FangyuLei/tatqa huggingface dataset:
(In thousands)
2019
2018
2017
Income tax benefit at the US Federal statutory rate
$(2,718)
$(3,654)
$(4,019)
Benefit for state taxes
(304)
(642)
(142)
Impact of foreign operations
(310)
38
158
Indefinite life assets
130
335
102
Officer life insurance
3
(5)
(6)
Change in valuation allowance
3,302
3,328
4,007
Change in liability for unrecognized tax benefits
(400)
40
9
Impact of Tax Act, net
226
(3,287)
—
Meals and entertainment
60
81
163
Equity
2
476
—
Global intangible low-taxed income
94
—
—
Other
136
39
(36)
Total income tax expense (benefit)
$221
$(3,251)
$236
the following table presents the principal components of the difference between the effective tax rate to the u .
s .
federal statutory income tax rate for the years ended march 31 : .
during fiscal 2018 we recorded a provisional tax benefit of approximately $ 3 .
3 million as a result of the enactment of the tax cuts and jobs act - " tax act " on december 22 2017 .
we completed the accounting for the tax act during q3 fiscal 2019 and recorded an adjustment on december 31 2018 of $ 0 .
2 million to increase our deferred tax liability associated with certain indefinite lived intangibles .
we have elected to account for global intangible low-taxed income -gilti inclusions in the period in which they are incurred .
our tax provision includes a provision for income taxes in certain foreign jurisdictions where subsidiaries are profitable but only a minimal benefit is reflected related to u .
s .
and certain foreign tax losses due to the uncertainty of the ultimate realization of future benefits from these losses .
the 2019 tax provision results primarily from foreign tax expense the reversal of reserves for uncertain tax positions and the completion of our accounting for the tax act .
the 2019 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .
the 2018 tax provision primarily results from a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets due to passage of the tax act .
the 2018 effective rate differs from the statutory rate primarily due to the impact of the tax act recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance certain foreign and state tax effects including a benefit of $ 0 .
4 million related to a settlement with the california franchise tax board and other u .
s .
permanent book to tax differences .
the 2017 tax provision primarily results from state taxes taxes withheld in foreign jurisdictions and foreign tax expense .
the 2017 tax provision differs from the statutory rate primarily due to the recognition of net operating losses as deferred tax assets which were offset by increases in the valuation allowance state taxes and other u .
s .
permanent book to tax differences .

Question: What was the increase / (decrease) in the benefit for state taxes from 2018 to 2019?
Answer: 338
Restructuring
Non-Restructuring
Employee Separation Costs
Exit Costs
Exit Costs
Total
Balance at March 31, 2017
$5.4
$34.8
$—
$40.2
Charges
1.2
0.7
20.0
21.9
Payments
(5.9)
(9.2)
(0.9)
(16.0)
Non-cash - Other
(0.2)
1.0
—
0.8
Changes in foreign exchange rates
0.3
—
—
0.3
Balance at March 31, 2018
0.8
27.3
19.1
47.2
Additions due to Microsemi acquisition
10.4
9.0
—
19.4
Charges
48.9
(4.7)
—
44.2
Payments
(47.1)
(13.1)
(4.1)
(64.3)
Non-cash - Other
—
0.7
0.7
1.4
Changes in foreign exchange rates
(0.1)
—
—
(0.1)
Balance at March 31, 2019
$12.9
$19.2
$15.7
$47.8
Current
$26.9
Non-current
20.9
Total
$47.8
the following is a roll forward of accrued restructuring charges for fiscal 2019 and fiscal 2018 -in millions : .
the liability for restructuring and other exit costs of $ 47 .
8 million is included in accrued liabilities and other long-term liabilities on the company ' s consolidated balance sheets as of march 31 2019 .

Question: What was the total balance as of 2017?
Answer: 40.2
At December 31, 2019
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
$650
$(2)
$648
2022 Notes
400
(2)
398
2026 Notes
850
(7)
843
2027 Notes
400
(5)
395
2047 Notes
400
(9)
391
Total long-term debt
$2,700
$(25)
$2,675
At December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total long-term debt
$2,700
$(29)
$2,671
interest expense and financing costs .
fees and discounts associated with the issuance of our debt instruments are recorded as debt discount which reduces their respective carrying values and are amortized over their respective terms .
amortization expense is recorded within “ interest and other expense -income net ” in our consolidated statement of operations .
for the years ended december 31 2019 2018 and 2017 : interest expense was $ 86 million $ 134 million and $ 150 million respectively ; amortization of the debt discount and deferred financing costs was $ 4 million $ 6 million and $ 12 million respectively .
a summary of our outstanding debt is as follows -amounts in millions : .
with the exception of the 2026 and the 2047 notes using level 2 inputs -i .
e .
observable market prices in less-than-active markets at december 31 2019 the carrying values of the notes approximated their fair values as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods .
at december 31 2019 based on level 2 inputs the fair value of the 2026 and the 2047 notes were $ 893 million and $ 456 million respectively .
using level 2 inputs at december 31 2018 the carrying values of the 2021 notes and the 2022 notes approximated their fair values as the interest rates were similar to the current rates at which we could borrow funds over the selected interest periods .
at december 31 2019 based on level 2 inputs the fair values of the 2026 notes the 2027 notes and the 2047 notes were $ 800 million $ 376 million and $ 360 million respectively .

Question: What was the percentage change in the net carrying amount of total long-term debt between 2018 and 2019?
Answer: 0.15
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Dividends on multiple voting shares
32,951
29,813
Dividends on subordinate voting shares
70,757
63,886
103,708
93,699
c dividends .
for the year ended august 31 2019 quarterly eligible dividends of $ 0 .
525 per share for a total of $ 2 .
10 per share or $ 103 .
7 million were paid to the holders of multiple and subordinate voting shares compared to quarterly eligible dividends of $ 0 .
475 per share for a total of $ 1 .
90 per share or $ 93 .
7 million for the year ended august 31 2018 .
at its october 30 2019 meeting the board of directors of cogeco communications declared a quarterly eligible dividend of $ 0 .
58 per share for multiple voting and subordinate voting shares payable on november 27 2019 to shareholders of record on november 13 2019 .

Question: What was the average Dividends on subordinate voting shares from 2018 to 2019?
Answer: 67321.5
As of December 31,
As of December 31,
2019
2018
Liability component:
Principal
$92,000
$115,000
Less: debt discount, net of amortization
(12,776)
(20,903)
Net carrying amount
$79,224
$94,097
Equity component (1)
(14,555)
22,094
the 2022 notes consist of the following -in thousands : .
-1 recorded in the consolidated balance sheet within additional paid-in capital net of $ 0 .
8 million transaction costs in equity .
december 31 2019 also includes $ 36 .
7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $ 23 .
0 million principal balance repurchase of the 2022 notes .

Question: What is the change in the debt discount, net of amortization from December 31, 2019 to December 31, 2018?
Answer: -8127
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Semiconductor Equipment
$403,018
$533,770
$554,063
Industrial & Medical
245,992
185,122
116,949
Data Center Computing
91,438
—
—
Telecom & Networking
48,500
—
—
Total
$788,948
$718,892
$671,012
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
disaggregation of revenue .
the following table presents our sales by product line which includes certain reclassifications to prior comparative periods to conform to our current year presentation : .

Question: What was the change in sales of Semiconductor Equipment between 2017 and 2018?
Answer: -20293
Three months ended
Three months ended
Three months ended
Three months ended
March 31, 2018
June 30, 2018
September 30, 2018
December 31, 2018
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
Service revenue
$128,706
$129,296
$130,139
$132,049
Network operations, including equity-based compensation expense
54,875
54,379
54,615
55,660
Gains on equipment transactions
117
357
416
92
Operating income
20,637
21,354
22,255
22,311
Net income
6,784
6,552
8,231
7,100
Net income per common share—basic and diluted
0.15
0.15
0.18
0.16
Weighted-average number of common shares—basic
44,923,973
45,016,767
45,105,830
45,284,481
Weighted-average number of common shares—diluted
45,294,697
45,536,473
45,699,635
45,803,418
11 .
quarterly financial information -unaudited : -continued .
-1 included in net income for the three months ended september 30 2019 and december 31 2019 are an unrealized gain and -loss on foreign exchange on the company ’ s 2024 notes of $ 6 .
1 million and - $ 4 .
0 million respectively .

Question: What are the respective service revenue at March 31 and June 30, 2018?
Answer: $128,706 $129,296
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Short-term employee benefits
6.6
9.1
Post-employment benefits
0.1
0.1
Share-based payments - equity-settled
10.4
17.7
Total
17.1
26.9
compensation of key management personnel -including directors .
short-term employee benefits comprise fees salaries benefits and bonuses earned during the year as well as nonmonetary benefits .
post-employment benefits comprise the cost of providing defined contribution pensions to senior management in respect of the current period .
share-based payments comprise the cost of senior management ’ s participation in share-based payment plans for the period as measured by the fair value of awards in accordance with ifrs2 .

Question: In which year was the Total compensation of key management personnel larger?
Answer: 2018
December 31,
December 31,
2019
2018
Cash and cash equivalents
$259,067
$256,947
Restricted cash included in other assets
304
304
Cash, cash equivalents and restricted cash shown in the statement of cash flows
$259,371
$257,251
cash cash equivalents and restricted cash .
as of december 31 2019 the company had $ 259 .
1 million of cash and cash equivalents .
cash and cash equivalents include liquid investments primarily money market funds with maturities of less than 90 days at the time of purchase .
management determines the appropriate classification of its investments at the time of purchase and at each balance sheet date .
as of december 31 2019 and december 31 2018 the company had restricted cash of $ 0 .
3 million representing the amount pledged as collateral to the issuer of a standby letter of credit -the “ lc ” .
the lc which expires in august 2021 has been provided as a guaranty to the lessor of our corporate offices .
the following table provides a reconciliation of cash cash equivalents and restricted cash reported within the consolidated balance sheet to the consolidated statement of cash flows -in thousands : .

Question: What is the percentage change in cash and cash equivalents between 2018 and 2019?
Answer: 0.83
2019
2018
Number
€m
Number
€m
Ordinary shares of 2020⁄21 US cents each allotted, issued and fully paid:1, 2
1 April
28,814,803,308
4,796
28,814,142,848
4,796
Allotted during the year3
454,870
–
660,460
–
31 March
28,815,258,178
4,796
28,814,803,308
4,796
6 .
called up share capital .
accounting policies .
equity instruments issued by the company are recorded at the amount of the proceeds received net of direct issuance costs .
notes : 1 at 31 march 2019 there were 50000 -2018 : 50000 7 % cumulative fixed rate shares of £ 1 each in issue .
2 at 31 march 2019 the group held 1584882610 -2018 : 2139038029 treasury shares with a nominal value of € 264 million -2018 : € 356 million .
the market value of shares held was € 2566 million -2018 : € 4738 million .
during the year 45657750 -2018 : 53026317 treasury shares were reissued under group share schemes .
on 25 august 2017 729077001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 february 2016 .
on 25 february 2019 799067749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond .
on 5 march 2019 the group announced the placing of subordinated mandatory convertible bonds totalling £ 1 .
72 billion with a 2 year maturity date in 2021 and £ 1 .
72 billion with a 3 year maturity date due in 2022 .
the bonds are convertible into a total of 2547204739 ordinary shares with a conversion price of £ 1 .
3505 per share .
for further details see note 20 “ borrowings and capital resources ” in the consolidated financial statements .
3 represents us share awards and option scheme awards .

Question: Which financial years' information is shown in the table?
Answer: 2018 2019
€ millions
2019
2018
2017
Current tax expense
Germany
625
733
935
Foreign
1,153
1,019
716
Total current tax expense
1,778
1,752
1,651
Deferred tax expense/income
Germany
–3
57
–584
Foreign
–549
–298
–84
Total deferred tax income
–552
–241
–668
Total income tax expense
1,226
1,511
983
-c .
5 income taxes .
judgments and estimates .
we are subject to changing tax laws in multiple jurisdictions within the countries in which we operate .
our ordinary business activities also include transactions where the ultimate tax outcome is uncertain due to different interpretations of tax laws such as those involving revenue sharing and cost reimbursement arrangements between sap group entities .
in addition the amount of income taxes we pay is generally subject to ongoing audits by domestic and foreign tax authorities .
in determining our worldwide income tax provisions judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value .
in applying these judgments we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction including applicable tax laws and our interpretation thereof .
the assessment whether a deferred tax asset is impaired requires judgment as we need to estimate future taxable profits to determine whether the utilization of the deferred tax asset is probable .
in evaluating our ability to utilize our deferred tax assets we consider all available positive and negative evidence including the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable .
our judgment regarding future taxable income is based on assumptions about future market conditions and future profits of sap .
judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes and if not whether it is of financial nature .
in this judgment we particularly consider applicable local tax laws and interpretations on ifrs by national standard setters in the area of group financial reporting .
tax expense by geographic location .

Question: What was the percentage change in current tax expense in Germany in 2019 from 2018?
Answer: -14.73
2019
2018
2017
Stock-based compensation expense - Property
$1.8
$2.4
$2.1
Stock-based compensation expense - Services
1.0
0.9
0.8
Stock-based compensation expense - SG&A
108.6
134.2
105.6
Total stock-based compensation expense
$111.4
$137.5
$108.5
Stock-based compensation expense capitalized as property and equipment
$1.6
$2.0
$1.6
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
14 .
stock-based compensation .
summary of stock-based compensation plans — the company maintains equity incentive plans that provide for the grant of stock-based awards to its directors officers and employees .
the 2007 equity incentive plan as amended -the “ 2007 plan ” provides for the grant of non-qualified and incentive stock options as well as restricted stock units restricted stock and other stock-based awards .
exercise prices for non-qualified and incentive stock options are not less than the fair value of the underlying common stock on the date of grant .
equity awards typically vest ratably generally over four years for rsus and stock options and three years for psus .
stock options generally expire 10 years from the date of grant .
as of december 31 2019 the company had the ability to grant stock-based awards with respect to an aggregate of 7 .
0 million shares of common stock under the 2007 plan .
in addition the company maintains an employee stock purchase plan -the “ espp ” pursuant to which eligible employees may purchase shares of the company ’ s common stock on the last day of each bi-annual offering period at a 15 % discount from the lower of the closing market value on the first or last day of such offering period .
the offering periods run from june 1 through november 30 and from december 1 through may 31 of each year .
during the years ended december 31 2019 2018 and 2017 the company recorded and capitalized the following stock-based compensation expenses : .

Question: How many years did Stock-based compensation expense - Services exceed $1 million?
Answer: 1
2019
2018
Weighted average share price at the grant date
373.33
405.00
Risk free rate
1.08%~2.07%
1.77%~2.27%
Dividend yield
0.23%
0.24%~0.25%
Expected volatility (Note)
30.00%
30.00%
share-based payments -continued .
-a share option schemes -continued -iii fair value of option .
the directors of the company have used the binomial model to determine the fair value of the options as at the respective grant dates which is to be expensed over the relevant vesting period .
the weighted average fair value of options granted during the year ended 31 december 2019 was hkd123 .
82 per share -equivalent to approximately rmb106 .
09 per share -2018 : hkd127 .
43 per share -equivalent to approximately rmb103 .
46 per share .
other than the exercise price mentioned above significant judgment on parameters such as risk free rate dividend yield and expected volatility are required to be made by the directors in applying the binomial model which are summarised as below .
note : the expected volatility measured as the standard deviation of expected share price returns is determined based on the average daily trading price volatility of the shares of the company .

Question: How did the directors  determine the fair value of the options as at the respective grant dates?
Answer: Binomial Model
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
External revenue
$1,400
$1,590
(11.9) %
Internal revenue
1,232
1,610
(23.5)
Total revenue
$2,632
$3,200
(17.8) %
Pre-tax income
$1,055
$1,361
(22.5) %
in 2019 global financing delivered external revenue of $ 1400 million and total revenue of $ 2632 million with a decrease in gross margin of 2 .
7 points to 58 .
8 percent .
total pre-tax income of $ 1055 million decreased 22 .
5 percent compared to 2018 and return on equity decreased 5 .
0 points to 25 .
8 percent .
global financing total revenue decreased 17 .
8 percent compared to the prior year .
this was due to a decrease in internal revenue of 23 .
5 percent driven by decreases in internal used equipment sales -down 27 .
4 percent to $ 862 million and internal financing -down 12 .
6 percent to $ 370 million .
external revenue declined 11 .
9 percent due to decreases in external financing -down 8 .
5 percent to $ 1120 million and external used equipment sales -down 23 .
4 percent to $ 281 million .
the decrease in internal financing revenue was due to lower average asset balances partially offset by higher asset yields .
the decrease in external financing revenue reflects the wind down of the oem it commercial financing operations .
sales of used equipment represented 43 .
4 percent and 48 .
5 percent of global financing ’ s revenue for the years ended december 31 2019 and 2018 respectively .
the decrease in 2019 was due to a lower volume of internal used equipment sales .
the gross profit margin on used sales was 52 .
2 percent and 54 .
2 percent for the years ended december 31 2019 and 2018 respectively .
the decrease in the gross profit margin was driven by lower margins on internal used equipment sales .
global financing pre-tax income decreased 22 .
5 percent year to year primarily driven by a decrease in gross profit - $ 422 million partially offset by a decrease in total expense - $ 115 million which was mainly driven by a decline in ibm shared expenses in line with the segment ’ s performance a lower provision for credit losses and a gain from the sale of certain commercial financing capabilities in the first quarter of 2019 .
the decrease in return on equity from 2018 to 2019 was primarily due to lower net income .
refer to page 45 for the details of the after-tax income and return on equity calculations .

Question: What caused the Global Financing total revenue to decrease?
Answer: This was due to a decrease in internal revenue of 23.5 percent, driven by decreases in internal used equipment sales (down 27.4 percent to $862 million) and internal financing (down 12.6 percent to $370 million).
2019
2018
$'000
$'000
Bank finance facilities (AUD)
Drawn amount
663,800
520,300
Facility limit
680,000
605,000
Bank finance facilities (NZD)
Drawn amount
192,250
87,500
Facility limit
196,750
121,000
AUD equivalent of NZD facilities
Drawn amount
184,038
80,048
Facility limit
188,346
110,696
the group has non-current borrowing facilities denominated in australian dollars - “ aud ” and new zealand dollars - “ nzd ” .
all facilities are interest only facilities with any drawn balances payable at maturity .
drawn amounts and facility limits are as follows : .
the major terms of these agreements are as follows : • maturity dates on the facilities range from 23 july 2020 to 23 december 2026 -2018 : 23 july 2019 to 23 december 2026 .
• the interest rate applied is the bank bill rate plus a margin depending on the gearing ratio .
• security has been granted over the group ' s freehold investment properties .
the group has a bank overdraft facility with a limit of $ 3m that was undrawn at 30 june 2019 and 30 june 2018 .
during the year ended 30 june 2019 the group converted an existing aud facility of $ 25m into an nzd facility of $ 25 .
75m refinanced part of the existing debt facilities and increased its club banking facilities by aud $ 100m and nzd $ 50m -year ended 30 june 2018 facilities increased by $ 150m aud and $ 25m nzd .
the group have complied with the financial covenants of their borrowing facilities during the 2019 and 2018 reporting periods -see note 16 .
the fair value of borrowings approximates carrying value .
details of the exposure to risk arising from current and non-current borrowings are set out in note 15 .

Question: What is the change in Bank finance facilities (AUD) Drawn amount from 2018 to 2019?
Answer: 143500