FangyuLei/tatqa huggingface dataset:
Financial Assets
As of December 31,
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial assets at fair value through profit or loss
$12,084,297
$14,021,473
Financial assets at fair value through other comprehensive income
11,585,477
14,723,232
Financial assets measured at amortized cost
Cash and cash equivalents (excludes cash on hand)
83,655,648
95,486,403
Receivables
24,583,451
26,459,392
Refundable deposits
2,757,399
2,600,733
Other financial assets
2,320,037
2,353,066
Total
$136,986,309
$155,644,299
Financial Liabilities
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial liabilities measured at amortized cost
Short-term loans
$13,103,808
$12,015,206
Payables
23,559,548
27,433,065
Guarantee deposits (current portion included)
665,793
296,694
Bonds payable (current portion included)
41,378,182
38,781,416
Long-term loans (current portion included)
30,826,215
33,902,074
Lease liabilities (Note)
—
6,031,025
Other financial liabilities
20,523,099
20,093,441
Total
$130,056,645
$138,552,921
note : the company adopted ifrs 16 on january 1 2019 .
the company elected not to restate prior periods in accordance with the transition provision in ifrs 16 .
financial risk management objectives and policies .
the company ’ s risk management objectives are to manage the market risk credit risk and liquidity risk related to its operating activities .
the company identifies measures and manages the aforementioned risks based on policy and risk preference .
the company has established appropriate policies procedures and internal controls for financial risk management .
before entering into significant financial activities approval process by the board of directors and audit committee must be carried out based on related protocols and internal control procedures .
the company complies with its financial risk management policies at all times .

Question: What is the increase / (decrease) in the Financial assets at fair value through profit or loss from 2018 to 2019?
Answer: 1937176
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Increase/ (decrease)
% Change
Net revenues by distribution channel:
Digital online channels (1)
$4,932
$5,786
$(854)
(15)%
Retail channels
909
1,107
(198)
(18)
Other (2)
648
607
41
7
Total consolidated net revenues
$6,489
$7,500
$(1,011)
(13)
consolidated results .
net revenues by distribution channel .
the following table details our consolidated net revenues by distribution channel -amounts in millions : .
-1 net revenues from “ digital online channels ” include revenues from digitally-distributed subscriptions downloadable content microtransactions and products as well as licensing royalties .
-2 net revenues from “ other ” primarily includes revenues from our distribution business and the overwatch league .
digital online channel net revenues the decrease in net revenues from digital online channels for 2019 as compared to 2018 was primarily due to : • lower revenues recognized from the destiny franchise -reflecting our sale of the publishing rights for destiny to bungie in december 2018 ; and • lower revenues recognized from hearthstone .
retail channel net revenues the decrease in net revenues from retail channels for 2019 as compared to 2018 was primarily due to : • lower revenues recognized from call of duty : black ops 4 which was released in october 2018 as compared to call of duty : wwii which was released in november 2017 ; • lower revenues recognized from the destiny franchise ; and • lower revenues from crash bandicoot ™ n .
sane trilogy which was released on the xbox one pc and nintendo switch in june 2018 .
the decrease was partially offset by : • revenues recognized from crash team racing nitro-fueled which was released in june 2019 ; • revenues from sekiro : shadows die twice which was released in march 2019 ; and • higher revenues recognized from call of duty : modern warfare which was released in october 2019 as compared to call of duty : black ops 4 .

Question: What was net revenues from retail channels in 2019?
Answer: 909
December 31,
December 31,
December 31,
December 31,
Selected Consolidated Balance Sheet Data:
2019
2018
2017
2016
Cash and cash equivalents
$195,760
$303,390
$224,614
$185,243
Restricted cash
250,081
155,109
129,224
42,871
Loan receivables held for sale, net
51,926
2,876
73,606
41,268
Deferred tax assets, net
364,841
306,979
—
—
Total assets
951,048
802,905
462,889
302,205
Finance charge reversal liability
206,035
138,589
94,148
68,064
Term loan
384,497
386,822
338,263
—
Tax receivable agreement liability
311,670
260,901
—
—
Total liabilities
1,005,991
837,670
488,928
89,995
Total temporary equity
—
—
430,348
335,720
Noncontrolling interest
(80,758)
(60,349)
—
—
Total permanent equity (deficit)
(54,943)
(34,765)
(456,387)
(123,510)
Total liabilities, temporary equity and permanent equity (deficit)
951,048
802,905
462,889
302,205
item 6 .
selected financial data -dollars in thousands except per share data and unless otherwise indicated .
the selected consolidated statements of operations data for the years ended december 31 2019 2018 and 2017 and the selected consolidated balance sheet data as of december 31 2019 and 2018 were derived from our consolidated financial statements included in item 8 of this form 10-k .
the selected consolidated statements of operations data for the years ended december 31 2016 and 2015 and the selected consolidated balance sheet data as of december 31 2017 and 2016 were derived from our audited consolidated financial statements not included in this form 10-k .
our historical results are not necessarily indicative of the results to be expected in the future .
you should read the following financial information together with the information under item 7 " management ' s discussion and analysis of financial condition and results of operations " and the consolidated financial statements and related notes included in item 8 .
gs holdings and gsllc are our predecessors for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of either gs holdings or gsllc and its subsidiaries .
the amounts as of december 31 2019 and 2018 and during the period from may 24 2018 through december 31 2019 represent those of consolidated greensky inc .
and its subsidiaries .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 to the notes to consolidated financial statements in item 8 for further information on our organization .

Question: What was the amount of Cash and cash equivalents in 2016?
Answer: 185,243
December 31, 2019
December 31, 2018
(in thousands)
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash, cash equivalents and restricted cash
$93,117
$74,191
7 .
balance sheet details .
cash cash equivalents and restricted cash consist of the following : .
as of december 31 2019 and december 31 2018 cash and cash equivalents included $ 20 .
4 million and $ 0 of money market funds respectively .
as of december 31 2019 and 2018 the company has restricted cash of $ 0 .
4 million and $ 1 .
0 million respectively .
the cash is restricted in connection with guarantees for certain import duties and office leases .

Question: In what respect is cash restricted?
Answer: restricted in connection with guarantees for certain import duties and office leases.
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Notional U.S. federal income tax expense at the statutory rate (1)
$ 406
$ 551
$ 602
Adjustments to reconcile to the income tax expense (benefit):
U.S. state income tax benefit, net
(5)
(7)
(4)
Tax law changes
15
638
7
Tax credits
(22)
(8)
(8)
Non-U.S. net earnings(2)
(166)
(213)
(355)
Change in accrued income tax liabilities
(61)
13
24
Valuation allowance
(163)
33
(1)
Legal entity restructuring and intercompany transactions
3
(1,329)
(40)
Excess tax benefits from share-based payments
(8)
(24)
(40)
Other
(14)
2
(5)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180
the reconciliation between u .
s .
federal income taxes at the statutory rate and income tax expense -benefit was as follows : .
-1 the u .
s .
federal statutory rate was 21 % for fiscal 2019 24 .
58 % for fiscal 2018 and 35 % for fiscal 2017 .
-2 excludes items which are separately presented .
the income tax benefit for fiscal 2019 included a $ 216 million income tax benefit related to the tax impacts of certain measures of the switzerland federal act on tax reform and ahv financing - “ swiss tax reform ” a $ 90 million income tax benefit related to the effective settlement of a tax audit in a non-u .
s .
jurisdiction and $ 15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions .
see “ swiss tax reform ” below for additional information regarding swiss tax reform .
the income tax benefit for fiscal 2018 included a $ 1222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended september 28 2018 .
the net income tax benefit of $ 1222 million related primarily to the recognition of certain non-u .
s .
loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income partially offset by a $ 46 million increase in the valuation allowance for certain u .
s .
federal tax credit carryforwards .
the income tax benefit for fiscal 2018 also included $ 567 million of income tax expense related to the tax impacts of the tax cuts and jobs act -the “ act ” and a $ 61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended december 29 2017 .
see “ tax cuts and jobs act ” below for additional information regarding the act .
the income tax expense for fiscal 2017 included a $ 52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for u .
s .
tax loss carryforwards a $ 40 million income tax benefit related to share-based payments and the adoption of asu no .
2016-09 and a $ 14 million income tax benefit associated with pre-separation tax matters .

Question: What was the statutory rate used in fiscal 2019 when calculating the Notional U.S. federal income tax expense?
Answer: 21%
Number of securities to be issued upon exercise of outstanding options and rights
Weighted-average exercise price of outstanding options and rights
Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column(a))
(a)
(b)
(c)
Equity compensation plans approved by security holders
445,000(1)
$2.34(3)
1,780,505
Equity compensation plans not approved by security holders
500,000(2)
$1.19
—
Total
945,000
$1.39(3)
1,780,505
equity compensation plan information .
the following table summarizes share and exercise price information for our equity compensation plans as of december 31 2019 .
-1 includes 105000 shares of our common stock issuable upon exercise of outstanding stock options and 340000 shares issuable upon vesting of outstanding restricted stock units .
-2 represents an individual option grant to our chairman and chief executive officer outside of and prior to the establishment of the 2013 stock incentive plan in october 2013 referred to in the above table .
the option agreement pertaining to such option grant contain customary anti-dilution provisions .
-3 does not take into account outstanding restricted stock units as these awards have no exercise price .
our 2013 stock incentive plan - “ 2013 plan ” provides for the grant of any or all of the following types of awards : -a stock options -b restricted stock -c deferred stock -d stock appreciation rights and -e other stock-based awards including restricted stock units .
awards under the 2013 plan may be granted singly in combination or in tandem .
subject to standard anti-dilution adjustments as provided in the 2013 plan the 2013 plan provides for an aggregate of 2600000 shares of our common stock to be available for distribution pursuant to the 2013 plan .
the compensation committee -or the board of directors will generally have the authority to administer the 2013 plan determine participants who will be granted awards under the 2013 plan the size and types of awards the terms and conditions of awards and the form and content of the award agreements representing awards .
awards under the 2013 plan may be granted to our employees directors and consultants .
as of december 31 2019 there were options to purchase an aggregate of 605000 shares of common stock outstanding and 340000 shares issuable upon vesting of outstanding restricted stock units granted under the 2013 plan and a balance of 1780505 shares of common stock are reserved for issuance under the 2013 plan .

Question: What % of equity compensation plans that are approved are shares issuable upon vesting of outstanding restricted stock units?
Answer: 76.4
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Depreciation of property, plant and equipment
423,432
387,726
9.2
Amortization of intangible assets
57,293
45,928
24.7
480,725
433,654
10.9
3 .
3 depreciation and amortization .
-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 .
fiscal 2019 depreciation and amortization expense increased by 10 .
9 % resulting mainly from the impact of the metrocast acquisition combined with additional depreciation from the acquisitions of property plant and equipment during the fiscal year and the appreciation of the us dollar against the canadian dollar compared to the prior year .

Question: What was the increase / (decrease) in the Depreciation of property, plant and equipment from 2018 to 2019?
Answer: 35706
Pension
2019
2018
2017
Service cost
$1,437
$1,063
$1,068
Interest cost
3,715
3,807
2,942
Expected long-term return on plan assets
(5,291)
(5,954)
(4,206)
Recognized actuarial loss
741
1,127
1,929
Amortization of prior service credit
(44)
(88)
(138)
Net settlement loss
634
116
1,472
Net periodic benefit cost
$1,192
$71
$3,067
net periodic benefit cost .
the following table provides information about the net periodic benefit cost for the plans for fiscal years 2019 2018 and 2017 -in thousands : .
on september 1 2018 the company adopted a new accounting standard which changes the presentation of net periodic benefit cost in the consolidated statements of operation .
the company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling general and administrative expense to cost of revenue and for the other components from selling general and administrative expense to other expense .
prior periods have not been reclassified due to immateriality .

Question: What was the change in interest cost between 2018 and 2019?
Answer: -92
March 31,
March 31,
2019
2018
Term Loan Credit Agreement (1)
$—
$318,782
TOKIN Term Loan Facility (2)
276,808
—
Customer Advances (3)
11,270
—
Other, net (4)
6,393
5,841
Total debt
294,471
324,623
Current maturities
(28,430)
(20,540)
Total long-term debt
$266,041
$304,083
note 3 : debt .
a summary of debt is as follows -amounts in thousands : .
-1 amount shown is net of discount bank issuance costs and other indirect issuance costs of $ 13 .
3 million as of march 31 2018 .
-2 amount shown is net of discount bank issuance costs and other indirect issuance costs of $ 8 .
7 million as of march 31 2019 .
-3 amount shown is net of discount of $ 2 .
1 million as of march 31 2019 .
-4 amounts shown are net of discounts of $ 0 .
6 million and $ 0 .
5 million as of march 31 2019 and 2018 respectively .

Question: What was the change in current maturities between 2018 and 2019?
Answer: -7890
Year Ended February 28,
Year Ended February 28,
Year Ended February 28,
2019
2018
2017
Net income (loss)
$18,398
$16,617
$(7,904)
Investment income
(5,258)
(2,256)
(1,691)
Interest expense
16,726
10,280
9,896
Income tax provision (benefits)
(1,330)
10,681
(1,563)
Depreciation and amortization
20,016
22,957
23,469
Stock-based compensation
11,029
9,298
7,833
Impairment loss and equity in net loss of affiliate
6,787
1,411
1,284
Loss on extinguishment of debt
2,033
-
-
Acquisition and integration related expenses
935
-
4,513
Non-recurring legal expenses, net of reversal of litigation
provision
(11,020)
10,738
9,192
Gain on LoJack battery performance legal Settlement
(18,333)
(28,333)
-
Restructuring
8,015
-
-
Other
217
989
4,339
Adjusted EBITDA
$48,215
$52,382
$49,368
our codm evaluates each segment based on adjusted earnings before interest taxes depreciation and amortization - “ adjusted ebitda ” and we therefore consider adjusted ebitda to be a primary measure of operating performance of our operating segments .
we define adjusted ebitda as earnings before investment income interest expense taxes depreciation amortization and stock-based compensation and other adjustments as identified below .
the adjustments to our financial results prepared in accordance with u .
s .
generally accepted accounting principles - “ gaap ” to calculate adjusted ebitda are itemized below -in thousands : .
it is not practicable for us to report identifiable assets by segment because these businesses share resources functions and facilities .
we do not have significant long-lived assets outside the united states .

Question: What was the change in stock-based compensation between 2018 and 2019?
Answer: 1731
2019
2018
2017
Net derivative gains (losses) incurred
$(3.6)
$(0.9)
$0.6
Less: Net derivative gains (losses) allocated to reporting segments
(1.8)
(7.1)
5.7
Net derivative gains (losses) recognized in general corporate expenses
$(1.8)
$6.2
$(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks
$(2.1)
$0.2
$3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen
(1.1)
(0.3)
0.8
Net derivative gains (losses) allocated to International
2.8
(6.9)
1.6
Net derivative losses allocated to Foodservice
(0.6)
(0.1)
—
Net derivative losses allocated to Pinnacle Foods
(0.8)
—
—
Net derivative losses allocated to Commercial
—
—
(0.1)
Net derivative gains (losses) included in segment operating profit
$(1.8)
$(7.1)
$5.7
presentation of derivative gains -losses for economic hedges of forecasted cash flows in segment results .
derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment .
we believe these derivatives provide economic hedges of certain forecasted transactions .
as such these derivatives are recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses .
the gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings .
in the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results immediately .
the following table presents the net derivative gains -losses from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions under this methodology : .
as of may 26 2019 the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $ 1 .
4 million .
this amount reflected net gains of $ 1 .
0 million incurred during the fiscal year ended may 26 2019 as well as net gains of $ 0 .
4 million incurred prior to fiscal 2019 .
based on our forecasts of the timing of recognition of the underlying hedged items we expect to reclassify to segment operating results gains of $ 0 .
9 million in fiscal 2020 and $ 0 .
5 million in fiscal 2021 and thereafter .
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts .

Question: What does the table show us?
Answer: the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions
DIRECTOR COMPENSATION
Name (1)
Fees Earned or Paid in Cash ($)
Stock Awards ($) (2)
Total ($)
Keith Barnes
102,500
178,317
280,817
Richard E. Belluzzo
160,000
178,317
338,317
Laura Black
67,500
178,317
245,817
Tor Braham
67,500
178,317
245,817
Timothy Campos
77,500
178,317
255,817
Donald Colvin
97,500
178,317
275,817
Masood A. Jabbar
90,000
178,317
268,317
the director compensation policies summarized above resulted in the following total compensation for our non-management directors in fiscal year 2019 : .
director compensation table .
-1 oleg khaykin president and chief executive officer is not included in this table as he was an employee of the company and as such received no compensation for his services as a director .
his compensation is disclosed in the summary compensation table .
-2 the amounts shown in this column represent the grant date fair values of rsus issued pursuant to the company ’ s 2003 equity incentive plan computed in accordance with financial accounting standards board accounting standards codification topic 718 - “ fasb asc topic 718 ” excluding the effect of estimated forfeitures .
there can be no assurance that these grant date fair values will ever be realized by the non-employee directors .
for information regarding the number of unvested rsus held by each non-employee director as of the end of fiscal year 2019 see the column “ unvested restricted stock units outstanding ” in the table below .

Question: How much did Keith Barnes earn in cash?
Answer: 102,500
CASH FLOW SUMMARY
2019 $’000
2018 $’000 RESTATED
CHANGE
Net cash provided  from operating  activities
4,709
8,790
46%
Net cash used in  investing activities
(12,337)
(20,092)
(39%)
Net cash used in financing activities
(3,471)
(36,014)
(90%)
Net change in cash and cash equivalent
(11,099)
(47,316)
(77%)
financial position and cash flow .
capital expenditure and cash flow .
net operating cash inflow was $ 4709000 which was $ 4081000 lower than last year .
the reduction in operating revenue was offset by lower operational costs .
however net cash was impacted by the increase in trail to upfront revenue mix .
in addition as a result of the loss position reported for fy18 the group received a net tax refund of $ 2327000 during the year compared to the prior year net tax paid of $ 172000 .
net investing cash outflows for the year was $ 12337000 .
the $ 7755000 decrease in spend in investing activities relates to the group ’ s controlling interest acquisition of imoney in december 2017 .
net financing cash outflows for the 2019 year totalled $ 3471000 .
this included $ 2839000 lease payments and $ 497000 interest expense related to leases .
the material decrease against the prior year comparative period relates to $ 32918000 paid in share buy-backs and dividends in the prior period .

Question: What is the change in the net cash provided from operating activities from 2018 to 2019?
Answer: -4081