tokbokki/tatqa_dataset_filter huggingface dataset:
text: Share-based payments
text: Disclosures of the share-based payments offered to employees are set out below. More detail on each scheme is given in the Annual Report on Remuneration 2019 on pages 102 to 132. The charge to the Income Statement in respect of share-based payments is made up as follows:

Table:
2019
2018
£m
£m
Performance Share Plan
5.1
4.7
Employee Share Ownership Plan
1.1
1.0
Total expense recognised in Income Statement
6.2
5.7

Questions:
question: What is the total expense recognised in Income Statement in 2019?
answer: 6.2
scale: million
question: In which year was the amount for Employee Share Ownership Plan value larger?
answer: 2019
derivation: 1.1>1.0
question: What was the change in the amount for Performance Share Plan from 2018 to 2019?
answer: 0.4
derivation: 5.1-4.7
scale: million
question: What was the percentage change in the amount for Performance Share Plan from 2018 to 2019?
answer: 8.51
derivation: (5.1-4.7)/4.7
scale: percent
text: Deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes. Deferred tax assets (liabilities) were comprised of the following:
text: At January 3, 2020, the Company had state net operating losses of $77 million and state tax credits of $7 million. Both will begin to expire in fiscal 2020; however, the Company expects to utilize $24 million and $7 million of these state net operating losses and state tax credits, respectively. The Company also had foreign net operating losses of $44 million, which do not expire. The Company expects to utilize $9 million of these foreign net operating losses.
text: Our valuation allowance for deferred tax assets was $20 million and $28 million as of January 3, 2020 and December 28, 2018, respectively. The valuation allowance decreased by $8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes, partially offset by an increase related to foreign withholding taxes.

Table:
January 3, 2020
December 28, 2018
(in millions)
Operating lease liabilities
$115
$—
Accrued vacation and bonuses
54
48
Reserves
46
57
Deferred compensation
26
25
Credits and net operating losses carryovers
25
31
Vesting stock awards
18
20
Accumulated other comprehensive loss
12
—
Deferred rent and tenant allowances
4
18
Investments
2
18
Deferred gain
—
20
Other
9
13
Total deferred tax assets
311
250
Valuation allowance
(20)
(28)
Deferred tax assets, net of valuation allowance
291
222
Purchased intangible assets
$(339)
$(326)
Operating lease right-of-use assets
(103)
—
Deferred revenue
(17)
(40)
Employee benefit contributions
(6)
(4)
Accumulated other comprehensive income
—
(6)
Partnership interest
—
(2)
Other
(10)
(14)
Total deferred tax liabilities
(475)
(392)
Net deferred tax liabilities
$(184)
$(170)

Questions:
question: What was the Operating lease liabilities in 2020?
answer: $115
scale: million
question: In which period was Operating lease liabilities less than 100 million?
answer: 2018
derivation: Locate and analyze operating lease liability in row 3
question: What is the change in the Accrued vacation and bonuses from 2018 to 2020?
answer: 6
derivation: 54 - 48
scale: million
question: What is the change in the Reserves from 2018 to 2020?
answer: -11
derivation: 46 - 57
scale: million
text: Adjusted cash flow
text: 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.
text: Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit.
text: 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

Questions:
question: In which year was the adjusted cash from operations larger?
answer: 2018
derivation: 242.9>238.1
question: What was the percentage change in the amount of tax paid in 2019 from 2018?
answer: 27.27
derivation: (78.4-61.6)/61.6
scale: percent
text: Consolidated Statements of Financial Position Data:
text: * Adjusted IFRS balances to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 of the notes to our consolidated financial statements for further details.

Table:
As of June 30,
2019
2018
2017
2016
2015
(U.S. $ in thousands)
*As Adjusted
*As Adjusted
Cash and cash equivalents
$1,268,441
$1,410,339
$244,420
$259,709
$187,094
Short-term investments
445,046
323,134
305,499
483,405
30,251
Derivative assets
215,233
99,995
3,252
—
—
Working capital
(287,597)
1,377,145
296,984
542,038
50,477
Total assets
2,977,258
2,421,828
1,282,117
990,973
397,161
Deferred revenue
468,820
342,871
245,195
181,068
136,565
Derivative liabilities
855,079
207,970
—
—
—
Exchangeable senior notes, net
853,576
819,637
—
—
—
Total liabilities
2,411,791
1,514,508
379,424
259,310
207,107
Share capital
24,199
23,531
22,726
21,620
18,461
Total equity
565,467
907,320
902,693
731,663
190,054

Questions:
question: What are the share capital for the years as of June 30, 2015 to 2019 in chronological order?
answer: 18,461
21,620
22,726
23,531
24,199
scale: thousand
question: What are the short-term investments for the years as of June 30, 2015 to 2019 in chronological order?
answer: 30,251
483,405
305,499
323,134
445,046
scale: thousand
question: What is the difference in the value of short-term investments between fiscal years 2018 and 2019?
answer: 121912
derivation: 445,046-323,134
scale: thousand
question: What is the average  Total equity  for fiscal years 2015 to 2019?
answer: 659439.4
derivation: ( 565,467 + 907,320+ 902,693 + 731,663 + 190,054  )/5
scale: thousand
question: What is the average  Cash and cash equivalents for 2015-2019?
answer: 674000.6
derivation: (1,268,441+1,410,339+244,420+259,709+187,094)/5
scale: thousand
text: Total Other (Income) Expense, Net
text: Total other income for the year ended December 31, 2019 was $6.6 million compared to $0.5 million of other expense for the year ended December 31,
2018. Interest income increased due to interest earned on investing our public offering cash proceeds. Interest expense decreased due to having no outstanding borrowings during the year ended December 31, 2019. We discuss borrowings under “Liquidity and Capital Resources” below. Other (income) expense, net was $0.9 million other income in the year ended December 31, 2019 compared to $0.6 million of other income in the year ended December 31, 2018, primarily due to our earnout liabilities. We estimate the fair value of earnout liabilities related to business combinations quarterly. During the year ended December 31, 2019, the adjustments to fair value decreased the carrying value of the earnout liability for our acquisition of Indix, resulting in other income of $1.7 million, partially offset by an increase in the carrying value of the earnout liabilities for our acquisitions of Compli and Portway, which resulted in other expense of $0.6 million. The fair value of the Indix acquisition earnout liability decreased at December 31, 2019, from the fair value at acquisition in February 2019, due primarily to the last three earnout milestones, which are nonfinancial, being more difficult to complete within the required timeframe than initially assessed. During the year ended December 31, 2018, the adjustments to fair value decreased the carrying value of the earnout liabilities for prior acquisitions, resulting in other income of $0.4 million.

Table:
For the Year Ended December 31,
2019
2018
$ Change
As reported (ASC 606)
Impacts from Adoption
Without Adoption (ASC 605)
As Reported (ASC 605)
As Reported
Without Adoption
(dollars in thousands)
Other (income) expense, net
Interest income
$(6,037)
$ -
$(6,037)
$(1,553)
$(4,484)
$(4,484)
Interest expense
289
-
289
2,608
(2,319)
(2,319)
Other (income) expense, net
(865)
-
(865)
(583)
(282)
(282)
Total other (income) expense, net
$(6,613)
$ -
$(6,613)
$472
$(7,085)
$(7,085)

Questions:
text: Free Cash Flow
text: Free cash flow is a non-GAAP financial measure that reflects an additional way of viewing our liquidity that, when viewed with our GAAP results, provides a more complete understanding of factors and trends affecting our cash flows. Free cash flow is calculated by subtracting capital expenditures from net cash provided by operating activities. We believe it is a more conservative measure of cash flow since purchases of fixed assets are necessary for ongoing operations.
text: Free cash flow has limitations due to the fact that it does not represent the residual cash flow available for discretionary expenditures. For example, free cash flow does not incorporate payments made on finance lease obligations or cash payments for business acquisitions or wireless licenses. Therefore, we believe it is important to view free cash flow as a complement to our entire consolidated statements of cash flows.
text: The following table reconciles net cash provided by operating activities to Free cash flow:
text: The increase in free cash flow during 2019 is a reflection of the increase in operating cash flows, partially offset by the increase in capital expenditures discussed above.

Table:
(dollars in millions)
Years Ended December 31,
2019
2018
Net cash provided by operating activities
$ 35,746
$ 34,339
Less Capital expenditures (including capitalized software)
17,939
16,658
Free cash flow
$ 17,807
$ 17,681

Questions:
question: What was the Less Capital expenditures (including capitalized software) in 2019?
answer: 17,939
scale: million
question: What was the free cash flow in 2019?
answer: $ 17,807
scale: million
question: What was the change in the net cash provided by operating activities from 2018 to 2019?
answer: 1407
derivation: 35,746 - 34,339
scale: million
question: What was the average free cash flow for 2018 and 2019?
answer: 17744
derivation: (17,807 + 17,681) / 2
scale: million
question: What was the percentage change in the Less Capital expenditures from 2018 to 2019?
answer: 7.69
derivation: 17,939 / 16,658 - 1
scale: percent
text: Fair Value of Financial Instruments
text: The following table summarizes our financial assets and liabilities measured at fair value on a recurring basis (in millions):
text: (1) Reported as other current assets in the consolidated balance sheets
text: (2) Reported as other non-current assets in the consolidated balance sheets
text: (3) Reported as accrued expenses in the consolidated balance sheets

Table:
April 26, 2019
Fair Value Measurements at Reporting Date Using
Total
Level 1
Level 2
Cash
$ 2,216
$  2,216
$  —
Corporate bonds
1,353
—
1,353
U.S. Treasury and government debt securities
213
131
82
Certificates of deposit
117
—
117
Total cash, cash equivalents and short-term investments
$ 3,899
$ 2,347
$ 1,552
Other items:
Mutual funds (1)
$ 6
$  6
$  —
Mutual funds (2)
$ 29
$  29
$  —
Foreign currency exchange contracts assets (1)
$ 4
$  —
$ 4
Foreign currency exchange contracts liabilities (3)
(1 )
$  —
(1 )

Questions:
text: Free Cash Flow
text: The following provides a reconciliation of free cash flow, as used in this annual report, to its most directly comparable U.S. GAAP financial measures:
text: Management believes that the free cash flow measure provides useful information to investors regarding our financial condition because it is a measure of cash generated which management evaluates for alternative uses. It is management’s current intention to use excess cash to fund investments in capital equipment, acquisition opportunities and consistent dividend payments. Free cash flow is not a U.S. GAAP financial measure and should not be considered in isolation of, or as a substitute for, cash flows calculated in accordance with U.S. GAAP.

Table:
Fiscal Year
($ in millions)
2019
2018
2017
Net cash provided from operating activities
$232.4
$209.2
$130.3
Purchases of property, plant, equipment and software
(180.3)
(135.0)
(98.5)
Acquisition of businesses, net of cash acquired
(79.0)
(13.3)
(35.3)
Proceeds from divestiture of business
—
—
12.0
Proceeds from disposals of property, plant and equipment and assets held for sale
0.4
1.9
2.5
Proceeds from note receivable from sale of equity method investment
—
6.3
6.3
Proceeds from insurance recovery
11.4
—
—
Dividends paid
(38.6)
(34.4)
(34.1)
Free cash flow
$(53.7)
$34.7
$(16.8)

Questions:
question: What was the Proceeds from insurance recovery in 2019?
answer: 11.4
scale: million
question: In which year was the Proceeds from disposals of property, plant and equipment and assets held for sale largest?
answer: 2017
derivation: 2.5>1.9>0.4
question: What was the change in Net cash provided from operating activities in 2019 from 2018?
answer: 23.2
derivation: 232.4-209.2
scale: million
question: What was the percentage change in Net cash provided from operating activities in 2019 from 2018?
answer: 11.09
derivation: (232.4-209.2)/209.2
scale: percent
text: Free Cash Flow
text: Free cash flow is a non-IFRS financial measure that we calculate as net cash provided by operating activities less net cash used in investing activities for capital expenditures.
text: Free cash flow increased by $140.9 million during the fiscal year ended June 30, 2019 due to a $154.9 million increase of net cash provided by operating activities, offset by a $14.0 million increase of capital expenditures as we continue to invest in our facilities.
text: For more information about net cash provided by operating activities, please see “Liquidity and Capital Resources”.

Table:
Fiscal Year Ended June 30,
2019
2018
2017
Net cash provided by operating activities
$466,342
$311,456
$199,381
Less: Capital expenditures
(44,192)
(30,209)
(15,129)
Free cash flow
$422,150
$281,247
$184,252

Questions:
question: What is the percentage change in free cash flow between 2017 and 2018?
answer: 52.64
derivation: (281,247-184,252)/184,252
scale: percent
text: Uncertain Tax Positions
text: A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
text: Out of $2.1 million of unrecognized tax benefits, there are no unrecognized tax benefits that would result in a change in the Company's effective tax rate if recognized in future years. The accrued interest and penalties related to uncertain tax positions was not significant for December 29, 2019, December 30, 2018 and December 31, 2017.
text: The Company is not currently under tax examination and the Company’s historical net operating loss and credit carryforwards may be adjusted bythe Internal Revenue Service, and other tax authorities until the statute closes on the year in which such tax attributes are utilized. The Company estimates that its unrecognized tax benefits will not change significantly within the next twelve months.
text: The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. The U.S. tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits.

Table:
December 29, 2019
December 30,2018
December 31, 2017
Beginning balance of unrecognized tax benefits
$2,161
$2,107
$2,014
Additions for tax positions related to the prior year
(46)
(2)
16
Additions for tax positions related to the current year
88
125
77
Lapse of statutes of limitations
(86)
(69)
—
Ending balance of unrecognized tax benefits
$2,117
$2,161
$2,107

Questions:
text: At 31 December 2019 trade receivables are shown net of a loss allowance totalling £6.1 million (2018: £4.0 million).
text: The Group does not use factoring to generate cash flow from trade receivables.
text: – other financial assets including loans to joint ventures
text: The Group applies the expected credit loss model in respect of other financial assets. Financial assets are individually assessed as to whether the credit risk has increased significantly in the period and therefore whether there is a need to apply the lifetime expected credit losses model as opposed to the 12-month expected credit loss model.
text: At 31 December 2019 there is no loss allowance recognised for other financial assets as it has been concluded as an immaterial risk of credit loss on other financial assets.
text: – cash deposits and derivative financial instruments
text: The credit risk relating to cash deposits and derivative financial instruments is actively managed by the Group’s treasury department. Relationships are maintained with a number of tier one institutional counterparties, ensuring compliance with Group policy relating to limits on the credit ratings of counterparties (between BBB+ and AAA).
text: Excessive credit risk concentration is avoided through adhering to authorised limits for all counterparties.

Table:
Credit Rating
Authorised Limit
Group Exposure 31 December 2019
Credit Rating
Authorised Limit
Group Exposure 31 December 2018
£m
£m
£m
£m
Counterparty #1
AA-
125.0
64.9
AA-
125.0
111.9
Counterparty #2
AAA
150.0
43.1
A+
100.0
44.1
Counterparty #3
A+
100.0
38.7
A
100.0
27.2
Counterparty #4
A
100.0
26.0
AAA
150.0
22.3
Counterparty #5
A
75.0
20.0
AAA
150.0
12.3
Sum of five largest exposures
192.7
217.8
Sum of cash deposits and derivative financial instrument assets
203.5
244.2
Five largest exposures as a percentage of assets at risk
95%
89%

Questions:
question: What is the percentage of assets at risk in 2019?
answer: 95%
question: What is the sum of cash deposits and derivative financial instrument assets in 2018?
answer: 244.2
scale: million
question: How many counterparties have authorised limit above 125.0 million in 2019?
answer: 1
derivation: Counterparty #2
question: What is the percentage of counterparty #5 exposure in the total exposure in 2019?
answer: 10.38
derivation: 20.0/192.7
scale: percent
question: What is the percentage change in the sum of cash deposits and derivative financial instrument assets from 2018 to 2019?
answer: -16.67
derivation: (203.5-244.2)/244.2
scale: percent
text: Note 12—Property, Plant and Equipment
text: Property, plant and equipment, net consisted of the following:
text: Depreciation expense was $61 million, $56 million and $55 million for fiscal 2019, 2018 and 2017, respectively.

Table:
January 3, 2020
December 28, 2018
(in millions)
Computers and other equipment
$259
$233
Leasehold improvements
203
206
Office furniture and fixtures
37
36
Buildings and improvements
23
56
Land
4
40
Construction in progress
104
15
630
586
Less: accumulated depreciation and amortization
(343)
(349)
$ 287
$ 237

Questions:
question: What was the Computers and other equipment in January 2020?
answer: $259
scale: million
question: What was the Leasehold improvements in 2018?
answer: 206
scale: million
question: In which period was Computers and other equipment less than 250 million?
answer: 2018
derivation: locate and analyze Computers and other equipment in row 3
question: What was the change in the Leasehold improvements from 2018 to 2020?
answer: -3
derivation: 203 - 206
scale: million
question: What was the percentage change in the Office furniture and fixtures from 2018 to 2020?
answer: 2.78
derivation: (37-36)/36
scale: percent
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The Company’s effective tax rate differs from the U.S. federal statutory rate of 35% for the year ended December 31, 2017, primarily due to the benefit related to the wind down of our solar inverter business and earnings in foreign jurisdictions, which are subject to lower tax rates, offset by the impact of U.S. tax reform. The principal causes of the difference between the federal statutory rate and the effective income tax rate for each the years below are as follows:

Table:
Years Ended December 31,
2019
2018
2017
Income taxes per federal statutory rate
$14,111
$36,199
$69,348
State income taxes, net of federal deduction
10
2,372
1,794
Transition tax - U.S. Tax Reform
—
1,174
61,690
Corporate tax rate changes - U.S. Tax Reform
—
(652)
11,177
Tax benefit associated with inverter business wind down
—
—
(33,837)
Stock based compensation
(97)
(974)
(5,263)
GILTI Tax
8,796
13,064
—
Tax effect of foreign operations
(13,086)
(19,162)
(47,482)
Uncertain tax position
(4,487)
(3,088)
4,948
Unremitted earnings
1,624
2,564
—
Tax credits
(6,280)
(9,844)
(658)
Change in valuation allowance
7,222
(1,306)
841
Withholding taxes
6,500
1,371
—
Other permanent items, net
(3,614)
3,509
(468)
Total provision for income taxes
$10,699
$25,227
$62,090

Questions:
question: What was the percentage change in Withholding taxes between 2018 and 2019?
answer: 374.11
derivation: (6,500-1,371)/1,371
scale: percent
text: 17. Earnings Per Share
text: Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method.
text: A reconciliation of the calculation of basic and diluted loss per share is as follows:
text: * As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
text: For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.

Table:
Fiscal Year Ended June 30,
2019
2018
2017
(U.S. $ in thousands, except per share data)
*As Adjusted
*As Adjusted
Numerator:
Net loss attributable to ordinary shareholders
$(637,621)
$(113,432)
$(37,449)
Denominator:
Weighted-average ordinary shares outstanding—basic
238,611
231,184
222,224
Weighted-average ordinary shares outstanding—diluted
238,611
231,184
222,224
Net loss per share attributable to ordinary shareholders:
Basic net loss per share
$(2.67)
$(0.49)
$(0.17)
Diluted net loss per share
$(2.67)
$(0.49)
$(0.17)

Questions:
question: What is the  Net loss attributable to ordinary shareholders for fiscal year 2019?
answer: $(637,621)
scale: thousand
question: In fiscal year ended June 30, 2019, what is the difference in the weighted-average ordinary shares outstanding between the basic and the diluted?
answer: 0
derivation: 238,611-238,611
question: What is the average basic net loss per share for fiscal years ended June 30, 2017, 2018 and 2019?
answer: -1.11
derivation: -(2.67+0.49+0.17)/3
question: What is the percentage change for the weighted-average ordinary basic shares outstanding between fiscal years ended June 30, 2018 and 2019?
answer: 3.21
derivation: (238,611-231,184)/231,184
scale: percent