FangyuLei/tatqa huggingface dataset:
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Profit / (loss) for the year before taxation
53.6
(41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%)
10.2
(7.7)
Effects of:
Adjustments in respect of previous years
0.8
7.1
Change in tax rate during the year
1.4
3.6
Expenses not deductible for tax purposes
11.8
9.4
Losses not recognised
(0.9)
–
Higher tax rates on overseas earnings
7.7
3.8
Research and development and other tax credits
(1.9)
(0.6)
Impact of US tax reform on deferred tax
–
5.4
Other movements
(2.4)
(1.1)
Charge for taxation on profit / (loss) for the year
26.7
19.9
the following table reconciles the theoretical corporation tax expense to the reported tax expense using the uk corporation tax rate .
the reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported financial statements .
the group ’ s taxation strategy is published at www .
sophos .
com / en-us / medialibrary / pdfs / legal / sophos-group-tax-poli the group ’ s taxation strategy is published at www .
sophos .
com / en-us / medialibrary / pdfs / legal / sophos-group-tax-policyfy19 .
pdf and is aligned to its business strategy and operational needs .
oversight of taxation is within the remit of the audit and risk committee .
the chief financial officer is responsible for tax strategy supported by a global team of tax professionals .
sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the group complies with current tax legislation .
the group proactively seeks to agree arm ’ s length pricing with tax authorities to mitigate tax risks of significant cross-border operations .
the group actively engages with policy makers tax administrators industry bodies and international institutions to provide informed input on proposed tax measures so that it and they can understand how those proposals would affect the group .
however a tax authority may seek adjustment to the filing position adopted by a group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed .
uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate .

Question: What is the Chief Financial Officer responsible for?
Answer: responsible for tax strategy supported by a global team of tax professionals. Sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the Group complies with current tax legislation.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 % Change from 2018
2018 % Change from 2017
Revenue
$161,216
$140,326
$69,879
14.9%
100.8%
Gross profit
$104,896
$100,708
$43,817
4.2%
129.8%
Gross margin %
65.1%
71.8%
62.7%
Income from operations
$43,996
$43,641
$23,816
0.8%
83.2%
Operating margin %
27.3%
31.1%
34.1%
veradigm .
our veradigm segment derives its revenue from the provision of data-driven clinical insights with actionable tools for clinical workflow research analytics and media .
its solutions targeted at key healthcare stakeholders help improve the quality efficiency and value of healthcare delivery – from biopharma to health plans healthcare providers and patients and health technology partners among others .
year ended december 31 2019 compared with the year ended december 31 2018 .
veradigm revenue increased during the year ended december 31 2019 compared with the prior year comparable period due to an increase in organic sales .
gross profit and income from operations increased for during the year ended december 31 2019 due to an increase in organic sales and cost reductions partially offset with headcount growth and hosting migration costs .
the acquisition of practice fusion during the first quarter of 2018 also contributed to the increases .
gross margin and operating margin decreased during the year ended december 31 2019 compared with the prior year comparable period primarily due to -i an increase in hosting migration costs -ii costs associated with recent acquisitions -iii headcount growth and -iv partially offset with other cost reductions .
year ended december 31 2018 compared with the year ended december 31 2017 .
veradigm revenue gross profit gross margin and income from operations increased during the year ended december 31 2018 compared with the prior year comparable period primarily due to the acquisition of practice fusion during the first quarter of 2018 .
operating margin decreased during 2018 primarily due to higher personnel costs related to incremental resources from the practice fusion acquisition and to support anticipated new hosting client golives .

Question: What led to increase in Gross profit and income from operations during the year ended December 31, 2019?
Answer: due to an increase in organic sales and cost reductions partially offset with headcount growth and hosting migration costs.
Alan Jope CEO €'000 p.a.
Alan Jope CEO €'000 p.a.
Graeme Pitkethly CFO €'000 p.a.
Graeme Pitkethly CFO €'000 p.a.
2019
2020
2019
2020
Fixed Pay
1,450
1,508
1,103
1,136
Annual Bonus
2,175
2,262
1,323
1,363
MCIP* Match share award
2,186
2,273
1,330
1,370
Target Total Pay
5,811
6,043
3,756
3,869
Personal MCIP* Investment in
67%
67%
67%
67%
Unilever shares
1,457
1,516
886
913
executive director fixed pay increases .
the committee has approved fixed pay increases of 4 % for the ceo and 3 % for the cfo effective from 1 january 2020 .
this is in line with the average increase awarded to the wider unilever workforce in 2019 of 3 .
6 % .
these increases were awarded to recognise the strong leadership of both individuals in 2019 which was alan jope ’ s first year in the ceo role and a year of transformation for unilever generally .
we also wanted to recognise graeme pitkethly ’ s seniority in his role coming into his 5th year as cfo .
when our ceo alan jope was appointed on 1 january 2019 he was appointed with fixed pay 14 % below that of what the committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group despite unilever being one of the largest companies in this peer group .
this positioning was intentional given alan ’ s internal promotion on appointment .
however subject to alan ’ s continuing good performance the committee will over time continue to review his fixed pay positioning and progress this towards the market median benchmark .
* mcip at maximum -67 % investment of bonus .

Question: What was the Fixed Pay percentage when CEO Alan Jope joined?
Answer: 14%
Fiscal Year
Fiscal Year
2019
2018
Audit Fees(1)
$1,925,000
$1,956,000
Audit-Related Fees(2)
—
14,000
Tax Fees(3)
—
—
All Other Fees(4)
222,000
157,000
Total Fees
$2,147,000
$2,127,000
item 14 .
principal accountant fees and services .
fees for professional audit services .
the following is a summary of fees billed by the company ’ s independent registered public accountants pricewaterhousecoopers llp for the years ended december 31 2019 and 2018 : .
-1 represents the aggregate fees billed for the audit of the company ’ s financial statements review of the financial statements included in the company ’ s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years .
-2 represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the company ’ s financial statements and are not reported under “ audit fees .
” .
-3 represents the aggregate fees billed for tax compliance advice and planning .
-4 represents the aggregate fees billed for all products and services provided that are not included under “ audit fees ” “ audit-related fees ” or “ tax fees .
” .

Question: What is the name of Xperi Corporation’s independent registered public accountants called?
Answer: PricewaterhouseCoopers LLP
December 31,
December 31,
2019
2018
Raw materials
$396
$246
Work-in-process
186
220
Finished goods
448
753
Ending inventory
$1,030
$1,219
inventory .
inventory is stated at the lower of cost and net realizable value using the first-in first-out - “ fifo ” valuation method .
net realizable value is the estimated selling prices in the ordinary course of business less reasonably predictable costs of completion disposal and transportation .
any adjustments to reduce the cost of inventories to their net realizable value are recognized in earnings in the current period .
due to the low sell-through of our airbar products management has decided to fully reserve work-in-process for airbar components as well as airbar related raw materials .
management has further decided to reserve for a portion of airbar finished goods depending on type of airbar and in which location it is stored .
the airbar inventory reserve was $ 0 .
8 million and $ 1 .
0 million for the years ended december 31 2019 and 2018 respectively .
in order to protect our manufacturing partners from losses in relation to airbar production we agreed to secure the value of the inventory with a bank guarantee .
since the sale of airbars has been lower than expected a major part of the inventory at the partner remained unused when the due date of the bank guarantee neared and neonode therefore agreed that the partner should keep inventory for the production of 20000 airbars and the rest be purchased by us .
the inventory value of these purchases has been fully reserved .
as of december 31 2019 the company ’ s inventory consists primarily of components that will be used in the manufacturing of our sensor modules .
we segregate inventory for reporting purposes by raw materials work-in-process and finished goods .
raw materials work-in-process and finished goods are as follows -in thousands : .

Question: What kind of method is used to measure the inventory?
Answer: the first-in, first-out (“FIFO”) valuation method
Twelve months ended December 31,
Twelve months ended December 31,
Twelve months ended December 31,
Twelve months ended December 31,
($ millions except earnings per share)
2019
2018
% Change
Sales
$3,941.5
$3,495.5
12.8 %
Net Earnings
$74.6
$101.3
(26.4)%
Basic Earnings per Share
$0.60
$0.81
(25.9)%
Adjusted Operating Earnings(i)
$145.4
$215.6
(32.6)%
Adjusted Earnings per Share(i)
$0.68
$1.22
(44.3)%
1 .
the business maple leaf foods inc .
- “ maple leaf foods ” or the " company " is a producer of food products under leading brands including maple leaf ® maple leaf prime ® schneiders ® mina ® greenfield natural meat co .
® swift ® lightlife ® and field roast grain meat co .
™ the company ' s portfolio includes prepared meats ready-to-cook and ready-to-serve meals valued-added fresh pork and poultry and plant protein products .
the address of the company ' s registered office is 6985 financial dr .
mississauga ontario l5n 0a1 canada .
the company employs approximately 13000 people and does business primarily in canada the u .
s .
and asia .
the company ' s shares trade on the toronto stock exchange -mfi .
1 .
the business maple leaf foods inc .
- “ maple leaf foods ” or the " company " is a producer of food products under leading brands including maple leaf ® maple leaf prime ® schneiders ® mina ® greenfield natural meat co .
® swift ® lightlife ® and field roast grain meat co .
™ the company ' s portfolio includes prepared meats ready-to-cook and ready-to-serve meals valued-added fresh pork and poultry and plant protein products .
the address of the company ' s registered office is 6985 financial dr .
mississauga ontario l5n 0a1 canada .
the company employs approximately 13000 people and does business primarily in canada the u .
s .
and asia .
the company ' s shares trade on the toronto stock exchange -mfi .
sales for 2019 were $ 3941 .
5 million compared to $ 3495 .
5 million last year an increase of 12 .
8 % .
excluding acquisitions sales increased 5 .
2 % driven by favourable pricing mix and volume in meat protein and accelerated growth in plant protein of 23 .
6 % .
net earnings for 2019 were $ 74 .
6 million - $ 0 .
60 per basic share compared to $ 101 .
3 million - $ 0 .
81 per basic share last year .
strong commercial performance and favourable resolution of income tax audits were more than offset by strategic investments in plant protein to drive top line growth and heightened volatility in hog prices .
net earnings were negatively impacted by $ 12 .
1 million due to non-cash fair value changes in biological assets and derivative contracts which are excluded in the calculation of adjusted operating earnings below .
adjusted operating earnings for 2019 were $ 145 .
4 million compared to $ 215 .
6 million last year and adjusted earnings per share for 2019 were $ 0 .
68 compared to $ 1 .
22 last year due to similar factors as noted above .
for further discussion on key metrics and a discussion of results by operating segment refer to the section titled operating review starting on page 3 of this document .

Question: How are acquisitions calculated in change of sales?
Answer: Excluding acquisitions, sales increased
€ million
2017/2018
2018/2019
Current service cost1
24
21
Net interest expenses2
11
9
Past service cost (incl. curtailments and changes)
0
0
Settlements
0
0
Other pension expenses
1
1
Pension expenses
36
31
the pension expenses of the direct and indirect company pension plan commitments can be broken down as follows : .
1 netted against employees ’ contributions .
2 included therein : interest effect from the adjustment of the asset ceiling .
the entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to € 90 million in financial year 2018 / 19 .
this figure is comprised of the effect from the change in actuarial parameters in the amount of € + 247 million and the experience-based adjustments of € + 4 million .
it was offset by income from plan assets of € 103 million and a gain of € 58 million resulting from the change in the effect of the asset ceiling in the netherlands .
in addition to expenses from defined benefit commitments expenses for payments to external pension providers relating to defined contribution pension commitments of € 82 million in financial year 2018 / 19 -2017 / 18 : € 82 million were recorded .
these figures also include payments to statutory pension insurance .
the provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances death benefits and partial retirement plans .
provisions amounting to € 34 million -30 / 9 / 2018 : € 41 million were allocated for these commitments .
the commitments are valued on the basis of actuarial expert opinions .
the valuation parameters used for this purpose are generally determined in the same way as for the company pension plan .

Question: What was included therein within the net interest expenses?
Answer: Interest effect from the adjustment of the asset ceiling
2019
2018
(in thousands)
(in thousands)
Assets and Obligations
Change in benefit obligation:
Projected benefit obligation:
Beginning of year
$9,256
$6,177
Service cost
41
39
Interest cost
347
196
Actuarial loss
717
25
Benefits paid
(1,358)
(889)
Special termination benefits
—
3,708
End of year
9,003
9,256
Change in plan assets:
Fair value of plan assets:
Beginning of year
—
—
Company contributions
1,358
889
Benefits paid
(1,358)
(889)
End of year
—
—
Funded status
$(9,003)
$(9,256)
postretirement benefit plans .
in addition to receiving pension benefits u .
s .
teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in teradyne ’ s welfare plan which includes medical and dental benefits up to age 65 .
death benefits provide a fixed sum to retirees ’ survivors and are available to all retirees .
substantially all of teradyne ’ s current u .
s .
employees could become eligible for these benefits and the existing benefit obligation relates primarily to those employees .
the december 31 balances of the postretirement assets and obligations are shown below : .

Question: What was the Interest cost in 2019?
Answer: 347
Number of Options (in Millions)
Weighted Average Exercise Price
Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value (in Millions)
Granted
2.3
$27.09
Exercised
(0.1)
$24.79
$0.1
Expired
(1.8)
$26.92
Outstanding at May 26, 2019
0.4
$28.13
0.16
$0.6
Exercisable at May 26, 2019
0.4
$28.13
0.16
$0.6
stock appreciation rights awards .
during the second quarter of fiscal 2019 in connection with the completion of the pinnacle acquisition we granted 2 .
3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a black-scholes option-pricing model and a grant date price of $ 36 .
37 per share to pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date .
approximately $ 14 .
8 million of the fair value of the replacement awards granted to pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability .
as of may 26 2019 the liability of the replacement stock appreciation rights was $ 0 .
9 million which includes post-combination service expense the mark-to-market of the liability and the impact of payouts since acquisition .
the compensation income for our cash-settled stock appreciation rights totaled $ 13 .
7 million for fiscal 2019 .
included in this amount is income of $ 14 .
0 million related to the mark-to-market of the liability established in connection with the pinnacle acquisition and expense of $ 0 .
2 million for accelerated vesting of awards related to pinnacle integration restructuring activities net of the impact of marking-to-market these awards based on a lower market price of conagra common shares .
the related tax expense for fiscal 2019 was $ 3 .
4 million .
a summary of the stock appreciation rights activity as of may 26 2019 and changes during the fiscal year then ended is presented below : .

Question: What was the total intrinsic value of exercisable stock appreciation rights during fiscal 2019?
Answer: $0.6
€ million
€ million
2019
2018
(Restated)(a)
Goodwill and intangible assets
31,029
29,493
Other non-current assets
17,347
16,140
Current assets
16,430
15,478
Total assets
64,806
61,111
Current liabilities
20,978
20,150
Non-current liabilities
29,942
28,844
Total liabilities
50,920
48,994
Shareholders’ equity
13,192
11,397
Non-controlling interest
694
720
Total equity
13,886
12,117
Total liabilities and equity
64,806
61,111
balance sheet .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
goodwill and intangible assets increased to € 31 .
0 billion -2018 : € 29 .
5 billion mainly as a result of acquisitions which contributed € 1 .
2 billion and favourable currency impact of € 0 .
5 billion driven by strengthening of the us dollar and pound sterling .
in current assets cash and cash equivalents increased by € 1 .
0 billion .
the increase is primarily due to strong cash delivery in several countries which will be used to repay short term debt in due course .
current and non-current financial liabilities increased by € 1 .
5 billion as a result of commercial paper issue and bank borrowings .
the net pension plan deficit was lower than prior year by € 0 .
7 billion as gains from investment performance exceeded the increase in liabilities .

Question: What is the increase in Goodwill and intangible assets from 2018 to 2019?
Answer: 1536
December 31,
December 31,
2019
2018
Buildings and land
$1,693
$1,737
Machinery and equipment
108,945
41,330
Computer and communication equipment
29,106
24,051
Furniture and fixtures
4,119
3,203
Vehicles
262
282
Leasehold improvements
33,041
20,593
Construction in process
9,089
867
186,255
92,063
Less: Accumulated depreciation
(78,146)
(60,794)
Property and equipment, net
$108,109
$31,269
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 11 .
property and equipment net .
property and equipment net is comprised of the following : .

Question: What was the amount of Computer and communication equipment in 2019?
Answer: 29,106
(Dollars in thousands)
2019
2019
2018
2018
Change
Change
Cloud
$133,746
15%
82,627
9%
$51,119
62%
Term license
199,433
22%
178,256
20%
21,177
12%
Maintenance
280,580
30%
263,875
30%
16,705
6%
Subscription (1)
613,759
67%
524,758
59%
89,001
17%
Perpetual license
80,015
9%
109,863
12%
(29,848)
(27)%
Consulting
217,609
24%
256,960
29%
(39,351)
(15)%
$911,383
100%
$891,581
100%
$19,802
2%
results of operations .
revenue .
-1 reflects client arrangements -term license cloud and maintenance that are subject to renewal .
we expect our revenue mix to continue to shift in favor of our subscription offerings particularly cloud arrangements which could result in slower total revenue growth in the near term .
revenue from cloud arrangements is generally recognized over the service period while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective .
subscription revenue .
the increase in cloud revenue in 2019 reflects the shift in client preferences to cloud arrangements from other types of arrangements .
the increase in term license revenue in 2019 was due to several large multi-year term license contracts executed in 2019 .
this increase was partially offset by term license contracts with multi-year committed maintenance periods where a greater portion of the contract value is allocated to maintenance .
the increase in maintenance revenue in 2019 was primarily due to the continued growth in the aggregate value of the installed base of our software and strong renewal rates in excess of 90 % .
perpetual license .
the decrease in perpetual license revenue in 2019 reflects the shift in client preferences in favor of our subscription offerings particularly cloud arrangements .
consulting .
our consulting revenue fluctuates depending upon the mix of new implementation projects we perform as compared to those performed by our enabled clients or led by our partners .
see " our consulting revenue is significantly dependent upon our consulting personnel implementing new license and cloud arrangements " in item 1a of this annual report for additional information .
the decrease in consulting revenue in 2019 was primarily due to a decrease in billable hours .

Question: What is the percentage change in revenue from term license between 2018 and 2019?
Answer: 11.88
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Cash, cash equivalents and restricted cash at beginning of period
$60,068
$103,051
$60,765
Cash provided by operating activities
10,317
3,295
4,863
Cash used in investing activities
(24,574)
(48,413)
(70,972)
Cash provided by financing activities
494,101
3,099
108,475
Effects of exchange rates on cash, cash equivalents and restricted cash
(250)
(964)
(80)
Cash, cash equivalents and restricted cash at end of period
$539,662
$60,068
$103,051
cash flows .
the following table summarizes our cash flows for the years ended december 31 2019 2018 and 2017 -in thousands : .
at december 31 2019 $ 6 .
7 million of the $ 539 .
7 million of cash cash equivalents and restricted cash was held by foreign subsidiaries .
our intention is to indefinitely reinvest foreign earnings in our foreign subsidiaries .
if these earnings were used to fund domestic operations they would be subject to additional income taxes upon repatriation .

Question: How much cash, cash equivalents and restricted cash was held by foreign subsidiaries at December 31, 2019?
Answer: $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash