FangyuLei/tatqa huggingface dataset:
Three Months Ended
Three Months Ended
Three Months Ended
December 31, 2019
September 29,2019
December 31, 2018
(Unaudited, in millions)
(Unaudited, in millions)
(Unaudited, in millions)
Research and development funding
$68
$14
$19
Phase-out and start-up costs
(16)
(15)
(1)
Exchange gain (loss), net
1
(1)
—
Patent costs
(1)
(1)
(1)
Gain on sale of non-current assets
1
—
1
Other, net
1
1
(2)
Other income and expenses, net
$54
$(2)
$16
As percentage of net revenues
2.0%
(0.1)%
0.6%
in the fourth quarter of 2019 we recognized other income net of expenses of $ 54 million increasing from a negative $ 2 million in the prior quarter and from an income of $ 16 million in the year-ago quarter reflecting higher r & d grants in italy associated with the ipcei program .
other income and expenses net .

Question: What is the increase/ (decrease) in Research and development funding from the period December 31, 2018 to 2019?
Answer: 49
Years Ended December 31,
Years Ended December 31,
2019
2018
Interest before impact of interest rate caps
$25,633
$30,709
Impact of interest rate caps
—
181
Interest expense
$25,633
$30,890
interest expense .
the components of interest expense are as follows : .
interest expense including administrative and other fees was $ 25633 for 2019 compared with $ 30890 in 2018 .
the decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction .

Question: How much was Interest expense, including administrative and other fees for 2018?
Answer: $30,890
July 27, 2019
July 28, 2018
July 29, 2017
Property and equipment, net:
United States
$2,266
$2,487
$2,711
International
523
519
611
Total
$2,789
$3,006
$3,322
-c additional segment information .
the majority of our assets as of july 27 2019 and july 28 2018 were attributable to our u .
s .
operations .
in fiscal 2019 2018 and 2017 no single customer accounted for 10 % or more of revenue .
property and equipment information is based on the physical location of the assets .
the following table presents property and equipment information for geographic areas -in millions : .

Question: What was the change in net property and equipment from United States between 2017 and 2018?
Answer: -224
December 31, 2019
December 31, 2018
December 31, 2017
Cost of sales
22
23
12
Selling, general and administrative
46
67
31
Research and development
77
35
18
Total pre-payroll tax and social contribution compensation
145
125
61
the following table illustrates the classification of pre-payroll tax and social contribution stock-based compensation expense included in the consolidated statements of income for the years ended december 31 2019 december 31 2018 and december 31 2017 : .
the fair value of the shares vested in 2019 was $ 114 million compared to $ 68 million for 2018 and $ 38 million for 2017 .
compensation cost excluding payroll tax and social contribution capitalized as part of inventory was $ 6 million as of december 31 2019 compared to $ 6 million as of december 31 2018 and $ 3 million as of december 31 2017 .
as of december 31 2019 there was $ 138 million of total unrecognized compensation cost related to the grant of unvested shares which is expected to be recognized over a weighted average period of approximately 9 months .
the total deferred income tax benefit recognized in the consolidated statements of income related to unvested share-based compensation expense amounted to $ 9 million $ 7 million and $ 3 million for the years ended december 31 2019 2018 and 2017 respectively .

Question: What was the total deferred income tax benefit recognized in 019?
Answer: $9 million
2015 Grant
2016 Grant
2017 Grant
2018 Grant
2019 Grant
Grant date
1st October
1st October
1st October
1st October
1st October
Exercise price
2,797.0p
4,477.3p
5,496.7p
7,240.0p
7,835.0p
Number of employees
1,038
1,040
1,229
1,294
1,318
Shares under scheme
34,449
22,173
22,411
16,687
16,820
Vesting period
3 years
3 years
3 years
3 years
3 years
Expected volatility
21%
21%
21%
19%
21%
Risk free interest rate
0.4%
0.1%
0.4%
0.8%
0.5%
Expected dividend yield
2.5%
2.5%
2.3%
2.0%
1.8%
Fair value
2,931.3p
4,696.7p
5,799.0p
7,623.7p
8,305.1p
employee share ownership plan .
uk employees are eligible to participate in the employee share ownership plan -esop .
the aim of the esop is to encourage increased shareholding in the company by all uk employees and so there are no performance conditions .
employees are invited to join the esop when an offer is made each year .
individuals save for 12 months during the accumulation period and subscribe for shares at the lower of the price at the beginning and the end of the accumulation period under hmrc rules .
the company provides a matching share for each share purchased by the individual .
shares issued under the esop have been measured using the present economic value -pev valuation methodology .
the relevant disclosures in respect of the employee share ownership plans are set out below .
the accumulation period for the 2019 esop ends in september 2020 therefore some figures are projections .

Question: What is the aim of the ESOP?
Answer: to encourage increased shareholding in the Company by all UK employees and so there are no performance conditions
Pension
2019
2018
2017
Service cost
$1,437
$1,063
$1,068
Interest cost
3,715
3,807
2,942
Expected long-term return on plan assets
(5,291)
(5,954)
(4,206)
Recognized actuarial loss
741
1,127
1,929
Amortization of prior service credit
(44)
(88)
(138)
Net settlement loss
634
116
1,472
Net periodic benefit cost
$1,192
$71
$3,067
net periodic benefit cost .
the following table provides information about the net periodic benefit cost for the plans for fiscal years 2019 2018 and 2017 -in thousands : .
on september 1 2018 the company adopted a new accounting standard which changes the presentation of net periodic benefit cost in the consolidated statements of operation .
the company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling general and administrative expense to cost of revenue and for the other components from selling general and administrative expense to other expense .
prior periods have not been reclassified due to immateriality .

Question: What was the service cost in 2019?
Answer: $1,437
Year-ended 31 March 2019
Year-ended 31 March 2018
Number
WASP
Number
WASP
Restricted share units
000’s
£ pence
000’s
£ pence
Outstanding at the start of the year
14,840
316.09
15,350
215.92
Awarded
8,749
478.44
6,337
453.14
Forfeited
(1,421)
426.11
(1,421)
284.15
Released
(6,822)
309.77
(5,426)
218.49
Outstanding at the end of the year
15,346
401.27
14,840
316.09
restricted share units .
the following table illustrates the number and wasp on date of award and movements in restricted share units - “ rsus ” and cash-based awards granted under the 2015 ltip : .
rsus and cash-based awards have a vesting period between two to five years with no award vesting within the first 12 months of the grant .

Question: What was the change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018?
Answer: 506
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Services (1)
Wireless
6,427
6,269
Wireline data
7,684
7,466
Wireline voice
3,564
3,782
Media
2,811
2,677
Other wireline services
251
247
Total services
20,737
20,441
Products (2)
Wireless
2,660
2,497
Wireline data
519
466
Wireline equipment and other
48
64
Total products
3,227
3,027
Total operating revenues
23,964
23,468
revenues by services and products .
the following table presents our revenues disaggregated by type of services and products .
-1 our service revenues are generally recognized over time .
-2 our product revenues are generally recognized at a point in time .

Question: What is the average annual Total services?
Answer: 20589
€ million
€ million
2019
2018
(Restated)(a)
Total financial liabilities
(28,257)
(26,738)
Current financial liabilities
(4,691)
(3,613)
Non-current financial liabilities
(23,566)
(23,125)
Cash and cash equivalents as per balance sheet
4,185
3,230
Cash and cash equivalents as per cash flow statement
4,116
3,090
Add bank overdrafts deducted therein
69
140
Other current financial assets
907
874
Non-current financial assets derivatives that relate to financial liabilities
114
–
Net debt
(23,051)
(22,634)
net debt .
net debt is a measure that provides valuable additional information on the summary presentation of the group ’ s net financial liabilities and is a measure in common use elsewhere .
prior to this quarter all financial asset derivatives were current financial assets and so reduced net debt .
following a recent review we now also have financial asset derivatives that are non-current in nature .
as all of these derivatives relate to financial liabilities we continue to exclude them for the purposes of our net debt calculation and have expanded our definition to reflect this .
net debt is now defined as the excess of total financial liabilities excluding trade payables and other current liabilities over cash cash equivalents and other current financial assets excluding trade and other current receivables and non-current financial asset derivatives that relate to financial liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .

Question: What is the average total financial liabilities?
Answer: -27497.5
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Balance at beginning of year
$4,611
$4,672
$6,232
Gross increases for tax positions of prior years
394
—
—
Gross decreases for federal tax rate change for tax positions of prior years
—
—
(1,670)
Gross increases for tax positions of current year
34
45
110
Lapse of statute of limitations
(213)
(106)
—
Balance at end of year
$4,826
4,611
4,672
the company maintains liabilities for uncertain tax positions .
these liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available including changes in tax regulations the outcome of relevant court cases and other information .
a reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows -in thousands : .
the unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain ip rights to one of the company ’ s foreign subsidiaries as part of the company ’ s tax reorganization completed in 2015 .
the company ’ s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense .
as of december 31 2019 the company accrued interest or penalties related to uncertain tax positions in the amount of $ 25000 .
as of december 31 2019 the total amount of unrecognized tax benefits that would affect the company ’ s effective tax rate if recognized is $ 97000 .
because the company has net operating loss and credit carryforwards there are open statutes of limitations in which federal state and foreign taxing authorities may examine the company ’ s tax returns for all years from 2000 through the current period .

Question: What was the change in the Gross increases for tax positions of prior years from 2018 to 2019?
Answer: 394
(In thousands)
December 31, 2019
December 31, 2018
Accounts receivable
$90,531
$99,385
Contract assets (1)
$2,812
$3,766
Unearned revenue
$11,963
$17,940
Non-current unearned revenue
$6,012
$5,296
revenue allocated to remaining performance obligations represents contract revenues that have not yet been recognized for contracts with a duration greater than one year .
as of december 31 2019 we did not have any significant performance obligations related to customer contracts that had an original expected duration of one year or more other than maintenance services which are satisfied over time .
as a practical expedient for certain contracts recognize revenue equal to the amounts we are entitled to invoice which correspond to the value of completed performance obligations to date .
the amount related to these performance obligations was $ 13 .
3 million as of december 31 2018 .
the amount related to these performance obligations was $ 13 .
6 million as of december 31 2019 and the company expects to recognize 64 % of such revenue over the next 12 months with the remainder thereafter .
the following table provides information about accounts receivables contract assets and unearned revenue from contracts with customers : .
-1 included in other receivables on the consolidated balance sheets .
of the outstanding unearned revenue balance as of december 31 2018 $ 12 .
7 million was recognized as revenue during the year ended december 31 2019 .

Question: What was the percentage change in unearned revenue between 2018 and 2019?
Answer: -33.32
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings attributable to common shareholders – basic
3,040
2,785
Dividends declared per common share (in dollars)
3.17
3.02
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding – basic
900.8
898.6
Assumed exercise of stock options (1)
0.6
0.3
Weighted average number of common shares outstanding – diluted (in millions)
901.4
898.9
note 9 earnings per share .
the following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders .
-1 the calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options .
it excludes options for which the exercise price is higher than the average market value of a bce common share .
the number of excluded options was 61170 in 2019 and 12252594 in 2018 .

Question: What does the calculation of the assumed exercise of stock options include?
Answer: the effect of the average unrecognized future compensation cost of dilutive options
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Dividends on multiple voting shares
32,951
29,813
Dividends on subordinate voting shares
70,757
63,886
103,708
93,699
c dividends .
for the year ended august 31 2019 quarterly eligible dividends of $ 0 .
525 per share for a total of $ 2 .
10 per share or $ 103 .
7 million were paid to the holders of multiple and subordinate voting shares compared to quarterly eligible dividends of $ 0 .
475 per share for a total of $ 1 .
90 per share or $ 93 .
7 million for the year ended august 31 2018 .
at its october 30 2019 meeting the board of directors of cogeco communications declared a quarterly eligible dividend of $ 0 .
58 per share for multiple voting and subordinate voting shares payable on november 27 2019 to shareholders of record on november 13 2019 .

Question: What was the eligible quarterly dividends in August 2018?
Answer: $0.475
USDm
Vessels and capitalized dry-docking
Land and buildings
Other plant and operating equipment
Cost:
Balance as of 1 January
43.3
-
-
Adjustment on transition to IFRS 16
-
9.9
0.3
Additions
1.8
0.5
0.4
Disposals
-2.7
-
-0.1
Balance as of 31 December
42.4
10.4
0.6
Depreciation:
Balance as of 1 January
13.4
-
-
Disposals
-2.7
-
-
Depreciation for the year
4.8
2.3
0.2
Balance as of 31 December
15.5
2.3
0.2
Carrying amount as of 31 December
26.9
8.1
0.4
note 7 – leasing .
torm has leases for the office buildings some vehicles and other administrative equipment .
with the exception of short-term leases and leases of low-value assets each lease is reflected on the balance sheet as a right-of-use asset with a corresponding lease liability .
the right-of-use assets are included in the financial statement line item in which the corresponding underlying assets would be presented if they were owned .
please refer to note 6 .
as of 31 december 2019 torm had recognized the following right-of-use assets : .

Question: What was the change in the depreciation balance as of 31 December from 1 January in 2019 for vessels and capitalized dry-docking?
Answer: 2.1
December 31,
December 31,
December 31,
(In thousands)
2019
2018
Software development costs
$428,641
$317,637
Less: accumulated amortization
(184,712)
(107,977)
Software development costs, net
$243,929
$209,660
software development costs .
we capitalize purchased software upon acquisition if it is accounted for as internal-use software or if it meets the future alternative use criteria .
we capitalize incurred labor costs for software development from the time technological feasibility of the software is established or when the preliminary project phase is completed in the case of internal-use software until the software is available for general release .
research and development costs and other computer software maintenance costs related to software development are expensed as incurred .
we estimate the useful life of our capitalized software and amortize its value over that estimated life .
if the actual useful life is shorter than our estimated useful life we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and accordingly a write-down of the value of the asset may be recorded as a charge to earnings .
upon the availability for general release we commence amortization of the capitalized software costs on a product by product basis .
amortization of capitalized software is recorded using the greater of -i the ratio of current revenues to total and anticipated future revenues for the applicable product or -ii the straightline method over the remaining estimated economic life which is estimated to be three to five years .
at each balance sheet date the unamortized capitalized costs of a software product are compared with the net realizable value of that product .
the net realizable value is the estimated future gross revenues from that product reduced by the estimated future costs of completing and disposing of that product including the costs of performing maintenance and client support required to satisfy our responsibility set forth at the time of sale .
the amount by which the unamortized capitalized costs of a software product exceed the net realizable value of that asset is written off .
if we determine that the value of the capitalized software could not be recovered a write-down of the value of the capitalized software to its recoverable value is recorded as a charge to earnings .
the unamortized balances of capitalized software were as follows : .

Question: What is the average accumulated amortization for 2018 and 2019?
Answer: -146344.5
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
(in millions)
(in millions)
Acquisition costs
$—
$—
$25
Integration costs
3
29
77
Total acquisition and integration costs
$3
$29
$102
lockheed martin transaction .
on august 16 2016 a wholly-owned subsidiary of leidos holdings inc .
merged with the is & gs business in a reverse morris trust transaction -the " is & gs transactions " .
during fiscal 2017 the company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $ 337 million increase in goodwill .
significant changes included intangible assets property plant and equipment deferred tax assets other assets accounts payable and accrued liabilities and deferred tax liabilities .
on january 10 2018 the final amount of the net working capital of the is & gs business was determined through a binding arbitration proceeding in accordance with the separation agreement with lockheed martin .
as a result $ 24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017 .
on january 18 2018 the final working capital amount of $ 105 million was paid to lockheed martin of which $ 24 million and $ 81 million was presented as cash flows from operating and investing activities respectively on the consolidated statements of cash flows .
during fiscal 2018 a tax indemnification liability of $ 23 million was paid to lockheed martin in accordance with the tax matters agreement which was presented as cash flows from financing activities on the consolidated statements of cash flows .
the company incurred the following expenses related to the acquisition and integration of the is & gs business : .
these acquisition and integration costs have been recorded within corporate and presented in " acquisition integration and restructuring costs " on the consolidated statements of income .

Question: What was the increase in goodwill in 2017?
Answer: $337 million
Years Ended December 31,
Years Ended December 31,
2019
2018
(in thousands)
(in thousands)
Beginning balance
$238,330
$237,992
Adjustments
—
338
Ending balance
$238,330
$238,330
goodwill .
goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired .
the fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the company ' s estimates and assumptions are subject to change within the measurement period -potentially up to one year from the acquisition date .
the following table presents the changes in the carrying amount of goodwill for the periods indicated : .
the company performs an annual goodwill impairment assessment on october 31st each year using a two-step quantitative assessment .
step one is the identification of potential impairment .
this involves comparing the fair value of each reporting unit which the company has determined to be the entity itself with its carrying amount including goodwill .
if the fair value of a reporting unit exceeds the carrying amount the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary .
if the carrying amount of a reporting unit exceeds its fair value the second step of the impairment test is performed to measure the amount of impairment loss if any .
the company determined there were no indications of impairment associated with goodwill .
as a resultn o goodwill impairment was recognized as of october 31 2019 .
in addition to its annual review the company performs a test of impairment when indicators of impairment are present .
as of december 31 2019 there were no indications of impairment of the company ’ s goodwill balances .

Question: In which year was the ending balance less than 240,000 thousands?
Answer: 2019 2018
30 June 2019
30 June 2018
Note
$'000
$'000
Trade receivables
5(a)
28,320
36,522
Loss allowance (see note 15(b))
(741)
(1,254)
27,579
35,268
Interest receivable
5(b)
54
27
GST receivable
6,222
162
Other receivables
1
1,629
Total
33,856
37,086
operating assets and liabilities .
5 trade and other receivables .
-a trade receivables .
-i classification as trade receivables .
trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business .
they are generally due for settlement within 30 - 60 days and therefore are all classified as current .
trade receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components when they are recognised at fair value .
the group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method .
-ii fair values of trade and other receivables .
due to the short-term nature of the trade and other receivables their carrying amount is considered to be the same as their fair value .
-iii impairment and risk exposure .
information about the group ' s impairment policies calculation of loss allowance and exposure to credit risk foreign currency risk and interest rate risk can be found in note 15 .
-b interest receivable .
interest receivable relates to interest accrued on term deposits .
credit risk of this is assessed in the same manner as cash and cash equivalents which is detailed in note 15 .

Question: What was the GST receivable for 2019 and 2018 respectively?
Answer: 6,222 162