FangyuLei/tatqa huggingface dataset:
DB PENSION PLANS AND OPEB PLANS
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Post-employment benefit obligations
Discount rate
3.1%
3.8%
Rate of compensation increase
2.25%
2.25%
Cost of living indexation rate (1)
1.6%
1.6%
Life expectancy at age 65 (years)
23.2
23.1
significant assumptions .
we used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the db pension plans and opeb plans .
these assumptions are long-term which is consistent with the nature of post-employment benefit plans .
-1 cost of living indexation rate is only applicable to db pension plans .
the weighted average duration of the post-employment benefit obligation is 14 years .
we assumed the following trend rates in healthcare costs : • an annual increase in the cost of medication of 6 .
5 % for 2019 decreasing to 4 .
0 % over 20 years • an annual increase in the cost of covered dental benefits of 4 % • an annual increase in the cost of covered hospital benefits of 3 .
7 % • an annual increase in the cost of other covered healthcare benefits of 4 % .
assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans .

Question: What is the cost of living indexation rate applicable to?

Question: What is the weighted average duration of the post-employment benefit obligation?

Question: Within which areas is an annual increase in healthcare costs assumed?

Question: Based on the post-employment benefit obligations, which year recorded a longer life expectancy at age 65?

Question: What is the percentage change in the Cost of living indexation rate for post-employment benefit obligations?

Question: For post-employment benefit obligations, what is the percentage change in the life expectancy at age 65 in 2019?
Period
Sales Prices
High
Low
2019 Fiscal Year
First Quarter
$0.29
$0.11
Second Quarter
0.28
0.13
Third Quarter
0.45
0.14
Fourth Quarter
0.63
0.20
2020 Fiscal Year
First Quarter thru March 27, 2020
0.47
$0.12
market and market prices of common stock .
during 2016 fiscal year and through february 22 2017 our common stock was traded on the nasdaq capital market under the symbol “ acur ” .
on february 23 2017 our common stock was delisted from the nasdaq capital market due to our failure to comply with nasdaq ’ s listing rule 5550-b-1 which requires that we maintain $ 2 .
5 million in stockholders ’ equity for continued listing -or meet the alternatives of market value of listed securities of $ 35 million or net income from continuing operations .
nasdaq had granted us a grace period through february 10 2017 to regain compliance with listing rule 5550-b-1 but we were unable to regain compliance within such period .
commencing on february 23 2017 our common stock was quoted on the otcqb under the symbol “ acur ” however commencing june 4 2018 and lasting until july 2 2018 it was quoted on the otc markets otc pink tier .
the downgrade was a result of the late filing of our 2017 annual report on form 10-k beyond any applicable grace periods .
the company regained compliance with the otcqb and effective july 3 2018 it was quoted on the otcqb .
however commencing may 20 2019 as a result of late filing of our 2018 annual report on form 10-k our common stock was again relegated to the otc markets otc pink tier .
the company regained compliance with the otcqb in march 2020 and effective march 23 2020 it was quoted on the otcqb .
set forth below for the period indicated are the high and low sales prices for our common stock in the otc market of otcqb and pink tier .
on march 27 2020 the closing sales price of our common stock was $ 0 .
22 .

Question: What is the reason for the common stock being delisted from NASDAQ capital market?

Question: When did the company regain compliance with OTCQB?

Question: What is the closing price in March, 2020

Question: What is the stock fluctuation between high and low in the first quarter of fiscal year 2019?

Question: What is the percentage difference between the first and fourth quarter high in fiscal year 2019?

Question: What is the average stock price in the first quarter of 2020?
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 27, 2019
December 27, 2019
December 28, 2018
December 29, 2017
Restricted Share Awards (“RSAs”)
132,861
42
84,511
Stock options
—
—
201,799
Convertible notes
76,384
—
—
note 3 – net income per share .
potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows : .

Question: What is the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017 respectively?

Question: What is the amount of Stock options for fiscal year 2017?

Question: What is the amount of Convertible notes for fiscal year 2019?

Question: What is the average value of the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017?

Question: Which year has the highest amount of Restricted Share Awards (“RSAs”)?

Question: What is the change in the Restricted Share Awards (“RSAs”) between 2018 and 2019?
2019
2018
Change
Personnel costs, including teammate benefits
$684,837
$593,955
$90,882
Depreciation and amortization
46,209
37,458
8,751
Facility expenses
30,945
26,396
4,549
Travel and entertainment
28,402
25,656
2,746
Legal and professional fees
16,839
16,103
736
Marketing
11,597
10,345
1,252
Other
61,908
46,616
15,292
Total
$880,737
$756,529
$124,208
selling and administrative expenses .
selling and administrative expenses increased $ 124 .
2 million in 2019 compared to 2018 .
our selling and administrative expenses by major expense type for 2019 and 2018 were as follows -dollars in thousands : .
selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018 .
the increase in expenses reflects the addition of pcm to our north america and emea segments effective august 30 2019 .
the addition of pcm and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $ 90 .
9 million increase in personnel costs .
pcm was also the primary driver for year over year increases in facilities travel and entertainment and marketing expenses .
depreciation and amortization expense increased approximately $ 8 .
8 million year over year primarily due to additional amortization expense on newly acquired intangible assets .

Question: How much did Selling and administrative expenses increased in 2019 compared to 2018?

Question: How much basis points as a percentage of net sale did Selling and administrative expenses increased in 2019 compared to 2018?

Question: What led to the increase in Depreciation and amortization expense?

Question: What is the change in Personnel costs, including teammate benefits between 2018 and 2019?

Question: What is the change in Depreciation and amortization between 2018 and 2019?

Question: What is the average Personnel costs, including teammate benefits for 2018 and 2019?
FY19
FY181
$M
$M
Cash EBITDA2
167.9
199.2
Net deferral of revenue
(49.7)
(129.6)
Net deferral of expenses
0.9
8.4
Foreign exchange
1.5
(8.1)
Depreciation
(11.6)
(11.6)
Adjusted operating profit
109.0
58.3
Net deferral of revenue
49.7
129.6
Net deferral of expenses
(0.9)
(8.4)
Exceptional items 3
(3.1)
(13.0)
Depreciation
11.6
11.6
Foreign exchange
(1.5)
8.1
Change in working capital 2
(5.2)
(12.2)
Corporation tax paid 2
(16.7)
(26.3)
Net cash flow from operating activities
142.9
147.7
Exceptional items 3
3.1
13.0
Net capital expenditure 2
(22.2)
(21.1)
Unlevered free cash flow
123.8
139.6
cash flow .
net cash flow from operating activities decreased by $ 4 .
8 million to $ 142 .
9 million from $ 147 .
7 million in the prior period .
the small overall decrease was due to a $ 9 .
9 million reduction in the cashflow outflow on exceptional items a $ 7 .
0 million improved use of working capital within the business both being offset by an increase in overheads primarily in relation to sales and marketing expenses .
unlevered free cashflow decreased by $ 15 .
8 million to $ 123 .
8 million from $ 139 .
6 million in the prior-period representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items .
1 restated for the adoption of ifrs 15 and change in accounting policy in respect of research and development expenditure tax credit scheme - “ rdec ” and provision for interest on uncertain tax positions as explained in note 2 of the financial statements .
2 unlevered free cash flow is also represented by the sum of the marked rows and has been presented to enhance understanding of the group ’ s cash generation capability .
3 excludes non-cash movements on exceptional items .

Question: What was the Net cash flow from operating activities in 2019?

Question: What was the Unlevered free cash flow in 2019?

Question: What components are factored in when calculating the unlevered free cash flow from the net cash flow from operating activities?

Question: In which year was the Net cash flow from operating activities larger?

Question: What was the change in adjusted operating profit in 2019 from 2018?

Question: What was the percentage change in adjusted operating profit in 2019 from 2018?
2019
2018
United States
Foreign
United States
Foreign
(in millions)
Projected benefit obligation
$55.3
$44.0
$50.8
$39.1
Accumulated benefit obligation
53.2
39.9
48.6
35.6
Fair value of plan assets
—
1.6
—
1.4
the accumulated benefit obligation for the united states defined benefit pension plans was $ 198 .
2 million and $ 172 .
8 million at december 31 2019 and 2018 respectively .
the accumulated benefit obligation for foreign defined benefit pension plans was $ 39 .
9 million and $ 35 .
6 million at december 31 2019 and 2018 respectively .
information for pension plans with an accumulated benefit obligation in excess of plan assets as of december 31 : .

Question: What was the  accumulated benefit obligation for the United States defined benefit pension plans in 2019?

Question: In which years is information of the accumulated benefit obligation provided?

Question: In which regions is information of the accumulated benefit obligation provided?

Question: In which year was the accumulated benefit obligation for foreign defined benefit pension plans larger?

Question: What was the change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?

Question: What was the percentage change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
(unaudited)
Total bookings (in millions)
$3,401.2
$3,011.5
$2,618.2
$2,155.5
$1,914.2
Total customers at period end (in thousands)
19,274
18,518
17,339
14,740
13,774
Average revenue per user
$158
$148
$139
$130
$121
key metrics .
in addition to our results determined in accordance with gaap we believe the following operating metrics are useful as supplements in evaluating our ongoing operational performance and help provide an enhanced understanding of our business : .
total bookings .
total bookings represents cash receipts from the sale of products to customers in a given period adjusted for products where we recognize revenue on a net basis and without giving effect to certain adjustments primarily net refunds granted in the period .
total bookings provides valuable insight into the sales of our products and the performance of our business since we typically collect payment at the time of sale and recognize revenue ratably over the term of our customer contracts .
we report total bookings without giving effect to refunds granted in the period because refunds often occur in periods different from the period of sale for reasons unrelated to the marketing efforts leading to the initial sale .
accordingly by excluding net refunds we believe total bookings reflects the effectiveness of our sales efforts in a given period .
total customers .
we define a customer as an individual or entity as of the end of a period having an account with one or more paid product subscriptions .
a single user may be counted asacustomer more than once if the user maintains paid subscriptions in multiple accounts .
total customers is one way we measure the scale of our business and is an important part of our ability to increase our revenue base .
average revenue per user -arpu .
we calculate arpu as total revenue during the preceding 12 month period divided by the average of the number of total customers at the beginning and end of the period .
arpu provides insight into our ability to sell additional products to customers though the impact to date has been muted due to our continued growth in total customers .

Question: What is the total bookings for each financial year listed, in chronological order?

Question: What is the total number of customers at each listed period end, in chronological order?

Question: Which financial years are listed in the table? (in chronological order)

Question: What is the average total bookings for 2018 and 2019?

Question: What is the average total bookings for 2017 and 2018?

Question: What is the change in the average total bookings between 2017-2018, and 2018-2019?
2019
2018
$ million
$ million
Current
53.2
55.2
Non-current
13.6
14.4
66.8
69.6
25 .
deferred income .
the group ’ s deferred income balances relate solely to revenue from contracts with customers .

Question: What does the Group's deferred income balances relate to?

Question: What is the total amount of deferred income in 2019?

Question: What are the types of deferred income in the table?

Question: In which year was the deferred income larger?

Question: What was the change in Current deferred income?

Question: What was the percentage change in Current deferred income?
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Net realized gains (losses) from sales of trading securities
$143
$10
$195
Dividend and interest income
419
635
422
Net unrealized holding gains (losses)
1,817
(1,512)
1,002
$2,379
$(867)
$1,619
note 13 .
investments held in rabbi trust .
the mutual funds held in the rabbi trust were 66 % equity-based and 34 % debt-based as of december 31 2019 .
net investment income -losses included in “ other income -expense net ” in the accompanying consolidated statements of operations consisted of the following -in thousands : .

Question: What was the amount of Dividend and interest income in 2019?

Question: What was the amount of  Net unrealized holding gains (losses)  in 2018?

Question: In which years was Dividend and interest income calculated?

Question: In which year was Dividend and interest income smallest?

Question: What was the change in Dividend and interest income in 2018 from 2017?

Question: What was the percentage change in Dividend and interest income in 2018 from 2017?
As of December 31,
As of December 31,
2019
2018
Projected benefit obligation
$3,778
$3,848
Accumulated benefit obligation
$2,999
$3,028
Fair value of plan assets
$1,418
$1,426
notes to consolidated financial statements -in thousands except for share and per share data .
the projected benefit obligation accumulated benefit obligation and fair value of plan assets for those pension plans with accumulated benefit obligation in excess of fair value of plan assets is shown below : .

Question: Which years does the table provide information for the projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the company's Pension Plans?

Question: What was the Projected benefit obligation in 2018?

Question: What was the Accumulated benefit obligation in 2019?

Question: How many years did the Accumulated benefit obligation exceed $3,000 thousand?

Question: What was the change in the Projected benefit obligation between 2018 and 2019?

Question: What was the percentage change in the fair value of plan assets between 2018 and 2019?
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2018
2017
Change
Other Operating Data
Average Revenue Per Unit (ARPU)
ARPU—on-net
$ 480
$ 506
(5.1)%
ARPU—off-net
$ 1,155
$ 1,239
(6.8)%
Average price per megabit
$ 0.82
$ 1.11
(25.9)%
Customer Connections—end of period
On-net
68,770
61,334
12.1%
Off-net
10,974
9,953
10.3%
year ended december 31 2018 compared to the year ended december 31 2017 .
our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue operating results and cash flows .
the following summary tables present a comparison of our results of operations with respect to certain key financial measures .
the comparisons illustrated in the tables are discussed in greater detail below .

Question: What are the respective APRU from on-net in 2017 and 2018 respectively?

Question: What are the respective APRU from off-net in 2017 and 2018 respectively?

Question: What are the respective average price per megabit in 2017 and 2018 respectively?

Question: What is the percentage change in on-net APRU between 2017 and 2018?

Question: What is the percentage change in off-net APRU between 2017 and 2018?

Question: What is the percentage change in the number of on-net customer connections between 2017 and 2018?
(dollars in millions)  Increase/ (Decrease)
(dollars in millions)  Increase/ (Decrease)
(dollars in millions)  Increase/ (Decrease)
Increase/ (Decrease)
Years Ended December 31,
2019
2018
(dollars in millions)
2019 vs. 2018
Interest income 
$ 121
$ 94
$ 27
28.7%
Other components of net periodic benefit cost 
627
3,068
(2,441)
(79.6)
Early debt extinguishment costs 
(3,604)
(725)
(2,879)
nm 
Other, net 
(44)
(73)
29
39.7
Total 
$ (2,900)
$2,364
$ (5,264)
nm 
other income -expense net .
additional information relating to other income -expense net is as follows : .
nm -not meaningful .
the change in other income -expense net during the year ended december 31 2019 compared to the similar period in 2018 was primarily driven by early debt redemption costs of $ 3 .
6 billion recorded during 2019 compared to $ 725 million recorded during 2018 -see “ special items ” as well as pension and benefit charges of $ 126 million recorded in 2019 compared with pension and benefit credits of $ 2 .
1 billion recorded in 2018 -see “ special items ” .

Question: What was the pension and benefit charges in 2019?

Question: What was the pension and benefit credits in 2018?

Question: What was the early debt redemption costs during 2019?

Question: What is the change in Interest income from 2018 to 2019?

Question: What is the change in Other components of net periodic benefit cost from 2018 to 2019?

Question: What is the change in Early debt extinguishment costs from 2018 to 2019?
Payments due by period
Payments due by period
Payments due by period
Payments due by period
Payments due by period
(in thousands)
2020
2021 - 2022
2023 - 2024
2025 and thereafter
Other
Total
Operating lease obligations (1)
19,373
36,373
19,683
1,666
-
$77,095
Purchase obligations (2)
$24,800
$8,129
$438
$ -
$ -
$33,367
Liability for uncertain tax positions (3)
-
-
-
-
5,386
$5,386
Investment commitments (4)
1,754
205
-
-
-
$1,959
Total
$45,927
$44,707
$20,121
$1,666
$5,386
$117,807
contractual obligations .
as of december 31 2019 our contractual obligations were : .
-1 see " 9 .
leases " in item 8 of this annual report for additional information .
-2 represents the fixed or minimum amounts due under purchase obligations for hosting services and sales and marketing programs .
-3 we are unable to reasonably estimate the timing of the cash outflow due to uncertainties in the timing of the effective settlement of tax positions .
-4 represents the maximum funding that would be expected under existing investment agreements with privately-held companies .
our investment agreements generally allow us to withhold unpaid committed funds at our discretion .
a detailed discussion and analysis of the fiscal year 2017 year-over-year changes can be found in item 7 .
management ’ s discussion and analysis of financial condition and results of operations of our annual report on form 10-k for the year ended december 31 2018 .

Question: What does purchase obligations refer to?

Question: What does the company's liability for uncertain tax positions refer to?

Question: What does the company's investment commitments represent?

Question: What is the company's total operating lease obligations between 2020 to 2022?

Question: What is the percentage constitution of purchase obligations among the total contractual obligations in 2020?

Question: What is the value of the company's 2023-2024 purchase obligations as a percentage of its total payment due in the 2023-2024 period?
December 31,
December 31,
2018
2019
Personnel-related items
32,636
45,318
Deferred revenue
28,255
32,146
Financing related items
–
3,912
Current portion of lease liabilities
–
7,002
Advanced payments from customers
25,382
47,601
Supplier related items
1,828
2,175
Marketing related items
1,049
1,365
R&D projects
1,209
1,109
Other
8,634
9,215
Total accrued expenses and other payables
98,993
149,843
note 15 .
accrued expenses and other payables .
accrued expenses and other payables consist of the following : .
personnel-related items comprise accrued management bonuses accrued vacation days accrued wage tax social securities and pension premiums .
deferred revenue consists of the revenue relating to the undelivered elements of the arrangements see note 21 for more information .
this part of revenue is deferred at their relative selling prices until delivery of these elements .
other includes accruals for vat other taxes and invoices to be received for goods and services .

Question: What does "Other" include in the table?

Question: What does the table show?

Question: What are the components of Accrued expenses and other payables?

Question: What is the percentage change in Total accrued expenses and other payables from 2018 to 2019?

Question: What is the change in Personnel-related items from 2018 to 2019?

Question: What is the component that contributes the most to total accrued expenses and other payables?