FangyuLei/tatqa huggingface dataset:
2019
2018
€m
€m
Cost:
1 April
91,905
91,902
Capital contributions arising from share-based payments
137
130
Contributions received in relation to share-based payments
(92)
(127)
31 March
91,950
91,905
Amounts provided for:
1 April
8,177
7,911
Impairment losses
–
266
31 March
8,177
8,177
Net book value:
31 March
83,773
83,728
2 .
fixed assets .
accounting policies .
shares in group undertakings are stated at cost less any provision for impairment and capital related to share-based payments .
contributions in respect of share-based payments are recognised in line with the policy set out in note 7 “ share-based payments ” .
the company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable .
if any such indication of impairment exists the company makes an estimate of the recoverable amount .
if the recoverable amount of the cash-generating unit is less than the value of the investment the investment is considered to be impaired and is written down to its recoverable amount .
an impairment loss is recognised immediately in the income statement .
shares in group undertakings .

Question: What is the 2019 average total cost of shares in Group undertakings as at 31 March?
Answer: 91927.5
2019
2018
Property and equipment—at cost:
Leasehold improvements
$3,575
$3,825
Equipment
3,041
2,604
Capitalized internal-use software development costs
1,088
916
Furniture and fixtures
526
425
8,230
7,770
Less: accumulated depreciation and amortization
(3,999)
(3,105)
Total property and equipment, net
$4,231
$4,665
property and equipment .
property and equipment are carried at cost .
the following is a summary of property and equipment as of september 30 2019 and 2018-amounts shown in thousands : .
depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten years .
leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets .
depreciation and amortization of property and equipment totaled $ 1 .
4 million $ 0 .
6 million and $ 0 .
3 million for the fiscal years ended september 30 2019 2018 and 2017 respectively .
expenditures for repairs and maintenance are charged to operations .
total repairs and maintenance expenses were $ 0 .
1 million $ 0 .
1 million and $ 0 .
2 million for the fiscal years ended september 30 2019 2018 and 2017 respectively .

Question: What is the proportion of the total value of leasehold improvements and equipment over the total value of property and equipment at cost in 2019?
Answer: 0.8
2019
2018
All figures in USD ‘000    
Vessels as of January 1  
1,307,087
1,769,967
Additions Vessels  
2,531
169,446
Disposals Vessels  
-
(632,326)
Drydocking as of January 1  
52,331
119,303
Additions Drydocking  
7,618
8,210
Disposals Drydocking  
-
(75,182)
Total Vessels and Drydocking  
1,369,567
1,359,418
Less Accumulated Depreciation  
(469,570)
(405,660)*
Less Accumulated Impairment Loss on Vessels
-
-**
Vessels  
899,997
953,758
4 .
vessels .
vessels consists of the carrying value of 23 vessels for the year ended december 31 2019 and december 31 2018 respectively .
vessels includes capitalized drydocking costs .
depreciation is calculated based on cost less estimated residual value of $ 8 .
0 million per vessel over the estimated useful life of the vessel using the straight-line method .
the estimated useful life of a vessel is 25 years from the date the vessel is delivered from the shipyard .
* depreciation charges of $ 497 .
0 million related to vessels disposed of in 2018 is excluded .
* * impairment charges of $ 2 .
2 million and $ 110 .
5 million related to vessels disposed of in 2018 is excluded .
the company has taken three vessels through periodical maintenance surveys in 2019 and further two vessels were in drydock for periodical maintenance as at december 31 2019 .
impairment loss on vessels .
the company has not recorded any impairment loss on vessels for the year ended december 31 2019 .
the company recorded an impairment loss of $ 2 .
2 million and $ 110 .
5 million for the years ended december 31 2018 and december 31 2017 respectively .
the company reviewed its assets for impairment on an asset by asset basis .
in determining whether the assets are recoverable the company compared the estimate of the undiscounted cash flows expected to be generated by the assets to its carrying value .
as of december 31 2019 it was determined that the sum of the undiscounted cash flows for each vessel exceeded its carrying value and no impairment was recorded .
in developing estimates of future undiscounted cash flows we made assumptions and estimates based on historical trends as well as future expectations .
the most important assumption in determining undiscounted cash flows are the estimated freight rates .
freight rates are volatile and the analysis is based on market rates obtained from third parties in combination with historical achieved rates by the company .

Question: What are the respective values of vessels as of January 1, 2018 and 2019?
Answer: 1,769,967 1,307,087
2019
2018
€m
€m
Cost:
1 April
91,905
91,902
Capital contributions arising from share-based payments
137
130
Contributions received in relation to share-based payments
(92)
(127)
31 March
91,950
91,905
Amounts provided for:
1 April
8,177
7,911
Impairment losses
–
266
31 March
8,177
8,177
Net book value:
31 March
83,773
83,728
2 .
fixed assets .
accounting policies .
shares in group undertakings are stated at cost less any provision for impairment and capital related to share-based payments .
contributions in respect of share-based payments are recognised in line with the policy set out in note 7 “ share-based payments ” .
the company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable .
if any such indication of impairment exists the company makes an estimate of the recoverable amount .
if the recoverable amount of the cash-generating unit is less than the value of the investment the investment is considered to be impaired and is written down to its recoverable amount .
an impairment loss is recognised immediately in the income statement .
shares in group undertakings .

Question: What is the 2019 average net book value as at 31 March ?
Answer: 83750.5
Hawaii Operating Territory
2018
2019
Consumer / SMB Fiber Revenue (in millions):
$87.2
$42.3
Subscribers (in thousands):
High-speed internet
68.2
65.9
Video
42.7
48.8
Voice
30.0
30.3
during the year we passed an additional 12400 addresses in the greater cincinnati area with fioptics which included a focus on fiber to the premise - " fttp " addresses as fttp has become a more relevant solution for our customers .
as of december 31 2019 the fioptics products are now available to approximately 623400 customer locations or 75 % of the greater cincinnati operating territory .
during 2019 we passed an additional 5900 addresses in hawaii .
the consumer / smb fiber products are now available to approximately 246400 addresses or 50 % of the operating territory in hawaii including oahu and the neighbor islands .
in 2019 the company also invested $ 24 .
0 million in enterprise fiber products which includes fiber and ip-ased core network technology .
these investments position the company to meet increased business and carrier demand within greater cincinnati and in contiguous markets in the midwest region .
in hawaii expenditures are for high-bandwidth data transport products such as metro-ethernet including the southeast asia to united states - " sea-us " cable .
we continue to evolve and optimize network assets to support the migration of legacy products to new technology and as of december 31 2019 the company has : .
increased the total number of commercial addresses with fiber-based services -referred to as a lit address to 28800 in greater cincinnati and 20300 in hawaii by connecting approximately 2200 additional lit addresses in greater cincinnati and 1200 additional lit addresses in hawaii during the twelve months ended december 31 2019 ; .
expanded the fiber network to span more than 12500 route miles in greater cincinnati and 4700 route miles in hawaii ; and .
provided cell site back-haul services to approximately 90 % of the 1000 cell sites in the greater cincinnati market of which approximately 97 % of these sites are lit with fiber and 80 % of the 1100 cell sites in hawaii all of which are lit with fiber .
as a result of our investments we have generated year-over-year entertainment and communications revenue growth each year since 2013 .
the company ' s expanding fiber assets allow us to support the ever-increasing demand for data video and internet devices with speed agility and security .
we believe our fiber investments are a long-term solution for our customers ' bandwidth needs .

Question: How many video subscribers are there in 2018?
Answer: 48.8
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
2019
2018
2017(2)
Employee severance and benefit costs
$16,029
$16,269
$56,834
Lease costs
(41)
1,596
3,966
Asset write-off costs
(3,566)
16,264
94,346
Other costs
13,492
2,773
5,249
Total restructuring and related charges(1)
$25,914
$36,902
$160,395
14 .
restructuring and related charges .
following is a summary of the company ’ s restructuring and related charges -in thousands : .
-1 includes $ 21 .
5 million $ 16 .
3 million and $ 51 .
3 million recorded in the ems segment $ 2 .
6 million $ 16 .
6 million and $ 82 .
4 million recorded in the dms segment and $ 1 .
8 million $ 4 .
0 million and $ 26 .
7 million of non-allocated charges for the fiscal years ended august 31 2019 2018 and 2017 respectively .
except for asset write-off costs all restructuring and related charges are cash settled .
-2 fiscal year ended august 31 2017 includes expenses related to the 2017 and 2013 restructuring plans .

Question: What was the percentage change in the Total restructuring and related charges between 2018 and 2019?
Answer: -29.78
Secured loans excluding deposits
Unsecured loans
Deposits
Total Indebtedness
Note 1
Note 2
Note 3
Indebtedness at the beginning of the financial year
i) Principal Amount
44
181
3
228
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
44
181
3
228
Change in Indebtedness during the financial year
• Addition
-
-
1
1
• Reduction
(5)
(181)
-
(186)
Net change
(5)
(181)
1
(185)
Indebtedness  at the end  of the financial year
i) Principal amount
39
-
4
43
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
39
-
4
43
v .
indebtedness .
indebtedness of the company including interest outstanding / accrued but not due for payment .
notes : .
1 .
secured loans excluding deposits of ` 39 crore as at march 31 2019 represents obligations under finance lease including current portion of obligations .
2 .
opening balance as at april 1 2018 of unsecured loans represent bank overdraft of ` 181 crore .
3 .
deposits represent amounts received from lessee for the premises given on sub-lease and from vendors for contracts to be executed .

Question: What are deposits?
Answer: amounts received from lessee for the premises given on sub-lease and from vendors for contracts to be executed.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
2017
1.25% Call Option
$ (9,020)
$ (37,474)
$ 29,498
1.25% Embedded cash conversion option
9,789
37,803
(30,118)
Net (loss) income included in other income, net
$ 769
$ 329
$ (620)
1 .
25 % notes embedded cash conversion option .
the embedded cash conversion option within the 1 .
25 % notes is required to be separated from the 1 .
25 % notes and accounted for separately as a derivative liability with changes in fair value recognized immediately in our consolidated statements of operations in other income -loss net until the cash conversion option settles or expires .
the initial fair value liability of the embedded cash conversion option was $ 82 .
8 million which simultaneously reduced the carrying value of the 1 .
25 % notes -effectively an original issuance discount .
the embedded cash conversion option is measured and reported at fair value on a recurring basis within level 3 of the fair value hierarchy .
for further discussion of the inputs used to determine the fair value of the embedded cash conversion option refer to note 1 “ basis of presentation and significant accounting policies .
” .
the following table shows the net impact of the changes in fair values of the 1 .
25 % call option and 1 .
25 % notes embedded cash conversion option in the consolidated statements of operations : .

Question: What was the initial fair value liability of the embedded cash conversion option?
Answer: $82.8 million
2019
2018
Cost:
Computers, peripheral and scientific equipment
$1,654,000
$1,350,000
Software
2,131,000
1,749,000
Leasehold improvements
310,000
294,000
Office furniture and equipment
424,000
391,000
4,519,000
3,784,000
Less: Accumulated depreciation and amortization
(2,634,000 )
(1,797,000 )
Property and equipment, net
$ 1,885,000
$1,987,000
note 5 — property and equipment net .
property and equipment net consists of the following as of december 31 2019 and 2018 : .
depreciation for the years ended december 31 2019 and december 31 2018 was $ 870000 and $ 704000 respectively .
cost basis of assets disposed for the years ended december 31 2019 and december 31 2018 was $ 31000 and $ 773000 respectively .
the disposals in 2018 were primarily a result of relocating our corporate offices and writing off the fully amortized leasehold improvements related to our former office .

Question: What was the cost of disposals in 2019?
Answer: $31,000
Number of Shares at Expected Attainment
Weighted Average Grant Date Fair Value
Nonvested at December 31, 2018
540,697
$19.83
Forfeited
-56,567
18.80
Change in expected attainment
185,339
20.09
Nonvested at December 31, 2019
669,469
$20.12
long-term incentive program performance share awards .
during the year ended december 31 2017 pursuant to the company ’ s 2016 incentive plan the company granted long-term incentive program performance share awards - “ ltip performance shares ” .
these ltip performance shares are earned if at all based upon the achievement over a specified period that must not be less than one year and is typically a three-year performance period of performance goals related to -i the compound annual growth over the performance period in the sales for the company as determined by the company and -ii the cumulative operating income or ebitda over the performance period as determined by the company .
up to 200 % of the ltip performance shares may be earned upon achievement of performance goals equal to or exceeding the maximum target levels for the performance goals over the performance period .
on a quarterly basis management .
a summary of the nonvested ltip performance shares is as follows : .
during the year ended december 31 2019 the company revised the expected attainment rates for outstanding ltip performance shares due to changes in forecasted sales and operating income resulting in additional stock-based compensation expense of approximately $ 3 .
7 million .

Question: What is the difference in Weighted Average Grant Date Fair Value between nonvested shares and forfeited shares in 2018?
Answer: 1.03
Number of Shares
Weighted-Average Grant-Date Fair Value
(per share)
Outstanding at April 1, 2018
243,354
$10.78
Granted
265,452
14.66
Vested
(197,917)
12.74
Forfeited
(73,743)
11.3
Outstanding at March 31, 2019
237,146
$13.46
restricted shares .
we granted shares to certain of our directors executives and key employees under the 2016 and 2011 plans the vesting of which is service-based .
the following table summarizes the activity during the twelve months ended march 31 2019 for restricted shares awarded under the 2016 and 2011 plans : .
the weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date .
during fiscal 2019 a total of 197917 shares net of 47146 shares withheld from the vested restricted shares to cover the employee ' s minimum applicable income taxes were issued from treasury .
the shares withheld were returned to treasury shares .

Question: What was the difference between the granted shares and outstanding shares as at April 1, 2018?
Answer: 22098
June 2016 Plan
Planned Costs
Actual costs incurred through December 31, 2019
Workforce reduction
$3,075
$3,340
Building and equipment relocation
9,025
10,534
Asset impairment charge
—
1,168
Other charges (1)
1,300
988
Restructuring charges
$13,400
$16,030
notes to consolidated financial statements -in thousands except for share and per share data .
note 8 — costs associated with exit and restructuring activities .
2016 plan .
in june 2016 we announced plans to restructure operations by phasing out production at our elkhart in facility and transitioning it into a research and development center supporting our global operations - " june 2016 plan " .
additional organizational changes were also implemented in various other locations .
in 2017 we revised this plan to include an additional $ 1100 in planned costs related to the relocation of our corporate headquarters in lisle il and our plant in bolingbrook il both of which have now been consolidated into a single facility .
restructuring charges under this plan which is substantially complete were $ 4284 $ 4559 and $ 4139 during the years ended december 31 2019 2018 and 2017 respectively .
the total restructuring liability related to the june 2016 plan was $ 233 and $ 668 at december 31 2019 and 2018 respectively .
any additional costs related to line movements equipment charges and other costs will be expensed as incurred .
the following table displays the restructuring charges associated with the june 2016 plan as well as a summary of the actual costs incurred through december 31 2019 : .
-1 other charges include the effects of currency translation travel legal and other charges .

Question: What were the actual restructuring costs?
Answer: 16,030
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966
contract assets and liabilities .
the following table provides information about receivables contract assets and contract liabilities from our revenue contracts with customers : .
contract assets include costs that are incremental to the acquisition of a contract .
incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained which primarily relate to sales commissions .
these costs are deferred and amortized over the expected customer life .
we determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract .
during the years ended december 31 2019 and 2018 the company recognized expense of $ 6 .
3 million and $ 2 .
9 million respectively related to deferred contract acquisition costs .
contract liabilities include deferred revenues related to advanced payments for services and nonrefundable upfront service activation and set-up fees which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right .
during the years ended december 31 2019 and 2018 the company deferred and recognized revenues of $ 397 .
5 million and $ 354 .
2 million respectively .
a receivable is recognized in the period the company provides goods or services when the company ’ s right to consideration is unconditional .
payment terms on invoiced amounts are generally 30 to 60 days .

Question: What was the percentage increase / (decrease) in the contract assets from 2018 to 2019?
Answer: 55.05
Years Ended December 31,
Years Ended December 31,
2018
2017
Expected life (years)
5.6
5.6
Risk-free interest rate
2.7%
1.9%
Expected volatility
26.4%
29.4%
Expected dividend yield
—
—
the fair value of options granted in the respective fiscal years are estimated on the date of grant using the black-scholes optionpricing model acceptable under asc 718 with the following weighted average assumptions : .
expected volatilities are based on the company ’ s historical common stock volatility derived from historical stock price data for periods commensurate with the options ’ expected life .
the expected life of options granted represents the period of time options are expected to be outstanding based primarily on historical employee option exercise behavior .
the risk-free interest rate is based on the implied yield currently available on u .
s .
treasury zero coupon bonds issued with a term equal to the expected life at the date of grant of the options .
the expected dividend yield is zero as the company has historically paid no dividends and does not anticipate dividends to be paid in the future .

Question: What was risk-free interest rate in 2017 as a percentage of risk-free interest rate in 2018?
Answer: 70.37
Fiscal year
Fiscal year
Fiscal year
% Change
(in millions of €)
2019
2018
Actual
Comp.
Europe, C. I. S., Africa, Middle East
44,360
42,782
4%
4%
therein: Germany
12,282
11,729
5%
4 %
Americas
23,796
22,115
8%
3%
therein: U. S.
17,993
16,012
12%
6%
Asia, Australia
18,693
18,147
3%
2%
therein: China
8,405
8,102
4%
3%
Siemens
86,849
83,044
5 %
3 %
therein: emerging markets1
27,607
28,272
(2) %
(2) %
1 as defined by the international monetary fund .
revenue related to external customers went up moderately yearover- year on growth in nearly all industrial businesses .
sgre and siemens healthineers posted the highest growth rates while revenue at gas and power declined moderately in a difficult market environment .
the revenue decline in emerging markets was due mainly to lower revenue in egypt where in fiscal 2018 gas and power recorded sharply higher revenue from large orders .
revenue in europe c .
i .
s .
africa middle east increased moderately on growth in a majority of industrial businesses driven by substantial growth at sgre .
gas and power posted a clear decline in a difficult market environment .
in germany revenue was up moderately with significant growth in mobility and gas and power partly offset by a decline in sgre .
in the americas revenue came in clearly higher year-over-year benefiting from positive currency translation effects .
siemens healthineers smart infrastructure and gas and power recorded the largest increases while sgre posted clearly lower revenue in the region .
in the u .
s .
all industrial businesses posted higher revenues year-over-year with sgre and smart infrastructure recording the strongest growth rates .
revenue in asia australia rose moderately year-over-year on growth in the majority of industrial businesses led by siemens healthineers and digital industries .
gas and power and sgre posted lower revenue year-over-year .
in china revenue was also up in the majority of industrial businesses led by siemens healthineers .
in contrast sgre posted substantially lower revenue year-over-year in that country .

Question: What caused the increase in revenue in Americas?
Answer: In the Americas, revenue came in clearly higher year-over-year, benefiting from positive currency translation effects