FangyuLei/tatqa huggingface dataset:
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Non-U.S. DB plans
$  243
$  325
Non pension postretirement benefit plans
304
335
Multi-employer plans
32
38
DC plans
1,040
1,024
Direct benefit payments
559
567
Total
$2,177
$2,288
contributions and direct benefit payments .
it is the company ’ s general practice to fund amounts for pensions sufficient to meet the minimum requirements set forth in applicable employee benefits laws and local tax laws .
from time to time the company contributes additional amounts as it deems appropriate .
the following table presents the contributions made to the non-u .
s .
db plans non pension postretirement benefit plans multi-employer plans dc plans and direct payments for 2019 and 2018 .
the cash contributions to the multi-employer plans represent the annual cost included in the net periodic -income / cost recognized in the consolidated income statement .
the company ’ s participation in multi-employer plans has no material impact on the company ’ s financial statements .
in 2019 and 2018 $ 635 million and $ 598 million respectively was contributed in u .
s .
treasury securities which is considered a non-cash transaction -includes the active medical trust .

Question: What was the Non pension post retirement benefit plan in 2019?
Answer: 304
Fiscal 2019
Fiscal 2018
% Change
(in millions)
(in millions)
(in millions)
Sales
$  317.9
$  325.2
(2)%
Operating income
23.0
16.6
39
Adjusted EBITDA
32.8
26.3
25
cubic global defense .
sales : cgd sales decreased 2 % to $ 317 .
9 million in 2019 compared to $ 325 .
2 million in 2018 .
the timing of sales recognition was impacted by the adoption of asc 606 .
under asc 606 a number of our cgd contracts most significantly in air combat training and ground live training for which revenue was historically recorded upon delivery of products to the customer are now accounted for on the percentage-of-completion cost-to-cost method of revenue recognition .
for fiscal 2019 sales were lower from air combat training systems simulation product development contracts and international services contracts partially offset by higher sales from ground combat training systems .
the average exchange rates between the prevailing currencies in our foreign operations and the u .
s .
dollar resulted in a decrease in cgd sales of $ 3 .
2 million for 2019 compared to 2018 .
amortization of purchased intangibles : amortization of purchased intangibles included in the cgd results amounted to $ 0 .
6 million in 2019 and $ 1 .
1 million in 2018 .
operating income : cgd operating income increased by 39 % to $ 23 .
0 million in 2019 compared to $ 16 .
6 million in 2018 .
for fiscal 2019 operating profits improved primarily due to the results of cost reduction efforts including headcount reductions designed to optimize our cost position and reduced r & d expenditures .
operating profits were higher from increased sales of ground combat training system sales but were lower on decreased sales from air combat training systems simulation product development contracts and international services contracts .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar had no significant impact on cgd operating income between 2018 and 2019 .
adjusted ebitda : cgd adjusted ebitda was $ 32 .
8 million in 2019 compared to $ 26 .
3 million in 2018 .
the increase in adjusted ebitda was primarily driven by the same factors that drove the increase in operating income described above .
adjusted ebitda for cgd increased by $ 3 .
1 million in 2019 as a result of the adoption of the new revenue recognition standard .

Question: What is the percentage increase in CGD operating income in 2019?
Answer: 39%
2019 €m
2018 €m
2017 €m
Current service cost
31
34
43
Past service costs1
16
2
(27)
Net interest charge
10
8
4
Total included within staff costs
57
44
20
Actuarial losses recognised in the SOCI
33
94
274
charges made to the consolidated income statement and consolidated statement of comprehensive income - ‘ soci ’ on the basis of the assumptions stated above are : .
note : 1 following a high court judgement on 21 october 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension - ‘ gmp ’ benefits the group has recorded a pre-tax past service cost of € 16 million - £ 14 million in the year ended 31 march 2019 .

Question: Which financial years' information is shown in the table?
Answer: 2017 2018 2019
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Service cost
$9.4
$9.6
$10.0
Interest cost
5.0
4.7
4.3
Expected return on plan assets
(6.0)
(6.1)
(5.5)
Curtailment gain
—
(0.3)
—
Actuarial and other loss
15.6
6.1
1.9
Total net periodic pension cost
$24.0
$14.0
$10.7
Weighted average assumptions
Discount rate used for net periodic pension costs
1.74 %
1.66 %
1.60 %
Discount rate used for pension benefit obligations
1.43 %
1.74 %
1.66 %
Expected return on plan assets
3.23 %
3.18 %
3.22 %
Rate of compensation increase
3.07 %
3.22 %
3.22 %
defined benefit pension plans .
the company maintains defined benefit pension plans for employees of certain of its foreign subsidiaries .
such plans conform to local practice in terms of providing minimum benefits mandated by law collective agreements or customary practice .
the company recognizes the aggregate amount of all overfunded plans as assets and the aggregate amount of all underfunded plans as liabilities in its financial statements .
the company ' s expected long-term rate of return on plan assets is updated at least annually taking into consideration its asset allocation historical returns on similar types of assets and the current economic environment .
for estimation purposes the company assumes its long-term asset mix will generally be consistent with the current mix .
the company determines its discount rates using highly rated corporate bond yields and government bond yields .
benefits under all of the company ' s plans are valued utilizing the projected unit credit cost method .
the company ' s policy is to fund its defined benefit plans in accordance with local requirements and regulations .
the funding is primarily driven by the company ' s current assessment of the economic environment and projected benefit payments of its foreign subsidiaries .
the company ' s measurement date for determining its defined benefit obligations for all plans is december 31 of each year .
the company recognizes actuarial gains and losses in the period the company ' s annual pension plan actuarial valuations are prepared which generally occurs during the fourth quarter of each year or during any interim period where a revaluation is deemed necessary .
the following is a summary of the status of the company ' s foreign defined benefit pension plans and the net periodic pension cost -dollars in millions : .
the long term rate of return on plan assets was determined using the weighted-average method which incorporates factors that include the historical inflation rates interest rate yield curve and current market conditions .

Question: What is the service cost in 2019?
Answer: $9.4
(In millions, except percentages and per share amounts)
2019
2018
2017
Percentage Change 2019 Versus 2018
Percentage Change 2018 Versus 2017
Operating income
$42,959
$35,058
$  29,025
23%
21%
Net tax impact of transfer of intangible properties
0
0
0
*
*
Net impact of the TCJA
0
0
0
*
*
Restructuring expenses
0
0
306
*
*
Non-GAAP operating income
$42,959
$35,058
$ 29,331
23%
20%
Net income
$39,240
$16,571
$ 25,489
137%
(35)%
Net tax impact of transfer of intangible properties
(2,567)
0
0
*
*
Net tax impact of the TCJA
157
13,696
0
Restructuring expenses
0
0
243
*
*
Non-GAAP net income
$36,830
$30,267
$ 25,732
22%
18%
Diluted earnings per share
$5.06
$2.13
$ 3.25
138%
(34)%
Net tax impact of transfer of intangible properties
(0.33)
0
0
*
*
Net tax impact of the TCJA
0.02
1.75
0
*
*
Restructuring expenses
0
0
0.04
*
*
Non-GAAP diluted earnings per share
$4.75
$3.88
$ 3.29
22%
18%
* not meaningful
non-gaap financial measures .
non-gaap operating income net income and diluted eps are non-gaap financial measures which exclude the net tax impact of transfer of intangible properties the net tax impact of the tcja and restructuring expenses .
we believe these non-gaap measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business .
for comparability of reporting management considers non-gaap measures in conjunction with gaap financial results in evaluating business performance .
these non-gaap financial measures presented should not be considered a substitute for or superior to the measures of financial performance prepared in accordance with gaap .
the following table reconciles our financial results reported in accordance with gaap to non-gaap financial results : .
* not meaningful .

Question: What is the percentage change in operating income from 2017 to 2019?
Answer: 48.01
2018
2019
(Expressed in millions of U.S. Dollars)
(Expressed in millions of U.S. Dollars)
Audit fees
$1.8
$1.7
Total fees
$1.8
$1.7
item 16 .
c .
principal accountant fees and services .
deloitte llp an independent registered public accounting firm has audited our annual financial statements acting as our independent auditor for the fiscal years ended december 31 2018 and december 31 2019 .
the chart below sets forth the total amount billed and accrued for deloitte llp for services performed in 2018 and 2019 respectively and breaks down these amounts by the category of service .
the fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below .
audit fees .
audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the company and the audit of the financial statements for its individual subsidiary companies fees for the review of the quarterly financial information as well as in connection with the review of registration statements and related consents and comfort letters and any other services required for sec or other regulatory filings .
included in the audit fees for 2018 are fees of $ 0 .
2 million related to the partnership ’ s public offerings completed in 2018 .
included in the audit fees for 2019 are fees of $ 0 .
2 million related to equity and bond related transactions .
tax fees .
no tax fees were billed by our principal accountant in 2018 and 2019 .
audit-related fees .
no audit-related fees were billed by our principal accountant in 2018 and 2019 .
all other fees .
no other fees were billed by our principal accountant in 2018 and 2019 .

Question: What was the percentage change in total fees from 2018 to 2019?
Answer: -5.56
Warrants
Number
Weighted Average Exercise Price
Weighted Average Remaining Life
Outstanding December 31, 2017
3,826,658
$1.05
4.69
Granted
-
-
-
Outstanding December 31, 2018
3,826,658
$1.05
3.69
Granted
-
-
-
Outstanding December 31, 2019
3,826,658
$1.05
2.69
simultaneous with the merger and the private offering new warrants to purchase 3403367 shares of series b preferred stock at an average exercise price of approximately $ 1 .
05 per share were issued to holders of prior protagenic warrants ; additionally the holder of $ 665000 of our debt and $ 35000 of accrued interest exchanged such debt for five-year warrants to purchase 295945 shares of series b preferred stock at $ 1 .
25 per share .
placement agent warrants to purchase 127346 shares of series b preferred stock at an exercise price of $ 1 .
25 per share were issued in connection with the private offering .
these warrants to purchase 423291 shares of series b preferred stock have been recorded as derivative liabilities .
all of these warrants automatically converted into warrants to purchase our common stock upon the effectiveness of our reverse stock split in july 2016 .
see note 5 .
a summary of warrant issuances are as follows : .
as of december 31 2019 the company had 3826658 shares issuable under warrants outstanding at a weighted average exercise price of $ 1 .
05 and an intrinsic value of $ 1375990 .
as of december 31 2018 the company had 3826658 shares issuable under warrants outstanding at a weighted average exercise price of $ 1 .
05 and an intrinsic value of $ 3633335 .

Question: What is the difference in the number of outstanding shares as at December 31, 2017 and 2018?
Answer: 0
(in thousands of $)
2019
2018
Statement of income
Liquefaction services revenue
218,096
127,625
Realized and unrealized (losses)/gains on the oil derivative instrument
(26,001)
16,767
Statement of cash flows
Net debt repayments
(243,513)
(30,300)
Net debt receipts
129,454
—
summarized financial information of hilli llc .
the most significant impacts of hilli llc vie ' s operations on our consolidated statements of income and consolidated statements of cash flows as of december 31 2019 and 2018 are as follows : .

Question: What was the net debt repayments in 2018?
Answer: (30,300)
31 March 2019
31 March 2018
$M
$M
Cash at bank and in hand
134.3
67.2
Short-term deposits
37.8
52.8
Total cash and cash equivalent
172.1
120.0
21 cash and cash equivalents .
cash at bank earns interest at floating rates based on daily bank deposit rates .
short-term deposits are made for varying periods of between one day and three months depending on the immediate cash requirements of the group and earn interest at the respective short-term deposit rates .

Question: What was the change in the Total cash and cash equivalent in 2019 from 2018?
Answer: 52.1
Year Ended December 31, 2019 Revenues
On-net
Off-net
Non-core
Total
North America
$319,330
$131,815
$422
$451,567
Europe
72,320
16,323
53
88,696
Asia Pacific
4,615
778
—
5,393
Latin America
488
15
—
503
Total
$396,753
$148,931
$475
$546,159
Year Ended December 31, 2018 Revenues
On-net
Off-net
Non-core
Total
North America
$299,021
$128,510
$572
$428,103
Europe
72,958
15,918
62
88,938
Asia Pacific
2,562
576
—
3,138
Latin America
14
—
—
14
Total
$374,555
$145,004
$634
$520,193
Year Ended December 31, 2017 Revenues
On-net
Off-net
Non-core
Total
North America
$278,714
$122,683
$797
$402,194
Europe
66,588
14,867
41
81,496
Asia Pacific
1,143
342
—
1,485
Total
$346,445
$137,892
$838
$485,175
10 .
geographic information : .
operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing the company ’ s performance .
the company has one operating segment .
revenues are attributed to regions based on where the services are provided .
below are the company ’ s service revenues and long lived assets by geographic region -in thousands : .

Question: What is the value revenue from the on-net segment from North America in 2019?
Answer: $319,330
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Commercial paper
$  304
$ 2,995
Short-term loans
971
161
Long-term debt—current maturities
7,522
7,051
Total
$8,797
$10,207
short-term debt .
the weighted-average interest rate for commercial paper at december 31 2019 and 2018 was 1 .
6 percent and 2 .
5 percent respectively .
the weighted-average interest rates for short-term loans were 6 .
1 percent and 4 .
3 percent at december 31 2019 and 2018 respectively .

Question: What was the weighted average interest rate for short-term loans at December 31, 2019?
Answer: 6.1 percent
2019
2018
Developed technologies, at cost
$670.2
$578.5
Customer relationships, trade names, patents, and user lists, at cost (1)
533.1
372.5
Other intangible assets, at cost (2)
1,203.3
951.0
Less: accumulated amortization
(922.5)
(895.8)
Other intangible assets, net
$280.8
$55.2
other intangible assets net .
other intangible assets include developed technologies customer relationships trade names patents user lists and the related accumulated amortization .
these assets are shown as “ developed technologies net ” and as part of “ other assets ” in the consolidated balance sheet .
the majority of autodesk ’ s other intangible assets are amortized to expense over the estimated economic life of the product which ranges from two to ten years .
amortization expense for developed technologies customer relationships trade names patents and user lists was $ 33 .
5 million in fiscal 2019 $ 36 .
6 million in fiscal 2018 and $ 72 .
2 million in fiscal 2017 .
other intangible assets and related accumulated amortization at january 31 were as follows : .
-1 included in “ other assets ” in the accompanying consolidated balance sheets .
-2 includes the effects of foreign currency translation .

Question: What was the 2017 expense for developed technologies, customer relationships, trade names, patents, and user lists?
Answer: $72.2 million
($ in millions except per share amounts)
($ in millions except per share amounts)
($ in millions except per share amounts)
For the year ended December 31:
2019
2018
Revenue
$ 77,147
$ 79,591
Net Income
9,431
8,728
Income from continuing operations
9,435
8,723
Operating (non-GAAP) earnings**
$ 11,436
$ 12,657
Earnings per share of common stock—continuing operations
Assuming dilution
10.57
9.51
Basic
10.63
9.56
Diluted operating (non-GAAP)**
$  12.81
$  13.81
Net cash provided by operating activities
$ 14,770
$ 15,247
Capital expenditures, net
$  2,370
$  3,716
Share repurchases
$  1,361
$  4,443
Cash dividends paid on common stock
$  5,707
$  5,666
Per share of common stock
$   6.43
$   6.21
At December 31:
2019
2018
Cash, cash equivalents, restricted cash and marketable securities
$  9,009
$ 12,222
Total assets
$152,186
$123,382
Working capital
$    718
$ 10,918
Total debt
$ 62,899
$ 45,812
Total equity
$ 20,985
$ 16,929
Common shares outstanding (in millions)
887
892
Stock price per common share
$ 134.04
$ 113.67
financial highlights international business machines corporation and subsidiary companies .
* includes charges of $ 0 .
1 billion in 2019 and $ 2 .
0 billion in 2018 associated with u .
s .
tax reform .
* * see page 46 for a reconciliation of net income to operating earnings .

Question: What is the Basic earnings per share in 2019?
Answer: 10.63
October 31,
October 31,
October 31,
2019
2019
2018
(In thousands)
Workers’ compensation claims
$9,687
$9,020
Accrued wages
19,525
14,142
Accrued rebates
13,529
7,828
Accrued vacation 
10,592
8,554
Accrued property taxes 
11,331
9,453
Accrued payroll taxes
8,290
9,034
Other accrued expenses 
9,986
11,922
Total accrued expenses
$82,940
$69,953
5 .
accrued expenses .
accrued expenses consisted of the following : .

Question: What is the average Workers’ compensation claims for fiscal years 2019 and 2018?
Answer: 9353.5
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Primary geographical markets
North America
93%
95%
96%
Others
7%
5%
4%
Total revenues
100%
100%
100%
disaggregation of revenue .
the following table provides information about disaggregated revenue by primary geographical markets : .
the company derived over 90 % and approximately 88 % and 84 % of subscription revenues from ringcentral office product for the years ended december 31 2019 2018 and 2017 respectively .

Question: What is the change in percentage of total revenue earned in North America between 2017 and 2018?
Answer: -1
2019
2018
2017
Notes
$ million
$ million
$ million
Trade receivables
20
128.7
123.4
113.8
Contract liabilities
Payments received on account
23
2.3
1.0
3.8
Deferred income
25
66.8
69.6
72.7
69.1
70.6
76.5
Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period
56.2
65.5
62.1
29 .
contract balances .
the following table provides information about receivables and contract liabilities from contracts with customers .
the group does not have any contract assets .
there was no revenue recognised in 2019 2018 or 2017 from performance obligations satisfied in previous periods .
the timing of revenue recognition invoicing and cash collections results in trade receivables deferred income and advance customer payments received on account on the balance sheet .
the group receives payments from customers based on a billing schedule as established in the contract .
trade receivables are recognised when the right to consideration becomes unconditional .
contract liabilities are recognised as revenue as -or when the group performs under the contract .
the group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs .
such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21 .

Question: When are trade receivables recognised?
Answer: when the right to consideration becomes unconditional
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346
2 .
inventories .
inventories as of september 28 2019 and september 29 2018 consisted of the following -in thousands : .
in certain circumstances per contractual terms customer deposits are received by the company to offset obsolete and excess inventory risks .
the total amount of customer deposits related to inventory and included within current liabilities on the accompanying consolidated balance sheets as of september 28 2019 and september 29 2018 was $ 136 .
5 million and $ 87 .
7 million respectively .
in fiscal 2019 the company adopted and applied topic 606 to all contracts using the modified retrospective method of adoption .
the prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018 .
refer to note 15 " revenue from contracts with customers " for further information .

Question: What was the change in the amount of Finished goods between 2018 and 2019?
Answer: -38554
Year-ended 31 March 2019
Year-ended 31 March 2018
Number
WASP
Number
WASP
Performance share units
000’s
£ pence
000’s
£ pence
Outstanding at the start of the year
7,546
269.65
6,024
219.41
Awarded
1,721
506.74
1,719
440.50
Forfeited
(2,234)
414.51
(197)
223.96
Released
(2,949)
262.64
–
–
Outstanding at the end of the year
4,084
295.41
7,546
269.65
performance share units .
the following table illustrates the number and wasp on date of award and movements in performance share units - “ psus ” granted under the 2015 ltip : .
psus vest on one vesting date following a three year vesting period which will comprise three financial years .
the awards are divided into three equal parts which will each be subject to a separate annual performance condition linked to the financial performance of the group .

Question: In which year was the number of PSUs awarded larger?
Answer: 2019
As of December 31,
As of December 31,
2019
2018
Post-retirement benefits
$1,100
$1,061
Inventory reserves
708
1,236
Loss carry-forwards
4,724
4,647
Credit carry-forwards
15,964
16,909
Accrued expenses
4,932
5,685
Research expenditures
17,953
16,847
Operating lease liabilities
6,211
—
Stock compensation
2,232
2,142
Foreign exchange loss
1,986
2,245
Other
230
207
Gross deferred tax assets
56,040
50,979
Depreciation and amortization
12,453
11,500
Pensions
13,552
11,736
Operating lease assets
5,963
—
Subsidiaries' unremitted earnings
1,903
1,258
Gross deferred tax liabilities
33,871
24,494
Net deferred tax assets
22,169
26,485
Deferred tax asset valuation allowance
(8,011)
(8,274)
Total net deferred tax assets
$14,158
$18,211
notes to consolidated financial statements -in thousands except for share and per share data .
note 18 — income taxes .
significant components of our deferred tax assets and liabilities are as follows : .

Question: Which years does the table provide information for significant components of the company's deferred tax assets and liabilities?
Answer: 2019 2018