authorities ; and • expiration of statutes of limitation on our tax returns .
the calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations .
uncertainties include but are not limited to the impact of legislative regulatory and judicial developments transfer pricing and the application of withholding taxes .
we regularly assess our tax positions in light of legislative bilateral tax treaty regulatory and judicial developments in the countries in which we do business .
we determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made .

Question: Which year was the balance in the beginning of the year the highest?
Answer: 2018
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
2019
2018
2017
Domestic (1)
$(415,707)
$(426,897)
$(373,690)
Foreign (1)
866,411
800,298
629,923
$450,704
$373,401
$256,233
4 .
income taxes .
provision for income taxes .
income -loss before income tax expense is summarized below -in thousands : .
-1 includes the elimination of intercompany foreign dividends paid to the u .
s .

Question: What was the Domestic income (loss) in 2019?
Answer: $(415,707)
Fiscal Year Ended March 31,
Fiscal Year Ended March 31,
2018
2019
Gross Accounts Receivable - Trade
$300,016
$273,053
Less
Allowances for doubtful accounts
1,893
1,276
Stock rotation and ship from stock and debit
15,989
14,140
Sales returns and discounts
6,875
646
Total allowances
24,757
16,062
Accounts Receivable - Trade, net
$275,259
$256,991
5 .
trade accounts receivable and contract liabilities : .
charges related to allowances for doubtful accounts are charged to selling general and administrative expenses .
charges related to stock rotation ship from stock and debit sales returns and sales discounts are reported as deductions from revenue .
please refer to note 6 “ revenue recognition ” for additional information .

Question: What is the total allowances for doubtful accounts in 2018 and 2019?
Answer: 3169
January 3, 2020
December 28, 2018
(in millions)
(in millions)
Operating lease liabilities
$115
$—
Accrued vacation and bonuses
54
48
Reserves
46
57
Deferred compensation
26
25
Credits and net operating losses carryovers
25
31
Vesting stock awards
18
20
Accumulated other comprehensive loss
12
—
Deferred rent and tenant allowances
4
18
Investments
2
18
Deferred gain
—
20
Other
9
13
Total deferred tax assets
311
250
Valuation allowance
(20)
(28)
Deferred tax assets, net of valuation allowance
291
222
Purchased intangible assets
$(339)
$(326)
Operating lease right-of-use assets
(103)
—
Deferred revenue
(17)
(40)
Employee benefit contributions
(6)
(4)
Accumulated other comprehensive income
—
(6)
Partnership interest
—
(2)
Other
(10)
(14)
Total deferred tax liabilities
(475)
(392)
Net deferred tax liabilities
$(184)
$(170)
deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes .
deferred tax assets -liabilities were comprised of the following : .
at january 3 2020 the company had state net operating losses of $ 77 million and state tax credits of $ 7 million .
both will begin to expire in fiscal 2020 ; however the company expects to utilize $ 24 million and $ 7 million of these state net operating losses and state tax credits respectively .
the company also had foreign net operating losses of $ 44 million which do not expire .
the company expects to utilize $ 9 million of these foreign net operating losses .
our valuation allowance for deferred tax assets was $ 20 million and $ 28 million as of january 3 2020 and december 28 2018 respectively .
the valuation allowance decreased by $ 8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes partially offset by an increase related to foreign withholding taxes .

Question: What is the change in the Reserves from 2018 to 2020?
Answer: -11
Fiscal Year
Fiscal Year
Fiscal Year
($ in millions)
2019
2018
2017
Net cash provided from operating activities
$232.4
$209.2
$130.3
Purchases of property, plant, equipment and software
(180.3)
(135.0)
(98.5)
Acquisition of businesses, net of cash acquired
(79.0)
(13.3)
(35.3)
Proceeds from divestiture of business
—
—
12.0
Proceeds from disposals of property, plant and equipment and assets held for sale
0.4
1.9
2.5
Proceeds from note receivable from sale of equity method investment
—
6.3
6.3
Proceeds from insurance recovery
11.4
—
—
Dividends paid
(38.6)
(34.4)
(34.1)
Free cash flow
$(53.7)
$34.7
$(16.8)
free cash flow .
the following provides a reconciliation of free cash flow as used in this annual report to its most directly comparable u .
s .
gaap financial measures : .
management believes that the free cash flow measure provides useful information to investors regarding our financial condition because it is a measure of cash generated which management evaluates for alternative uses .
it is management ’ s current intention to use excess cash to fund investments in capital equipment acquisition opportunities and consistent dividend payments .
free cash flow is not a u .
s .
gaap financial measure and should not be considered in isolation of or as a substitute for cash flows calculated in accordance with u .
s .
gaap .

Question: In which year was the Proceeds from disposals of property, plant and equipment and assets held for sale largest?
Answer: 2017