FangyuLei/tatqa huggingface dataset:
2019
2018
2019
2018
€m
€m
INRm
INRm
Net exposure
468.9
555.7
5,072.4
6,274.5
Foreign exchange rate
1.1825
1.1126
94.4586
88.3432
27 financial risk management -continued .
the table below summarises the group ’ s exposure to foreign exchange risk as well as the foreign exchange rates applied : .
the approximate impact of a 10 per cent appreciation in foreign exchange rates would be a positive movement of £ 50 .
0 million -2018 : £ 63 .
4 million to equity attributable to owners of the group .
the approximate impact of a 10 per cent depreciation in foreign exchange rates would be a negative movement of £ 40 .
9 million -2018 : £ 51 .
9 million to equity attributable to owners of the group .
there is no material income statement impact as these exchange differences are recognised in other comprehensive income .
as part of the strategy to mitigate the group ’ s exposure to foreign exchange risk the group is able to borrow part of its rcf in euros up to € 100 million .
the rcf borrowings denominated in euros have been designated as a hedging instrument -net investment hedge against the group ’ s net investment in spain with the hedged risk being the changes in the euro / pounds sterling spot rate that will result in changes in the value of the group ’ s net investments in spain .
at 31 december 2019 € 100 million -2018 : € 100 million was drawn in euros .

Question: What is the net exposure to foreign exchange risk (euro) in 2019?
Answer: 468.9
2019
2018
$’000
$’000
Auditors of the parent entity – Deloitte Touche Tohmatsu Australia
Audit or review of the financial reports
3,055
2,778
Assurance related services (1)
341
289
Tax compliance services
–
11
Other non-audit services (2)
222
193
3,618
3,271
Other auditors (3)
Audit or review of the financial reports
432
419
Assurance related services (1)
50
50
Tax compliance services
62
29
544
498
Total auditors’ remuneration
4,162
3,769
this section presents the total remuneration of the group ’ s external auditors for audit assurance and other services .
the auditors ’ remuneration for the group is as follows : .
-1 assurance related services include various agreed upon procedures and review of the sustainability report .
-2 other non-audit services include financial due diligence and other sundry services .
-3 other auditors are international associates of deloitte touche tohmatsu australia .

Question: In 2019, what is the percentage constitution of Deloitte Touche Tohmatsu Australia's remuneration in the total auditors' remuneration?
Answer: 86.93
2019
2018
Cash flows from operating activities
7,958
7,384
Capital expenditures
(3,988)
(3,971)
Cash dividends paid on preferred shares
(147)
(149)
Cash dividends paid by subsidiaries to NCI
(65)
(16)
Acquisition and other costs paid
60
79
Voluntary DB pension plan contribution
–
240
Free cash flow
3,818
3,567
free cash flow and dividend payout ratio .
the terms free cash flow and dividend payout ratio do not have any standardized meaning under ifrs .
therefore they are unlikely to be comparable to similar measures presented by other issuers .
we define free cash flow as cash flows from operating activities excluding acquisition and other costs paid -which include significant litigation costs and voluntary pension funding less capital expenditures preferred share dividends and dividends paid by subsidiaries to nci .
we exclude acquisition and other costs paid and voluntary pension funding because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance .
excluding these items does not imply they are non-recurring .
we consider free cash flow to be an important indicator of the financial strength and performance of our businesses because it shows how much cash is available to pay dividends on common shares repay debt and reinvest in our company .
we believe that certain investors and analysts use free cash flow to value a business and its underlying assets and to evaluate the financial strength and performance of our businesses .
the most comparable ifrs financial measure is cash flows from operating activities .
we define dividend payout ratio as dividends paid on common shares divided by free cash flow .
we consider dividend payout ratio to be an important indicator of the financial strength and performance of our businesses because it shows the sustainability of the company ’ s dividend payments .
the following table is a reconciliation of cash flows from operating activities to free cash flow on a consolidated basis .

Question: What is  Cash flows from operating activities for 2018?
Answer: 7,384
Payment Due by Period
Payment Due by Period
Payment Due by Period
Payment Due by Period
Contractual obligations
Total
Year 1
Years 2 - 3
Years 4 - 5
More than 5 years
Debt obligations (1)
$305,927
$28,430
$59,509
$55,708
$162,280
Interest obligations (1)
28,200
6,326
11,039
8,928
1,907
Operating lease obligations
48,311
10,898
14,302
9,402
13,709
Pension and other post-retirement benefits (2)
94,178
6,758
15,184
18,024
54,212
Employee separation liability
7,640
594
674
674
5,698
Restructuring liability
2,181
1,869
312
—
—
Purchase commitments
31,468
31,468
—
—
—
Capital lease obligations
2,049
993
888
168
—
Anti-trust fines and settlements (3)
34,880
21,712
10,203
2,965
—
Total
$554,834
$109,048
$112,111
$95,869
$237,806
commitments .
at march 31 2019 we had contractual obligations in the form of non-cancellable operating leases and debt including interest payments -see note 3 “ debt ” and note 15 “ commitments and contingencies ” to our consolidated financial statements european social security pension benefits other post-retirement benefits inventory purchase obligations fixed asset purchase obligations acquisition related obligations and construction obligations as follows -amounts in thousands : .
-1 refer to note 3 “ debt ” for additional information .
repayment of the customer capacity agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter .
-2 reflects expected benefit payments through fiscal year 2029 .
-3 in addition to amounts reflected in the table an additional $ 2 .
9 million has been recorded in the line item " accrued expenses " for which the timing of payment has not been determined .

Question: What were the interest obligations that had payments due more than 5 years?
Answer: 1,907
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Adjusted EBITDA
International and Global Accounts
$2,286
2,341
821
Enterprise
3,490
3,522
2,456
Small and Medium Business
1,870
2,013
1,581
Wholesale
3,427
3,666
2,566
Consumer
4,914
5,105
5,136
Total segment EBITDA
$15,987
16,647
12,560
Operations and Other EBITDA
(7,216)
(8,045)
(6,504)
Total adjusted EBITDA
$8,771
8,602
6,056
reconciliation of segment ebitda to total adjusted ebitda is below : .
for additional information on our reportable segments and product and services categories see note 17 — segment information to our consolidated financial statements in item 8 of part ii of this report .

Question: What is the change in the adjusted EBITDA under Wholesale in 2019 from 2018?
Answer: -239
As of December 31,
As of December 31,
2019
2018
Capitalized software development costs
$6,029
$5,102
Accumulated amortization
(4,485)
(3,412)
Software development costs, net
1,544
$1,690
note 9 - software development costs .
capitalized software development costs as of december 31 2019 and 2018 consisted of the following -in thousands : .
the weighted average remaining amortization period for the company ’ s software development costs is 1 .
61 years .
amortization expense for capitalized software development costs was $ 1 .
025 million and $ 1 .
2 million for each of the years ended december 31 2019 and 2018 .

Question: What was the weighted average remaining amortization period for the Company’s software development costs?
Answer: 1.61 years
December 31,
December 31,
2019
2018
Internally developed software
$808.2
$746.0
Purchased software
78.9
60.7
Computer software
887.1
806.7
Accumulated amortization
(481.1)
(401.1)
Computer software, net
$406.0
$405.6
-8 computer software .
computer software net consists of the following -in millions : .
in the fourth quarter of 2019 we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services .
the software was acquired for $ 32 .
0 million of which software valued at $ 6 .
5 million was received as of december 31 2019 and resulted in non-cash investing activity of $ 4 .
8 million .

Question: How much did the company acquire software for?
Answer: 32.0
Grant Date
Exercise Date
Expiry Date
Exercise Price $
No. of Options at Beg. of Year
Options Exercised or Lapsed
No. of Options at End of Year
2 Jul 2012
2 Jul 2015
2 Jul 2017
0.92
40,000
(40,000)
-
2 Jul 2013
2 Jul 2016
30 Sept 2018 1
0.92
295,000
(220,000)
75,000
2 Jul 2014
2 Jul 2017
2 Jul 2019
1.30
875,000
(405,000)
470,000
2 Jul 2015
2 Jul 2018
2 Jul 2020
2.67
1,000,000
-
1,000,000
22 Dec 2016
31 Aug 2019
22 Dec 2021
3.59
1,323,730
-
1,323,730
Total
3,533,730
(665,000)
2,868,730
Weighted average exercise price
$1.15
$2.82
movement of options during the year ended 30 june 2018 : .
the weighted average fair value of options granted during the year was nil -2018 : nil as there were none issued during the year .
the weighted average share price for share options exercised during the period was $ 3 .
57 -2018 : $ 3 .
90 .
the weighted average remaining contractual life for share options outstanding at the end of the period was 1 .
68 years -2018 : 2 .
47 years .
the weighted average remaining contractual life for share options outstanding at the end of the period was 1 .
68 years -2018 : 2 .
47 years .

Question: What was the weighted average share price for share options exercised during the period?
Answer: $3.57 (2018: $3.90).
December 31,
December 31,
2019
2018
Software
$114,674
$170,327
Buildings
92,092
64,263
Equipment
60,661
100,421
Furniture and fixtures
34,768
38,200
Lease hold improvements
33,668
26,319
Land
31,374
5,124
367,237
404,654
Accumulated depreciation and amortization
(236,330)
(331,700)
Property and equipment, net
$130,907
$72,954
-4 property and equipment .
property and equipment consist of the following -in thousands : .
depreciation and amortization expense related to property and equipment was $ 22538000 $ 21721000 and $ 25787000 in 2019 2018 and 2017 respectively .
on november 1 2019 we completed the purchase of real estate in chandler arizona for approximately $ 48000000 that we intend to use as our global corporate headquarters .
the property contains a building and some infrastructure in place that we will complete readying for our use over the next year .
we intend to sell our current properties in tempe arizona .
included within the software buildings and land values presented above are assets in the process of being readied for use in the amounts of approximately $ 12138000 $ 27658000 and $ 11700000 respectively .
depreciation on these assets will commence as appropriate when they are ready for use and placed in service .

Question: What is the change in Buildings between 2018 and 2019?
Answer: 27829
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: On may 18, 2017,  what did the O&C Committee approve?
Answer: a change in the vesting policy regarding the existing 2017 Three year PSU Awards for Ilham Kadri.
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
2017
Cloud & Cognitive Software*
Software
$18,712
$17,970
$17,681
Services
4,321
4,082
3,920
Systems
166
156
150
Global Business Services*
Services
$16,363
$16,238
$15,728
Software
156
151
179
Systems
115
206
165
Global Technology Services*
Services
$20,768
$22,222
$21,913
Maintenance
5,183
5,484
5,783
Systems
1,072
1,069
1,207
Software
338
371
310
Systems
Servers
$ 3,746
$ 3,996
$ 3,993
Storage
1,920
2,114
2,243
Software
1,528
1,499
1,520
Services
410
425
438
Global Financing
Financing
$ 1,120
$ 1,223
$ 1,167
Used equipment sales
281
366
530
* recast to conform to 2019 presentation .
* * reclassified to conform to 2019 presentation .
refer to “ basis of presentation ” in note a “ significant accounting policies ” for additional information .
the following table presents external revenue for similar classes of products or services within the company ’ s reportable segments .
client solutions often include ibm software and systems and other suppliers ’ products if the client solution requires it .
for each of the segments that include services software-as-a-service consulting education training and other product-related services are included as services .
for each of these segments software includes product license charges and ongoing subscriptions .

Question: What is included in Services?
Answer: For each of the segments that include services, Software-as-a-Service, consulting, education, training and other product-related services are included as services.
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 does Purchase obligations incorporate?
Answer: Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements.
increase (decrease)
Change between Fiscal increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$(48)
$48,717
Commissions
(6,588)
16,993
Contract labour and consulting
(871)
609
Share-based compensation
(752)
(454)
Travel and communication
(1,113)
271
Marketing expenses
(5,742)
3,880
Facilities
808
8,373
Bad debt expense
3,519
4,013
Other miscellaneous
(319)
2,285
Total change in sales and marketing expenses
$(11,106)
$84,687
sales and marketing expenses consist primarily of personnel expenses and costs associated with advertising marketing events and trade shows .
sales and marketing expenses decreased by $ 11 .
1 million during the year ended june 30 2019 as compared to the prior fiscal year .
this was primarily due to -i a decrease in commissions expense of $ 6 .
6 million of which approximately $ 8 .
9 million is the net result of the company capitalizing more commission expense under topic 606 whereas previously under topic 605 such costs would have been expensed as incurred -ii a decrease in marketing expenses of $ 5 .
7 million and -iii a decrease in travel and communication expenses of $ 1 .
1 million .
these were partially offset by -i an increase in bad debt expense of $ 3 .
5 million as certain low dollar receivables were provided for entirely as they became aged greater than one year .
overall our sales and marketing expenses as a percentage of total revenues decreased to approximately 18 % from approximately 19 % in the prior fiscal year .
our sales and marketing labour resources increased by 103 employees from 1948 employees at june 30 2018 to 2051 employees at june 30 2019 .

Question: How many employees are there at June 30, 2019?
Answer: 2,051
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Net income attributable to ON Semiconductor Corporation
$211.7
$627.4
$810.7
Basic weighted average common shares outstanding
410.9
423.8
421.9
Add: Incremental shares for:
Dilutive effect of share-based awards
1.9
4.3
5.5
Dilutive effect of convertible notes
3.2
7.8
0.9
Diluted weighted average common shares outstanding
416.0
435.9
428.3
Net income per common share attributable to ON Semiconductor Corporation:
Basic
$0.52
$1.48
$1.92
Diluted
$0.51
$1.44
$1.89
earnings per share .
calculations of net income per common share attributable to on semiconductor corporation are as follows -in millions except per share data : .
basic income per common share is computed by dividing net income attributable to on semiconductor corporation by the weighted average number of common shares outstanding during the period .
to calculate the diluted weighted-average common shares outstanding the number of incremental shares from the assumed exercise of stock options and assumed issuance of shares relating to rsus is calculated by applying the treasury stock method .
share-based awards whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net income per share calculation .
the excluded number of anti-dilutive share-based awards was approximately 0 .
8 million 0 .
6 million and 0 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
the dilutive impact related to the company ’ s 1 .
00 % notes and 1 .
625 % notes is determined in accordance with the net share settlement requirements under which the company ’ s convertible notes are assumed to be convertible into cash up to the par value with the excess of par value being convertible into common stock .
additionally if the average price of the company ’ s common stock exceeds $ 25 .
96 per share with respect to the 1 .
00 % notes or $ 30 .
70 per share with respect to the 1 .
625 % notes during the relevant reporting period the effect of the additional potential shares that may be issued related to the warrants that were issued concurrently with the issuance of the convertible notes will also be included in the calculation of diluted weighted-average common shares outstanding .
prior to conversion the convertible note hedges are not considered for purposes of the earnings per share calculations as their effect would be anti-dilutive .
upon conversion the convertible note hedges are expected to offset the dilutive effect of the 1 .
00 % notes and 1 .
625 % notes respectively when the stock price is above $ 18 .
50 per share with respect to the 1 .
00 % notes and $ 20 .
72 per share with respect to the 1 .
625 % notes .

Question: How is Basic income per common share computed?
Answer: dividing net income attributable to ON Semiconductor Corporation by the weighted average number of common shares outstanding during the period.
2019
2018
2017
Cost of revenue
$207
$78
$52
Selling and marketing
2,967
2,656
1,577
Research and development
2,013
1,801
1,028
General and administrative
4,450
4,415
2,821
Stock-based compensation expense included in expenses
$9,637
$8,950
$5,478
stock-based compensation .
the following table summarizes stock-based compensation expense related to rsus stock options and espp shares for the fiscal years ended september 30 2019 2018 and 2017 which were allocated as follows -amounts shown in thousands : .

Question: What is the average expense of general and administrative from 2017 to 2019?
Answer: 3895.33
As of March 31,
As of March 31,
2019
2018
U.S. build-to-suit facility
$47,001
$43,925
U.K. build-to-suit facility
—
31,240
Less: Accumulated depreciation
(5,164)
(753)
$41,837
$74,412
-1 includes construction costs capitalized related to build-to-suit facilities : .
as of march 31 2019 and 2018 the u .
s .
build-to-suit facility includes company-funded building improvements of $ 5 .
2 million and $ 4 .
5 million respectively .
in march 2019 the company derecognized the u .
k .
build-to-suit facility upon substantial completion of construction .
see note 12 for further details .

Question: What is the change in Accumulated depreciation from March 31, 2018 to March 31, 2019?
Answer: 4411