FangyuLei/tatqa huggingface dataset:
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
Fiscal years ended
February 28,
February 28,
February 28,
February 28,
February 28,
(In thousands)
2019
2018
$ Change
% Change
Segment
Telematics Systems
$40,821
$48,943
$(8,122)
(17.0%)
Software & Subscription Services
13,093
8,233
4,860
59.0%
Corporate Expense
(5,699)
(4,794)
(905)
19.0%
Total Adjusted EBITDA
$48,215
$52,382
$(4,167)
(8.0%)
profitability measures .
net income : .
our net income in the fiscal year ended february 28 2019 was $ 18 .
4 million as compared to net income of $ 16 .
6 million in the same period last year .
the increase is due to a $ 11 .
7 million increase in operating income $ 3 .
0 million increase in investment income and $ 12 .
0 million decrease in income tax provision .
the increase in operating income was primarily attributable to $ 21 .
0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in note 19 and partially offset by $ 8 .
0 million of restructuring expense .
adjusted ebitda for telematics systems in the fiscal year ended february 28 2019 decreased $ 8 .
1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018 .
these factors were coupled with higher operating expenses in telematics systems as a result of increased headcount and outsourced professional service fees .
adjusted ebitda for software and subscription services increased $ 4 .
9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our italia market and higher gross profit from our fleet management services .
see note 20 for reconciliation of adjusted ebitda by reportable segments and a reconciliation to gaap-basis net income -loss .

Question: What was the average Corporate Expense for both years, 2018 and 2019?
Answer: -5246.5
30 June 2019
30 June 2018
$'000
$'000
Trade payables
44,840
27,640
Accrued capital expenditure
5,841
1,767
Accrued expenses
2,848
2,114
Other creditors
3,117
2,888
Total trade and other payables
56,646
34,409
7 trade and other payables .
-i recognition and measurement .
trade and other payables including accruals are recorded when the group is required to make future payments as a result of purchases of assets or services provided to the group prior to the end of financial period .
the amounts are unsecured and are usually paid within 30 days of recognition .
trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date .
they are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method .
-ii fair values of trade and other payables .
due to the short-term nature of trade and other payables their carrying amount is considered to be the same as their fair value .
-iii risk exposure .
as the majority of payables are in australian dollars management does not believe there are any significant risks in relation to these financial liabilities .
refer to note 15 for details of the group ’ s financial risk management policies .

Question: What was the percentage change in total trade and other payables between 2018 and 2019?
Answer: 64.63
Fiscal Year
Fiscal Year
Fiscal Year
(In millions)
2019
2018
Variance in Dollars
Interest expense
$(208)
$(256)
$48
Gain on divestiture
—
653
(653)
Interest income
42
24
18
Loss from equity interest
(101)
(26)
(75)
Foreign exchange loss
(18)
(28)
10
Other
13
21
(8)
Total other income (expense), net
$(272)
$388
$(660)
non-operating income -expense net .
non-operating income -expense net decreased primarily due to the absence of the fiscal 2018 $ 653 million gain on the divestiture of our wss and pki solutions .
in addition our loss from our equity interest received in connection with the divestiture of our wss and pki solutions increased $ 75 million which was partially offset by a $ 48 million decrease in interest expense as a result of lower outstanding borrowings due to repayments .

Question: What was the Total other income (expense), net for fiscal year 2019? 
Answer: (272)
Year Ended December 31,
Year Ended December 31,
% Change
2019
2018
2019
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Selling, general and administrative
$88,762
$101,789
(13)%
% of net revenue
28%
26%
selling general and administrative .
selling general and administrative expense decreased $ 13 .
0 million to $ 88 .
8 million for the year ended december 31 2019 as compared to $ 101 .
8 million for the year ended december 31 2018 .
the decrease was primarily due to a decrease in intangible asset amortization of $ 8 .
9 million as certain assets reached the end of their useful lives as well as decreases in payroll-related expense of $ 1 .
7 million due to lower headcount professional fees of $ 1 .
3 million outside services of $ 0 .
5 million and travel-related expenses of $ 0 .
3 million .
we expect selling general and administrative expenses to remain relatively flat in the near-term ; however our expenses may increase in the future as we expand our sales and marketing organization to enable market expansion .

Question: What is the average % of net revenue for the Years Ended December 31, 2019 to 2018?
Answer: 27
Balance at Beginning of Year
Additions Charged to Costs and Expenses
Additions Charged to Other Accounts
Deductions
Balance at End of Year
Valuation allowance for deferred tax assets:
Fiscal 2019
$204.5
$16.2
$175.8
$(64.4)
$332.1
Fiscal 2018
$210.1
$36.2
$—
$(41.8)
$204.5
Fiscal 2017
$161.8
$15.2
$37.6
$(4.5)
$210.1
note 22 .
supplemental financial information .
cash paid for income taxes amounted to $ 77 .
6 million $ 25 .
9 million and $ 48 .
4 million during fiscal 2019 2018 and 2017 respectively .
cash paid for interest on borrowings amounted to $ 347 .
9 million $ 85 .
3 million and $ 82 .
5 million during fiscal 2019 2018 and 2017 respectively .
a summary of additions and deductions related to the valuation allowance for deferred tax asset accounts for the years ended march 31 2019 2018 and 2017 follows -amounts in millions : .

Question: What was the balance at beginning of year in 2018?
Answer: 210.1
Payments Due by Period
Payments Due by Period
Payments Due by Period
Payments Due by Period
Total
Less than 1 Year
1-3 Years
4-5 Years
After 5 Years
(in NT$ millions)$ millions)
(in NT$ millions)$ millions)
(in NT$ millions)$ millions)
(in NT$ millions)$ millions)
Long-term debt(1)
Unsecured bonds
39,940
20,660
10,590
8,690
—
Loans
51,058
18,316
19,632
13,098
12
Lease obligations(2)
7,128
741
1,414
1,181
3,792
Purchase obligations(3)
38,878
29,832
2,845
1,810
4,391
Other long-term obligations(4)
21,411
101
12,765
8,446
99
Total contractual cash obligations
158,415
69,650
47,246
33,225
8,294
f .
tabular disclosure of contractual obligations .
the following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of december 31 2019 .
-1 assuming the domestic bonds are paid off upon maturity .
-2 represents our obligations to make lease payments mainly to use machineries equipment office and land on which our fabs are located primarily in the hsinchu science park and the tainan science park in taiwan pasir ris wafer fab park in singapore .
-3 represents commitments for purchase of raw materials and construction contracts intellectual properties and royalties payable under our technology license agreements .
these commitments include the amounts which are not recorded on our balance sheet as of december 31 2019 .
-4 represents the guarantee deposits and financial liability for the repurchase of other investors ’ investment .
the amounts of payments due under these agreements are determined based on fixed contract amounts .

Question: What are the obligations to make lease payments?
Answer: obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
Cost of revenue:
Software delivery, support and maintenance
$ 2,075
$ 2,184
$ 2,879
Client services
4,067
3,997
4,484
Total cost of revenue
6,142
6,181
7,363
Selling, general and administrative expenses
27,348
24,213
23,497
Research and development
9,200
8,937
8,605
Total stock-based compensation expense
$ 42,690
$ 39,331
$ 39,465
11 .
stock award plan .
total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below .
stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan .
the estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended december 31 2019 is approximately $ 5 .
3 million .
no stock-based compensation costs were capitalized during the years ended december 31 2019 2018 and 2017 .
the calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant .
this estimate can be revised in subsequent periods if actual forfeitures differ from those estimates which are based on historical trends .
total unrecognized stock-based compensation expense related to nonvested awards and options was $ 62 .
4 million as of december 31 2019 and this expense is expected to be recognized over a weighted-average period of 2 .
3 years .

Question: What was the change in the Software delivery, support and maintenance value from 2018 to 2019?
Answer: -109
AUSTRALIA
ASIA
TOTAL
$’000
$’000
$’000
30 June 2019
Revenue
149,295
4,864
154,159
Non-current assets1
44,061
15,899
59,960
30 June 2018
Revenue
174,776
2,155
176,931
Non-current assets1
49,235
15,245
64,480
2 .
1 segment information .
segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management .
we present our reportable segments and measure our segment results on continuing operations basis i .
e .
the same basis as our internal management reporting structure .
we have four reportable segments which offer a service that includes comparison purchase support and lead referrals across : .
• health -private health insurance .
• life and general insurance .
• energy and telecommunications and .
• other predominately offering financial service products including home loans in australia and asia .
in the current year unallocated corporate costs include costs associated with the business restructure and other one-off transactions .
1 non-current assets other than financial instruments and deferred tax assets .

Question: What are the four reportable segments which offer a service that includes comparison, purchase support and lead referrals?
Answer: Health (private health insurance) Life and General Insurance Energy and Telecommunications Other, predominately offering financial service products including home loans in Australia and Asia
2019 €m
2018 €m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds
9,007
2,477
Managed investment funds
6,405
3,891
Government securities
3,011
1,974
Other investments
4,418
6,087
Derivative financial instruments
3,634
2,629
Trade receivables
5,077
5,402
Contract assets and other receivables
5,155
3,410
41,337
28,067
financial risk management .
the group ’ s treasury function centrally manages the group ’ s funding requirement net foreign exchange exposure interest rate management exposures and counterparty risk arising from investments and derivatives .
treasury operations are conducted within a framework of policies and guidelines authorised and reviewed by the board most recently in july 2018 .
a treasury risk committee comprising of the group ’ s chief financial officer group general counsel and company secretary group financial controller group treasury director and group director of financial controlling and operations meets three times a year to review treasury activities and its members receive management information relating to treasury activities on a quarterly basis .
the group ’ s accounting function which does not report to the group treasury director provides regular update reports of treasury activity to the board .
the group ’ s internal auditor reviews the internal control environment regularly .
the group uses a number of derivative instruments for currency and interest rate risk management purposes only that are transacted by specialist treasury personnel .
the group mitigates banking sector credit risk by the use of collateral support agreements .
credit risk .
credit risk is the risk that a counterparty will not meet its obligations under a financial asset leading to a financial loss for the group .
the group is exposed to credit risk from its operating activities and from its financing activities the group considers its maximum exposure to credit risk at 31 march to be : .
expected credit loss .
the group has financial assets classified and measured at amortised cost and fair value through other comprehensive income that are subject to the expected credit loss model requirements of ifrs 9 .
cash at bank and in hand and certain other investments are both classified and measured at amortised cost and subject to these impairment requirements .
however the identified expected credit loss is considered to be immaterial .
information about expected credit losses for trade receivables and contract assets can be found under “ operating activities ” on page 164 .

Question: Between 2018 and 2019, which year had a greater amount of money market funds?
Answer: 2019
2019
2018
$M
$M
Property, plant and equipment
209
666
Other assets
16
155
Total assets classified as held for sale
225
821
Provisions
–
21
Total liabilities directly associated with assets held for sale
–
21
this section sets out the assets and liabilities subject to a committed plan to sell .
at 30 june 2019 assets held for sale includes group properties -2018 : assets and liabilities relating to the petrol business and other group properties have been classified as held for sale .
assets are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than continuing use and a sale is considered highly probable .
they are measured at the lower of their carrying amount and fair value less costs to sell except for assets such as deferred tax assets assets arising from employee benefits and financial assets which are specifically exempt from this measurement requirement .
an impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell .
a gain is recognised for any subsequent increases in fair value less costs to sell of an asset but not in excess of any cumulative impairment loss previously recognised .
a gain or loss not previously recognised by the date of the sale of the asset is recognised at the date of derecognition .
assets are not depreciated or amortised while they are classified as held for sale .
interest and other expenses attributable to the liabilities classified as held for sale continue to be recognised .

Question: What is the difference in other assets between 2018 and 2019?
Answer: 139
December 31, 2019
December 31, 2018 (1)
Accounts receivable
$80.5
$92.6
Prepaids and other current assets
8.3
7.7
Notes receivable and other non-current assets
21.3
22.2
Unearned revenue (2)
35.0
35.0
Other non-current liabilities (3)
79.0
54.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
information about receivables contract assets and contract liabilities from contracts with tenants is as follows : .
-1 prior-period amounts adjusted with the adoption of the new lease accounting guidance as applicable .
-2 excludes $ 56 .
7 million and $ 55 .
0 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
-3 excludes $ 300 .
2 million and $ 313 .
6 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
the company records unearned revenue when payments are received from tenants in advance of the completion of the company ’ s performance obligations .
long-term unearned revenue is included in other non-current liabilities .
during the year ended december 31 2019 the company recognized $ 62 .
2 million of revenue that was included in the unearned revenue balance as of december 31 2018 .
during the year ended december 31 2018 the company recognized $ 44 .
4 million of revenue that was included in the unearned revenue balance as of january 1 2018 .
the company also recognized revenues of $ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .

Question: What was the change in Prepaids and other current assets between 2018 and 2019?
Answer: 0.6
US$
US$
US$
Hedging effect
(In millions of dollars, except interest rates) Effective date
Principal/ Notional amount (US$)
Maturity date
Coupon rate
Fixed hedged (Cdn$) interest rate 1
Equivalent (Cdn$)
2019 issuances
April 30, 2019
1,250
2049
4.350%
4.173%
1,676
November 12, 2019
1,000
2049
3.700%
3.996%
1,308
2018 issuances
February 8, 2018
750
2048
4.300%
4.193%
938
debt derivatives .
we use cross-currency interest rate agreements -debt derivatives to manage risks from fluctuations in foreign exchange rates associated with our us dollar-denominated senior notes and debentures lease liabilities credit facility borrowings and us cp borrowings .
we designate the debt derivatives related to our senior notes and debentures and lease liabilities as hedges for accounting purposes against the foreign exchange risk associated with specific debt instruments .
debt derivatives related to our credit facility and us cp borrowings have not been designated as hedges for accounting purposes .
1 converting from a fixed us $ coupon rate to a weighted average cdn $ fixed rate .
settlement of debt derivatives related to senior notes we did not settle any debt derivatives related to senior notes during 2019 .
in april 2018 we settled the debt derivatives related to the repayment of the entire outstanding principal amount of our us $ 1 .
4 billion - $ 1 .
8 billion 6 .
8 % senior notes otherwise due in august 2018 .
see “ sources and uses of cash ” for more information .

Question: What was the increase / (decrease) in the coupon rate from November 12, 2019 to April 30, 2019?
Answer: -0.18
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent/ Margin Change
Global Business Services
External gross profit
$4,448
$4,033
10.3%
External gross profit margin
26.8%
25.1%
1.7pts
Pre-tax income
$1,629
$1,303
25.0%
Pre-tax margin
9.6%
7.9%
1.7pts
* recast to reflect segment changes .
the year-to-year improvements in margins and pre-tax income in gbs were the result of the shift to higher-value offerings realignment of resources to key skill areas increased productivity and utilization as well as a benefit from currency due to the company ’ s global delivery model .

Question: What was the gross profit margin in 2018?
Answer: 26.8%
Ratings Level (S&P/Moody's/Fitch)
Facility Fee Rate
All-in Borrowing Spread
A-/A3/A- or above
0.090%
1.000%
BBB+/Baa1/BBB+
0.100%
1.125%
BBB/Baa2/BBB (current level)
0.125%
1.250%
BBB-/Baa3/BBB-
0.175%
1.375%
BB+/Ba1/BB+ or lower
0.225%
1.625%
standard & poor ' s rating services ' a standard & poor ' s financial services llc business - " s & p " corporate credit rating is " bbb .
" moody ’ s investor service inc .
' s - " moody ' s " applicable rating is " baa2 .
" fitch ratings ' a wholly owned subsidiary of fimlac s .
a .
- " fitch " applicable rating is " bbb .
" the below table outlines the fees paid on the unused portion of the facility - " facility fee rate " and letter of credit fees and borrowings - " undrawn letter of credit fee and borrowing spread " that corresponds to the applicable rating levels from s & p moody ' s and fitch .
in the event the rating levels are split the applicable fees and spread will be based upon the rating level in effect for two of the rating agencies or if all three rating agencies have different rating levels the applicable fees and spread will be based upon the rating level that is between the rating levels of the other two rating agencies .

Question: What are the firm's current credit rating by the three rating agencies?
Answer: Standard & Poor's Rating Services', a Standard & Poor's Financial Services LLC business ("S&P"), corporate credit rating is "BBB." Moody’s Investor Service, Inc.'s ("Moody's") applicable rating is "Baa2." Fitch Ratings', a wholly owned subsidiary of Fimlac, S.A. ("Fitch"), applicable rating is "BBB."