FangyuLei/tatqa huggingface dataset:
Fiscal 2019
Fiscal 2018
2019 to 2018 Change
(in millions of U.S. dollars)
(in millions of U.S. dollars)
(in millions of U.S. dollars)
Net cash provided by (used in):
Operating activities
$6,627
$6,027
$600
Investing activities
(1,756)
(1,250)
(506)
Financing activities
(3,767)
(3,709)
(58)
Effect of exchange rate changes on cash and cash equivalents
(39)
(134)
95
Net increase (decrease) in cash and cash equivalents
$1,065
$934
$131
liquidity and capital resources .
our primary sources of liquidity are cash flows from operations available cash reserves and debt capacity available under various credit facilities .
we could raise additional funds through other public or private debt or equity financings .
we may use our available or additional funds to among other things .
facilitate purchases redemptions and exchanges of shares and pay dividends ; .
acquire complementary businesses or technologies ; .
take advantage of opportunities including more rapid expansion ; or .
develop new services and solutions .
as of august 31 2019 cash and cash equivalents were $ 6 .
1 billion compared with $ 5 .
1 billion as of august 31 2018 .
cash flows from operating investing and financing activities as reflected in our consolidated cash flows statements are summarized in the following table : .
operating activities : the $ 600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities including an increase in accounts payable partially offset by higher tax disbursements .
investing activities : the $ 506 million increase in cash used was primarily due to higher spending on business acquisitions and investments .
for additional information see note 6 -business combinations to our consolidated financial statements under item 8 “ financial statements and supplementary data .
” .
financing activities : the $ 58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries .
for additional information see note 14 -material transactions affecting shareholders ’ equity to our consolidated financial statements under item 8 “ financial statements and supplementary data .
” .
we believe that our current and longer-term working capital investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and to the extent necessary from our borrowing facilities and future financial market activities .
substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds .
in addition domestic cash inflows for our irish parent principally dividend distributions from lower-tier subsidiaries have been sufficient to meet our historic cash requirements and we expect this to continue into the future .

Question: What is the increase in cash flow from investing activities between 2018 and 2019?
Answer: $506
2019
2018
Tax benefit computed at the statutory rate
$(427,244)
$(631,497)
State taxes
6,525
6,874
Book expenses not deductible for tax purposes
2,980
2,882
Rate Change
45,656
–
Other
2,517
(27,286)
(369,566)
(649,027)
Change in valuation allowance for deferred tax assets
269,203
658,650
Income tax (benefit) expense
$(100,363)
$9,623
note l – income taxes .
on december 22 2017 the u .
s .
government enacted comprehensive tax legislation commonly referred to as the tax cuts and jobs act -the “ tax act ” .
the tax act makes broad and complex changes to the u .
s .
tax code including but not limited to the following that impact the company : -1 reducing the u .
s .
federal corporate income tax rate from 35 percent to 21 percent ; -2 eliminating the corporate alternative minimum tax ; -3 creating a new limitation on deductible interest expense ; -4 limiting the deductibility of certain executive compensation ; and -5 limiting certain other deductions .
the company follows asc 740-10 “ income taxes ” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns .
under this method deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse .
a reconciliation of tax expense computed at the statutory federal tax rate on loss from operations before income taxes to the actual income tax -benefit / expense is as follows : .

Question: Which guide does the Company follow to determine their deferred tax liabilities and assets?
Answer: ASC 740-10 “Income Taxes”
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balances at beginning of period
$2,084
$2,312
$2,329
Warranty acquired in business combinations
4,818
305
118
Increases to accruals
1,752
1,606
2,029
Warranty expenditures
(2,249)
(2,127)
(2,184)
Effect of changes in exchange rates
8
(12)
20
Balances at end of period
$6,413
$2,084
$2,312
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 15 .
warranties .
provisions of our sales agreements include customary product warranties ranging from 12 months to 24 months following installation .
the estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product configuration and geographic region .
our estimated warranty obligation is included in other accrued expenses in our consolidated balance sheets .
changes in our product warranty obligation are as follows : .

Question: What are the years included in the table for Changes in our product warranty obligation
Answer: 2019 2018 2017
Year ended  December 31
Year ended  December 31
2018
2019
Supervisory Board:
J.C. Lobbezoo
78.6
83.5
H.W. Kreutzer 1)
21.4
0.0
M.C.J. van Pernis
56.0
58.5
U.H.R. Schumacher
53.5
56.0
S. Kahle-Galonske
55.9
60.0
M.J.C. de Jong 2)
34.0
57.5
TOTAL
299.4
315.5
supervisory board .
the following table sets forth information concerning all remuneration -base compensation no bonuses or pensions were paid from the company -including its subsidiaries for services in all capacities to all current and former members of the supervisory board of the company : .
1 period january 1 to may 28 2018 .
2 period as of may 28 2018 .
the remuneration of members of the supervisory board has been determined by the 2018 annual general meeting of shareholders .
no stock options or performance shares have been granted to members of the supervisory board .

Question: What does the table show?
Answer: information concerning all remuneration (base compensation, no bonuses or pensions were paid) from the Company (including its subsidiaries) for services in all capacities to all current and former members of the Supervisory Board of the Company
As of December 31, 2019
Carrying Amount
Fair Amount
(in NT$ millions)
Time Deposits: Non-Trading Purpose
62,320
62,320
Short-term Loans: Non-Trading Purpose
12,015
12,015
Bonds: Non-Trading Purpose
38,781
39,572
Long-term Loans: Non-Trading Purpose
33,902
33,902
quantitative and qualitative disclosures about market risk .
market risk is the risk of loss related to adverse changes in market prices including interest rates and foreign exchange rates of financial instruments .
we are exposed to various types of market risks including changes in interest rates and foreign currency exchange rates in the normal course of business .
we use financial instruments including variable rate debt and swaps and foreign exchange spot transactions to manage risks associated with our interest rate and foreign currency exposures through a controlled program of risk management in accordance with established policies .
these policies are reviewed and approved by our board of directors and stockholders ’ meeting .
our treasury operations are subject to internal audit on a regular basis .
we do not hold or issue derivative financial instruments for speculatively purposes .
since export sales are primarily conducted in u .
s .
dollars we had u .
s .
dollar-denominated accounts receivable of us $ 626 million as of december 31 2019 .
as of the same date we also had japanese yen-denominated accounts receivable of ¥ 14266 million attributable to our japanese operations and renminbi-denominated accounts receivable of rmb ¥ 710 million attributable to our china operations .
we had u .
s .
dollar- japanese yen- and renminbi-denominated accounts payables of us $ 128 million ¥ 7193 million and rmb ¥ 262 million respectively as of december 31 2019 .
our primary market risk exposures relate to interest rate movements on borrowings and exchange rate movements on foreign currency denominated accounts receivable capital expenditures relating to equipment used in manufacturing processes -including lithography etching and chemical vapor deposition and purchased primarily from europe japan and the united states .
the following table provides information as of december 31 2019 on our market risk sensitive financial instruments .

Question: What is the difference between Bonds: Non-Trading Purpose Carrying Amount and Fair Amount?
Answer: -791
Year ended December 31,
Year ended December 31,
Year ended December 31,
Year ended December 31,
(dollars in millions)
2019
2018
2017
Entertainment and Communications
Products and services transferred at a point in time
$31.7
$25.3
$20.6
Products and services transferred over time
942.4
805.8
664.3
Intersegment revenue
21.6
22.3
21.2
Total Entertainment and Communications
995.7
853.4
706.1
IT Services and Hardware
Products and services transferred at a point in time
138.7
142.9
80.8
Products and services transferred over time
423.9
404.2
300.0
Intersegment revenue
4.8
3.8
4.3
Total IT Services and Hardware
567.4
550.9
385.1
Total Revenue
Total products and services transferred at a point in time
170.4
168.2
101.4
Total products and services transferred over time
1,366.3
1210.0
964.3
Total revenue
$1,536.7
$1,378.2
$1,065.7
in the first quarter of 2019 the company determined that certain revenue in the it services and hardware segment associated with nonrecurring projects is better aligned with infrastructure solutions rather than consulting where it was previously reported .
as a result the company reclassed revenue of $ 26 .
6 million and $ 12 .
3 million from consulting to infrastructure solutions for the twelve months ended december 31 2018 and 2017 respectively .
this reclassification of revenue had no impact on the consolidated statements of operations .
the following table presents revenues disaggregated by contract type .

Question: What is the reclassified amount made by the company from  Consulting to Infrastructure Solutions for the twelve months ended December 31, 2019?
Answer: $12.3
December 31,
December 31,
2019
2018
Recipes
$ 44
$ 44
Customer lists and other customer related intangibles
4,529
4,529
Customer relationships
985
985
Trade names
2,248
2,248
Formula
438
438
8,244
8,244
Accumulated amortization
(8,092 )
(7,900 )
Intangible assets, net
$ 152
$ 344
finite-lived intangible assets .
other intangible assets net consisted of the following : .
the remaining $ 152 of intangible asset at december 31 2019 is expected to be amortized in 2020 .

Question: Which year has a higher value of net intangible assets?
Answer: 2018
At 31 March
2019 £m
2018 £m
2017 £m
Loans and other borrowings
16,876
14,275
12,713
Less:
Cash and cash equivalents
(1,666)
(528)
(528)
Current asset investments
(3,214)
(3,022)
(1,520)
11,996
10,725
10,665
Adjustments:
To retranslate debt balances at swap rates where hedged by currency swaps
(701)
(874)
(1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments
(260)
(224)
(314)
Net debt
11,035
9,627
8,932
25 .
loans and other borrowings continued .
net debt .
net debt consists of loans and other borrowings -both current and non-current less current asset investments and cash and cash equivalents .
loans and other borrowings are measured at the net proceeds raised adjusted to amortise any discount over the term of the debt .
for the purpose of this measure current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value .
currency denominated balances within net debt are translated to sterling at swapped rates where hedged .
net debt is considered to be an alternative performance measure as it is not defined in ifrs .
the most directly comparable ifrs measure is the aggregate of loans and other borrowings -current and non-current current asset investments and cash and cash equivalents .
a reconciliation from the most directly comparable ifrs measure to net debt is given below .
a reconciliation from the most directly comparable ifrs measure to net debt is given below .

Question: How is net debt calculated?
Answer: loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents
Total contributions for
Defined benefit obligation for all pension commitments excluding deferred compensation 1
(in €)
2019
2018
2019
2018
Managing Board members in office as of September 30, 2019
Joe Kaeser
1,234,800
1,210,440
14,299,267
12,970,960
Dr. Roland Busch
616,896
604,800
6,071,233
5,121,226
Lisa Davis 2
616,896
604,800
5,701,811
5,322,537
Klaus Helmrich
616,896
604,800
6,473,904
5,714,522
Janina Kugel
616,896
604,800
2,674,432
2,157,427
Cedrik Neike
616,896
604,800
2,349,895
1,757,258
Michael Sen
616,896
604,800
1,862,660
1,239,785
Prof. Dr. Ralf P. Thomas
616,896
604,800
6,184,498
5,235,121
Total
5,553,072
5,444,040
45,617,700
39,518,836
pension benefit commitments .
for fiscal 2019 managing board members were granted contributions under the bsav totaling € 5 .
6 million -2018 : € 5 .
4 million based on a supervisory board decision from november 7 2019 .
of this amount € 0 .
02 million -2018 : € 0 .
03 million relates to the funding of pension commitments earned prior to the transfer to the bsav .
the expense recognized in fiscal 2019 as a service cost under ifrs for managing board members ’ entitlements under the bsav in fiscal 2019 totaled € 5 .
4 million -2018 : € 5 .
3 million .
contributions under the bsav are added to the individual pension accounts in the january following each fiscal year .
until pension payments begin members ’ pension accounts are credited with an annual interest payment -guaranteed interest on january 1 of each year .
the interest rate is currently 0 .
90 % .
the following table shows the individualized contributions -allocations under the bsav for fiscal 2019 as well as the defined benefit obligations for pension commitments : .
in fiscal 2019 former members of the managing board and their surviving dependents received emoluments within the meaning of section 314 para .
1 no .
6 b of the german commercial code totaling € 21 .
09 million -2018 : € 39 .
9 million .
the defined benefit obligation -dbo of all pension commitments to former members of the managing board and their surviving dependents as of september 30 2019 amounted to € 175 .
7 million -2018 : € 168 .
2 million .
this figure is included in note 17 in b .
6 notes to consolidated financial statements .
1 deferred compensation totals € 4125612 -2018 : € 4115237 including € 3703123 for joe kaeser -2018 : € 3694439 € 361494 for klaus helmrich -2018 : € 362606 and € 60995 for prof .
dr .
ralf p .
thomas -2018 : € 58192 .
2 in accordance with the provisions of the bsav benefits to be paid to lisa davis are not in any way secured or funded through the trust associated with the company ’ s bsav plan or with any other trust .
they represent only an unsecured unfunded legal obligation on the part of the company to pay such benefits in the future under certain conditions and the payout will only be made from the company ’ s general assets .

Question: What percentage of total compensation was Michael Sen's salary?
Answer: 11.11
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
(In thousands, except per share amounts)
December 29, 2019
December 30, 2018
December 31, 2017
Basic net income (loss) per share:
Numerator:
Net income (loss) attributable to stockholders
$22,159
$(811,091)
$(929,121)
Denominator:
Basic weighted-average common shares
144,796
140,825
139,370
Basic net income (loss) per share
$0.15
$(5.76)
$(6.67)
Diluted net income (loss) per share 1
Numerator:
Net income (loss) attributable to stockholders
$22,159
$(811,091)
$(929,121)
Net income (loss) available to common stockholders
$22,159
$(811,091)
$(929,121)
Denominator:
Basic weighted-average common shares
144,796
140,825
139,370
Effect of dilutive securities:
Restricted stock units
2,729
-
-
Dilutive weighted-average common shares:
147,525
140,825
139,370
Dilutive net income (loss) per share
$ 0.15
$ (5.76)
$ (6.67)
note 15 .
net income -loss per share .
we calculate basic net income -loss per share by dividing earnings allocated to common stockholders by the basic weighted-average number of common shares outstanding for the period .
diluted weighted-average shares is computed using basic weighted-average number of common shares outstanding plus any potentially dilutive securities outstanding during the period using the treasury-stock-type method and the if-converted method except when their effect is anti-dilutive .
potentially dilutive securities include stock options restricted stock units and the outstanding senior convertible debentures .
the following table presents the calculation of basic and diluted net income -loss per share attributable to stockholders : .
1 as a result of our net loss attributable to stockholders for fiscal 2019 2018 and 2017 the inclusion of all potentially dilutive stock options restricted stock units and common shares under noted warrants and convertible debt would be anti-dilutive .
therefore those stock options restricted stock units and shares were excluded from the computation of the weighted-average shares for diluted net loss per share for such periods .

Question: In which years was the calculation of basic and diluted net income (loss) per share attributable to stockholders recorded for?
Answer: 2019 2018 2017
31 March 2019
31 March 2018
$M
$M
Investment in Sophos Holdings Limited
1,035.8
1,035.8
Investment in Sophos Limited
94.8
63.3
At 31 March
1,130.6
1,099.1
3 investments .
the investment in sophos holdings limited a holding company for the sophos group comprises 100 % of the ordinary share capital .
the investment in sophos limited comprises share-based payment expenses for equity awards granted to participants employed by sophos limited and its subsidiaries .

Question: What are the different investments listed in the table?
Answer: Investment in Sophos Holdings Limited Investment in Sophos Limited
Category
Number of equity shares held
Percentage of holding
Promoters
2,702,450,947
72.0
Other Entities of the Promoter Group
1,091,053
-
Mutual Funds & UTI
93,357,668
2.5
Banks, Financial Institutions, States and Central Government
2,750,113
0.1
Insurance Companies
196,172,807
5.2
Foreign Institutional Investors and Foreign Portfolio Investors - Corporate
592,842,601
15.8
NRI's / OCB's / Foreign Nationals
4,854,682
0.1
Corporate Bodies / Trust
26,208,151
0.7
Indian Public & Others
130,744,399
3.6
Alternate Investment Fund
1,663,495
-
IEPF account
248,790
-
GRAND TOTAL
3,752,384,706
100.0
Name of the shareholder*
Number of equity shares held
Percentage of holding
1. Tata Sons Private Limited
2,702,450,947
72.0
2. Life Insurance Corporation of India
152,493,927
4.1
3. SBI Mutual Fund
21,680,561
0.6
4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund
19,248,438
0.5
5. Government of Singapore
18,028,475
0.5
6. Oppenheimer Developing Markets Fund
16,731,906
0.5
7. ICICI Prudential Life Insurance Company Ltd
16,139,316
0.4
8. Axis Mutual Fund Trustee Limited
15,244,614
0.4
9. Abu Dhabi Investment Authority
15,036,984
0.4
10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds
14,112,213
0.4
b .
categories of equity shareholding as on march 31 2019 : .
c .
top ten equity shareholders of the company as on march 31 2019 : .
* shareholding is consolidated based on permanent account number -pan of the shareholder .

Question: How many equity shares does the Government of Singapore hold in the company?
Answer: 18,028,475
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782
uncertain tax positions .
as of december 31 2019 2018 and 2017 we had gross unrecognized tax benefits of $ 4 .
4 million $ 4 .
2 million and $ 3 .
8 million respectively .
accrued interest expense related to unrecognized tax benefits is recognized as part of our income tax provision in our consolidated statements of operations and is immaterial for the years ended december 31 2019 and 2018 .
our policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items in income tax expense .
the activity related to the unrecognized tax benefits is as follows -in thousands : .
these amounts are related to certain deferred tax assets with a corresponding valuation allowance .
as ofdecember 31 2019 the total amount of unrecognized tax benefits if recognized that would affect the effective taxrate is $ 1 .
0 million .
we do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths .
unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business .
we are subject to taxation in the united states various states and several foreign jurisdictions .
because we havenet operating loss and credit carryforwards there are open statutes of limitations in which federal state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period .
we are notcurrently under examination by any taxing authorities .

Question: What is the company's unrecognized tax benefit in 2019?
Answer: $4,441
As of December 31,
As of December 31,
As of December 31,
2018
2018
2019
NT$
NT$
NT$
(In Thousands)
(In Thousands)
(In Thousands)
Raw materials
$3,766,056
$5,102,571
Supplies and spare parts
3,133,737
3,548,376
Work in process
10,034,488
11,309,718
Finished goods
1,268,838
1,754,137
Total
$18,203,119
$21,714,802
a .
for the years ended december 31 2017 2018 and 2019 the company recognized nt $ 118252 million nt $ 123795 million and nt $ 122999 million respectively in operating costs of which nt $ 2256 million nt $ 1698 million and nt $ 820 million in 2017 2018 and 2019 respectively were related to write-down of inventories .
b .
none of the aforementioned inventories were pledged .

Question: What was the percentage increase / (decrease) in the Finished goods from 2018 to 2019?
Answer: 38.25