hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
Contract Assets and Liabilities
Contract assets and liabilities included in our Consolidated Balance Sheets are as follows:
During the twelve months ended December 31, 2019, we recognized revenues of $256 that was included in contract liabilities at the beginning of the period.
Table:
 | As of December 31, | 
 | 2019 | 2018
Contract Assets |  | 
Prepaid rebates included in Other current assets | $64 | $65
Prepaid rebates included in Other assets | 1,853 | 999
Total Contract Assets | $1,917 | $1,064
Contract Liabilities |  | 
Customer discounts and price concessions included in Accrued expenses and other liabilities | $(2,070) | $(1,656)
Customer rights of return included in Accrued expenses and other liabilities | (807) | (325)
Total Contract Liabilities | $(2,877) | $(1,981)


Question: What were the Prepaid rebates included in Other assets in 2018?
Answer: 999
The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
The amount recorded for developed technology represents the estimated fair value of AgileCraft’s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft’s customers. The amount recorded for backlog represents the fair value of AgileCraft’s backlog as of acquisition date.
Table:
 | Fair Value | Useful Life
 | (U.S. $ in thousands) | (years)
Developed technology | $34,600 | 5
Customer relationships | 16,900 | 7
Backlog | 1,400 | 3
Total intangible assets subject to amortization | $52,900 | 


Question: What are the identifiable intangible assets with a useful life above 5 years?
Answer: Customer relationships
Calculation: For COL 4 rows 3-5 check if value is >5 . If value is >5 input corresponding identifiable intangible assets in COL2 as answer
4. Income Taxes
Provision for Income Taxes
Income (loss) before income tax expense is summarized below (in thousands):
(1) Includes the elimination of intercompany foreign dividends paid to the U.S.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Domestic (1) | $(415,707) | $(426,897) | $(373,690)
Foreign (1) | 866,411 | 800,298 | 629,923
 | $450,704 | $373,401 | $256,233


Question: How many years did Foreign income (loss) exceed $800,000 thousand?
Answer: 2
Calculation: 2019##2018
table of contents performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor ( "s&p" ) 500 index and the dow jones us financials index during the period from december 31 , 2010 through december 31 , 2015. .

Table:
 | 12/10 | 12/11 | 12/12 | 12/13 | 12/14 | 12/15
e*trade financial corporation | 100.00 | 49.75 | 55.94 | 122.75 | 151.59 | 185.25
s&p 500 index | 100.00 | 102.11 | 118.45 | 156.82 | 178.29 | 180.75
dow jones us financials index | 100.00 | 87.16 | 110.56 | 148.39 | 170.04 | 170.19
.

Question: as of the 12/2014 what was the ratio of the cumulative total return to a holder of the company 2019s common stocke*trade financial corporation to s&p 500 index
Answer: 0.85
Calculation: divide(151.59, 178.29)
1998 Employee Qualified Stock Purchase Plan (“ESPP”)
Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date.
A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows:
Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.
Table:
 |  | Fiscal year ended January 31, | 
 | 2019 | 2018 | 2017
Issued shares | 1.0 | 2.0 | 2.3
Average price of issued shares | $90.25 | $39.03 | $36.99
Weighted average grant date fair value of awards granted under the ESPP | $42.75 | $32.41 | $19.20


Question: At January 31, 2019, how many shares were available for future issuance?
Answer: 8.1 million
Adjusted cash flow
A reconciliation showing the items that bridge between net cash from operating activities as reported under IFRS to an adjusted basis is given below. Adjusted cash from operations is used by the Board to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business.
Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit.
The adjusted cash flow is included in the Financial Review on page 58.
Table:
 | 2019 | 2018
 | £m | £m
Net cash from operating activities as reported under IFRS | 227.4 | 212.6
Acquisition and disposal costs | 2.5 | 0.2
Net capital expenditure excluding acquired intangibles from acquisitions | (59.0) | (31.5)
Tax paid | 78.4 | 61.6
Repayments of principal under lease liabilities | (11.2) | –
Adjusted cash from operations | 238.1 | 242.9


Question: In which year was the adjusted cash from operations larger?
Answer: 2018
Calculation: 242.9>238.1
The following table reconciles total segment adjusted EBITDA to net (loss) income for the years ended December 31, 2019, 2018 and 2017:
We do not have any single customer that provides more than 10% of our consolidated total operating revenue.
The assets we hold outside of the U.S. represent less than 10% of our total assets. Revenue from sources outside of the U.S. is responsible for less than 10% of our total operating revenue.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Total segment adjusted EBITDA | $15,987 | 16,647 | 12,560
Depreciation and amortization | (4,829) | (5,120) | (3,936)
Goodwill impairment | (6,506) | (2,726) | —
Other operating expenses | (7,216) | (8,045) | (6,504)
Share-based compensation | (162) | (186) | (111)
Operating (loss) income | (2,726) | 570 | 2,009
Total other expense, net | (2,040) | (2,133) | (1,469)
(Loss) income before income taxes | (4,766) | (1,563) | 540
Income tax expense (benefit) | 503 | 170 | (849)
Net (loss) income | $(5,269) | (1,733) | 1,389


Question: What years does the table reconcile total segment adjusted EBITDA to net (loss) income for?
Answer: 2019, 2018, 2017
ITEM 6. SELECTED FINANCIAL DATA
The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 8. Financial Statements and Supplementary Data” of this Annual Report.
(1) We elected to early adopt Accounting Standards Update (“ASU”) 2016-09 “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”) in 2016, which requires us, among other things, to prospectively record excess tax benefits as a reduction of the provision for income taxes in the consolidated statement of operations, whereas they were previously recognized in equity.
(2) We retrospectively adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09.
Table:
(in thousands, except per share amounts) | 2019 | 2018 | 2017 | 2016 | 2015
Consolidated Statements of Operations Data (1) (2): |  |  |  |  | 
Revenue: |  |  |  |  | 
Perpetual license | $80,015 | 109,863 | 132,883 | 145,053 | 166,305
Term license | 199,433 | 178,256 | 206,411 | 152,231 | 109,283
Maintenance | 280,580 | 263,875 | 242,320 | 218,635 | 202,802
Cloud | 133,746 | 82,627 | 51,097 | 40,647 | 30,626
Consulting | 217,609 | 256,960 | 255,756 | 205,663 | 173,679
Total revenue | $911,383 | 891,581 | 888,467 | 762,229 | 682,695
(Loss) income from operations | $(134,878) | $(17,032) | $93,177 | $50,644 | $64,661
Net (loss) income | $(90,433) | $10,617 | $98,548 | $45,015 | $36,322
(Loss) earnings per share |  |  |  |  | 
Basic | $(1.14) | $0.14 | $1.27 | $0.59 | $0.47
Diluted | $(1.14) | $0.13 | $1.19 | $0.56 | $0.46
Cash dividends declared per common share | $0.12 | $0.12 | $0.12 | $0.12 | $0.12


Question: What are the respective revenue from perpetual license in 2015 and 2016?
Answer: 166,305, 145,053
Net Income (Loss) Per Share
The Company calculates net income (loss) per share in accordance with FASB ASC Topic 260,Earnings per Share. Basic net income (loss) per share is based on the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share also gives effect to all potentially dilutive securities outstanding during the period, such as restricted stock units (“RSUs”), stock options, and Employee Stock Purchase Plan ("ESPP") shares, if dilutive. In a period with a net loss position, potentially dilutive securities are not included in the computation of diluted net loss because to do so would be antidilutive, and the number of shares used to calculate basic and diluted net loss is the same.
For the fiscal years ended September 30, 2019, 2018 and 2017, the following potentially dilutive common shares were excluded from the net income (loss)
per share calculation, as they would have been antidilutive (amounts in thousands):
Table:
 | 2019 | 2018 | 2017
Stock options | 1,687 | 2,806 | 569
RSUs | 2,352 | 2,580 | 83
ESPP common stock equivalents | 74 | 71 | —
ID Checker earnout shares | — | — | 24
Total potentially dilutive common shares outstanding | 4,113 | 5,457 | 676


Question: What is the amount of potentially dilutive common shares outstanding of stock options and RSUs in 2019, respectively?
Answer: 1,687, 2,352
For the full year 2019, our ADG revenues increased 1.4% compared to the previous period. The increase was primarily due to improved average selling prices of approximately 9%, which was entirely due to a better product mix, and partially offset by a decrease in volumes by approximately 8%.
AMS revenues grew 4.6%, mainly due to the double-digits growth in Imaging. The increase was due to higher average selling prices of approximately 12%, as a result of a better product mix, and was partially offset by lower volumes of approximately 7%.
MDG revenues were down by 10.3%, mainly due to Microcontrollers. The decrease was due to lower volumes of approximately 10% while average selling prices remained substantially flat.
In 2018, all product groups registered double-digit revenue increase. Our ADG revenues increased 16.2% for the full year 2018 compared to the full year 2017 on growth in both Power Discrete and Automotive. The increase was primarily due to improved average selling prices of approximately 21% and volumes decreased by approximately 5%. The increase in average selling prices was entirely due to improved product mix, while selling prices remained substantially flat.
AMS revenues grew 19.9%, mainly on the strong increase in Imaging. The increase was due to higher volumes of approximately 12% and higher average selling prices of approximately 8%, which was entirely due to improved product mix of approximately 13%, while selling prices decreased by approximately 5%.
MDG revenues were up by 11.1%, with Digital and Microcontrollers & Memories equally contributing. The increase was primarily due to higher average selling prices of approximately 11%, while volumes remained substantially flat. The increase in average selling prices was due to a better product mix of approximately 13%, while the selling prices effect was negative of approximately 2%.
Table:
 | Year Ended | Year Ended | Year Ended | % Variation | % Variation
2019 vs 2018 2018 vs 2017 | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017
 | (In millions) | (In millions) | (In millions) |  | 
Automotive and Discrete Group (ADG) | $3,606 | $3,556 | $3,059 | 1.4% | 16.2%
Analog MEMS and Sensors Group (AMS) | 3,299 | 3,154 | 2,630 | 4.6 | 19.9
Microcontrollers and Digital ICs Group (MDG) | 2,638 | 2,940 | 2,646 | (10.3) | 11.1
Others | 13 | 14 | 12 | — | —
Total consolidated net revenues | $9,556 | $9,664 | $8,347 | (1.1)% | 15.8%


Question: In 2019, what was the reason for increase in AMS revenues?
Answer: AMS revenues grew 4.6%, mainly due to the double-digits growth in Imaging. The increase was due to higher average selling prices of approximately 12%, as a result of a better product mix, and was partially offset by lower volumes of approximately 7%.
The Company’s unused short-term lines of credit amounted to NT$77,658 million and NT$64,169 million as of December 31, 2018 and 2019, respectively.
(10) Short-Term Loans
Table:
 | As of December 31, | 
 | 2018 | 2019
 | NT$(In Thousands) | NT$(In Thousands)
Unsecured bank loans | $7,780,552 | $8,080,200
Unsecured other loans | 5,323,256 | 3,935,006
Total | $13,103,808 | $12,015,206


Question: What is the total Unsecured other loans?
Answer: 9258262
Calculation: 5,323,256+3,935,006
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
The domestic and foreign components of income from continuing operations before income taxes are as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
United States | $1,527.0 | $1,212.7 | $971.2
Foreign | 389.4 | (58.1) | 284.9
Total | $1,916.4 | $1,154.6 | $1,256.1


Question: How many years did income from continuing operations before income taxes from the United States exceed $1,000 million?
Answer: 2
Calculation: 2019##2018
Option Exercises and Stock Vested
The table below sets forth information concerning the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers.
(1) Amounts realized from the vesting of stock awards are calculated by multiplying the number of shares that vested by the fair market value of a share of our common stock on the vesting date.
Table:
 | Option Awards |  | Stock Awards | 
Name | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise ($) | Number of Shares Acquired on Vesting (#) | Value Realized on Vesting ($)
Jon Kirchner | — | — | 153,090 | 3,428,285
Robert Andersen | — | — | 24,500 | 578,806
Paul Davis | — | — | 20,500 | 482,680
Murali Dharan | — | — | 15,000 | 330,120
Geir Skaaden | — | — | 21,100 | 500,804


Question: What is the average value per share that Robert Andersen acquired on vesting?
Answer: 23.62
Calculation: 578,806/24,500
This section provides a summary of the capital management activity of the Group during the period, including the Group’s borrowings. The Group manages its liquidity requirements with a range of short-term money market loans, bank loans, and flexible debt instruments with varying maturities.
The Group manages its capital structure with the objective of enhancing long-term shareholder value through funding its business at an optimised weighted average cost of capital.
The Group returns capital to shareholders when consistent with its long-term capital structure objectives and where it will enhance shareholder value. In May 2019, the Group returned $1.7 billion of capital to shareholders through an off-market share buy-back. This resulted in the purchase of 58.7 million shares which were subsequently cancelled. The share buy-back complements dividends of $1.4 billion paid to shareholders this reporting period through the 2018 final and special dividends, and the 2019 interim dividend, with a total of $3.1 billion returned to shareholders, excluding franking credits.
The Group remains committed to solid investment grade credit ratings and a number of actions can be undertaken to support the credit profile including the sale of non-core assets, further working capital initiatives, and adjusting growth capital expenditure and the property leasing profile. The Group’s credit ratings (1) are BBB (stable outlook) according to S&P and Baa2 (stable outlook) according to Moody’s.
In March 2019, the $500 million domestic Medium Term Notes matured. It was refinanced in April 2019 with $400 million of Medium Term Notes issued to meet the Group’s new Green Bond Framework (Green Bonds). The Green Bonds have been issued for a five-year tenor, maturing in April 2024.
In November 2019, $320 million of undrawn syndicated bank loan facilities are due to mature. The Group intends to refinance this facility at maturity.
(1) These credit ratings have been issued by a credit rating agency which holds an Australian Financial Services Licence with an authorisation to issue credit ratings to wholesale clients only and are for the benefit of the Group’s debt providers.
Table:
 | OPENING | NON‑CASH | NET CASH | CLOSING
 | BALANCE | MOVEMENTS | MOVEMENTS | BALANCE
2019 | $M | $M | $M | $M
Current, unsecured |  |  |  | 
Short-term money market loans | 16 | 2 | 21 | 39
Bank loans | 88 | 5 | 142 | 235
Securities | 500 | – | (500) | –
Total current borrowings | 604 | 7 | (337) | 274
Non‑current, unsecured |  |  |  | 
Bank loans | 540 | 36 | 102 | 678
Securities | 1,668 | 110 | 400 | 2,178
Unamortised borrowing costs | (9) | 5 | – | (4)
Finance leases | – | 6 | (3) | 3
Total non‑current borrowings | 2,199 | 157 | 499 | 2,855
Total | 2,803 | 164 | 162 | 3,129


Question: What percentage constitution does total non-current borrowings hold in the total opening balance?
Answer: 78.45
Calculation: 2,199/2,803
Short-Term Debt
The weighted-average interest rate for commercial paper at December 31, 2019 and 2018 was 1.6 percent and 2.5 percent, respectively. The weighted-average interest rates for short-term loans were 6.1 percent and 4.3 percent at December 31, 2019 and 2018, respectively.
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Commercial paper | $  304 | $ 2,995
Short-term loans | 971 | 161
Long-term debt—current maturities | 7,522 | 7,051
Total | $8,797 | $10,207


Question: What was the commercial paper in 2018?
Answer: $ 2,995
Billings
Group reported billings decreased by $8.3 million or 1.1 per cent to $760.3 million in the year-ended 31 March 2019. This represented a 0.1 per cent decrease on a constant currency (“CC”) basis.
Billings by region
Americas Billings attributable to the Americas decreased by $2.2 million to $267.8 million in the period, representing a 0.8 per cent reduction on a reported basis and 0.7 per cent on a constant currency basis; this decrease largely driven by a decline in Enduser products due to the stronger performance in the prior-year compare as a consequence of the impact of the WannaCry ransomware outbreak and the launch of Intercept X, the Group’s next-gen endpoint product, partially offset by an improved performance in UTM sales.
EMEA Billings attributable to EMEA increased by $0.2 million to $395.3 million in the period, representing 0.1 per cent growth on a reported basis and 0.9 per cent growth on a constant currency basis. An increase in sales of Server products being partially offset by a reduction in endpoint and email products.
APJ Billings attributable to APJ decreased by $6.3 million to $97.2 million in the period, representing 6.1 per cent on a reported basis and 2.8 per cent on a constant currency basis. As in the Americas, growth was negatively impacted by the stronger performance in the prior-year compare compounded by a legacy Network product transition in the first-half of the year partially offset by an improvement in sales of Server products.
Table:
 | FY19 | FY18 | Growth % | Growth %
 | $m (Reported) | $m (Reported) | (Reported) | (CC)
Billings by Region: |  |  |  | 
- Americas | 267.8 | 270.0 | (0.8) | (0.7)
- EMEA | 395.3 | 395.1 | 0.1 | 0.9
- APJ | 97.2 | 103.5 | (6.1) | (2.8)
 | 760.3 | 768.6 | (1.1) | (0.1)
Billings by Product: |  |  |  | 
– Network | 345.9 | 353.4 | (2.1) | (1.1)
– Enduser | 377.1 | 383.2 | (1.6) | (0.7)
– Other | 37.3 | 32.0 | 16.6 | 17.1
 | 760.3 | 768.6 | (1.1) | (0.1)
Billings by Type: |  |  |  | 
– Subscription | 644.6 | 644.2 | 0.1 | 1.0
– Hardware | 105.7 | 113.7 | (7.0) | (6.1)
– Other | 10.0 | 10.7 | (6.5) | (4.6)
 | 760.3 | 768.6 | (1.1) | (0.1)


Question: What was the amount of Group reported billings in 2019?
Answer: $760.3 million
Electro-Magnetic, Sensors, and Actuators
The following table sets forth net sales, operating income, and operating income as a percentage of net sales for our MSA reportable segment in fiscal years 2019 and 2018 (amounts in thousands, except percentages).
Net Sales MSA net sales of $240.7 million in fiscal year 2019 increased $13.8 million or 6.1% from $227.0 million in fiscal year 2018. The increase in net sales was primarily driven by a $15.0 million increase in OEM sales in the JPKO region. Also contributing to the increase in net sales was a $4.3 million increase in EMS sales across all regions and a $3.7 million increase in distributor sales across the Americas and EMEA regions. These increase in net sales were partially offset by a $5.5 million decrease in distributor sales across the APAC and JPKO regions and a $3.8 million decrease in OEM sales across the Americas, APAC, and JPKO regions.
Reportable Segment Operating Income
Segment operating income of $22.5 million in fiscal year 2019 increased $6.9 million from $15.7 million in fiscal year 2018. The increase in operating income was primarily due to a $6.6 million decrease in SG&A expenses resulting from a decrease in payroll expenses that was caused by a reduction in head count. Also contributing to the increase in operating income was a $2.9 million decrease in restructuring charges, a $1.3 million decrease in net loss on write down and disposal of long-lived assets, and a $0.2 million decrease in R&D expenses. Partially offsetting these improvements was a $4.1 million decrease in gross margin, which was primarily driven by a change in the sales mix to lower margin products.
Table:
 |  | For the Fiscal Years Ended |  | 
 | March 31, 2019 |  | March 31, 2018 | 
Sales | Amount | % to Net Sales | Amount | % to Net Sales
Net sales | $240,740 |  | $226,964 | 
Segment operating income | 22,546 | 9.4% | 15,694 | 6.9%


Question: What was the percentage change in segment operating income between 2018 and 2019?
Answer: 43.66
Calculation: (22,546-15,694)/15,694