FangyuLei/tatqa huggingface dataset:
For the Year Ended
For the Year Ended
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Balance, beginning of the year
$385
$305
$265
Tax positions related to current year:
Additions
116
57
63
Tax positions related to prior years:
Additions
98
44
2
Reductions
(7)
(1)
(2)
Settlements
(28)
(4)
(9)
Reductions resulting from a lapse of the statute of limitations
(83)
(8)
(24)
Foreign currency effects
(2)
(8)
10
Balance, end of the year
$479
$385
$305
unrecognized tax benefits .
a reconciliation of the beginning and ending amount of gross unrecognized tax benefits excluding interest and penalties associated with unrecognized tax benefits for the periods presented is as follows -table in millions : .
of the net unrecognized tax benefits including interest and penalties $ 323 million and $ 296 million were included in income tax payable on the consolidated balance sheets as of january 31 2020 and february 1 2019 respectively .
approximately $ 313 million and $ 266 million respectively would if recognized benefit vmware ' s annual effective income tax rate .
vmware includes interest expense and penalties related to income tax matters in the income tax provision .
vmware had accrued $ 48 million and $ 56 million of interest and penalties associated with unrecognized tax benefits as of january 31 2020 and february 1 2019 respectively .
income tax expense during the year ended february 1 2019 included interest and penalties associated with uncertain tax positions of $ 15 million .
interest and penalties associated with uncertain tax positions included in income tax expense -benefit were not significant during the years ended january 31 2020 and february 2 2018 .
the dell-owned emc consolidated group is routinely under audit by the irs .
all u .
s .
federal income tax matters have been concluded for years through 2015 while vmware was part of the dell-owned emc consolidated group .
the irs has started its examination of fiscal years 2015 through 2019 for the dell consolidated group which vmware was part of beginning fiscal 2017 .
in addition vmware is under corporate income tax audits in various states and non-u .
s .
jurisdictions .
consistent with the company ’ s historical practices under the tax sharing agreement with emc when vmware becomes subject to federal tax audits as a member of dell ’ s consolidated group the tax sharing agreement provides that dell has authority to control the audit and represent dell ’ s and vmware ’ s interests to the irs .
open tax years subject to examinations for larger non-u .
s .
jurisdictions vary beginning in 2008 .
audit outcomes and the timing of audit settlements are subject to significant uncertainty .
when considering the outcomes and the timing of tax examinations 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 total unrecognized tax benefits could be potentially reduced by approximately $ 17 million within the next 12 months .

Question: What were the additions to tax positions related to current year in 2020?
Answer: 116
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Cash-settled transactions
1.9
2.7
Equity-settled transactions
35.0
39.6
Total share-based payment expense
36.9
42.3
share-based payment expense .
the expense recognised for employee services received during the year is as follows : .
the cash-settled expense comprises cash-based awards together with certain social security taxes .
the carrying value of the liability as at 31 march 2019 was $ 1 .
6m -2018 : $ 3 .
1m .

Question: In which year was the Cash-settled transactions larger?
Answer: 2018
Group
2019
2018
S$ Mil
S$ Mil
Key management personnel compensation (1)
Executive director (2)
3.5
6.1
Other key management personnel (3)
15.9
22.4
19.4
28.5
Directors' remuneration (4)
2.7
2.5
22.1
31.0
5 .
2 key management personnel compensation .
notes : -1 comprise base salary bonus contributions to defined contribution plans and other benefits but exclude performance share and share option expenses disclosed below .
-2 the group chief executive officer an executive director of singtel was awarded up to 1030168 -2018 : 1712538 ordinary shares of singtel pursuant to singtel performance share plans subject to certain performance criteria including other terms and conditions being met .
the performance share award in the previous financial year included a one-off special share award - “ ssa ” .
the performance share expense computed in accordance with sfrs-i 2 share-based payment was s $ 1 .
5 million -2018 : s $ 3 .
3 million .
-3 the other key management personnel of the group comprise the chief executive officers of consumer singapore consumer australia group enterprise group digital life and international group as well as the group chief corporate officer group chief financial officer group chief human resources officer group chief information officer and group chief technology officer .
the other key management personnel were awarded up to 3537119 -2018 : 4391498 ordinary shares of singtel pursuant to singtel performance share plans subject to certain performance criteria including other terms and conditions being met .
the performance share award in the previous financial year included a one-off ssa .
the performance share expense computed in accordance with sfrs-i 2 was s $ 6 .
1 million -2018 : s $ 8 .
5 million .
-4 directors ’ remuneration comprises the following : -i directors ’ fees of s $ 2 .
7 million -2018 : s $ 2 .
5 million including fees paid to certain directors in their capacities as members of the optus advisory committee and the technology advisory panel and as director of singtel innov8 pte .
ltd .
-ii car-related benefits of the chairman of s $ 24557 -2018 : s $ 20446 .
in addition to the directors ’ remuneration venkataraman vishnampet ganesan a non-executive director of singtel was awarded 831087 -2018 : nil of share options pursuant to the amobee long-term incentive plan during the financial year subject to certain terms and conditions being met .
the share option expense computed in accordance with sfrs-i 2 was s $ 104278 -2018 : s $ 21607 .

Question: What is the % change in key management personnel compensation from 2018 to 2019, excluding directors' remuneration?
Answer: -31.93
2019
2018
Cumulative Cost Through December 31, 2019
Severance and related charges
$3,041
$4,239
$7,280
Facility relocation and closure charges
1,996
—
1,996
Total restructuring charges
$5,038
$4,239
$9,277
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the table below summarizes the restructuring charges for the years ended : .

Question: What were the severance and related charges in 2019?
Answer: $3,041
Alarm.com
Other
Total
Balance as of January 1, 2018
$63,591
$—
$63,591
Goodwill acquired
—
—
—
Balance as of December 31, 2018
63,591
—
63,591
Goodwill acquired
41,372
—
41,372
Balance as of December 31, 2019
$104,963
$—
$104,963
note 8 .
goodwill and intangible assets net .
the changes in goodwill by reportable segment are outlined below -in thousands : .
on october 21 2019 we acquired 85 % of the issued and outstanding capital stock of openeye and recorded $ 41 .
4 million of goodwill in the alarm .
com segment .
there were no impairments of goodwill recorded during the years ended december 31 2019 2018 or 2017 .
as of december 31 2019 the accumulated balance of goodwill impairments was $ 4 .
8 million which is related to our acquisition of energyhub in 2013 .

Question: What was the difference in goodwill acquired in 2019 and balance as of December 31, 2018?
Answer: 22219
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$67,818
$—
$—
$67,818
Cash equivalents:
Money market funds
126,075
—
—
126,075
Corporate bonds
1,000
—
—
1,000
Agency bonds
6,485
1
—
6,486
Commercial paper
9,609
—
(1)
9,608
Certificates of deposit
171
—
—
171
US treasury securities
4,749
—
—
4,749
Total cash equivalents
148,089
1
(1)
148,089
Total cash and cash equivalents
215,907
1
(1)
215,907
Short-term investments:
Corporate bonds
103,130
110
(7)
103,233
Agency bonds
3,966
2
—
3,968
US treasury securities
50,703
62
(1)
50,764
Commercial paper
23,827
1
—
23,828
Certificates of deposit
3,936
2
(1)
3,937
Asset-backed securities
15,837
12
—
15,849
Total short-term investments
201,399
189
(9)
201,579
Long-term investments:
Corporate bonds
19,407
12
(4)
19,415
US treasury securities
19,300
25
—
19,325
Asset-backed securities
11,693
10
(1)
11,702
Strategic investments
9,750
—
—
9,750
Total long-term investments
$60,150
$47
$(5)
$60,192
5 .
investments .
investments in marketable securities .
the company ’ s investments in available-for-sale marketable securities are made pursuant to its investment policy which has established guidelines relative to the diversification of the company ’ s investments and their maturities with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements .
the following is a summary of investments including those that meet the definition of a cash equivalent as of december 31 2019 -in thousands : .

Question: What is the total amortized cost of agency bonds and corporate bonds?
Answer: 16094
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
September 28, 2019 As Reported
Adjustments due to Topic 606
September 28, 2019 As Adjusted - Without Adoption of Topic 606
Net sales
$3,164,434
$14,880
$3,149,554
Cost of sales
2,872,596
12,934
2,859,662
       Gross profit
291,838
1,946
289,892
       Operating income
142,055
1,946
140,109
       Income before income taxes
125,955
1,946
124,009
Income tax expense
17,339
440
16,899
           Net income
$108,616
$1,506
$107,110
15 .
revenue from contracts with customers .
impact of adopting topic 606 .
the effects of the adoption on the company ' s consolidated financial statements for the fiscal year ended september 28 2019 was as follows -in thousands : .

Question: What was the Gross Profit after adjustment?
Answer: 289,892
2019
2018
RMB’Million
RMB’Million
Transaction costs (Note (a))
85,702
69,976
Employee benefits expenses (Note (b) and Note 13)
53,123
42,153
Content costs (excluding amortisation of intangible assets)
48,321
39,061
Amortisation of intangible assets (Note (c) and Note 20)
28,954
25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets)
16,284
15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)
15,623
8,423
Promotion and advertising expenses
16,405
19,806
Travelling and entertainment expenses
1,773
1,450
Auditor’s remuneration
– Audit and audit-related services
105
110
– Non-audit services
43
26
8 expenses by nature .
note : -a transaction costs primarily consist of bank handling fees channel and distribution costs .
-b during the year ended 31 december 2019 the group incurred expenses for the purpose of research and development of approximately rmb30387 million -2018 : rmb22936 million which comprised employee benefits expenses of approximately rmb24478 million -2018 : rmb19088 million .
during the year ended 31 december 2019 employee benefits expenses included the share-based compensation expenses of approximately rmb10500 million -2018 : rmb7900 million .
no significant development expenses had been capitalised for the years ended 31 december 2019 and 2018 .
-c included the amortisation charges of intangible assets mainly in respect of media contents .
during the year ended 31 december 2019 amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately rmb1051 million -2018 : rmb524 million .

Question: How much is the change in Promotion and advertising expenses from 2018 to 2019?
Answer: -3401
For the years ended December 31,
For the years ended December 31,
For the years ended December 31,
2017
2018
2019
$NT(In Thousands)
$NT (In Thousands)
$NT (In Thousands)
Profit (loss) from continuing operations
$77,589
$(616,665)
$115,329
Post-tax profit from discontinued operations
80,248
—
—
Other comprehensive income (loss)
526,773
(82,871)
873,308
Total comprehensive income (loss)
$684,610
$(699,536)
$988,637
financial information of associates and joint ventures : .
there is no individually significant associate or joint venture for the company .
for individually immaterial associates and joint ventures the following tables summarize the amount recognized by the company at its share of those associates and joint ventures separately .
when an associate or a joint venture is a foreign operation and the functional currency of the foreign entity is different from the company an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income -loss .
such exchange differences recognized in other comprehensive income -loss in the financial statements for the years ended december 31 2017 2018 and 2019 were nt $ 45 million nt $ -16 million and nt $ -9 million respectively which were not included in the following table .
the aggregate amount of the company ’ s share of all its individually immaterial associates that are accounted for using the equity method was as follows : .

Question: What is the average Profit (loss) from continuing operations?
Answer: 269861
Year Ended
Year Ended
Year Ended
% Variation
% Variation
2019 vs 2018 2018 vs 2017
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
Automotive and Discrete Group (ADG)
$3,606
$3,556
$3,059
1.4%
16.2%
Analog MEMS and Sensors Group (AMS)
3,299
3,154
2,630
4.6
19.9
Microcontrollers and Digital ICs Group (MDG)
2,638
2,940
2,646
(10.3)
11.1
Others
13
14
12
—
—
Total consolidated net revenues
$9,556
$9,664
$8,347
(1.1)%
15.8%
for the full year 2019 our adg revenues increased 1 .
4 % compared to the previous period .
the increase was primarily due to improved average selling prices of approximately 9 % which was entirely due to a better product mix and partially offset by a decrease in volumes by approximately 8 % .
ams revenues grew 4 .
6 % mainly due to the double-digits growth in imaging .
the increase was due to higher average selling prices of approximately 12 % as a result of a better product mix and was partially offset by lower volumes of approximately 7 % .
mdg revenues were down by 10 .
3 % mainly due to microcontrollers .
the decrease was due to lower volumes of approximately 10 % while average selling prices remained substantially flat .
in 2018 all product groups registered double-digit revenue increase .
our adg revenues increased 16 .
2 % for the full year 2018 compared to the full year 2017 on growth in both power discrete and automotive .
the increase was primarily due to improved average selling prices of approximately 21 % and volumes decreased by approximately 5 % .
the increase in average selling prices was entirely due to improved product mix while selling prices remained substantially flat .
ams revenues grew 19 .
9 % mainly on the strong increase in imaging .
the increase was due to higher volumes of approximately 12 % and higher average selling prices of approximately 8 % which was entirely due to improved product mix of approximately 13 % while selling prices decreased by approximately 5 % .
mdg revenues were up by 11 .
1 % with digital and microcontrollers & memories equally contributing .
the increase was primarily due to higher average selling prices of approximately 11 % while volumes remained substantially flat .
the increase in average selling prices was due to a better product mix of approximately 13 % while the selling prices effect was negative of approximately 2 % .

Question: In 2019, what was the reason for increase in AMS revenues?
Answer: AMS revenues grew 4.6%, mainly due to the double-digits growth in Imaging. The increase was due to higher average selling prices of approximately 12%, as a result of a better product mix, and was partially offset by lower volumes of approximately 7%.
Year ended March 31,
Year ended March 31,
2019
2018
Beginning balance
$6,164
$4,931
Additions based on tax positions related to current year
164
142
Additions for tax positions of prior years
231
1,444
Reductions due to change in foreign exchange rate  
(301)
(353)
Expiration of statutes of limitation
(165)
—
Reductions due to settlements with tax authorities
(77)
—
Ending balance
$6,016
$6,164
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows : .
interest and penalty charges if any related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations .
as of march 31 2019 and 2018 the company had immaterial accrued interest or penalties related to uncertain tax positions .
the company is subject to taxation in the united kingdom and several foreign jurisdictions .
as of march 31 2019 the company is no longer subject to examination by taxing authorities in the united kingdom for years prior to march 31 2017 .
the significant foreign jurisdictions in which the company operates are no longer subject to examination by taxing authorities for years prior to march 31 2016 .
in addition net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized .
the company had approximately $ 24 .
9 million of unremitted foreign earnings as of march 31 2019 .
income taxes have been provided on approximately $ 10 .
0 million of the unremitted foreign earnings .
income taxes have not been provided on approximately $ 14 .
9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested .
the tax payable on the earnings that are indefinitely reinvested would be immaterial .

Question: What was the Additions based on tax positions related to current year in 2019 and 2018 respectively?
Answer: 164 142
June 24, 2018 As Reported
Adjustments
Jun e25, 2018 As Adjusted
(in thousands)
(in thousands)
(in thousands)
Total assets
$12,479,478
$12,955
$12,492,433
Deferred profit
$720,086
$(160,695)
$559,391
Total liabilities
$5,899,435
$(126,400)
$5,773,035
Stockholder’s equity
$6,501,851
$139,355
$6,641,206
note 3 : recent accounting pronouncements .
recently adopted .
in may 2014 the fasb released asu 2014-09 “ revenue from contracts with customers ” to supersede nearly all existing revenue recognition guidance under gaap .
the fasb issued subsequent amendments to the initial guidance in august 2015 march 2016 april 2016 may 2016 and december 2016 within asu 2015 – 14 asu 2016 – 08 asu 2016 – 10 asu 2016 – 12 and asu 2016 – 20 respectively ; all of which in combination with asu 2014-09 were codified as accounting standard codification topic 606 - “ asc 606 ” .
the core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services .
the company adopted asc 606 on the first day of the current fiscal year june 25 2018 under the modified retrospective approach applying the amendments to prospective reporting periods .
results for reporting periods beginning on or after june 25 2018 are presented under asc 606 while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under asc 605 .
in connection with the adoption of asc 606 the company ’ s revenue recognition policy has been amended refer to note 2 — summary of significant accounting policies for a description of the policy .
the cumulative effect of the changes made to the company ’ s consolidated balance sheet as of june 25 2018 for the adoption of asc 606 to all contracts with customers that were not completed as of june 24 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows : .

Question: What is the percentage change in the deferred profit after the adjustment?
Answer: -22.32
30 June 2019
30 June 2019
30 June 2018
30 June 2018
Number of Rights
Average Fair Value
Number of Rights
Average Fair Value
Opening balance
2,948,960
$1.87
3,460,195
$1.26
Granted during the year
828,285
$3.07
762,577
$3.32
Vested during the year
(1,307,885)
$1.19
(1,273,812)
$1.09
Forfeited during the year
-
$0.00
-
$0.00
Closing balance
2,469,360
$2.64
2,948,960
$1.87
21 share-based payments .
-a performance rights .
the performance rights plan was established by the board of directors to provide long-term incentives to the group ’ s senior executives based on total shareholder returns -tsr taking into account the group ’ s financial and operational performance .
under the plan eligible participants may be granted performance rights on terms and conditions determined by the board from time to time .
performance rights were granted during the course of fy17 fy18 and fy19 .
the vesting conditions for grants relate to tsr exceeding the asx 200 accumulation index over the measurement period .
vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 june 2019 2020 and 2021 respectively .
performance rights are granted by the company for nil consideration .
the board has discretion to determine if the value will be provided in shares cash or a combination of shares and cash .
rights granted under the plan carry no dividend or voting rights .
the fair value of the rights at the date of valuation was determined using the black-scholes option pricing model to be equal to the volume weighted-average price -vwap ending on the day before the grant date less the dividends expected over the period from the expected grant date to the completion of the measurement period adjusted for the expected probability of achieving the vesting conditions .

Question: How was the fair value of the rights at the date of valuation determined?
Answer: using the Black-Scholes Option Pricing Model to be equal to the volume weighted-average price (VWAP) ending on the day before the grant date, less the dividends expected over the period from the expected grant date to the completion of the measurement period, adjusted for the expected probability of achieving the vesting conditions.
Year Ended December 31,
Year Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Sales and marketing
$ 87,731
$ 69,608
$ 18,123
26.0%
% of revenue
44%
47%
sales and marketing expense .
sales and marketing expense increased by $ 18 .
1 million in 2019 compared to 2018 .
the increase was primarily due to a $ 15 .
5 million increase in employee-related costs which includes stock-based compensation associated with our increased headcount from 286 employees as of december 31 2018 to 345 employees as of december 31 2019 .
the remaining increase was principally the result of a $ 1 .
2 million increase in trade show and advertising costs and a $ 1 .
0 million increase attributed to office related expenses to support the sales team .

Question: What is the change in the % of revenue from 2018 to 2019?
Answer: -3