FangyuLei/tatqa huggingface dataset:
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Cost of sales
$  1,766
$  1,096
$  338
Selling, general and administrative
13,722
6,419
4,674
$15,488
$7,515
$5,012
we recorded non-cash compensation expense related to stock-based awards as follows -in thousands : .
as of september 30 2019 there was $ 39 .
7 million of unrecognized compensation expense related to unvested rsus .
based upon the expected forfeitures and the expected vesting of performance-based rsus the aggregate fair value of rsus expected to ultimately vest is $ 40 .
0 million which is expected to be recognized over a weighted-average period of 1 .
7 years and includes the rsus that vested on october 1 2019 .
we estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur .
we consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate .
the forfeiture rate was estimated to be 12 .
5 % per year as of september 30 2019 .
to the extent the actual forfeiture rate is different from what we have estimated compensation expense related to these awards will be different from our expectations .

Question: What is the change in cost of sales in 2019 from 2018?
Answer: 670
Number of share options
Name of director
Date of grant
As at 1 January 2019
Granted during the year
Exercised during the year
As at 31 December 2019
Exercise price
Exercise period
HKD
Lau Chi Ping Martin
25 March 2014
5,000,000
-
-
5,000,000
114.52
25 March 2015 to 24 March 2021 (Note 2)
21 March 2016
3,750,000
-
-
3,750,000
158.10
21 March 2017 to 20 March 2023 (Note 2)
24 March 2017
5,250,000
-
-
5,250,000
225.44
24 March 2018 to 23 March 2024 (Note 2)
9 April 2018
3,215,800
-
-
3,215,800
410.00
9 April 2019 to 8 April 2025 (Note 2)
4 April 2019
-
3,506,580 (Note 3)
-
3,506,580
376.00
4 April 2020 to 3 April 2026 (Note 2)
Total:
17,215,800
3,506,580
-
20,722,380
the company has adopted five share option schemes namely the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii the post-ipo option scheme iii and the post-ipo option scheme iv .
the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii and the post-ipo option scheme iii expired on 31 december 2011 23 march 2014 16 may 2017 and 13 may 2019 respectively .
as at 31 december 2019 there were a total of 20722380 outstanding share options granted to a director of the company details of which are as follows : .
1 .
for options granted with exercisable date determined based on the grant date of options the first 20 % of the total options can be exercised 1 year after the grant date and each 20 % of the total options will become exercisable in each subsequent year .
2 .
for options granted with exercisable date determined based on the grant date of options the first 25 % of the total options can be exercised 1 year after the grant date and each 25 % of the total options will become exercisable in each subsequent year .
3 .
the closing price immediately before the date on which the options were granted on 4 april 2019 was hkd378 .
4 .
no options were cancelled or lapsed during the year .

Question: When did the Post-IPO Option Scheme III expire?
Answer: 13 May 2019
Payments Due by Period
Payments Due by Period
Payments Due by Period
Payments Due by Period
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Senior Notes(1)
$4,552
$1,372
$1,686
$98
$1,396
Note payable to Dell(2)
283
5
278
—
—
Term Loan(3)
1,500
1,500
—
—
—
Future Lease Commitments(4)
1,202
144
268
178
612
Purchase obligations
255
168
87
—
—
Tax obligations(5)
545
53
104
227
161
Asset Retirement Obligations
13
1
5
2
5
Sub-Total
8,350
3,243
2,428
505
2,174
Uncertain tax positions(6)
479
Total
$8,829
contractual obligations .
we have various contractual obligations impacting our liquidity .
the following represents our contractual obligations as of january 31 2020 -table in millions .
-1 consists of principal and interest payments on the senior notes .
refer to “ liquidity and capital resources ” for a discussion of the public debt offering we issued on august 21 2017 in the aggregate principal amount of $ 4 .
0 billion .
-2 consists of principal and interest payments on the outstanding note payable to dell .
refer to “ liquidity and capital resources ” for a discussion of the $ 270 million note payable we entered into with dell per the note exchange agreement from january 21 2014 .
-3 consists of the principal on the senior unsecured term loan facility -the “ term loan ” .
the term loan can be repaid any time before october 2020 .
given the variable nature of the interest on the term loan including when the repayment will take place interest payments have been excluded from the table above .
-4 consists of both operating and finance leases .
our operating leases are primarily for facility space and land .
amounts in the table above exclude legally binding minimum lease payments for leases signed but not yet commenced of $ 361 million as well as expected sublease income .
-5 consists of future cash payments related to the transition tax .
-6 as of january 31 2020 we had $ 479 million of gross uncertain tax benefits excluding interest and penalties .
the timing of future payments relating to these obligations is highly uncertain .
based on the timing and outcome of examinations of our subsidiaries the result of the expiration of statutes of limitations for specific jurisdictions or the timing and result of ruling requests from taxing authorities it is reasonably possible that within the next 12 months total unrecognized tax benefits could be potentially reduced by approximately $ 17 million .

Question: What was the total Senior Notes as a percentage of total contractual obligations?
Answer: 51.56
Years Ended December31,
Years Ended December31,
Years Ended December31,
2019
2018
2017
Domestic (U.S., state and local)
$38,672
$6,971
$9,662
Foreign
47,251
49,946
71,645
$85,923
$56,917
$81,307
note 20 .
income taxes .
the company ’ s income before income taxes consisted of the following -in thousands : .

Question: What was the percentage change in Foreign income before income taxes in 2019 from 2018?
Answer: -5.4
Balance as of August 31, 2018
Adjustments due to adoption of ASU 2014-09
Balance as of September 1, 2018
Assets
Contract assets(1)
$—
$591,616
$591,616
Inventories, net(1)
$3,457,706
$(461,271)
$2,996,435
Prepaid expenses and other current assets(1)(2)
$1,141,000
$(37,271)
$1,103,729
Deferred income taxes(1)(2)
$218,252
$(8,325)
$209,927
Liabilities
Contract liabilities(2)(3)
$—
$690,142
$690,142
Deferred income(2)(3)(4)
$691,365
$(691,365)
$—
Other accrued expenses(3)(4)
$1,000,979
$40,392
$1,041,371
Deferred income taxes(1)
$114,385
$2,977
$117,362
Equity
Retained earnings(1)(2)
$1,760,097
$42,602
$1,802,699
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the company adopted asu 2014-09 using the modified retrospective method by applying the guidance to all open contracts upon adoption and recorded a cumulative effect adjustment as of september 1 2018 net of tax effect adjustment -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What was the percentage change for Other accrued expenses due to adjustments by the new standard?
Answer: 4.04
FY19
FY18¹
Growth %
Growth %
$m (Reported)
$m (Reported)
(Reported)
(CC)
Revenue by Region:
– Americas
253.3
223.6
13.3
13.4
– EMEA
363.6
324.5
12.0
12.7
– APJ
93.7
90.9
3.1
6.2
710.6
639.0
11.2
12.0
Revenue by Product:
– Network
328.5
316.5
3.8
4.7
– Enduser
348.4
291.8
19.4
20.2
– Other
33.7
30.7
9.8
10.0
710.6
639.0
11.2
12.0
Revenue by Type:
– Subscription
593.9
512.4
15.9
16.7
– Hardware
106.8
115.1
(7.2)
(6.3)
– Other
9.9
11.5
(13.9)
(12.8)
710.6
639.0
11.2
12.0
revenue and deferred revenue .
the group adopted ifrs 15 revenue from contracts with customers in the current year and has therefore restated the results for the prior-year on a consistent basis see note 2 of the financial statements for further details .
the group ’ s revenue increased by $ 71 .
6 million or 11 .
2 per cent to $ 710 .
6 million in the year-ended 31 march 2019 .
subscription revenue was notably strong in the period with reported growth of 15 .
9 per cent or 16 .
7 per cent on a constant currency basis because of strong prior-period billings and incremental growth of the msp channel in the current period .
1 restated for the adoption of ifrs 15 as explained in note 2 of the financial statements .
revenue in the period of $ 710 .
6 million comprised $ 394 .
1 million from the recognition of prior-period deferred revenues and $ 316 .
5 million from in-period billings .
the majority of the group ’ s billings which are recognised over the life of the contract relate to subscription products -fy19 : 84 .
8 per cent ; fy18 : 83 .
8 per cent with the benefit from increased billings being spread over a number of years on the subsequent recognition of deferred revenue .
the deferred revenue balance at the end of the period of $ 742 .
1 million increased $ 13 .
5 million year-on-year an increase of 1 .
9 per cent .
this was mainly due to a net deferral of billings amounting to $ 49 .
7 million partially offset by a net currency revaluation of $ 36 .
2 million a consequence of the weakening of the euro and sterling against the us dollar during the year .
deferred revenue due within one year at the balance sheet date of $ 428 .
6m increased by 5 .
1 per cent at actual rates or by 10 .
7 per cent in constant currency .
revenue in the americas increased by $ 29 .
7 million or 13 .
3 per cent to $ 253 .
3 million in the year-ended 31 march 2019 supported by the recognition of prior-period enduser billings from the sophos central platform and the growth of the msp channel in the current period .
emea revenue increased by $ 39 .
1 million or 12 .
0 per cent to $ 363 .
6 million in the year-ended 31 march 2019 with growth in enduser in particular but also aided by network sales .
apj revenue increased by $ 2 .
8 million or 3 .
1 per cent to $ 93 .
7 million in the year-ended 31 march 2019 with good growth in enduser products partially offset by a decline in network sales following the legacy product transition .

Question: What are the different regions under Revenue by Region in the table?
Answer: Americas EMEA APJ
Balance Sheet Account
2019
2018
Change
Unbilled receivables
$  183.5
$  169.4
$    14.1
Contract liabilities - current(1)
(840.8)
(714.1)
(126.7)
Deferred revenue - non-current
(33.2)
(29.8)
(3.4)
Net contract assets/(liabilities)
$ (690.5)
$ (574.5)
$ (116.0)
-15 contract balances .
contract balances at december 31 are set forth in the following table : .
the change in our net contract assets / -liabilities from december 31 2018 to december 31 2019 was due primarily to the timing of payments and invoicing relating to saas and pcs renewals partially offset by revenues recognized in the year ended december 31 2019 of $ 674 .
2 related to our contract liability balances at december 31 2018 .
in addition the impact of the 2019 business acquisitions increased net contract liabilities by $ 96 .
2 .
in order to determine revenues recognized in the period from contract liabilities we allocate revenue to the individual deferred revenue or bie balance outstanding at the beginning of the year until the revenue exceeds that balance .
impairment losses recognized on our accounts receivable and unbilled receivables were immaterial in the year ended december 31 2019 .
-1 consists of “ deferred revenue ” and billings in-excess of revenues - “ bie ” .
bie are reported in “ other accrued liabilities ” in our consolidated balance sheets .

Question: What are the average unbilled receivables from 2018 to 2019?
Answer: 176.45
Fiscal years ended July 31,
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
2017
Unrecognized tax benefit - beginning of period
$10,321
$9,346
$7,687
Gross increases - prior period tax positions
98
729
712
Gross decreases - prior period tax positions
(88)
(878)
(691)
Gross increases - current period tax positions
1,302
1,124
1,638
Unrecognized tax benefit - end of period
$11,633
$10,321
$9,346
unrecognized tax benefits .
activity related to unrecognized tax benefits is as follows -in thousands : .
during the year ended july 31 2019 the company ’ s unrecognized tax benefits increased by $ 1 .
3 million primarily associated with the company ’ s u .
s .
federal and california r & d credits .
as of july 31 2019 the company had unrecognized tax benefits of $ 6 .
2 million that if recognized would affect the company ’ s effective tax rate .
an estimate of the range of possible change within the next 12 months cannot be made at this time .
the company or one of its subsidiaries files income taxes in the u .
s .
federal jurisdiction and various state and foreign jurisdictions .
if the company utilizes net operating losses or tax credits in future years the u .
s .
federal state and local and non-u .
s .
tax authorities may examine the tax returns covering the period in which the net operating losses and tax credits arose .
as a result the company ’ s tax returns in the u .
s .
and california remain open to examination from fiscal years 2002 through 2019 .
as of july 31 2019 the company has no income tax audits in progress in the u .
s .
or foreign jurisdictions .

Question: What was the increase in unrecognized tax benefits in 2019?
Answer: $1.3 million
Year Ended
Year Ended
Year Ended
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
(in thousands)
(in thousands)
Income tax expense computed at federal statutory rate
$513,780
$891,011
$634,086
State income taxes, net of federal tax benefit
(17,565)
(50,585)
(11,973)
Foreign income taxed at different rates
(260,344)
(939,808)
(352,860)
Settlements and reductions in uncertain tax positions
(31,291)
(33,367)
(144,519)
Tax credits
(71,779)
(69,301)
(37,713)
State valuation allowance, net of federal tax benefit
26,742
57,302
12,070
Equity-based compensation
(7,566)
(35,875)
13,187
Other permanent differences and miscellaneous items
39,251
43,214
1,632
U.S. tax reform impacts
63,913
908,517
—
$255,141
$771,108
$113,910
a reconciliation of income tax expense provided at the federal statutory rate -21 % in fiscal year 2019 28 .
27 % in fiscal year 2018 and 35 % in fiscal year 2017 to actual income tax expense is as follows : .
in july 2015 the u .
s .
tax court issued an opinion favorable to altera with respect to altera ’ s litigation with the irs .
the litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with altera ’ s foreign subsidiary .
in its opinion the u .
s .
tax court accepted altera ’ s position of excluding stock-based compensation from its intercompany cost-sharing arrangement .
in june 2019 the ninth circuit through a three-judge panel reversed the 2015 decision of the u .
s .
tax court .
altera has petitioned the ninth circuit for an en banc rehearing of a larger panel of eleven ninth circuit judges .
the company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 consolidated financial statements .
the estimated potential impact is in the range of $ 75 million which may result in a decrease in deferred tax assets and an increase in tax expense .
effective from fiscal year 2014 through 2017 the company had a tax ruling in switzerland for one of its foreign subsidiaries .
the impact of the tax ruling decreased taxes by approximately $ 6 .
3 million for fiscal year 2017 .
the benefit of the tax ruling on diluted earnings per share was approximately $ 0 .
03 in fiscal year 2017 .
effective fiscal year 2018 the company has withdrawn its reduced tax rate ruling in switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under swiss tax law .
earnings of the company ’ s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $ 458 .
4 million at june 30 2019 .
if these earnings were remitted to the united states they would be subject to foreign withholding taxes of approximately $ 73 .
1 million at current statutory rates .

Question: What was the impact of tax ruling on taxes?
Answer: decreased taxes by approximately $6.3 million for fiscal year 2017.
Number of shares
Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018
10,623
$40.39
Granted
4,426
45.55
Vested
(2,758)
47.86
Forfeited
(2,963)
54.61
Unvested RSUs at December 31, 2019
9,328
$32.60
rsu activity we grant rsus which represent the right to receive shares of our common stock .
vesting for rsus is contingent upon the holders ’ continued employment with us and may be subject to other conditions -which may include the satisfaction of a performance measure .
also certain of our performance-based rsus include a range of shares that may be released at vesting which are above or below the targeted number of rsus based on actual performance relative to the grant date performance measure .
if the vesting conditions are not met unvested rsus will be forfeited .
upon vesting of the rsus we may withhold shares otherwise deliverable to satisfy tax withholding requirements .
the following table summarizes our rsu activity with performance-based rsus presented at the maximum potential shares that could be earned and issued at vesting -amounts in thousands except per share amounts : .
certain of our performance-based rsus did not have an accounting grant date as of december 31 2019 as there is not a mutual understanding between the company and the employee of the performance terms .
generally these performance terms relate to operating income performance for future years where the performance goals have not yet been set .
as of december 31 2019 there were 3 .
2 million performance-based rsus outstanding for which the accounting grant date has not been set of which 1 .
9 million were 2019 grants .
accordingly no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these rsus .
at december 31 2019 approximately $ 96 million of total unrecognized compensation cost was related to rsus and is expected to be recognized over a weighted-average period of 1 .
64 years .
of the total unrecognized compensation cost $ 50 million was related to performance-based rsus which is expected to be recognized over a weighted-average period of 1 .
63 years .
the total grant date fair value of vested rsus was $ 147 million $ 120 million and $ 64 million for the years ended december 31 2019 2018 and 2017 respectively .
the income tax benefit from stock option exercises and rsu vestings was $ 47 million $ 94 million and $ 160 million for the years ended december 31 2019 2018 and 2017 respectively .

Question: What is the change in the number of unvested RSUs between 2018 and 2019?
Answer: -1295
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Revenues:
Canada
$153,890
$149,812
$227,115
United States
1,490,863
1,425,244
1,090,049
United Kingdom
182,815
201,821
159,817
Germany
203,403
198,253
166,611
Rest of Europe
534,204
517,693
394,132
All other countries
303,580
322,418
253,333
Total revenues
$2,868,755
$2,815,241
$2,291,057
note 19 — segment information .
asc topic 280 “ segment reporting ” -topic 280 establishes standards for reporting by public business enterprises information about operating segments products and services geographic areas and major customers .
the method of determining what information under topic 280 to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity ’ s management and chief operating decision maker -codm assess an entity ’ s financial performance .
our operations are analyzed by management and our codm as being part of a single industry segment : the design development marketing and sales of enterprise information management software and solutions .
the following table sets forth the distribution of revenues by significant geographic area for the periods indicated : .

Question: What is the increase in revenue for Canada from Fiscal year 2018 to 2019?
Answer: 4078
Purchase consideration per share
Aggregate
No. of shares
Highest
Lowest
consideration
Month of purchase in 2019
purchased
price paid
price paid
paid
HKD
HKD
HKD
August
362,200
327.00
312.40
116,330,916
September
2,294,500
351.00
323.60
776,104,729
October
830,000
327.80
317.40
268,272,462
Total:
3,486,700
1,160,708,107
during the year ended 31 december 2019 the company repurchased 3486700 shares on the stock exchange for an aggregate consideration of approximately hkd1 .
16 billion before expenses .
the repurchased shares were subsequently cancelled .
the repurchase was effected by the board for the enhancement of shareholder value in the long term .
details of the shares repurchased are as follows : .
save as disclosed above and in note 32 to the consolidated financial statements neither the company nor any of its subsidiaries has purchased sold or redeemed any of the company ’ s shares during the year ended 31 december 2019 .

Question: What percentage of total shares purchased is the August share purchase?
Answer: 10.39