FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100
in relation to the oil derivative instrument -see note 24 the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement - " lta " .
significant inputs used in the valuation of the oil derivative instrument include management ’ s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets .
the changes in fair value of our oil derivative instrument is recognized in each period in current earnings in " realized and unrealized gain on oil derivative instrument " as part of the consolidated statement of income .
the realized and unrealized -loss / gain on the oil derivative instrument is as follows : .
the unrealized loss / gain results from movement in oil prices above a contractual floor price over term of the lta ; the realized gain results from monthly billings above the base tolling fee under the lta .
for further information on the nature of this derivative refer to note 24 .

Question: How was the fair value of oil derivative instrument determined?
Answer: using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement ("LTA").
Combined pensions schemes (£m)
30 March 2019
31 March 2018
Assets
Equities
179.5
296.5
Government bonds
1,490.4
1,046.4
Corporate bonds
26.9
20.7
Property
436.5
391.0
Absolute return products
1,141.2
1,323.3
Cash
38.1
32.4
Infrastructure funds
256.1
254.6
Swaps
556.4
715.3
Private equity
446.1
344.0
Other
469.5
439.4
Total Assets
5,040.7
4,863.6
Liabilities
Discount rate
2.45%
2.70%
Inflation rate (RPI/CPI)
3.25%/2.15%
3.15%/2.05%
assets in the combined schemes increased by £ 177 .
1m to £ 5040 .
7m in the period .
rhm scheme assets increased by £ 149 .
1m to £ 4333 .
6m while the premier foods ’ schemes assets increased by £ 28 .
0m to £ 707 .
1m .
the most significant movement by asset class is that of government bonds which increased by £ 444 .
0m in the year predominantly in the rhm scheme .
liabilities in the combined schemes increased by £ 121 .
0m in the year to £ 4667 .
6m .
the value of liabilities associated with the rhm scheme were £ 3495 .
8m an increase of £ 65 .
3m while liabilities in the premier foods schemes were £ 55 .
7m higher at £ 1171 .
8m .
the increase in the value of liabilities in both schemes is due to a lower discount rate assumption of 2 .
45 % -31 march 2018 : 2 .
70 % and an increase in the rpi inflation rate assumption ; from 3 .
15 % to 3 .
25 % .
the group ’ s pension trustees have just commenced the triennial actuarial valuation process of the group ’ s pension schemes as at 31 march 2019 -rhm scheme and 5 april 2019 -premier foods main scheme .
this exercise typically takes a number of months to conclude ; the output of which will be provided in due course .
the net present value of future deficit payments to the end of the respective recovery periods remains at circa £ 300 – 320m .

Question: What was the change in the corporate bonds from 2018 to 2019?
Answer: 6.2
2019
2018
2017
At 31 March
£m
£m
£m
Cash at bank and in hand
495
446
469
Cash equivalents
US deposits
3
26
32
UK deposits
1,132
31
1
Other deposits
36
25
26
Total cash equivalents
1,171
82
59
Total cash and cash equivalents
1,666
528
528
Bank overdrafts (note25)
(72)
(29)
(17)
Cash and cash equivalents per the cash flow statement
1,594
499
511
24 .
cash and cash equivalents .
significant accounting policies that apply to cash and cash equivalents cash and cash equivalents comprise cash in hand and current balances with banks and similar institutions which are readily convertible to cash and are subject to insignificant risk of changes in value and have an original maturity of three months or less .
all are held at amortised cost on the balance sheet equating to fair value .
for the purpose of the consolidated cash flow statement cash and cash equivalents are as defined above net of outstanding bank overdrafts .
bank overdrafts are included within the current element of loans and other borrowings -note 25 .
ifrs 9 was applied for the first time on 1 april 2018 and introduces new classifications for financial instruments .
cash and cash equivalents were classified as loans and receivables under ias 39 and are now classified as financial assets held at amortised cost under ifrs 9 .
this has not had an impact on the accounting for these instruments or on their carrying amounts .
cash and cash equivalents include restricted cash of £ 44m -2017 / 18 : £ 32m 2016 / 17 : £ 43m of which £ 40m -2017 / 18 : £ 29m 2016 / 17 : £ 41m was held in countries where local capital or exchange controls currently prevent us from accessing cash balances .
the remaining balance of £ 4m -2017 / 18 : £ 3m 2016 / 17 : £ 2m was held in escrow accounts or in commercial arrangements akin to escrow .

Question: When was the IFRS 9 applied?
Answer: 1 April 2018
December 31, 2019
December 31, 2018
Carrying Value
Fair Value
Carrying Value
Fair Value
(in thousands)
Assets
Cash and cash equivalents
$773,924
$773,924
$926,752
$926,752
Marketable securities
241,793
241,793
277,827
277,827
Derivative assets
528
528
79
79
Liabilities
Contingent consideration
39,705
39,705
70,543
70,543
Derivative liabilities
203
203
514
514
Convertible debt (1)
394,687
1,010,275
379,981
547,113
the carrying amounts and fair values of teradyne ’ s financial instruments at december 31 2019 and 2018 were as follows : .
-1 the carrying value represents the bifurcated debt component only while the fair value is based on quoted market prices for the convertible note which includes the equity conversion features .
the fair values of accounts receivable net and accounts payable approximate the carrying amount due to the short term nature of these instruments .

Question: In which years were the carrying amounts and fair values of Teradyne’s financial instruments recorded?
Answer: 2019 2018
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$54,275
$—
$—
$54,275
Cash equivalents:
Money market funds
129,321
—
—
129,321
Total cash equivalents
129,321
—
—
129,321
Total cash and cash equivalents
183,596
—
—
183,596
Short-term investments:
Corporate bonds
58,115
—
(82)
58,033
US treasury securities
138,826
—
(100)
138,726
Commercial paper
7,973
—
—
7,973
Total short-term investments
204,914
—
(182)
204,732
Long-term investments:
Strategic investments
1,250
—
—
1,250
Total long-term investments
$1,250
$—
$—
$1,250
the following is a summary of investments including those that meet the definition of a cash equivalent as of december 31 2018 -in thousands : .
as of december 31 2019 the company ’ s investment in corporate bonds and us treasury securities had a weighted-average maturity date of approximately five months .
unrealized gains and losses on investments were not significant individually or in aggregate and the company does not believe the unrealized losses represent other-than-temporary impairments as of december 31 2019 .

Question: As of December 31, 2019, how long was the weighted-average maturity date of the Company's investment in corporate bonds and US treasury securities?
Answer: approximately five months.
2019
2018
Net cash provided by (used in) operating activities
$(1,660,796)
$792,555
Net cash used in investing activities
(10,582,086)
(5,686,833)
Net cash provided by financing activities
22,181,528
8,685,739
Net increase in cash and cash equivalents
$9,938,646
$3,791,461
liquidity and capital resources .
as of december 31 2019 we had total current assets of approximately $ 27 .
1 million compared with current liabilities of approximately $ 6 .
1 million resulting in working capital of approximately $ 21 .
0 million and a current ratio of approximately 4 .
4 to 1 .
this compares with the working capital balance of approximately $ 11 .
5 million and the current ratio of 3 .
7 to 1 at december 31 2018 .
this increase in working capital as discussed in more detail below is primarily the result of the capital we raised in 2019 .
following is a table with summary data from the consolidated statement of cash flows for the years ended december 31 2019 and 2018 as presented .
our operating activities used approximately $ 1 .
7 million in the year ended december 31 2019 as compared with approximately $ 0 .
8 million provided by operating activities in the year ended december 31 2018 .
the cash provided in 2018 was the result of our net income and non-cash expenses partially offset by the increased working capital required to support higher revenues .
the cash used in operations in 2019 was the result of increased levels of working capital required to support higher revenue levels expenditures related to growth and costs associated with our acquisition in 2019 .
we used approximately $ 5 .
7 million in investing activities in the year ended december 31 2018 as compared with approximately $ 10 .
6 million used in investing activities in the year ended december 31 2019 .
the majority of the investing activities in 2018 related to our acquisition of carespeak communications in october 2018 .
the majority of investing in activities in 2019 related to our acquisitions of rmdy health inc .
in 2019 as well as a software purchase in 2019 .
financing activities provided $ 8 .
7 million in the year ended december 31 2018 as compared with $ 22 .
2 million in the year ended december 31 2019 .
the cash provided in 2018 was primarily the result of the equity raised in connection with our uplisting to nasdaq as well as from the proceeds of option exercises .
the cash used in 2019 was the result of our underwritten offering in 2019 as well as from the proceeds of option exercises .
with our cash on hand we have sufficient cash to operate our business for more than the next 12 months and we do not anticipate the need to raise additional equity for operating purposes .

Question: What were the Net cash provided by financing activities in 2018 and 2019 respectively?
Answer: 8,685,739 22,181,528
August 31, 2019
August 31, 2019
As reported
Balance without the adoption of ASU 2014-09
Assets
Contract assets (1)
$911,940
$—
Inventories, net (1)
$3,023,003
$3,761,591
Prepaid expenses and other current assets(1)(2)
$501,573
$514,769
Deferred income taxes(1)
$198,827
$202,791
Liabilities
Contract liabilities(2)(3)
$511,329
$—
Deferred income(2)(3)(4)
$—
$521,035
Other accrued expenses(3)(4)
$1,877,908
$1,868,201
Deferred income taxes(1)
$115,818
$111,304
Equity
Retained earnings(1)(2)
$2,037,037
$1,885,360
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the following table presents the effect of the adoption of the new revenue guidance on the consolidated balance sheets as of august 31 2019 -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What was the change in Inventories, net due to adoption of ASU 2014-09?
Answer: -738588
2019
2018
Raw Materials and Component Parts
$11,600
$ 16,206
Work in Progress
8,896
8,216
Finished Goods
2,860
1,764
$23,356
$ 26,186
6 .
inventories .
inventories at april 30 2019 and 2018 respectively consisted of the following -in thousands : .
for the year ended april 30 2018 the company recorded a non-cash write-down of approximately $ 5 .
6 million of inventory .
inventory write-down resulted from two principal factors : -1 adoption by satellite manufacturers of policies precluding the use of parts and components over ten years old .
this policy was unanticipated and resulted in reduced likelihood of fei being able to use inventory that exceeds that threshold and -2 changing technology associated with the advanced analog-to-digital converters which enables direct synthesis of certain frequencies for which fei previously provided frequency conversion technology reducing the likelihood that some parts and components associated with frequency conversion will be usable .
additionally the company ’ s new inventory reserve policy resulted in a charge of $ 1 .
1 million in the fiscal year ended april 30 2019 .
inventory reserves included in inventory were $ 6 .
6 million and $ 5 .
5 million for the fiscal years ended april 30 2019 and 2018 respectively .

Question: What is the amount of finished goods in 2019 and 2018 respectively?
Answer: 2,860 1,764
(In thousands)
2019
2018
2017
Balance at beginning of period
$1,868
$2,366
$2,226
Increases for tax position related to:
Prior years
—
3
465
Current year
161
254
285
Decreases for tax positions related to:
Prior years
(71)
—
(14)
Expiration of applicable statute of limitations
(471)
(755)
(596)
Balance at end of period
$1,487
$1,868
$2,366
during 2019 2018 and 2017 no income tax benefit or expense was recorded for stock options exercised as an adjustment to equity .
the change in the unrecognized income tax benefits for the years ended december 31 2019 2018 and 2017 is reconciled below : .
as of december 31 2019 2018 and 2017 our total liability for unrecognized tax benefits was $ 1 .
5 million $ 1 .
9 million and $ 2 .
4 million respectively of which $ 1 .
4 million $ 1 .
7 million and $ 2 .
2 million respectively would reduce our effective tax rate if we were successful in upholding all of the uncertain positions and recognized the amounts recorded .
we classify interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense .
as of december 31 2019 2018 and 2017 the balances of accrued interest and penalties were $ 0 .
5 million $ 0 .
7 million and $ 0 .
8 million respectively .
we do not anticipate a single tax position generating a significant increase or decrease in our liability for unrecognized tax benefits within 12 months of this reporting date .
we file income tax returns in the u .
s .
for federal and various state jurisdictions and several foreign jurisdictions .
we are not currently under audit by the internal revenue service .
generally we are not subject to changes in income taxes by any taxing jurisdiction for the years prior to 2016 .

Question: What was the change in the balance at the beginning of period between 2018 and 2019?
Answer: -498
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
(In thousands)
(In thousands)
(In thousands)
Other liabilities, current
$2,000
$1,500
Other liabilities, non-current
1,799
3,463
$3,799
$4,963
note 6 – other liabilities .
as described in note 4 the company and finjan blue entered into a patent assignment agreement with ibm .
the components of other liabilities are as presented below : .

Question: What is the average total other liabilities in 2018 and 2019?
Answer: 4381
Year Ended
Year Ended
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Severance and termination benefit costs
$28
$61
$76
Other exit and disposal costs
15
52
80
Asset write-offs
2
25
23
Transition costs
196
272
94
Total restructuring, transition and other costs
$241
$410
$273
fiscal 2017 plan .
we initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements -the fiscal 2017 plan under which we reduced headcount and closed certain facilities .
these actions were completed in fiscal 2019 at a cumulative cost of $ 289 million .
our restructuring transition and other costs are presented in the table below : .
included in our fiscal 2018 other exit and disposal costs is a $ 29 million impairment charge related to certain land and buildings previously reported as property and equipment that were reclassified to assets held for sale .
as of march 29 2019 the restructuring liabilities were not significant .

Question: What is the Total restructuring, transition and other costs for the fiscal years 2019, 2018, 2017?
Answer: 924
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
($ in millions)
2019
2018
2017
Cost Data:
Repairs and maintenance costs
$120.4
$108.0
$99.1
Cash Flow Data:
Noncash investing and financing activities:
Noncash purchases of property, plant, equipment and software
$16.1
$16.5
$13.7
Cash paid (received) during the year for:
Interest payments, net
$27.6
$29.5
$27.7
Income tax payments (refunds), net
$27.5
$33.7
$(33.3)
21 .
supplemental data .
the following are additional required disclosures and other material items : .

Question: What was the change in Repairs and maintenance costs in 2019 from 2018?
Answer: 12.4
2019
2018
£000
£000
Fees payable to the Company’s auditor and its associates for:
The audit of the Company’s annual financial statements
559
382
The audit of the Company’s subsidiaries
533
441
Fees related to the audit of the Company and its subsidiaries
1,092
823
Audit-related assurance services1
64
51
Total fees for audit and audit-related services
1,156
874
Other non-audit assurance services2
534
230
Total fees
1,690
1,104
8 auditor ’ s remuneration .
1 relates to the interim report review of the group and interim reviews of certain subsidiary undertakings .
2 2019 other non-audit assurance services relate primarily to reporting accountants ’ work associated with the potential equity raise not completed .
the reporting accountants ’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
2018 other non-audit assurance services included £ 40000 related to reporting accountants ’ work associated with a year end significant change report and £ 190000 related to reporting accountants ’ work in connection with the group ’ s q3 profit estimate which was required at the time due to takeover code rules .
the work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the group .
if a firm other than the audit firm were to undertake this work they would require a significant amount of additional time to become familiar with the group .
pwc was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs .
as for all 2019 and 2018 non-audit work consideration was given as to whether deloitte ’ s -2019 and pwc ’ s -2018 independence could be affected by undertaking this work .
it was concluded by the audit committee that this would not be the case .
fees payable by the group ’ s joint ventures in respect of 2019 were £ 156000 -group ’ s share all of which relates to audit and audit-related services -2018 : £ 121000 all of which related to audit and audit-related services .

Question: What is the total fees in 2019?
Answer: 1,690
Less than 1 year
1-3 years
3-5 years
More than 5 years
Total
Operating lease obligations
$1,699
$3,950
$2,707
$36
$8,392
Other borrowings
131
145
219
61
556
Total
$1,830
$4,095
$2,926
$97
$8,948
contractual obligations .
the following table summarizes our contractual obligations as of september 30 2019 -in thousands : .
our principal executive offices as well as our research and development facility are located in approximately 29000 square feet of office space in san diego california and the term of the lease continues through june 30 2024 .
the average annual base rent under this lease is approximately $ 1 .
0 million per year .
in connection with this lease we received tenant improvement allowances totaling approximately $ 1 .
0 million .
these lease incentives are being amortized as a reduction of rent expense over the term of the lease .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
our other offices are located in paris france ; amsterdam the netherlands ; new york new york ; barcelona spain ; and london united kingdom .
the term of the paris france lease continues through july 31 2021 with an annual base rent of approximately € 0 .
4 million -or $ 0 .
4 million .
the term of the amsterdam the netherlands lease continues through december 31 2022 with an annual base rent of approximately € 0 .
2 million -or $ 0 .
2 million .
the term of the new york new york lease continues through november 30 2024 with an annual base rent of approximately $ 0 .
2 million .
the term of the barcelona spain lease continues through may 31 2023 with an annual base rent of approximately € 0 .
1 million -or $ 0 .
1 million .
the term of the london united kingdom lease continues through may 31 2020 with an annual base rent of approximately £ 63000 -or approximately $ 78000 .
other than the lease for our office space in san diego california we do not believe that the leases for our offices are material to the company .
we believe our existing properties are in good condition and are sufficient and suitable for the conduct of its business .

Question: How much is the annual base rent for the office in Barcelona, Spain?
Answer: approximately €0.1 million (or $0.1 million)