FangyuLei/tatqa huggingface dataset:
As at December 31,
2019
2018
Equity securities
Canada
22.3%
20.8%
United States
19.8%
12.7%
International (other than United States)
14.1%
18.1%
Fixed income instruments
Canada
41.2%
45.7%
Cash and cash equivalents
Canada
2.6%
2.7%
30 .
employee benefit plans -cont .
the fair value of the plan assets were allocated as follows between the various types of investments : .
plan assets are valued at the measurement date of december 31 each year .
the investments are made in accordance with the statement of investment policies and procedures .
the statement of investment policies and procedures is reviewed on an annual basis by the management level pension fund investment committee with approval of the policy being provided by the audit committee .

Question: What is the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019?
Answer: 1.5
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Increase (Decrease)
Cash and cash equivalents
$5,794
$4,225
$1,569
Short-term investments
69
155
(86)
$5,863
$4,380
$1,483
Percentage of total assets
30%
24%
liquidity and capital resources .
we believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths .
in the near term we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows which we believe in combination with our existing balance of cash and cash equivalents and short-term investments of $ 5 .
9 billion our access to capital and the availability of our $ 1 .
5 billion revolving credit facility will be sufficient to finance our operational and financing requirements for the next 12 months .
our primary sources of liquidity which are available to us to fund cash outflows such as potential dividend payments or share repurchases and scheduled debt maturities include our cash and cash equivalents short-term investments and cash flows provided by operating activities .
as of december 31 2019 the amount of cash and cash equivalents held outside of the u .
s .
by our foreign subsidiaries was $ 2 .
8 billion as compared to $ 1 .
4 billion as of december 31 2018 .
these cash balances are generally available for use in the u .
s .
subject in some cases to certain restrictions .
our cash provided from operating activities is somewhat impacted by seasonality .
working capital needs are impacted by weekly sales which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns .
we consider on a continuing basis various transactions to increase shareholder value and enhance our business results including acquisitions divestitures joint ventures share repurchases and other structural changes .
these transactions may result in future cash proceeds or payments .
sources of liquidity -amounts in millions .

Question: What is the cash and cash equivalents in 2018?
Answer: 4,225
Business
Consumer
Total
(Dollars in millions)
As of December 31, 2017(1)
$20,197
10,278
30,475
Purchase accounting and other adjustments(2)(3)
250
32
282
Impairment
—
(2,726)
(2,726)
As of December 31, 2018
$20,447
7,584
28,031
we completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of december 31 2019 and 2018 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired ; thus no impairment charge for these assets was recorded in 2019 or 2018 .
the following tables show the rollforward of goodwill assigned to our reportable segments from december 31 2017 through december 31 2019 .
-1 goodwill is net of accumulated impairment losses of $ 1 .
1 billion that related to our former hosting segment now included in our business segment .
-2 we allocated $ 32 million of level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination .
-2 we allocated $ 32 million of level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination .
-3 includes $ 58 million decrease due to effect of foreign currency exchange rate change .

Question: What is the amount of goodwill under Business as a ratio of the Total amount as of December 31, 2018?
Answer: 0.73
Years Ended December 31,
Years Ended December 31,
2019
2018
Vessels, at cost
$919,212
$845,868
Accumulated depreciation
(274,900)
(248,939)
Vessels, net
644,312
596,929
Construction in progress
65,697
—
Finance lease right-of-use asset, at cost (Note 15)
28,993
—
Accumulated amortization (Note 15)
(2,053)
—
Finance lease right-of use asset, net (Note 15)
26,940
—
Other property, at cost
5,552
5,895
Accumulated depreciation and amortization
(5,289)
(5,165)
Other property, net
263
730
Total vessels and other property
$ 737,212
$ 597,659
note 5 — vessels other property and deferred drydock .
vessels and other property consist of the following : .
on september 30 2019 the company took delivery of two 50000 dwt class product and chemical tankers at hyundai mipo dockyard co .
ltd .
the tankers named the overseas gulf coast and overseas sun coast are operating in the international market under the marshall islands flag with both vessels having entered into one-year time charters .
in september 2019 the company sold one of its atbs for $ 1234 net of broker commissions .
as a result of the sale the company recognized an immaterial gain which is included in loss / -gain on disposal of vessels and other property including impairments net on the consolidated statements of operations .
in may and june 2019 the company sold two of its atbs for $ 1101 and $ 1069 respectively net of broker commissions .
as a result of the sales the company recognized an immaterial loss which is included in loss / -gain on disposal of vessels and other property including impairments net on the consolidated statements of operations .
in july 2018 and january 2019 the company signed binding contracts with greenbrier marine -formerly gunderson marine llc for the construction of two approximately 204000 bbl oil and chemical tank barges .
the anticipated delivery of the barges to the company is during the first and second half of 2020 respectively .
the company ' s remaining commitments under the contracts are $ 45849 in 2020 .
on december 6 2018 the company sold one atb and one barge for $ 2367 net of broker commissions .
as a result of the sale the company recognized a gain of $ 877 which is included in loss / -gain on disposal of vessels and other property including impairments net on the consolidated statements of operations .
in june 2018 one of the company ' s atbs was berthed to the dock when a third-party ship transiting the channel hit the company ' s atb causing structural damage to the company ' s atb and damage to the dock .
the cost of repairs has been covered by existing insurance policies .
the company has filed a lawsuit against the third-party ship seeking recovery of its costs of repairs as well as its lost earnings from the atb being off-hire for 46 repair days .
at december 31 2019 the company ’ s owned vessel fleet with a weighted average age of 8 .
2 years consisted of six handysize product carriers two lightering atbs and two clean atbs .
these vessels are pledged as collateral under the term loan agreements and have an aggregate carrying value of $ 634379 .

Question: What was the value of Vessels, net in 2019 and 2018 respectively?
Answer: 644,312 596,929
Three months ended
Three months ended
Three months ended
Three months ended
March 31, 2018
June 30, 2018
September 30, 2018
December 31, 2018
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
(in thousands, except share and per share amounts)
Service revenue
$128,706
$129,296
$130,139
$132,049
Network operations, including equity-based compensation expense
54,875
54,379
54,615
55,660
Gains on equipment transactions
117
357
416
92
Operating income
20,637
21,354
22,255
22,311
Net income
6,784
6,552
8,231
7,100
Net income per common share—basic and diluted
0.15
0.15
0.18
0.16
Weighted-average number of common shares—basic
44,923,973
45,016,767
45,105,830
45,284,481
Weighted-average number of common shares—diluted
45,294,697
45,536,473
45,699,635
45,803,418
11 .
quarterly financial information -unaudited : -continued .
-1 included in net income for the three months ended september 30 2019 and december 31 2019 are an unrealized gain and -loss on foreign exchange on the company ’ s 2024 notes of $ 6 .
1 million and - $ 4 .
0 million respectively .

Question: What are the respective service revenue at September 30 and December 31, 2018?
Answer: $130,139 $132,049
2019
2018
2018-2019 Dollar/Point Change
(dollars in millions)
(dollars in millions)
(dollars in millions)
Product gross profit
$1,105.6
$1,002.5
$103.1
Percent of product revenues
58.6%
58.0%
0.6
Service gross profit
$234.2
$217.9
$16.3
Percent of service revenues
57.5%
58.7%
(1.2)
the breakout of product and service gross profit was as follows : .
we assess the carrying value of our inventory on a quarterly basis by estimating future demand and comparing that demand against on-hand and on-order inventory positions .
forecasted revenues information is obtained from the sales and marketing groups and incorporates factors such as backlog and future consolidated revenues .
this quarterly process identifies obsolete and excess inventory .
obsolete inventory which represents items for which there is no demand is fully reserved .
excess inventory which represents inventory items that are not expected to be consumed during the next twelve quarters for our semiconductor test industrial automation and system test segments and next four quarters for our wireless test segment is written-down to estimated net realizable value .
during the year ended december 31 2019 we recorded an inventory provision of $ 15 .
2 million included in cost of revenues primarily due to downward revisions to previously forecasted demand levels for certain products .
of the $ 15 .
2 million of total excess and obsolete provisions $ 8 .
7 million was related to semiconductor test $ 4 .
0 million was related to wireless test $ 2 .
0 million was related to system test and $ 0 .
5 million was related to industrial automation .
during the year ended december 31 2018 we recorded an inventory provision of $ 11 .
2 million included in cost of revenues primarily due to downward revisions to previously forecasted demand levels for certain products .
of the $ 11 .
2 million of total excess and obsolete provisions $ 6 .
8 million was related to semiconductor test $ 2 .
5 million was related to wireless test $ 1 .
2 million was related to system test and $ 0 .
7 million was related to industrial automation .
during the years ended december 31 2019 and 2018 we scrapped $ 9 .
2 million and $ 7 .
0 million of inventory respectively and sold $ 3 .
2 million and $ 6 .
7 million of previously written-down or written-off inventory respectively .
as of december 31 2019 we had inventory related reserves for amounts which had been written-down or written-off totaling $ 103 .
6 million .
we have no pre-determined timeline to scrap the remaining inventory .

Question: In which year was service gross profit larger?
Answer: 2019
Pension
Other
As at December 31, 2018
1% increase
1% decrease
1% increase
1% decrease
Discount rate
$(39,145)
$49,361
$(2,471)
$3,224
Future salary growth
$7,572
$(6,919)
N/A
N/A
Medical and dental trend rates
N/A
N/A
$1,703
$(1,280)
30 .
employee benefit plans -cont .
the above sensitivities are hypothetical and should be used with caution .
changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear .
the sensitivities have been calculated independently of changes in other key variables .
changes in one factor may result in changes in another which could amplify or reduce certain sensitivities .
the company expects to make contributions of $ 5 .
1 million to the defined benefit plans and $ 0 .
6 million to the defined contribution plan of telesat canada during the next fiscal year .

Question: What is the difference in pension amount if the discount rate had a 1% increase and a 1% decrease?
Answer: 88506
NUMBER OF DSUs
2019
2018
Outstanding, January 1
4,391,997
4,309,528
Issued (1)
84,588
94,580
Settlement of RSUs/PSUs
146,960
112,675
Dividends credited
236,079
240,879
Settled
(236,525)
(365,665)
Outstanding, December 31
4,623,099
4,391,997
dsus .
eligible bonuses and rsus / psus may be paid in the form of dsus when executives or other eligible employees elect to or are required to participate in the plan .
the value of a dsu at the issuance date is equal to the value of one bce common share .
for non-management directors compensation is paid in dsus until the minimum share ownership requirement is met ; thereafter at least 50 % of their compensation is paid in dsus .
there are no vesting requirements relating to dsus .
dividends in the form of additional dsus are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividends paid on bce common shares .
dsus are settled when the holder leaves the company .
the following table summarizes the status of outstanding dsus at december 31 2019 and 2018 .
-1 the weighted average fair value of the dsus issued was $ 59 in 2019 and $ 55 in 2018 .

Question: What is the average value of the weighted average fair value of the DSUs issued in 2018 and 2019?
Answer: 57
Payments due by period
Payments due by period
€m
€m
€m
Contractual obligations and commitments1
Total
< 1 year
1–3 years
3–5 years
>5 years
Financial liabilities2
86,160
21,953
11,404
14,881
37,922
Operating lease commitments3
10,816
2,834
2,881
1,689
3,412
Capital commitments3,4
3,012
1,514
1,274
173
51
Purchase commitments5
8,460
4,091
2,616
689
1,064
Total
108,448
30,392
18,175
17,432
42,449
contractual obligations and commitments .
a summary of our principal contractual financial obligations and commitments at 31 march 2019 are set out below .
in addition information in relation to our participation in the current german spectrum licence auction and our commitments arising from the group ’ s announcement on 9 may 2018 that it had agreed to acquire liberty global ’ s operations in germany the czech republic hungary and romania -are set out in note 28 “ commitments ” .
notes : 1 this table includes obligations to pay dividends to non-controlling shareholders -see “ dividends from associates and to non-controlling shareholders ” on page 160 .
the table excludes current and deferred tax liabilities and obligations under post employment benefit schemes details of which are provided in notes 6 “ taxation ” and 25 “ post employment benefits ” respectively .
the table also excludes the contractual obligations of associates and joint ventures .
2 see note 21 “ capital and financial risk management ” .
3 see note 28 “ commitments ” .
4 primarily related to spectrum and network infrastructure .
5 primarily related to device purchase obligations .

Question: What is the difference between percentage of total capital commitments and total purchase commitments against total contractual obligations and commitments respectively?
Answer: -5.02
€ million
Note no.
30/9/2018 1
30/9/2018 adjusted2
30/9/2019
Non-current assets
7,503
6,877
6,736
Goodwill
19
797
778
785
Other intangible assets
20
499
496
562
Property, plant and equipment
21
5,314
4,892
4,760
Investment properties
22
97
97
82
Financial assets
23
88
88
97
Investments accounted for using the equity method
23
178
178
179
Other financial and other non-financial assets
24
202
86
80
Deferred tax assets
25
329
262
191
asset position .
in financial year 2018 / 19 total assets of continuing and discontinued operations decreased by € 709 million to € 14 .
5 billion -30 / 9 / 2018 : € 15 .
2 billion .
in financial year 2018 / 19 non-current assets from continuing operations decreased by € 141 million to € 6 .
7 billion -30 / 9 / 2018 : € 6 .
9 billion primarily relating to property plant and equipment .
in addition to cost-efficient investment activities this was mainly due to individual property sales while currency effects increased the carrying amount .
1 adjustment of previous year according to explanation in notes .
2 adjusted for effects of the discontinued business segment .
for more information about the development of non-current assets see the notes to the consolidated financial statements in the numbers listed in the table .

Question: In which years was the amount of non-current assets recorded in?
Answer: 2019 2018
USDm
2019
2018
2017
Reconciliation to net profit/(loss)
Net profit/(loss) for the year
166.0
-34.8
2.4
Tax
0.8
1.6
0.8
Financial expenses
41.9
39.3
40.6
Financial income
-2.8
-3.3
-4.3
Depreciation
110.1
114.5
114.5
Impairment (reversal)/losses on tangible assets
-114.0
3.2
3.6
EBITDA
202.0
120.5
157.6
ebitda : torm defines ebitda as earnings before financial income and expenses depreciation impairment amortization and taxes .
the computation of ebitda refers to financial income and expenses which the company deems to be equivalent to “ interest ” for purposes of presenting ebitda .
financial expenses consist of interest on borrowings losses on foreign exchange transactions and bank charges .
financial income consists of interest income and gains on foreign exchange transactions .
ebitda is used as a supplemental financial measure by management and external users of financial statements such as lenders to assess torm ' s operating performance as well as compliance with the financial covenants and restrictions contained in the company ' s financing agreements .
torm believes that ebitda assists management and investors by increasing comparability of the company ' s performance from period to period .
this increased comparability is achieved by excluding the potentially disparate effects of interest depreciation impairment amortization and taxes .
these are items that could be affected by various changing financing methods and capital structure and which may significantly affect profit / -loss between periods .
including ebitda as a measure benefits investors in selecting between investment alternatives .
ebitda excludes some but not all items that affect profit / -loss and these measures may vary among other companies and not be directly comparable .
the following table reconciles ebitda to net profit / -loss the most directly comparable ifrs financial measure for the periods presented : .

Question: For which years in the table is the EBITDA reconciled to net profit/(loss)?
Answer: 2019 2018 2017
Shares Available for Grant
2019 Plan
2009 Plan
Balance at December 30, 2018
—
483
Authorized
357
—
Options granted
—
—
Options forfeited or expired
26
2
RSUs granted
(113)
(240)
RSUs forfeited
2
54
Plan Shares expired
—
(299)
Balance at December 29, 2019
272
—
stock-based compensation award activity .
the following table summarizes the shares available for grant under the 2019 plan and 2009 plan -in thousands : .

Question: What are the respective number of RSUs forfeited in the 2019 and 2009 plans?
Answer: 2 54
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782
uncertain tax positions .
as of december 31 2019 2018 and 2017 we had gross unrecognized tax benefits of $ 4 .
4 million $ 4 .
2 million and $ 3 .
8 million respectively .
accrued interest expense related to unrecognized tax benefits is recognized as part of our income tax provision in our consolidated statements of operations and is immaterial for the years ended december 31 2019 and 2018 .
our policy for classifying interest and penalties associated with unrecognized income tax benefits is to include such items in income tax expense .
the activity related to the unrecognized tax benefits is as follows -in thousands : .
these amounts are related to certain deferred tax assets with a corresponding valuation allowance .
as ofdecember 31 2019 the total amount of unrecognized tax benefits if recognized that would affect the effective taxrate is $ 1 .
0 million .
we do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths .
unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business .
we are subject to taxation in the united states various states and several foreign jurisdictions .
because we havenet operating loss and credit carryforwards there are open statutes of limitations in which federal state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period .
we are notcurrently under examination by any taxing authorities .

Question: What is the company's change in beginning balance between 2018 and 2019?
Answer: 10.81
Useful Lives
December 27, 2019 
December 28, 2018
Land
Indefinite
$1,170
$1,170
Buildings
20 years
1,360
1,292
Machinery and equipment
5-10 years
21,718
17,837
Computers, data processing and other equipment
3-7 years
12,686
11,244
Software
3-7 years
29,305
22,779
Leasehold improvements
1-40 years
70,903
60,565
Furniture and fixtures
7 years
3,309
3,268
Vehicles
5-7 years
6,410
2,769
Other
7 years
95
95
Construction-in-process   
9,200
15,757
156,156
136,776
Less: accumulated depreciation and amortization   
(63,310)
(51,500)
Equipment, leasehold improvements and software, net
$92,846
$85,276
note 7 – equipment leasehold improvements and software .
equipment leasehold improvements and software as of december 27 2019 and december 28 2018 consisted of the following : .
construction-in-process at december 27 2019 related primarily to the implementation of the company ’ s enterprise resource planning - “ erp ” system and at december 28 2018 related primarily to the implementation of the company ’ s erp system and the buildout of the company ’ s headquarters in ridgefield ct .
the buildout of the company ’ s headquarters was completed during fiscal 2019 .
the rollout of its erp system will continue through fiscal 2020 .
the net book value of equipment financed under finance leases at december 27 2019 and december 28 2018 was $ 3905 and $ 388 respectively .
no interest expense was capitalized during the fiscal years ended december 27 2019 december 28 2018 and december 29 2017 .

Question: What is the useful lives of Computers, data processing and other equipment?
Answer: 3-7 years
2019
2018
£m
£m
Net debt
295.2
235.8
IFRS 16 lease liabilities
38.9
–
Net debt and IFRS 16 lease liabilities
334.1
235.8
net debt including ifrs 16 lease liabilities .
a reconciliation between net debt and net debt including ifrs 16 lease liabilities is given below .
a breakdown of the balances that are included within net debt is given within note 24 .
net debt excludes ifrs 16 lease liabilities to enable comparability with prior years .

Question: What is the Net debt and IFRS 16 lease liabilities for 2018 and 2019 respectively?
Answer: 235.8 334.1
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
share-based payments .
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 : .

Question: Where can more details on each shares payment scheme be found?
Answer: in the Annual Report on Remuneration 2019 on pages 102 to 132