FangyuLei/tatqa huggingface dataset:
April 27, 2019
April 28, 2018
April 29, 2017
Numerator:
Net Income (in millions)
$91.6
$57.2
$92.9
Denominator:
Denominator for Basic Earnings Per Share-Weighted Average Shares
Outstanding and Vested/Unissued Restricted Stock Units
37,405,298
37,281,630
37,283,096
Dilutive Potential Common Shares-Employee Stock Options,
Restricted Stock Awards and Restricted Stock Units
264,262
260,269
202,605
Denominator for Diluted Earnings Per Share
37,669,560
37,541,899
37,485,701
Basic and Diluted Income Per Share:
Basic Income Per Share
$2.45
$1.54
$2.49
Diluted Income Per Share
$2.43
$1.52
$2.48
8 .
income per share .
basic income per share is calculated by dividing net earnings by the weighted average number of common shares outstanding for the applicable period .
diluted income per share is calculated after adjusting the denominator of the basic income per share calculation for the effect of all potential dilutive common shares outstanding during the period .
the following table sets forth the computation of basic and diluted income per share : .
for fiscal 2019 options and rsus of 83939 were excluded from the computation of diluted net income per share as their effect would have been anti-dilutive .
for fiscal 2018 and fiscal 2017 the company had no options or rsus that were excluded from the computation of diluted net income per shares .
rsas for 594382 shares in fiscal 2019 363413 shares in fiscal 2018 and 779000 shares in fiscal 2017 were excluded from the calculation of diluted net income per share as these awards contain performance conditions that would not have been achieved as of the end of each reporting period had the measurement period ended as of that date .

Question: What amount of RSUs were excluded from the computation of diluted net income per share?
Answer: 83,939
€ 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 change in current tax expense in Germany in 2019 from 2018?
Answer: -108
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Cost of services 
$15,884
$15,335
$ 549
3.6%
Cost of wireless equipment 
18,219
18,763
(544)
(2.9)
Selling, general and administrative expense 
16,639
15,701
938
6.0
Depreciation and amortization expense 
11,353
11,952
(599)
(5.0)
Total Operating Expenses 
$ 62,095
$ 61,751
$ 344
0.6
operating expenses .
cost of services cost of services increased $ 549 million or 3 .
6 % during 2019 compared to 2018 primarily due to increases in rent expense as a result of adding capacity to the networks to support demand as well as an increase due to the adoption of the new lease accounting standard in 2019 increases in costs related to the device protection package offered to our wireless retail postpaid customers as well as regulatory fees .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program as well as decreases in access costs and roaming .
cost of wireless equipment cost of wireless equipment decreased $ 544 million or 2 .
9 % during 2019 compared to 2018 primarily as a result of declines in the number of wireless devices sold as a result of an elongation of the handset upgrade cycle .
these decrease were partially offset by a shift to higher priced devices in the mix of wireless devices sold .
selling general and administrative expense selling general and administrative expense increased $ 938 million or 6 .
0 % during 2019 compared to 2018 primarily due to increases in sales commission and bad debt expense and an increase in advertising costs .
the increase in sales commission expense during 2019 compared to 2018 was primarily due to a lower net deferral of commission costs as a result of the adoption of topic 606 on january 1 2018 using a modified retrospective approach .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program .
depreciation and amortization expense depreciation and amortization expense decreased $ 599 million or 5 .
0 % during 2019 compared to 2018 driven by the change in the mix of total verizon depreciable assets and consumer ’ s usage of those assets .

Question: How much did Cost of services increase in 2019?
Answer: $549 million
December 31, 2019
December 31, 2018
Accounting
$36,161
$52,365
Research and development
650,584
137,114
Legal
15,273
32,161
Other
163,029
10,048
Total
$865,047
$231,688
note 4 - accounts payable and accrued expenses .
accounts payable and accrued expenses consist of the following at : .
on october 1 2019 the company entered into an agreement with a consultant for toxicology studies .
the consultant quoted a commitment of approximately $ 988000 as an estimate for the study .
50 % of the total price is to be paid upon the signing of the agreement 35 % of the total price is to be upon completion of the in-life study and the remaining 15 % of the total price is to be paid upon the issuance of the report .
if the company cancels the study the company will be required to pay a cancelation fee .
if the cancelation happens prior to the arrival of the test animals then the company will need to pay between 20 % and 50 % of the animal fees depending on when the cancellation happens .
if the cancellation occurs after the animals arrive but before the study begins then the company will be responsible for paying 50 % of the protocol price plus a fee of $ 7000 per room / week for animal husbandry until the animals can be relocated or disposed of .
if the company cancels the study after it has begun then the company will need to pay any fees for procured items for the study and any nonrecoverable expenses incurred by the vendor .
as of december 31 2019 the company has paid $ 0 and there is a balance of $ 493905 due .

Question: What is the value of accounting related accounts payable as a percentage of the 2019 total accounts payable and accrued expenses?
Answer: 4.18
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net income (GAAP) (1)
$206,587
$254,127
$47,157
Non-GAAP adjustments:
Equity (income) loss from equity method investments
3,304
(76,192)
(41,643)
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
Restructuring charges (2)
8,779
14,843
5,404
R&D grant reimbursements and grant income
(4,559)
—
—
ERP integration costs/IT transition costs
8,813
80
7,045
Stock-based compensation
12,866
7,657
4,720
Legal expenses/fines related to antitrust class actions
11,896
16,636
2,640
Net foreign exchange (gain) loss
(7,230)
13,145
(3,758)
TOKIN investment-related expenses
—
—
1,101
Plant start-up costs (2)
(927)
929
427
Amortization included in interest expense
1,872
2,467
761
Income tax effect of non-GAAP adjustments
(50,012)
(30)
(741)
Loss on early extinguishment of debt
15,946
486
—
Adjusted net income (non-GAAP) (1)
$208,995
$102,276
$23,084
the following table provides a reconciliation from u .
s .
gaap net income to non-gaap adjusted net income -amounts in thousands : .
-1 fiscal years ending march 31 2018 and 2017 adjusted due to the adoption of asc 606 .
-2 $ 0 .
9 million in costs incurred during fiscal year 2018 related to the relocation of the company ' s tantalum powder facility equipment from carson city nevada to its existing matamoros mexico plant were reclassified from “ plant start-up costs ” to “ restructuring charges ” during fiscal year 2019 .

Question: What was the net income (GAAP) in 2019?
Answer: 206,587
€ million
€ million
€ million
2019
2018
2017
(Restated)(a)
(Restated)(a)
Operating profit
8,708
12,639
8,957
Non-underlying items within
operating profit (see note 3)
1,239
(3,176)
543
Underlying operating profit
9,947
9,463
9,500
Turnover
51,980
50,982
53,715
Operating margin
16.8%
24.8%
16.7%
Underlying operating margin
19.1%
18.6%
17.7%
underlying operating profit and underlying operating margin .
underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit .
underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments .
the group reconciliation of operating profit to underlying operating profit is as follows : .
further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements .
refer to note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by division .
for each division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover .

Question: What is the increase / (decrease) in the operating profit from 2018 to 2019?
Answer: -3931
(Dollars in thousands)
2019
2019
2018
2018
Change
Change
Cloud
$133,746
15%
82,627
9%
$51,119
62%
Term license
199,433
22%
178,256
20%
21,177
12%
Maintenance
280,580
30%
263,875
30%
16,705
6%
Subscription (1)
613,759
67%
524,758
59%
89,001
17%
Perpetual license
80,015
9%
109,863
12%
(29,848)
(27)%
Consulting
217,609
24%
256,960
29%
(39,351)
(15)%
$911,383
100%
$891,581
100%
$19,802
2%
results of operations .
revenue .
-1 reflects client arrangements -term license cloud and maintenance that are subject to renewal .
we expect our revenue mix to continue to shift in favor of our subscription offerings particularly cloud arrangements which could result in slower total revenue growth in the near term .
revenue from cloud arrangements is generally recognized over the service period while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective .
subscription revenue .
the increase in cloud revenue in 2019 reflects the shift in client preferences to cloud arrangements from other types of arrangements .
the increase in term license revenue in 2019 was due to several large multi-year term license contracts executed in 2019 .
this increase was partially offset by term license contracts with multi-year committed maintenance periods where a greater portion of the contract value is allocated to maintenance .
the increase in maintenance revenue in 2019 was primarily due to the continued growth in the aggregate value of the installed base of our software and strong renewal rates in excess of 90 % .
perpetual license .
the decrease in perpetual license revenue in 2019 reflects the shift in client preferences in favor of our subscription offerings particularly cloud arrangements .
consulting .
our consulting revenue fluctuates depending upon the mix of new implementation projects we perform as compared to those performed by our enabled clients or led by our partners .
see " our consulting revenue is significantly dependent upon our consulting personnel implementing new license and cloud arrangements " in item 1a of this annual report for additional information .
the decrease in consulting revenue in 2019 was primarily due to a decrease in billable hours .

Question: What is the percentage change in revenue from maintenance between 2018 and 2019?
Answer: 6.33
Fiscal Year Ended January 31,
Fiscal Year Ended January 31,
Fiscal Year Ended January 31,
2019
2018
2017
Numerator:
Net loss
$(80.8)
$(566.9)
$(582.1)
Denominator:
Denominator for basic net loss per share—weighted average shares
218.9
219.5
222.7
Effect of dilutive securities (1)
—
—
—
Denominator for dilutive net loss per share
218.9
219.5
222.7
Basic net loss per share
$(0.37)
$(2.58)
$(2.61)
Diluted net loss per share
$(0.37)
$(2.58)
$(2.61)
13 .
net loss per share .
basic net loss per share is computed using the weighted average number of shares of common stock outstanding for the period excluding stock options and restricted stock units .
diluted net loss per share is based upon the weighted average number of shares of common stock outstanding for the period and potentially dilutive common shares including the effect of stock options and restricted stock units under the treasury stock method .
the following table sets forth the computation of the numerators and denominators used in the basic and diluted net loss per share amounts : .
-1 the effect of dilutive securities of 3 .
1 million 4 .
5 million and 4 .
6 million shares for the fiscal years ended january 31 2019 2018 and 2017 respectively have been excluded from the calculation of diluted net loss per share as those shares would have been anti-dilutive due to the net loss incurred during those fiscal years .
the computation of diluted net loss per share does not include shares that are anti-dilutive under the treasury stock method because their exercise prices are higher than the average market value of autodesk ’ s stock during the fiscal year .
the effect of 0 .
5 million 0 .
5 million and 0 .
1 million potentially anti-dilutive shares were excluded from the computation of net loss per share for the fiscal years ended january 31 2019 2018 and 2017 respectively .

Question: What is the basic net loss per share in 2017?
Answer: $(2.61)
NUMBER OF DSUs
2019
2018
Outstanding, January 1
4,391,997
4,309,528
Issued (1)
84,588
94,580
Settlement of RSUs/PSUs
146,960
112,675
Dividends credited
236,079
240,879
Settled
(236,525)
(365,665)
Outstanding, December 31
4,623,099
4,391,997
dsus .
eligible bonuses and rsus / psus may be paid in the form of dsus when executives or other eligible employees elect to or are required to participate in the plan .
the value of a dsu at the issuance date is equal to the value of one bce common share .
for non-management directors compensation is paid in dsus until the minimum share ownership requirement is met ; thereafter at least 50 % of their compensation is paid in dsus .
there are no vesting requirements relating to dsus .
dividends in the form of additional dsus are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividends paid on bce common shares .
dsus are settled when the holder leaves the company .
the following table summarizes the status of outstanding dsus at december 31 2019 and 2018 .
-1 the weighted average fair value of the dsus issued was $ 59 in 2019 and $ 55 in 2018 .

Question: What is the fair value of the DSUs issued in 2019?
Answer: 4990692
Fiscal Year Ended January 31,
2019
2018
Level 1
Level 2
Level 3
Total
Total
Insurance contracts
$—
$28.0
$—
$28.0
$53.0
Other investments
—
14.5
—
14.5
17.0
Total assets measured at fair value
$—
$42.5
$—
$42.5
70.0
Cash
4.3
0.2
Investment Fund valued using net asset value
34.0
50.9
Total pension plan assets at fair value
$80.8
$121.1
defined benefit pension plan assets .
the investments of the plans are managed by insurance companies or third-party investment managers selected by autodesk ' s trustees consistent with regulations or market practice of the country where the assets are invested .
investments managed by qualified insurance companies or third-party investment managers under standard contracts follow local regulations and autodesk is not actively involved in their investment strategies .
defined benefit pension plan assets measured at fair value on a recurring basis consisted of the following investment categories at the end of each period as follows : .
the insurance contracts in the preceding table represent the immediate cash surrender value of assets managed by qualified insurance companies .
autodesk does not have control over the target allocation or visibility of the investment strategies of those investments .
insurance contracts and investments held by insurance companies made up 35 % and 44 % of total plan assets as of january 31 2019 and january 31 2018 respectively .
the assets held in the investment fund in the preceding table are invested in a diversified growth fund actively managed by russell investments in association with aon hewitt .
the objective of the fund is to generate capital appreciation on a longterm basis through a diversified portfolio of investments .
the fund aims to deliver equity-like returns in the medium to long term with around two-thirds the volatility of equity markets .
the fair value of the assets held in the investment fund are priced monthly at net asset value without restrictions on redemption .

Question: How much of the total plan assets comprises cash in 2019?
Answer: 5.32
2019
2018
Per cent
$ million
$ million
change
Employee remuneration costs1
220.5
208.9
5.6
Distributions to shareholders2
28.6
54.8
(47.8)
Adjusted operating profit3
92.9
77.1
20.5
relative importance of the spend on pay .
the following table shows the total expenditure on pay for all of the company ’ s employees compared to distributions to shareholders by way of dividend .
in order to provide context for these figures adjusted operating profit is also shown .
notes .
1 .
remuneration social security costs pension and other related costs and expense of share-based payment -see note 8 to the consolidated financial statements .
2 .
dividends declared and paid in the year include a special dividend paid in 2018 -see note 12 of the consolidated financial statements .
removing the special dividend would give a figure for 2018 of $ 24 .
9 million with an increase of 14 .
86 per cent to the 2019 figure of $ 28 .
6 million .
3 .
before exceptional items acquisition related costs acquired tangible asset amortisation and share-based payment amounting to $ 4 .
3 million in total -2018 $ 19 .
6 million -see note 3 of the consolidated financial statements .

Question: What do the employee remuneration costs include?
Answer: Remuneration, social security costs, pension and other related costs and expense of share-based payment
Fiscal Year
Fiscal Year
2019
2018
Audit Fees(1)
$1,925,000
$1,956,000
Audit-Related Fees(2)
—
14,000
Tax Fees(3)
—
—
All Other Fees(4)
222,000
157,000
Total Fees
$2,147,000
$2,127,000
item 14 .
principal accountant fees and services .
fees for professional audit services .
the following is a summary of fees billed by the company ’ s independent registered public accountants pricewaterhousecoopers llp for the years ended december 31 2019 and 2018 : .
-1 represents the aggregate fees billed for the audit of the company ’ s financial statements review of the financial statements included in the company ’ s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years .
-2 represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the company ’ s financial statements and are not reported under “ audit fees .
” .
-3 represents the aggregate fees billed for tax compliance advice and planning .
-4 represents the aggregate fees billed for all products and services provided that are not included under “ audit fees ” “ audit-related fees ” or “ tax fees .
” .

Question: What is the proportion of audit fees and audit-related fees over total fees in the fiscal year 2018?
Answer: 0.93
YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Equity-based compensation expense
$187,234
$172,216
$149,975
Income tax benefit recognized related to equity-based compensation
$47,396
$87,505
$38,381
Income tax benefit realized from the exercise and vesting of options and RSUs
$49,242
$90,297
$92,749
note 5 : equity-based compensation plans .
the company has stock plans that provide for grants of equity-based awards to eligible participants including stock options and restricted stock units of the company ’ s common stock .
an option is a right to purchase common stock at a set price .
an rsu award is an agreement to issue a set number of shares of common stock at the time of vesting .
the company ’ s options and rsu awards typically vest over a period of three years or less .
the company also has an employee stock purchase plan that allows employees to purchase its common stock at a discount through payroll deductions .
the lam research corporation 2007 stock incentive plan as amended and restated 2011 stock incentive plan as amended and restated and the 2015 stock incentive plan -collectively the “ stock plans ” provide for the grant of non-qualified equity-based awards to eligible employees consultants and advisors and non-employee directors of the company and its subsidiaries .
the 2015 stock incentive plan was approved by shareholders authorizing up to 18000000 shares available for issuance under the plan .
additionally 1232068 shares that remained available for grants under the company ’ s 2007 stock incentive plan were added to the shares available for issuance under the 2015 stock incentive plan .
as of june 30 2019 there were a total of 9379904 shares available for future issuance under the stock plans .
new shares are issued from the company ’ s balance of authorized common stock from the 2015 stock incentive plan to satisfy stock option exercises and vesting of awards .
the company recognized the following equity-based compensation expense and benefits in the consolidated statements of operations : .
the estimated fair value of the company ’ s equity-based awards less expected forfeitures is amortized over the awards ’ vesting terms on a straight-line basis .

Question: What is the percentage change in the Equity-based compensation expense from 2018 to 2019?
Answer: 8.72