FangyuLei/tatqa huggingface dataset:
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Gains (losses) recorded in other comprehensive income (loss)
$ 53
$  (25)
$ (20)
Gains (losses) excluded from the hedging relationship (1)
66
21
(58)
foreign currency exchange rate risk .
as part of managing the exposure to changes in foreign currency exchange rates we utilize cross-currency swap contracts and foreign currency forward contracts a portion of which are designated as cash flow hedges .
the objective of these contracts is to minimize impacts to cash flows and profitability due to changes in foreign currency exchange rates on intercompany and other cash transactions .
we expect that significantly all of the balance in accumulated other comprehensive income -loss associated with the cash flow hedge-designated instruments addressing foreign exchange risks will be reclassified into the consolidated statement of operations within the next twelve months .
during fiscal 2015 we entered into cross-currency swap contracts with an aggregate notional value of € 1000 million to reduce our exposure to foreign currency exchange rate risk associated with certain intercompany loans .
under the terms of these contracts which have been designated as cash flow hedges we make interest payments in euros at 3 .
50 % per annum and receive interest in u .
s .
dollars at a weighted-average rate of 5 .
33 % per annum .
upon the maturity of these contracts in fiscal 2022 we will pay the notional value of the contracts in euros and receive u .
s .
dollars from our counterparties .
in connection with the cross-currency swap contracts both counterparties to each contract are required to provide cash collateral .
at fiscal year end 2019 these cross-currency swap contracts were in an asset position of $ 19 million and were recorded in other assets on the consolidated balance sheet .
the cross-currency swap contracts were in a liability position of $ 100 million and were recorded in other liabilities on the consolidated balance sheet at fiscal year end 2018 .
at fiscal year end 2019 and 2018 collateral received from or paid to our counterparties approximated the derivative positions and was recorded in accrued and other current liabilities -when the contracts are in an asset position or prepaid expenses and other current assets -when the contracts are in a liability position on the consolidated balance sheets .
the impacts of these cross-currency swap contracts were as follows : .
-1 gains and losses excluded from the hedging relationship are recognized prospectively in selling general and administrative expenses and are offset by losses and gains generated as a result of re-measuring certain intercompany loans to the u .
s .
dollar .

Question: What was the change in Gains excluded from the hedging relationship in 2019 from 2018?
Answer: 45
December 31,
December 31,
December 31,
(In thousands)
2019
2018
Software development costs
$428,641
$317,637
Less: accumulated amortization
(184,712)
(107,977)
Software development costs, net
$243,929
$209,660
software development costs .
we capitalize purchased software upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria .
we capitalize incurred labor costs for software development from the time technological feasibility of the software is established or when the preliminary project phase is completed in the case of internal-use software until the software is available for general release .
research and development costs and other computer software maintenance costs related to software development are expensed as incurred .
we estimate the useful life of our capitalized software and amortize its value over that estimated life .
if the actual useful life is shorter than our estimated useful life we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and accordingly a write-down of the value of the asset may be recorded as a charge to earnings .
upon the availability for general release we commence amortization of the capitalized software costs on a product by product basis .
amortization of capitalized software is recorded using the greater of -i the ratio of current revenues to total and anticipated future revenues for the applicable product or -ii the straightline method over the remaining estimated economic life which is estimated to be three to five years .
at each balance sheet date the unamortized capitalized costs of a software product are compared with the net realizable value of that product .
the net realizable value is the estimated future gross revenues from that product reduced by the estimated future costs of completing and disposing of that product including the costs of performing maintenance and client support required to satisfy our responsibility set forth at the time of sale .
the amount by which the unamortized capitalized costs of a software product exceed the net realizable value of that asset is written off .
if we determine that the value of the capitalized software could not be recovered a write-down of the value of the capitalized software to its recoverable value is recorded as a charge to earnings .
the unamortized balances of capitalized software were as follows : .

Question: When is the purchased software capitalized?
Answer: upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria
Customer relationships
Brand names and trademarks
Manufacturing designs and core technology
Non-compete undertakings and other
Total acquired intangibles
£m
£m
£m
£m
£m
Cost:
At 1st January 2019
57.1
187.3
56.0
20.2
320.6
Exchange and other adjustments
(3.0)
(7.8)
(2.2)
(0.9)
(13.9)
54.1
179.5
53.8
19.3
306.7
Acquisitions
34.9
14.3
7.2
3.8
60.2
At 31st December 2019
89.0
193.8
61.0
23.1
366.9
Amortisation and impairment:
At 1st January 2019
25.1
21.3
14.2
15.6
76.2
Exchange adjustments
(1.3)
(1.1)
(0.6)
(0.8)
(3.8)
23.8
20.2
13.6
14.8
72.4
Amortisation and impairment
7.1
10.4
5.6
3.7
26.8
At 31st December 2019
30.9
30.6
19.2
18.5
99.2
Net book value:
At 31st December 2019
58.1
163.2
41.8
4.6
267.7
15 goodwill and other intangible assets continued .
acquired intangibles .
the disclosure by class of acquired intangible assets is shown in the tables below .
2019 .
customer relationships are amortised over their useful economic lives in line with the accounting policies disclosed in note 1 .
within this balance individually material balances relate to thermocoax £ 32 .
6m .
the remaining amortisation period is 14 .
3 years .
brand names and trademark assets are amortised over their useful economic lives in line with the accounting policies disclosed in note 1 .
within this balance individually material balances relate to chromalox £ 114 .
1m -2018 : £ 125 .
4m gestra £ 28 .
4m -2018 : £ 32 .
5m and thermocoax £ 13 .
6m .
the remaining amortisation periods are 17 .
5 years 12 .
3 years and 19 .
3 years respectively .
manufacturing designs and core technology are amortised over their useful economic lives in line with the accounting policies disclosed in note 1 .
within this balance individually material balances relate to chromalox £ 12 .
9m -2018 : £ 15 .
1m gestra £ 10 .
8m -2018 : £ 12 .
3m and aflex £ 8 .
5m -2018 : £ 9 .
4m .
the remaining amortisation period is 12 .
5 years for chromalox 12 .
3 years for gestra and 10 years for aflex .
non-compete undertakings are amortised over their useful economic lives in line with the accounting policies disclosed in note 1 .
there are no individually material items within this balance .

Question: What are the different classes of acquired intangible assets in the table?
Answer: Customer relationships Brand names and trademarks Manufacturing designs and core technology Non-compete undertakings and other
2019
2018
53 WEEKS
52 WEEKS
$M
$M
Sale of goods in-store
54,720
52,533
Sale of goods online
2,534
1,883
Leisure and hospitality services
1,671
1,612
Other
1,059
916
Total
59,984
56,944
the group ’ s revenue mainly comprises the sale of goods in-store and online and hospitality and leisure services .
revenue is recognised when control of the goods has transferred to the customer or when the service is provided at an amount that reflects the consideration to which the group expects to be entitled .
for sale of goods in-store control of the goods transfers to the customer at the point the customer purchases the goods in-store .
for sale of goods online control of the goods transfers to the customer at the point the goods are delivered to or collected by the customer .
where payment for the goods is received prior to control transferring to the customer revenue recognition is deferred in contract liabilities within trade and other payables in the consolidated statement of financial position until the goods have been delivered to or collected by the customer .
woolworths rewards points granted by the group provide customers with a material right to a discount on future purchases .
the amounts allocated to woolworths rewards points are deferred in contract liabilities within trade and other payables in the consolidated statement of financial position until redeemed by the customer .

Question: What is the difference in value for sale of goods online between 2019 and 2018?
Answer: 651
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 change in the Legal expenses/fines related to antitrust class actions between 2017 and 2018?
Answer: 13996
Sep 30,
(in millions of €)
2019
2018
% Change
Short-term debt and current maturities of long-term debt
6,034
5,057
19 %
Trade payables
11,409
10,716
6 %
Other current financial liabilities
1,743
1,485
17 %
Contract liabilities
16,452
14,464
14 %
Current provisions
3,682
3,931
(6) %
Current income tax liabilities
2,378
3,102
(23) %
Other current liabilities
9,023
9,118
(1) %
Liabilities associated with assets classified as held for disposal
2
1
54 %
Total current liabilities
50,723
47,874
6 %
Long-term debt
30,414
27,120
12 %
Provisions for pensions and similar obligations
9,896
7,684
29 %
Deferred tax liabilities
1,305
1,092
19 %
Provisions
3,714
4,216
(12) %
Other financial liabilities
986
685
44 %
Other liabilities
2,226
2,198
1 %
Total non-current liabilities
48,541
42,995
13 %
Total liabilities
99,265
90,869
9 %
Debt ratio
66 %
65 %
Total equity attributable to shareholders of Siemens AG
48,125
45,474
6 %
Equity ratio
34 %
35 %
Non-controlling interests
2,858
2,573
11 %
Total liabilities and equity
150,248
138,915
8 %
a .
6 .
1 capital structure .
the increase in short-term debt and current maturities of long-term debt was due mainly to reclassifications of long-term euro and u .
s .
dollar instruments totaling € 3 .
9 billion from longterm debt .
this was partly offset by € 3 .
3 billion resulting from the repayment of u .
s .
dollar instruments .
the decrease in current income tax liabilities was driven mainly by the reversal of income tax provisions outside germany and tax payments in the context of the carve-out activities related to siemens healthineers .
long-term debt increased due primarily to the issuance of euro instruments totaling € 6 .
5 billion and currency translation effects for bonds issued in the u .
s .
dollar .
this was partly offset by the above-mentioned reclassifications of euro and u .
s .
dollar instruments .
the increase in provisions for pensions and similar obligations was due mainly to a lower discount rate .
this effect was partly offset by a positive return on plan assets among other factors .
the main factors for the increase in total equity attributable to shareholders of siemens ag were € 5 .
2 billion in net income attributable to shareholders of siemens ag ; the re-issuance of treasury shares of € 1 .
6 billion ; and positive other comprehensive income net of income taxes of € 0 .
4 billion resulting mainly from positive currency translation effects of € 1 .
8 billion partly offset by negative effects from remeasurements of defined benefit plans of € 1 .
1 billion .
this increase was partly offset by dividend payments of € 3 .
1 billion -for fiscal 2018 and the repurchase of 13532557 treasury shares at an average cost per share of € 99 .
78 totaling € 1 .
4 billion -including incidental transaction charges .

Question: What caused the decrease in current income tax liability?
Answer: The decrease in current income tax liabilities was driven mainly by the reversal of income tax provisions outside Germany and tax payments in the context of the carve-out activities related to Siemens Healthineers.
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Income taxes per federal statutory rate
$14,111
$36,199
$69,348
State income taxes, net of federal deduction
10
2,372
1,794
Transition tax - U.S. Tax Reform
—
1,174
61,690
Corporate tax rate changes - U.S. Tax Reform
—
(652)
11,177
Tax benefit associated with inverter business wind down
—
—
(33,837)
Stock based compensation
(97)
(974)
(5,263)
GILTI Tax
8,796
13,064
—
Tax effect of foreign operations
(13,086)
(19,162)
(47,482)
Uncertain tax position
(4,487)
(3,088)
4,948
Unremitted earnings
1,624
2,564
—
Tax credits
(6,280)
(9,844)
(658)
Change in valuation allowance
7,222
(1,306)
841
Withholding taxes
6,500
1,371
—
Other permanent items, net
(3,614)
3,509
(468)
Total provision for income taxes
$10,699
$25,227
$62,090
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
the company ’ s effective tax rate differs from the u .
s .
federal statutory rate of 35 % for the year ended december 31 2017 primarily due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions which are subject to lower tax rates offset by the impact of u .
s .
tax reform .
the principal causes of the difference between the federal statutory rate and the effective income tax rate for each the years below are as follows : .

Question: What was the change in GILTI Tax between 2018 and 2019?
Answer: -4268
Restricted Stock-Based Awards Outstanding
(in millions, except fair value)
Number of Shares
Weighted-Average Grant Date Fair Value
Balance, May 31, 2016
52
$39.29
Granted
42
$39.40
Assumed
14
$37.83
Vested and Issued
(18)
$40.39
Canceled
(7)
$39.73
Balance, May 31, 2017
83
$39.18
Granted
44
$47.42
Vested and Issued
(27)
$39.10
Canceled
(11)
$41.97
Balance, May 31, 2018
89
$42.93
Granted
53
$42.47
Vested and Issued
(31)
$41.85
Canceled
(12)
$42.97
Balance, May 31, 2019
99
$43.01
the following table summarizes restricted stock-based award activity including service-based awards and performance-based awards granted pursuant to oracle-based stock plans and stock plans assumed from our acquisitions for our last three fiscal years ended may 31 2019 : .
the total grant date fair value of restricted stock-based awards that were vested and issued in fiscal 2019 2018 and 2017 was $ 1 .
3 billion $ 1 .
0 billion and $ 715 million respectively .
as of may 31 2019 total unrecognized stock-based compensation expense related to non-vested restricted stock-based awards was $ 2 .
8 billion and is expected to be recognized over the remaining weighted-average vesting period of 2 .
68 years .
no psus were granted in each of fiscal 2019 and 2018 .
in fiscal 2017 1 .
7 million psus were granted which vest upon the attainment of certain performance metrics and service-based vesting .
based upon actual attainment relative to the “ target ” performance metric certain participants have the ability to be issued up to 150 % of the target number of psus originally granted or to be issued no psus at all .
in fiscal 2019 2 .
4 million psus vested and 1 .
3 million psus remained outstanding as of may 31 2019 .

Question: When does the company's fiscal year end?
Answer: May 31
AT DECEMBER 31
2019
2018
Trade receivables not past due
2,082
2,091
Trade receivables past due, net of allowance for doubtful accounts
Under 60 days
541
508
60 to 120 days
232
304
Over 120 days
64
72
Trade receivables, net of allowance for doubtful accounts
2,919
2,975
credit risk .
in many instances trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time .
the following table provides further details on trade receivables net of allowance for doubtful accounts .

Question: What is the percentage of trade receivables past due, net of allowance for doubtful accounts out of the total trade receivables, net of allowance for doubtful accounts in 2019?
Answer: 28.67
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Transaction Volume
Dollars (in millions)
$5,954
$5,030
$3,767
Percentage increase
18%
34%
Loan Servicing Portfolio
Dollars (in millions, at end of period)
$9,150
$7,341
$5,390
Percentage increase
25%
36%
Active Merchants
Number (at end of period)
17,216
14,907
10,891
Percentage increase
15%
37%
Cumulative Consumer Accounts
Number (in millions, at end of period)
3.03
2.24
1.57
Percentage increase
35%
43%
item 7 .
management ' s discussion and analysis of financial condition and results of operations -united states dollars in thousands except per share data and unless otherwise indicated .
business metrics .
we review a number of operating and financial metrics to evaluate our business measure our performance identify trends formulate plans and make strategic decisions including the following .
transaction volume .
we define transaction volume as the dollar value of loans facilitated on our platform during a given period .
transaction volume is an indicator of revenue and overall platform profitability and has grown substantially in the past several years .
loan servicing portfolio .
we define our loan servicing portfolio as the aggregate outstanding consumer loan balance -principal plus accrued interest and fees serviced by our platform at the date of measurement .
our loan servicing portfolio is an indicator of our servicing activities .
the average loan servicing portfolio for the years ended december 31 2019 2018 and 2017 was $ 8213 million $ 6303 million and $ 4501 million respectively .
active merchants .
we define active merchants as home improvement merchants and healthcare providers that have submitted at least one consumer application during the twelve months ended at the date of measurement .
because our transaction volume is a function of the size engagement and growth of our merchant network active merchants in aggregate are an indicator of future revenue and profitability although they are not directly correlated .
the comparative measures can also be impacted by disciplined corrective action taken by the company to remove merchants from our program who do not meet our customer satisfaction standards .
cumulative consumer accounts .
we define cumulative consumer accounts as the aggregate number of consumer accounts approved on our platform since our inception including accounts with both outstanding and zero balances .
although not directly correlated to revenue cumulative consumer accounts is a measure of our brand awareness among consumers as well as the value of the data we have been collecting from such consumers since our inception .
we may use this data to support future growth by cross-marketing products and delivering potential additional customers to merchants that may not have been able to source those customers themselves .

Question: What was the change in the Loan Servicing Portfolio between 2017 and 2018?
Answer: 1951
Foreign exchange forward contracts
Foreign exchange forward contracts
Foreign exchange forward contracts
2019
< 1 year
1–3 years
Total
Notional Amount (USD millions)
517
176
693
Average forward rate (SEK/USD)
9.13
8.92
–
the company is holding the following currency derivatives designated as hedging instruments : .
hedge ratio is 1 : 1 and changes in forward rate have been designated as the hedged risk .
the change in the fair value of the hedging instrument is compared with the change in fair value of the hedged item and the lower amount is taken to oci .
if the change in fair value of the hedging instrument is higher then the excess change in fair value is considered ineffective hedging and recorded in net foreign exchange gains and losses .
upon recognition of the hedged net sales the cumulative amount in hedging reserve is released in the oci as a reclassification adjustment and recognized in net sales .
see note e1 “ equity ” for movement in the cash flow hedge reserve .
no hedged net sales were recognized in 2019 hence no amount was released from hedging reserve in the oci .
no hedge ineffectiveness was recognized in the income statement in 2019 .

Question: What is the hedge ratio?
Answer: 1:1
Quarter Ended
December 31,
September 30,
June 30,
March 31,
2018
2018
2018
2018
Sales, net
$154,161
$173,082
$196,032
$195,617
Gross Profit
$  75,188
$  85,539
$ 101,235
$ 103,645
Restructuring Expense
$  3,836
$  403
$ —
$ —
Operating income
$  19,570
$  39,862
$ 56,018
$ 56,103
Income from continuing operations, net of income taxes
$  19,222
$  35,157
$ 46,400
$ 46,370
Loss (income) from discontinued operations, net of income taxes
$  188
$  (371)
$ 5
$ 140
Net Income
$19,410
$34,786
$46,405
$46,510
Income from continuing operations attributable to noncontrolling interest
$  4
$  7
$ 44
$ 31
Net income attributable to Advanced Energy Industries, Inc.
$  19,406
$34,779
$46,361
$ 46,479
Earnings (Loss) Per Share:
Continuing Operations:
Basic earnings per share
$0.50
$0.90
$1.18
$1.17
Diluted earnings per share
$0.50
$0.90
$1.17
$1.16
Discontinued Operations:
Basic loss per share
$  —
$  (0.01)
$ —
$ —
Diluted loss per share
$  —
$  (0.01)
$ —
$ —
Net Income:
Basic earnings per share
$ 0.51
$  0.89
$ 1.18
$1.17
Diluted earnings per share
$0.50
$0.89
$1.17
$1.16
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 23 .
supplemental quarterly financial data -unaudited .
the following tables present unaudited quarterly results for each of the eight quarters in the periods ended december 31 2019 and 2018 in thousands .
we believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information .
due to the volatility of the industries in which our customers operate the operating results for any quarter are not necessarily indicative of results for any subsequent period .

Question: What was the net income basic earnings per share in Quarter Ended  March?
Answer: $1.17