FangyuLei/tatqa huggingface dataset:
December 28, 2019
Amortized Cost  
Gains  
Losses  
Fair Value  
U.S. Treasuries
$10,458
$11
$—
$10,469
Commercial paper
3,914
1
(4)
3,911
Corporate bond
33,867
68
(7)
33,928
Certificate of deposit
3,584
5
—
3,589
Agency securities
24,408
38
(16)
24,430
$76,231
$123
$(27)
$76,327
December 29, 2018
Amortized Cost
Gains
Losses
Fair Value
U.S. Treasuries
$7,997
$1
$(1)
$7,997
Commercial paper
2,296
—
(1)
2,295
Corporate bond
30,833
1
(160)
30,674
Certificate of deposit
960
—
(3)
957
Agency securities
8,667
—
(59)
8,608
$50,753
$2
$(224)
$50,531
marketable securities .
marketable securities consisted of the following -in thousands : .
we classify our marketable securities as available-for-sale .
all marketable securities represent the investment of funds available for current operations notwithstanding their contractual maturities .
such marketable securities are recorded at fair value and unrealized gains and losses are recorded in accumulated other comprehensive income -loss until realized .
we typically invest in highly-rated securities with low probabilities of default .
our investment policy requires investments to be rated single a or better limits the types of acceptable investments concentration as to security holder and duration of the investment .
the gross unrealized gains and losses in fiscal 2019 and 2018 were caused primarily by changes in interest rates .
the longer the duration of marketable securities the more susceptible they are to changes in market interest rates and bond yields .
as yields increase those securities with a lower yield-at-cost show a mark-to-market unrealized loss .
we anticipate recovering the full cost of the securities either as market conditions improve or as the securities mature .
accordingly we believe that the unrealized losses are not other-than-temporary .
when evaluating the investments for otherthan- temporary impairment we review factors such as the length of time and extent to which fair value has been below the amortized cost basis current market liquidity interest rate risk the financial condition of the issuer and credit rating downgrades .
as of december 28 2019 and december 29 2018 gross unrealized losses related to our marketable securities portfolio were not material .

Question: What was the fair value of corporate bond?
Answer: 33,928
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Gross Profit
$114,197
$89,990
$72,416
$60,371
$54,649
Depreciation expense (a)
6,370
6,089
5,791
4,028
2,566
Plant start-up expense (b)
—
—
—
1,628
—
Non-cash share-based compensation (c)
922
859
243
221
201
Adjusted Gross Profit
$121,489
$96,938
$78,450
$66,248
$57,416
Adjusted Gross Profit as a % of Net Sales
49.4%
50.2%
51.5%
51.1%
50.6%
the following table provides a reconciliation of adjusted gross profit to gross profit the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents depreciation and amortization expense included in cost of goods sold .
-b represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the freshpet kitchens expansion project in 2016 that included adding two additional product lines .
-c represents non-cash share-based compensation expense included in cost of goods sold .

Question: What is the percentage change in adjusted gross profit from 2018 to 2019?
Answer: 25.33
December 31, 2019
December 31, 2018
Carrying Value
Fair Value
Carrying Value
Fair Value
(in thousands)
Assets
Cash and cash equivalents
$773,924
$773,924
$926,752
$926,752
Marketable securities
241,793
241,793
277,827
277,827
Derivative assets
528
528
79
79
Liabilities
Contingent consideration
39,705
39,705
70,543
70,543
Derivative liabilities
203
203
514
514
Convertible debt (1)
394,687
1,010,275
379,981
547,113
the carrying amounts and fair values of teradyne ’ s financial instruments at december 31 2019 and 2018 were as follows : .
-1 the carrying value represents the bifurcated debt component only while the fair value is based on quoted market prices for the convertible note which includes the equity conversion features .
the fair values of accounts receivable net and accounts payable approximate the carrying amount due to the short term nature of these instruments .

Question: What does the carrying value of convertible debt represent?
Answer: the bifurcated debt component only, while the fair value is based on quoted market prices for the convertible note which includes the equity conversion features.
January 31, 2020
February 1, 2019
Balance, beginning of the year
$7,418
$6,660
Increase in goodwill related to business combinations
1,911
784
Other adjustment
—
(26)
Balance, end of the year
$9,329
$7,418
goodwill .
the following table summarizes the changes in the carrying amount of goodwill during the periods presented -table in millions : .

Question: What was the change in the Increase in goodwill related to business combinations between 2019 and 2020?
Answer: 1127
December 31, 2019
December 31, 2018 (1)
Accounts receivable
$80.5
$92.6
Prepaids and other current assets
8.3
7.7
Notes receivable and other non-current assets
21.3
22.2
Unearned revenue (2)
35.0
35.0
Other non-current liabilities (3)
79.0
54.1
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
information about receivables contract assets and contract liabilities from contracts with tenants is as follows : .
-1 prior-period amounts adjusted with the adoption of the new lease accounting guidance as applicable .
-2 excludes $ 56 .
7 million and $ 55 .
0 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
-3 excludes $ 300 .
2 million and $ 313 .
6 million of capital contributions related to das networks as of december 31 2019 and 2018 respectively .
the company records unearned revenue when payments are received from tenants in advance of the completion of the company ’ s performance obligations .
long-term unearned revenue is included in other non-current liabilities .
during the year ended december 31 2019 the company recognized $ 62 .
2 million of revenue that was included in the unearned revenue balance as of december 31 2018 .
during the year ended december 31 2018 the company recognized $ 44 .
4 million of revenue that was included in the unearned revenue balance as of january 1 2018 .
the company also recognized revenues of $ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .
$ 59 .
2 million and $ 55 .
4 million during the years ended december 31 2019 and december 31 2018 respectively for capital contributions related to das networks .
there was $ 0 .
4 million of revenue recognized from other non-current liabilities during each of the years ended december 31 2019 and 2018 .

Question: What was the percentage change in Accounts receivable between 2018 and 2019?
Answer: -13.07
2019
2018
£m
£m
Receivables, which are included in trade and other receivables
27.0
28.8
Accrued income
28.0
26.7
Deferred income
(13.2)
(1.8)
contract balances .
the following table provides information about receivables contract assets and contract liabilities from contracts with customers .
accrued income relates to the group ’ s rights to consideration for services provided but not invoiced at the reporting date .
accrued income is transferred to receivables when invoiced .
deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided .
included within deferred income is £ 11 .
2m -2018 : £ nil relating to consideration received from auto trader auto stock limited -which forms part of the group ’ s joint venture for the provision of data services -note 16 .
revenue relating to this service is recognised on a straight-line basis over a period of 20 years .

Question: What are the components in the table providing information on contract balances?
Answer: Receivables, which are included in trade and other receivables Accrued income Deferred income
Number of Options Outstanding
Weighted Average Exercise Price
Average Remaining Contractual Life (in years)
Aggregate Intrinsic Value (thousands)
Outstanding – December 31, 2017
2,341,340
$1.77
5.78
$1,087
Options granted
376,667
2.41
Options exercised
224,400
1.59
Options forfeited
6,961
1.42
Outstanding – December 31, 2018
2,486,646
$1.89
7.01
$1,550
Options granted
50,832
3.02
Options exercised
-
Options forfeited
181,281
2.23
Outstanding – December 31, 2019
2,356,197
$1.89
5.93
$628
Exercisable – December 31, 2019
1,843,468
$1.75
5.34
$624
stock options .
the following is a summary of stock option activity during the years ended december 31 2019 and 2018 : .

Question: What are the respective outstanding options as at December 31, 2017 and 2018?
Answer: 2,341,340 2,486,646
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Net sales (1)
$1,382,818
$1,200,181
$757,338
Operating costs and expenses:
Cost of sales (1)
924,276
860,744
571,944
Selling, general and administrative expenses
202,642
173,620
107,658
Research and development (1)
44,612
39,114
26,693
Restructuring charges
8,779
14,843
5,404
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
Total operating costs and expenses
1,181,969
1,087,329
722,370
Operating income (1)
200,849
112,852
34,968
Non-operating (income) expense:
Interest income
(2,035)
(809)
(24)
Interest expense
21,239
32,882
39,755
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
Other (income) expense, net (1)
11,214
24,592
(3,871)
Income before income taxes and equity income (loss) from equity method investments (1)
170,431
187,067
9,808
Income tax expense (benefit) (1)
(39,460)
9,132
4,294
Income before equity income (loss) from equity method investments (1)
209,891
177,935
5,514
Equity income (loss) from equity method investments
(3,304)
76,192
41,643
Net income (1)
$206,587
$254,127
$47,157
results of operations .
historically revenues and earnings may or may not be representative of future operating results due to various economic and other factors .
the following table sets forth the consolidated statements of operations for the periods indicated -amounts in thousands : .
-1 fiscal years ended march 31 2018 and 2017 adjusted due to the adoption of asc 606 .

Question: What was the percentage change in the net income between 2018 and 2019?
Answer: -18.71
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Selling, general and administrative expense
Selling, general and administrative—other
$17,099
$16,438
4.0%
Advertising and promotional expense
1,647
1,466
12.3
Workforce rebalancing charges
555
598
(7.2)
Amortization of acquired intangible assets
762
435
74.9
Stock-based compensation
453
361
25.2
Bad debt expense
89
67
32.5
Total consolidated selling, general and administrative expense
$20,604
$19,366
6.4%
Non-operating adjustments
Amortization of acquired intangible assets
(762)
(435)
74.9
Acquisition-related charges
(282)
(15)
NM
Operating (non-GAAP) selling, general and administrative expense
$19,560
$18,915
3.4%
selling general and administrative expense .
nm — not meaningful .
total selling general and administrative -sg & a expense increased 6 .
4 percent in 2019 versus 2018 driven primarily by the following factors : • higher spending -5 points driven by red hat spending -5 points ; and • higher acquisition-related charges and amortization of acquired intangible assets associated with the red hat acquisition -3 points ; partially offset by • the effects of currency -2 points .
operating -non-gaap expense increased 3 .
4 percent year to year primarily driven by the same factors excluding the acquisition-related charges and amortization of acquired intangible assets associated with the red hat transaction .

Question: What is the increase / (decrease) in the Stock-based compensation from 2018 to 2019?
Answer: 92
€ million
30/9/2018
30/9/2019
Non-current assets
Intangible assets
1,001
939
Tangible assets
2
3
Financial assets
9.157
9,005
10.160
9,947
Current assets
Receivables and other assets
6,882
8,218
Cash on hand, bank deposits and cheques
335
44
7,217
8,262
Deferred income
12
12
17,389
18,221
asset position of metro ag .
assets .
as of the closing date metro had total assets of € 18221 million which are predominantly comprised of financial assets in the amount of € 9005 million receivables from affiliated companies at € 8214 million and the usufructuary rights to the metro and makro brands which were recognised as an intangible asset - € 883 million .
cash on hand bank deposits and cheques amounted to € 44 million .
the financial assets predominantly consist of shares held in affiliated companies in the amount of € 8964 million which are essentially comprised of shares in the holding for wholesale companies - € 6693 million in real estate companies - € 1278 million in service providers - € 470 million and in other companies - € 523 million .
the financial assets account for 49 .
4 % of the total assets .
receivables from affiliated companies amount to € 8214 million .
this corresponds to 45 .
1 % of the total assets .
this position contains € 6117 million in receivables from a group-internal transfer of shares in affiliated companies at their carrying values and predominantly reflects the short-term financing requirements of the group companies as of the closing date .

Question: What was the percentage change in total assets in FY2019 from FY2018?
Answer: 4.78
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Raw materials
$  260
$  276
Work in progress
739
656
Finished goods
837
925
Inventories
$ 1,836
$  1,857
6 .
inventories .
inventories consisted of the following : .

Question: In which years was the amount of Inventories calculated for?
Answer: 2019 2018
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
United States
$70,702
$56,839
$60,723
China
159,637
98,906
148,431
Germany
57,657
58,711
57,051
Thailand
82,413
68,217
48,016
Other
94,254
57,218
70,945
Total revenue
$464,663
339,891
385,166
operating segments .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
the company operates as one operating segment .
operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker - “ codm ” which is the company ’ s chief executive officer in deciding how to allocate resources and assess performance .
the company ’ s codm evaluates the company ’ s financial information for the purpose of allocating resources and assessing the performance of these resources on a consolidated basis .
revenue by geographic country based on ship-to destinations which in certain instances may be the location of a contract manufacturer rather than the company ’ s end customer was as follows -in thousands : .

Question: What is revenue by geographic country based on?
Answer: ship-to destinations
€ millions
2019
2018
2017
Current tax expense
Germany
625
733
935
Foreign
1,153
1,019
716
Total current tax expense
1,778
1,752
1,651
Deferred tax expense/income
Germany
–3
57
–584
Foreign
–549
–298
–84
Total deferred tax income
–552
–241
–668
Total income tax expense
1,226
1,511
983
-c .
5 income taxes .
judgments and estimates .
we are subject to changing tax laws in multiple jurisdictions within the countries in which we operate .
our ordinary business activities also include transactions where the ultimate tax outcome is uncertain due to different interpretations of tax laws such as those involving revenue sharing and cost reimbursement arrangements between sap group entities .
in addition the amount of income taxes we pay is generally subject to ongoing audits by domestic and foreign tax authorities .
in determining our worldwide income tax provisions judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value .
in applying these judgments we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction including applicable tax laws and our interpretation thereof .
the assessment whether a deferred tax asset is impaired requires judgment as we need to estimate future taxable profits to determine whether the utilization of the deferred tax asset is probable .
in evaluating our ability to utilize our deferred tax assets we consider all available positive and negative evidence including the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable .
our judgment regarding future taxable income is based on assumptions about future market conditions and future profits of sap .
judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes and if not whether it is of financial nature .
in this judgment we particularly consider applicable local tax laws and interpretations on ifrs by national standard setters in the area of group financial reporting .
tax expense by geographic location .

Question: In which year was the current tax expense in Germany the largest?
Answer: 2017
2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982
net debt .
the term net debt does not have any standardized meaning under ifrs .
therefore it is unlikely to be comparable to similar measures presented by other issuers .
we define net debt as debt due within one year plus long-term debt and 50 % of preferred shares less cash and cash equivalents as shown in bce ’ s consolidated statements of financial position .
we include 50 % of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies .
we consider net debt to be an important indicator of the company ’ s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents .
we believe that certain investors and analysts use net debt to determine a company ’ s financial leverage .
net debt has no directly comparable ifrs financial measure but rather is calculated using several asset and liability categories from the statements of financial position as shown in the following table .

Question: What is the percentage change in long-term debt in 2019?
Answer: 13.44
EMS
DMS
Total
Balance as of August 31, 2017
$52,574
$555,610
$608,184
Acquisitions and adjustments(1)
30,763
(8,186)
22,577
Change in foreign currency exchange rates
(667)
(2,349)
(3,016)
Balance as of August 31, 2018
82,670
545,075
627,745
Change in foreign currency exchange rates
(702)
(4,788)
(5,490)
Balance as of August 31, 2019
$81,968
$540,287
$622,255
6 .
goodwill and other intangible assets .
the company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test .
the following table presents the changes in goodwill allocated to the company ’ s reportable segments electronics manufacturing services - “ ems ” and diversified manufacturing services - “ dms ” during the fiscal years ended august 31 2019 and 2018 -in thousands : .
-1 includes $ 8 .
2 million of goodwill reallocated between dms and ems during fiscal year 2018 .

Question: What was the percentage change in total balance between 2018 and 2019?
Answer: -0.87
Fair Value at December 31,
Fair Value at December 31,
2019
2018
(in thousands)
(in thousands)
Interest rate swap
Beginning balance
$1,623
$734
Unrealized gain (loss) recognized in other comprehensive income (loss)
(1,660)
889
Ending balance
$(37)
1,623
the following table summarizes activity for the interest rate swap : .
there were no transfers between level 1 level 2 or level 3 fair value hierarchy categories of financial instruments in the years ended december 31 2019 and 2018 .
financial instruments not recorded at fair value on a recurring basis .
some of the company ’ s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature .
such financial assets and financial liabilities include : cash and cash equivalents restricted cash net receivables certain other assets accounts payable accrued price protection liability accrued expenses accrued compensation costs and other current liabilities .
the company ’ s long-term debt is not recorded at fair value on a recurring basis but is measured at fair value for disclosure purposes -note8 .

Question: What was the average Unrealized gain (loss) recognized in other comprehensive income (loss) for 2018 and 2019?
Answer: -385.5