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

Question: How is Net Debt calculated?
Answer: excess of total financial liabilities, excluding trade payables and other current liabilities, over cash, cash equivalents and other current financial assets
Balance at Beginning of Period
Charged to Costs and Expenses
Write-offs
Balance at End of Period
Allowance for Doubtful Accounts:
Fiscal Year 2019
$—
$—
$5
$—
Fiscal Year 2018
$—
$—
$—
$—
Fiscal Year 2017
$—
$—
$—
$—
Allowance for Deferred Tax Assets:
Fiscal Year 2019
$54,913
$3,227
$—
$58,140
Fiscal Year 2018
$55,931
$—
$(1,018)
$54,913
Fiscal Year 2017
$79,150
$—
$(23,219)
$55,931
item 15 .
exhibits and financial statement schedules .
-a 1 .
financial statements .
reference is made to item 8 for a list of all financial statements and schedules filed as a part of this report .
2 .
financial statement schedules .
quicklogic corporation .
valuation and qualifying accounts .
-in thousands .
all other schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes hereto .

Question: What is the amount charged to costs and expenses in fiscal year 2019?
Answer: $3,227
Executive Officer
Ownership Requirement (1) (# of shares)
Holdings as of October 25, 2019(# of shares)
Samir Kapuria
39,665
186,735
Vincent Pilette
85,941
785,906
Scott C. Taylor
52,887
408,724
stock ownership requirements .
we believe that in order to align the interests of our executive officers with those of our stockholders our executive officers should have a financial stake in our company .
we have maintained stock ownership requirements for our executive officers since october 2005 .
for fy19 our executive officers were required to hold the following minimum number of shares : .
• ceo : 6x base salary ; • cfo coo and president : 3x base salary ; and • executive vice presidents : 2x base salary .
stock options and unvested rsus and prus do not count toward stock ownership requirements .
the executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of nortonlifelock -or four years following the adoption date of these revised guidelines .
during the four-year transitional period each executive officer must retain at least 50 % of all net -after-tax equity grants until the required stock ownership level has been met .
as of october 25 2019 messrs .
kapuria pilette and taylor reached the stated ownership requirements for fy19 .
transitioning or former executive officers and non-executive officers are not included in the table below .
see the table below for individual ownership levels relative to the executive ’ s ownership requirement .
-1 based on the closing price for a share of our common stock of $ 22 .
69 on october 25 2019 .

Question: What is the minimum number of shares needed by a Executive Vice President?
Answer: 2x base salary
Most recent three-year average seasonality
First quarter
Second quarter
Third quarter
Fourth quarter
Sequential change, sales
-25%
11%
4%
17%
Share of annual sales
22%
24%
25%
29%
seasonality .
the company ’ s sales income and cash flow from operations vary between quarters and are generally lowest in the first quarter of the from operations vary between quarters and are generally lowest in the first quarter of the year and highest in the fourth quarter .
this is mainly a result of the seasonal purchase patterns of network operators .

Question: What is the change in sequential change of sales between second and third quarter?
Answer: 7
(In thousands)
2019
2018
Change in projected benefit obligation:
Projected benefit obligation at beginning of period
$37,245
$34,893
Service cost
1,471
1,193
Interest cost
634
727
Actuarial loss - experience
453
38
Actuarial loss - assumptions
5,091
2,139
Benefit payments
(166)
(138)
Effects of foreign currency exchange rate changes
(826)
(1,607)
Projected benefit obligation at end of period
43,902
37,245
Change in plan assets:
Fair value of plan assets at beginning of period
24,159
26,624
Actual gain (loss) on plan assets
4,392
(2,024)
Contributions
—
688
Effects of foreign currency exchange rate changes
(535)
(1,129)
Fair value of plan assets at end of period
28,016
24,159
Unfunded status at end of period
$(15,886)
$(13,086)
note 14 – employee benefit plans .
pension benefit plan .
we maintain a defined benefit pension plan covering employees in certain foreign countries .
the pension benefit plan obligations and funded status as of december 31 2019 and 2018 were as follows : .
the accumulated benefit obligation was $ 43 .
9 million and $ 37 .
2 million as of december 31 2019 and 2018 respectively .
the increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019 .

Question: What was the accumulated benefit obligation in 2019?
Answer: $43.9 million
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662
warranty obligations .
we offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized .
the warranty liability is based upon historical experience and our estimate of the level of future costs .
while we engage in product quality programs and processes our warranty obligation is affected by product failure rates material usage and service delivery costs incurred in correcting a product failure .
we continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures .
as we sell new products to our customers we must exercise considerable judgment in estimating the expected failure rates .
this estimating process is based on historical experience of similar products as well as various other assumptions that we believe to be reasonable under the circumstances .
we provide for the estimated cost of product warranties at the time revenue is recognized .
warranty costs are reflected in the consolidated statement of income as a cost of revenues .
a reconciliation of the changes in our warranty liability is as follows -in thousands : .

Question: What is the basis of warranty liability?
Answer: based upon historical experience and our estimate of the level of future costs.
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
% Change vs.Prior Year
2019
2019
2018
2017
2019
2018
Hardware Revenue (Pre ASC 606 Adoption)
$44,972
$49,914
$43,190
-10%
16%
Cost of hardware
-32,455
-35,947
- 32,205
-10%
12%
Hardware Revenue, net (Post ASC 606 Adoption)
$12,517
$13,967
$ 10,985
-10%
27%
hardware .
hardware sales net decreased $ 1 .
5 million or -10 % in 2019 compared to 2018 .
we adopted the new asc 606 standard as of january 1 2018 and elected to use the modified retrospective method .
historical hardware sales prior to the adoption of asc 606 were recorded on a gross basis as we were the principal in the transaction in accordance with the previous standard asc 605-45 .
under the new standard we are an agent in the transaction as we do not physically control the hardware which we sell .
accordingly starting january 1 2018 we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018 .
for comparison purposes only had we implemented asc 606 using the full retrospective method we would have also presented hardware revenue net of cost for prior periods as shown below .
the majority of hardware sales are derived from our americas segment .
sales of hardware are largely dependent upon customer- specific desires which fluctuate .

Question: What is the change in hardware revenue, net (Post ASC 606 Adoption) between 2019 and 2017?
Answer: 1532
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 amount of Work-in-process in 2018?
Answer: 102,337
2019
2018
$ million
$ million
Networks & Security
73.4
72.0
Lifecycle Service Assurance
37.6
37.6
Connected Devices
46.1
46.1
157.1
155.7
13 .
intangible assets continued .
goodwill has been allocated to three cgus which align with the reportable operating segments as follows : .

Question: What has Goodwill been allocated to?
Answer: three CGUs, which align with the reportable operating segments
September 30,   
September 30,    
2019
2018
(in millions)   
(in millions)   
Total backlog    
Cubic Transportation Systems
$  2,953.3
$  3,544.9
Cubic Mission Solutions
103.7
77.0
Cubic Global Defense
344.0
442.6
Total  
$  3,401.0
$  4,064.5
backlog .
as reflected in the table above total backlog decreased $ 663 .
5 million from september 30 2018 to september 30 2019 .
the decrease in backlog is primarily due to progression of work in 2019 on four large contracts awarded to cts in fiscal 2018 .
in addition we recorded a net decrease to backlog of $ 104 .
5 million on october 1 2018 for the impact of the adoption of asc 606 .
changes in exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar as of september 30 2019 decreased backlog by $ 79 .
7 million compared to september 30 2018 .

Question: How many segments are there under Total Backlog?
Answer: 3
Dry bulk vessels
Logistics business
2020
22,266
129,437
2021
4,607
97,544
2022
3,445
75,425
2023
—
69,250
2024
—
60,200
2025 and thereafter
—
642,479
Total minimum revenue, net of commissions
$30,318
$1,074,335
navios maritime holdings inc .
notes to the consolidated financial statements -expressed in thousands of u .
s .
dollars — except share data .
chartered-out vessels barges and pushboats : .
the future minimum revenue net of commissions -i for dry bulk vessels expected to be earned on non-cancelable time charters ; and -ii for the company ’ s logistics business expected to be earned on non-cancelable time charters coa ’ s with minimum guaranteed volumes and contracts with minimum guaranteed throughput in navios logistics ’ ports expected to be earned on non-cancelable time charters are as follows : .
revenues from time charters are not generally received when a vessel is off-hire which includes time required for scheduled maintenance of the vessel .

Question: What was the difference in the minimum revenue from dry bulk vessels between 2020 and 2021?
Answer: 17659
2019
2018
2018-2019 Change
(in millions)
(in millions)
(in millions)
Interest income
$(24.8)
$(26.7)
$1.9
Interest expense
23.1
31.3
(8.2)
Other (income) expense, net
29.5
1.4
28.1
interest and other .
interest income decreased by $ 1 .
9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019 .
interest expense decreased by $ 8 .
2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018 .
other -income expense net increased by $ 28 .
1 million from 2018 to 2019 due primarily to a $ 15 .
0 million charge for the impairment of the investment in realwear and an $ 11 .
5 million change in pension actuarial -gains losses from a $ 3 .
3 million gain in 2018 to an $ 8 .
2 million loss in 2019 .

Question: In which year was interest expense larger?
Answer: 2018
(In millions)
2019
2018
2017
2019 Three-year PSU Awards
$ 4.3
$ —
$ —
2018 Three-year PSU Awards
0.2
2.7
—
2017 Three-year PSU Awards(1)
—
3.7
9.8
2017 COO and Chief Executive Officer-Designate 2017 New Hire Equity Awards
0.2
0.2
0.1
2016 Three-year PSU Awards(1)
—
(3.0 )
2.0
2016 President & CEO Inducement Award
—
—
0.5
2015 Three-year PSU Awards
—
—
(0.8)
2014 Special PSU Awards(2)
—
—
3.2
SLO Awards
3.2
1.6
1.1
Other long-term share-based incentive compensation programs(3)(4)
26.5
24.7
32.6
Total share-based incentive compensation expense(5)
$ 34.4
$ 29.9
$ 48.5
Associated tax benefits recognized
$ 5.8
$ 4.9
$ 11.8
the following table years ended december 31 2019 2018 and 2017 related to the company ’ s psu awards slo awards and restricted stock awards .
-1 on may 18 2017 the organization and compensation committee of our board of directors - “ o & c committee ” approved a change in the vesting policy regarding the existing 2017 three-year psu awards and 2016 three-year psu awards for ilham kadri .
the approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of diversey .
dr .
kadri ’ s awards were still subject to the performance metrics stipulated in the plan documents and will be paid out in accordance with the original planned timing .
-2 the amount does not include expense related to the 2014 special psu awards that were settled in cash of $ 1 .
0 million in the year ended december 31 2017 .
-3 the amount includes the expenses associated with the restricted stock awards consisting of restricted stock shares restricted stock units and cash-settled restricted stock unit awards .
-4 on august 4 2017 the equity award committee approved a change in the vesting condition regarding the existing long-term share-based compensation programs transferring to diversey as part of the sale of diversey .
the approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of diversey .
in december 2018 the equity award committee approved a change in the vesting condition for certain individuals who would be leaving the company under a phase of our reinvent see restructuring program .
for both modifications we recorded the cumulative expense of the higher fair value of the impacted awards at modification approval .
-5 the amounts do not include the expense related to our u .
s .
profit sharing contributions made in the form of our common stock as these contributions are not considered share-based incentive compensation .

Question: What was approved on May 18, 2017 by The Organization and Compensation Committee of our Board of Directors (“O&C Committee”)?
Answer: Change in the vesting policy regarding the existing 2017 Three-year PSU Awards and 2016 Three-year PSU Awards for Ilham Kadri. The approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of Diversey.
2019
2018
(in thousands)
(in thousands)
Land
$16,561
$16,561
Buildings
107,282
105,935
Machinery, equipment and software
834,970
752,722
Furniture and fixtures
29,157
27,432
Leasehold improvements
59,378
52,536
Construction in progress
2,537
6,276
1,049,885
961,462
Less: accumulated depreciation
729,669
681,641
$320,216
$279,821
g .
property plant and equipment .
property plant and equipment net consisted of the following at december 31 2019 and 2018 : .
depreciation of property plant and equipment for the years ended december 31 2019 2018 and 2017 was $ 70 .
8 million $ 67 .
4 million and $ 66 .
1 million respectively .
as of december 31 2019 and 2018 the gross book value included in machinery and equipment for internally manufactured test systems being leased by customers was $ 5 .
4 million and $ 5 .
5 million respectively .
as of december 31 2019 and 2018 the accumulated depreciation on these test systems was $ 5 .
1 million and $ 5 .
2 million respectively .

Question: What was the percentage change in the amount of Land from 2018 to 2019?
Answer: 0
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
(in millions)
(in millions)
Acquisition costs
$—
$—
$25
Integration costs
3
29
77
Total acquisition and integration costs
$3
$29
$102
lockheed martin transaction .
on august 16 2016 a wholly-owned subsidiary of leidos holdings inc .
merged with the is & gs business in a reverse morris trust transaction -the " is & gs transactions " .
during fiscal 2017 the company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $ 337 million increase in goodwill .
significant changes included intangible assets property plant and equipment deferred tax assets other assets accounts payable and accrued liabilities and deferred tax liabilities .
on january 10 2018 the final amount of the net working capital of the is & gs business was determined through a binding arbitration proceeding in accordance with the separation agreement with lockheed martin .
as a result $ 24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017 .
on january 18 2018 the final working capital amount of $ 105 million was paid to lockheed martin of which $ 24 million and $ 81 million was presented as cash flows from operating and investing activities respectively on the consolidated statements of cash flows .
during fiscal 2018 a tax indemnification liability of $ 23 million was paid to lockheed martin in accordance with the tax matters agreement which was presented as cash flows from financing activities on the consolidated statements of cash flows .
the company incurred the following expenses related to the acquisition and integration of the is & gs business : .
these acquisition and integration costs have been recorded within corporate and presented in " acquisition integration and restructuring costs " on the consolidated statements of income .

Question: What was the acquisition costs in the consolidated statements of income for fiscal 2017?
Answer: $24 million
2019
2018
%
%
Equity instruments
53.9
58.5
Debt instruments
18.6
22.5
Real estate
10.8
3.5
Cash and cash equivalents
3.7
3.0
Other
13.0
12.5
Total
100.0
100.0
the average duration of the defined benefit obligation at the end of the reporting period is 6 .
8 years -2018 : 6 .
3 years which relates wholly to active participants .
the plan invests entirely in pooled superannuation trust products where prices are quoted daily .
the asset allocation of the plan has been set taking into account the membership profile the liquidity requirements of the plan and risk appetite of the group .
the percentage invested in each asset class is as follows : .

Question: What is the difference in equity instruments between 2018 and 2019?
Answer: 4.6
2019
2018
2017
€m
€m
€m
Net foreign exchange losses/(gains)1
1
(65)
133
Depreciation of property, plant and equipment (note 11):
Owned assets
5,795
5,963
6,253
Leased assets
59
47
12
Amortisation of intangible assets (note 10)
3,941
4,399
4,821
Impairment of goodwill in subsidiaries, associates and joint arrangements (note 4)
3,525
–
–
Staff costs (note 23)
5,267
5,295
5,519
Amounts related to inventory included in cost of sales
5,886
6,045
6,464
Operating lease rentals payable
3,826
3,788
3,976
Loss on disposal of property, plant and equipment and intangible assets
33
36
22
Own costs capitalised attributable to the construction or acquisition of property, plant and equipment
(844)
(829)
(800)
Net gain on formation of VodafoneZiggo (note 26)2
–
–
(1,275)
3 .
operating -loss / profit .
detailed below are the key amounts recognised in arriving at our operating -loss / profit .
notes : 1 the year ended 31 march 2019 included € nil -2018 : € 80 million credit 2017 : € 127 million charge reported in other income and expense in the consolidated income statement .
2 reported in other income and expense in the consolidated income statement .

Question: How much is the 2019 net foreign exchange losses?
Answer: 1