FangyuLei/tatqa huggingface dataset:
2019
2018
2017
Qualified Plan:
Interest cost
$19,825
$19,463
$19,889
Expected return on plan assets
(26,334)
(26,467)
(26,811)
Actuarial loss
2,754
3,331
4,455
Net periodic benefit credit
$(3,755)
$(3,673)
$(2,467)
SERP:
Service cost
$—
$490
$855
Interest cost
3,080
2,894
2,850
Actuarial loss
1,207
1,538
1,659
Amortization of unrecognized prior service cost
115
146
153
Net periodic benefit cost
$4,402
$5,068
$5,517
Postretirement health plans:
Interest cost
$997
$955
$1,003
Actuarial (gain) loss
(159)
(27)
162
Net periodic benefit cost
$838
$928
$1,165
net periodic benefit cost — the components of the fiscal year net periodic benefit cost were as follows -in thousands : .
changes in presentation — as discussed in note 1 nature of operations and summary of significant accounting policies we adopted asu 2017-07 during the first quarter of 2019 using the retrospective method which changed the financial statement presentation of service costs and the other components of net periodic benefit cost .
the service cost component continues to be included in operating income ; however the other components are now presented in a separate line below earnings from operations captioned “ other pension and post-retirement expenses net ” in our consolidated statements of earnings .
further in connection with the adoption plan administrative expenses historically presented as a component of service cost are now presented as a component of expected return on plan assets .
the prior year components of net periodic benefit costs and assumptions on the long-term rate of return on assets have been recast to conform to current year presentation .
prior service costs are amortized on a straight-line basis from date of participation to full eligibility .
unrecognized gains or losses are amortized using the “ corridor approach ” under which the net gain or loss in excess of 10 % of the greater of the pbo or the market-related value of the assets if applicable is amortized .
for our qualified plan actuarial losses are amortized over the average future expected lifetime of all participants expected to receive benefits .
for our serp actuarial losses are amortized over the expected remaining future lifetime for inactive participants and for our postretirement health plans actuarial losses are amortized over the expected remaining future lifetime of inactive participants expected to receive benefits .

Question: For Qualified Plan, what is the difference in interest cost between 2018 and 2019?
Answer: 362
Three Months Ended
Three Months Ended
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in %)
(Unaudited, in %)
(Unaudited, in %)
OEM
72%
72%
69%
Distribution
28
28
31
Total
100%
100%
100%
original equipment manufacturers - “ oem ” are the end-customers to which we provide direct marketing application engineering support while distribution customers refers to the distributors and representatives that we engage to distribute our products around the world .
by market channel our fourth quarter revenues in distribution amounted to 28 % of our total revenues flat compared to the previous quarter and decreasing on a year-over-year basis .

Question: What is the increase/ (decrease) in OEM from the period December 31, 2018 to 2019?
Answer: 3
2019
2018
2017
Moody’s / S&P credit rating of counterparty
£m
£m
£m
Aa2/AA and above
2,522
2,575
1,444
Aa3/AA–
1,376
313
208
A1/A+a
1,145
651
952
A2/Aa
649
628
370
A3/A–a
50
180
204
Baa1/BBB+a
75
59
561
Baa2/BBB and below a
160
207
86
5,977
4,613
3,825
the credit quality and credit concentration of cash equivalents current asset investments and derivative financial assets are detailed in the tables below .
where the opinion of moody ’ s and standard & poor ’ s -s & p differ the lower rating is used .
a we hold cash collateral of £ 638m -2017 / 18 : £ 492m 2016 / 17 : £ 702m in respect of derivative financial assets with certain counterparties .
the concentration of credit risk for our trading balances is provided in note 17 which analyses outstanding balances by customerfacing unit .
where multiple transactions are undertaken with a single financial counterparty or group of related counterparties we enter into netting arrangements to reduce our exposure to credit risk by making use of standard international swaps and derivatives association -isda documentation .
we have also entered into credit support agreements with certain swap counterparties whereby on a daily weekly and monthly basis the fair value position on notional £ 3289m of long dated cross-currency swaps and interest rate swaps is collateralised .
the related net cash inflow during the year was £ 129m -2017 / 18 : outflow £ 220m 2016 / 17 : inflow £ 100m .
the collateral paid and received is recognised within current asset investments and loans and other borrowings respectively .

Question: What are the years that Moody’s / S&P credit rating of counterparty is provided?
Answer: 2017 2018 2019
(dollars in millions)
(dollars in millions)
Years Ended December 31,
2019
2018
Net cash provided by operating activities
$ 35,746
$ 34,339
Less Capital expenditures (including capitalized software)
17,939
16,658
Free cash flow
$ 17,807
$ 17,681
free cash flow .
free cash flow is a non-gaap financial measure that reflects an additional way of viewing our liquidity that when viewed with our gaap results provides a more complete understanding of factors and trends affecting our cash flows .
free cash flow is calculated by subtracting capital expenditures from net cash provided by operating activities .
we believe it is a more conservative measure of cash flow since purchases of fixed assets are necessary for ongoing operations .
free cash flow has limitations due to the fact that it does not represent the residual cash flow available for discretionary expenditures .
for example free cash flow does not incorporate payments made on finance lease obligations or cash payments for business acquisitions or wireless licenses .
therefore we believe it is important to view free cash flow as a complement to our entire consolidated statements of cash flows .
the following table reconciles net cash provided by operating activities to free cash flow : .
the increase in free cash flow during 2019 is a reflection of the increase in operating cash flows partially offset by the increase in capital expenditures discussed above .

Question: What was the average free cash flow for 2018 and 2019?
Answer: 17744
Named Executive Officer (1)(2)
Target Award Opportunity ($)
Market-based PRSUs Award (#)
Stock Options Award (#)
Service-based RSUs Award (#)
Timothy M. Archer
7,200,000
21,243
33,988
12,746
Douglas R. Bettinger
2,700,000
7,966
12,744
4,779
Richard A. Gottscho
2,250,000
6,638
10,620
3,983
Patrick J. Lord
1,800,000
5,310
8,496
3,186
Vahid Vahedi
1,575,000
4,647
7,432
2,788
Seshasayee (Sesha) Varadarajan
1,575,000
4,647
7,432
2,788
figure 31 .
2019 / 2021 ltip award grants .
-1 the number of market-based prsus awarded is reflected at target .
the final number of shares that may be earned will be 0 % to 150 % of target .
-2 mr .
anstice did not participate in the 2019 / 2021 ltip because he terminated his employment with the company as of december 5 2018 .
the independent members of the board consulted with the committee and the committee ’ s compensation consultant to determine the appropriate amount and vesting schedule for mr .
archer ’ s award .
the independent members of the board on december 6 2018 granted to mr .
archer a $ 5000000 equity award consisting of 50 % service-based rsus and 50 % stock options with a four-year vesting schedule as shown below .
no adjustment was made at that time to his annual base salary or his target award opportunities under the aip or ltip .
these were adjusted to be competitive with ceos in our peer group as part of the normal annual compensation review in february 2019 .
in light of mr .
bettinger ’ s critical role his expanded responsibilities and the intense competition in the technology industry for proven cfo talent he received a special equity award on november 30 2018 .
the committee consulted with its compensation consultant and with the board to determine the amount and vesting schedule for the award .
the committee granted to mr .
bettinger a one-time service-based restricted stock unit -rsu award with a nominal value of $ 8000000 and a four-year vesting schedule as shown below .

Question: What did the committee grant Mr Bettinger?
Answer: a one-time service-based restricted stock unit (RSU) award with a nominal value of $8,000,000 and a four-year vesting schedule
Name and address of Beneficial Owner
Amount of Beneficial Ownership
Percent of Beneficial Ownership
Garo H. Armen (1)
4,741,323
36%
Robert B. Stein (1)
502,500
4%
Khalil Barrage (1)
380,000
3%
Alexander K. Arrow (1)
671,799
6%
Larry N. Feinberg 808 North St., Greenwich, CT 06831
800,000
7%
Brian J. Corvese (1)
145,000
1%
David A. Lovejoy
668,037
6%
Josh Silverman (1)
140,000
1%
Strategic Bio Partners LLC (10) 777 Third Avenue 30th Floor New York, NY 10017
1,895,945
17%
All directors and executive officers as a group (6 persons)
6,580,622
44%
security ownership of certain beneficial owners and management .
the following table summarizes the beneficial owners of more than 5 % of the company ’ s voting securities and the securities of the company beneficially owned by the company ’ s directors and officers as of april 27 2020 .

Question: What is the amount and percent of beneficial ownership owned by Khalil Barrage?
Answer: 380,000 3%
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2018
2018
2018
2019
2019
Investee companies
Amount
Percentage of ownership or voting rights
Amount
Percentage of ownership or voting rights
NT$ (In Thousands)
NT$ (In Thousands)
NT$ (In Thousands)
NT$ (In Thousands)
Listed companies
CLIENTRON CORP.
$249,663
22.39
$276,515
21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A)
1,483,111
13.78
1,473,028
13.78
Unlisted companies
MTIC HOLDINGS PTE. LTD.
3,026
45.44
18,157
45.44
WINAICO IMMOBILIEN GMBH (Note B)
—
44.78
—
44.78
PURIUMFIL INC.
—
—
7,164
44.45
UNITECH CAPITAL INC.
568,005
42.00
642,660
42.00
TRIKNIGHT CAPITAL CORPORATION
1,520,575
40.00
2,281,631
40.00
HSUN CHIEH INVESTMENT CO., LTD.
1,608,551
36.49
1,686,502
36.49
YANN YUAN INVESTMENT CO., LTD.
2,032,013
30.87
2,761,821
30.87
HSUN CHIEH CAPITAL CORP.
161,319
30.00
122,060
30.00
VSENSE CO., LTD.
31,544
26.89
592
25.90
UNITED LED CORPORATION HONG KONG LIMITED
167,953
25.14
121,973
25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C)
120,440
10.38
172,414
10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B)
—
50.00
—
—
YUNG LI INVESTMENTS, INC.
2,213
45.16
—
—
Total
$7,948,413
$9,564,517
note a : beginning from june 2015 the company accounts for its investment in faraday as an associate given the fact that the company obtained the ability to exercise significant influence over faraday through representation on its board of directors .
note b : winaico solar projekt 1 gmbh and winaico immobilien gmbh are joint ventures to the company .
note c : the company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees .
the carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to nt $ 1733 million and nt $ 1750 million as of december 31 2018 and 2019 respectively .
the fair value of these investments were nt $ 1621 million and nt $ 2244 million as of december 31 2018 and 2019 respectively .

Question: What is the average amount of investments of listed companies in 2018?
Answer: 866387
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: What is the  Outstanding at the start of the year  for 2019?
Answer: 7,546
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Stock options
223,259
229,294
258,917
Restricted stock awards
—
—
129
Restricted stock units
136,600
148,175
188,050
Common stock subject to repurchase
250
957
13,281
the following securities have been excluded from the calculation of diluted weighted average common shares outstanding as the inclusion of these securities would have an anti-dilutive effect : .
participating securities are composed of certain stock options granted under the 2015 plan and previously granted under the 2009 equity incentive plan that may be exercised before the options have vested .
unvested shares have a non-forfeitable right to dividends .
unvested shares issued as a result of early exercise are subject to repurchase by us upon termination of employment or services at the original exercise price .
the common stock subject to repurchase is no longer classified as participating securities when shares revert to common stock outstanding as the awards vest and our repurchase right lapses .
our redeemable noncontrolling interest relates to our 85 % equity ownership interest in openeye .
the openeye stockholder agreement contains a put option that gives the minority openeye stockholders the right to sell their openeye shares to us based on the fair value of the shares .
the openeye stockholder agreement also contains a call option that gives us the right to purchase the remaining openeye shares from the minority openeye stockholders based on the fair value of the shares .
the put and call options can each be exercised beginning in the first quarter of 2023 .
this redeemable noncontrolling interest is considered temporary equity and we report it between liabilities and stockholders ’ equity in the consolidated balance sheets .
the amount of the net income or loss attributable to redeemable noncontrolling interests is recorded in the consolidated statements of operations .

Question: What was the company's equity ownership interest in OpenEye?
Answer: 85
2019
2018
£ million
£ million
Within one year
1.0
1.2
Greater than one year
0.8
0.9
1.8
2.1
expected realisation of remaining performance obligations at year end .
the company applies the practical expedient in paragraph 121 of ifrs 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less .
for contracts that exceed one year deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows : .
the above information represents the revenue the company will recognise when it satisfies the remaining performance obligations in the contracts .
the amounts presented do not include orders for which neither party has performed .
revenue from the sale of hardware and software generally arises from contracts less than one year in length .
consequently the above amounts predominantly relate to the sale of maintenance and support services .
virtually all of the revenue will be recognised within three years .
the company provides standard warranties on its products and services .
the nature of these warranties is considered to provide customers with assurance that the related product or service will function as intended in accordance with the agreed specification and does not contain or imply any additional service obligation to the customer .
warranty obligations are estimated and recognised as liabilities based on the probable outflow of resources .

Question: In which year was the amount within one year larger?
Answer: 2018
Year ended December 31
2019
2 0 1 8
U.S. $ in thousands
United States
(4,378)
(3,617)
Israel
(18,875)
(10,331)
(23,253)
(13,948)
note 13 - taxes on income -cont .
d .
loss from continuing operations before taxes on income consists of the following : .
e .
due to the company ’ s cumulative losses the effect of asc 740 as codified from asc 740-10 is not material .

Question: What is the percentage of Israel's loss from continuing operations, before taxes on income, for the year ended 2019?
Answer: 81.17
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 segment do expenditures for repairs and maintenance belong to?
Answer: operations
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
2019(3)
2018
2017
Trade accounts receivable sold
$4,057
$8,386
$8,878
Cash proceeds received(1)
$4,031
$7,838
$8,300
Pre-tax losses on sale of receivables(2)
$26
$15
$9
Deferred purchase price receivables as of August 31
$—
$533
$569
in connection with the asset-backed securitization programs the company recognized the following -in millions : .
-1 the amounts primarily represent proceeds from collections reinvested in revolving-period transfers .
-2 recorded to other expense within the consolidated statements of operations .
-3 excludes $ 650 .
3 million of trade accounts receivable sold $ 488 .
1 million of cash and $ 13 .
9 million of net cash received prior to the amendment of the foreign asset-backed securitization program and under the previous north american asset-backed securitization program .
the asset-backed securitization programs require compliance with several covenants .
the north american asset-backed securitization program covenants include compliance with the interest ratio and debt to ebitda ratio of the five-year unsecured credit facility amended as of november 8 2017 - “ the 2017 credit facility ” .
the foreign asset-backed securitization program covenants include limitations on certain corporate actions such as mergers and consolidations .
as of august 31 2019 and 2018 the company was in compliance with all covenants under the asset-backed securitization programs .

Question: How many years did cash proceeds received exceed $5,000 million?
Answer: 2
Accounts Receivable
Unbilled Receivable (current)
Unbilled Receivable (long-term)
Deferred Revenue (current)
Deferred Revenue (long-term)
Opening Balance as of March 31, 2018
$152,219
$9,900
$4,380
$241,113
$84,661
Increase/(decrease), net
9,351
5,366
2,836
(2,674)
14,596
Ending Balance as of March 31, 2019
$161,570
$15,266
$7,216
$238,439
$99,257
information about contract balances .
amounts collected in advance of services being provided are accounted for as deferred revenue .
nearly all of the company ' s deferred revenue balance is related to services revenue primarily customer support contracts .
in some arrangements the company allows customers to pay for term based software licenses and products over the term of the software license .
amounts recognized as revenue in excess of amounts billed are recorded as unbilled receivables .
unbilled receivables which are anticipated to be invoiced in the next twelve months are included in accounts receivable on the consolidated balance sheet .
long term unbilled receivables are included in other assets .
the opening and closing balances of the company ’ s accounts receivable unbilled receivables and deferred revenues are as follows : .
the increase in accounts receivable is primarily a result of an increase in subscription software transactions that are recognized as revenue at the time of sale but paid for over time .
the net increase in deferred revenue is primarily the result of an increase in deferred customer support revenue related to software and products revenue transactions and customer support renewals during fiscal 2019 .
the amount of revenue recognized in the period that was included in the opening deferred revenue balance was $ 238603 for the year ended march 31 2019 .
the vast majority of this revenue consists of customer support arrangements .
the amount of revenue recognized from performance obligations satisfied in prior periods was not material .
notes to consolidated financial statements — -continued -in thousands except per share data .

Question: From March 2018 to March 2019, amongst the company's accounts receivable, unbilled receivables (current and long-term), and deferred revenues (current and long-term), how many categories saw a net increase?
Answer: 4
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Goodwill, beginning of period
$       3,178
$           -
Golden Ridge acquisition
-
3,178
MGI acquistion
737
-
Goodwill, end of period
$3,915
$3,178
note 9 .
goodwill and intangibles .
a summary of goodwill activity follows -in thousands .

Question: What is the value of the goodwill from the MGI acquisition in 2019?
Answer: 737
All amounts in USD ‘000 
2019
2018
2017
Interest Expenses, net of capitalized interest  
34,018
29,753
18,286
Commitment Fee  
-
3,325
760
Amortization of Deferred Financing Costs  
4,372
1,470
1,393
Other financial costs  
-
1
25
Total Interest Expenses  
38,390
34,549
20,464
11 .
interest expenses .
interest expenses consist of interest expense on the long-term debt the commitment fee and amortization of deferred financing costs related to the credit facility described in note 9 .
for the years ended december 31 2019 2018 and 2017 $ 0 .
0 million $ 2 .
6 million and $ 2 .
5 million of interest expenses were capitalized respectively .

Question: What are the respective interest expenses net of capitalised interest in 2018 and 2019?
Answer: 29,753 34,018