FangyuLei/tatqa huggingface dataset:
December 31,
December 31,
2019
2018
(in thousands)
(in thousands)
Cash & cash equivalents
$18,304
$32,011
Short term investments
17,779
11,303
$36,083
$43,314
liquidity and capital resources .
as of december 31 2019 we had approximately $ 36 .
1 million of cash and cash equivalents and short term investments a decrease of approximately $ 7 .
2 million from $ 43 .
3 million in 2018 .
during 2018 our board of directors authorized the repurchase of issued and outstanding shares of our common stock having an aggregate value of up to $ 10 .
0 million pursuant to a share repurchase program .
no shares were repurchased under this program in 2019 as of december 31 2019 we have a remaining authorization of $ 8 .
0 million for future share repurchases .
in 2013 we made a $ 5 million commitment to invest in an innovation fund through jvp to invest in early-stage cyber technology companies .
we sold our interest in jvp in december 2019 .
there is no further commitment remaining .

Question: What is the percentage change in the cash & cash equivalents between 2018 and 2019?
Answer: -42.82
December 31, 2019
December 31, 2018
$
$
Deferred revenues and gains (note 2)
28,612
31,324
Guarantee liabilities
10,113
9,434
Asset retirement obligation
31,068
27,759
Pension liabilities
7,238
4,847
In-process revenue contracts
11,866
17,800
Derivative liabilities (note 16)
51,914
56,352
Unrecognized tax benefits (note 22)
62,958
40,556
Office lease liability – long-term (note 1)
10,254
—
Other
2,325
1,325
216,348
189,397
other long-term liabilities .
in-process revenue contracts .
as part of the company ’ s previous acquisition of fpso units from petrojarl asa -subsequently renamed teekay petrojarl as or teekay petrojarl the company assumed a certain fpso contract with terms that were less favorable than the then prevailing market terms .
at the time of the acquisition the company recognized a liability based on the estimated fair value of this contract and service obligation .
the company is amortizing the remaining liability over the estimated remaining term of its associated contract on a weighted basis based on the projected revenue to be earned under the contract .
amortization of in-process revenue contracts for the year ended december 31 2019 was $ 5 .
9 million -2018 – $ 14 .
5 million 2017 – $ 27 .
2 million which is included in revenues on the consolidated statements of loss .
amortization of in-process revenue contracts following 2019 is expected to be $ 5 .
9 million -2020 $ 5 .
9 million -2021 and $ 5 .
9 million -2022 .

Question: What is the increase/ (decrease) in Guarantee liabilities from December 31, 2019 to December 31, 2018?
Answer: 679
Year ended December 31,
Year ended December 31,
Year ended December 31,
(EUR million)
2018
2019
% Change
Backlog at the beginning of the year
176.3
301.5
71%
New orders
942.1
1,328.9
41%
Revenue
(818.1)
(1,283.9)
57%
FX-effect
6.3
4.7
Adjustment IFRS 15
(5.1)
–
Backlog as per reporting date
301.5
351.2
16%
Book-to-bill ratio (new orders divided by net sales)
1.2
1.0
bookings .
the following table shows new orders levels for 2019 and the backlog for 2018 : .
the backlog includes orders for which purchase orders or letters of intent have been accepted typically for up to one year .
historically orders have been subject to cancellation or rescheduling by customers .
in addition orders have been subject to price negotiations and changes in specifications as a result of changes in customers ’ requirements .
due to possible customer changes in delivery schedules and requirements and to cancellations of orders our backlog at any particular date is not necessarily indicative of actual sales for any subsequent period .
for the year in total our new bookings increased by 24 % in 2019 to € 1170 million excluding the proceeds from the settlements .
the book-to-bill as measured by orders divided by revenue was 1 .
0 in 2019 .
equipment bookings were led by the foundry segment followed by logic and memory .
bookings strengthened in the course of the year excluding the settlement gains from € 235 million in the first quarter to € 270 million in the second quarter € 292 million in the third quarter and finished at a new record high of € 373 million in the fourth quarter .
we also finished the year with a record high order backlog of € 351 million an increase of 16 % compared to the end of 2018 .

Question: What is the average Backlog at the beginning of the year for both 2018 and 2019?
Answer: 238.9
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990
note 18 .
income taxes .
the tax cuts and jobs act or the tax act was signed into law on december 22 2017 .
this legislation made significant changes in u .
s .
tax law including a reduction in the corporate tax rate changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax .
the legislation reduced the u .
s .
corporate income tax rate from 35 % to 21 % .
as a result of the enacted tax act we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse .
this revaluation resulted in an additional $ 8 .
8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended december 31 2017 .
additionally on december 22 2017 the securities and exchange commission staff issued staff accounting bulletin no .
118 or sab 118 to address the application of gaap in situations when a registrant does not have the necessary information available prepared or analyzed in reasonable detail to complete the accounting for certain income tax effects of the tax act .
specifically sab 118 provides a measurement period for companies to evaluate the impacts of the tax act on their financial statements .
we completed the accounting for the tax effects of the tax act during the three months ended september 30 2018 and decreased our provisional estimate from $ 8 .
8 million to $ 8 .
7 million .
the components of our income tax expense are as follows -in thousands : .

Question: What was the total income tax expense in 2019?
Answer: 5,566
Year Ended
Year Ended
June 30,
2019
June 30,
2018
Balance beginning of period
$12,807
$10,584
Warranties assumed due to acquisitions  
—
3,682
New warranties issued
22,919
10,491
Warranty expenditures
(20,947)
(11,950)
Balance end of period 
$14,779
$12,807
accrued warranty .
the following table summarizes the activity related to the company ’ s product warranty liability during the following periods -in thousands : .

Question: What was the change in the Warranty expenditures between 2018 and 2019?
Answer: -8997
ASSUMPTIONS USED
GROUPS OF CGUs
PERPETUITY GROWTH RATE
DISCOUNT RATE
Bell Wireless
0.8%
9.1%
Bell Wireline
1.0%
6.0%
Bell Media
1.0%
8.0%
impairment testing .
as described in note 2 significant accounting policies goodwill is tested annually for impairment by comparing the carrying value of a cgu or group of cgus to the recoverable amount where the recoverable amount is the higher of fair value less costs of disposal or value in use .
value in use .
the value in use for a cgu or group of cgus is determined by discounting five-year cash flow projections derived from business plans reviewed by senior management .
the projections reflect management ’ s expectations of revenue segment profit capital expenditures working capital and operating cash flows based on past experience and future expectations of operating performance .
cash flows beyond the five-year period are extrapolated using perpetuity growth rates .
none of the perpetuity growth rates exceed the long-term historical growth rates for the markets in which we operate .
the discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each cgu or group of cgus .
the following table shows the key assumptions used to estimate the recoverable amounts of the groups of cgus .
the recoverable amounts determined in a prior year for the bell wireless and bell wireline groups of cgus exceed their corresponding current carrying values by a substantial margin and have been carried forward and used in the impairment test for the current year .
we believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amounts of the bell wireless or bell wireline groups of cgus is based would not cause their carrying amounts to exceed their recoverable amounts .
for the bell media group of cgus a decrease of -1 .
1 % in the perpetuity growth rate or an increase of 0 .
8 % in the discount rate would have resulted in its recoverable amount being equal to its carrying value .

Question: What is the difference in the perpetuity growth rate between Bell Wireless and Bell Wireline?
Answer: 0.2
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Foreign Exchange Contracts:
Amounts reclassified from AOCI to earnings:
Net sales
$—
$383
$(488)
Cost of goods sold
860
(6)
497
Selling, general and administrative
92
107
45
Total amounts reclassified from AOCI to earnings
952
484
54
Loss recognized in other expense for hedge ineffectiveness
—
—
(1)
Loss recognized in other expense for derivatives not designated as cash flow hedges
—
—
(15)
Total derivative gain on foreign exchange contracts recognized in earnings
$952
$484
$38
Interest Rate Swaps:
Benefit recorded in interest expense
$491
$421
$37
Total gain
$1,443
$905
$75
notes to consolidated financial statements -in thousands except for share and per share data .
note 13 — derivatives .
the effect of derivative instruments on the consolidated statements of earnings is as follows : .

Question: Which years does the table provide information for the  effect of derivative instruments on the Consolidated Statements of Earnings?
Answer: 2019 2018 2017
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
Computers, software, furniture and fixtures
$1,406
$1,407
Equipment under capital lease  3,348
3,348
3,525
Less accumulated depreciation and amortization
(3,171)
(2,448)
Property and equipment, net
$1,583
$2,484
4 .
property and equipment .
property and equipment consist of the following -in thousands : .
depreciation and amortization expense was $ 0 .
9 million and $ 1 .
0 million for the years ended december 31 2019 and 2018 respectively .

Question: How much were the depreciation and amortization expenses for the years ended December 31, 2018, and 2019, respectively?
Answer: $1.0 million $0.9 million
Increase (Decrease) in Principal
Increase (Decrease) in Carrying Value
Increase (Decrease) in Cash
Decrease in Equity
Gain (Loss)
Issuances
2024 Notes(1)
$600
$597
$597
$—
$—
2026 Notes(1)
500
497
497
—
—
2027 Notes(2)
900
895
895
—
—
2029 Notes(1)
700
695
695
—
—
2030 Notes(2)
850
845
845
—
—
Prepayments
2022 Term Loan B
(728)
(721)
(728)
—
(7)
Settled conversions
2032D Notes
(10)
(9)
(35)
(28)
2
2033F Notes
(45)
(175)
(192)
(28)
11
2043G Notes
(1,019)
(691)
(1,426)
(326)
(400)
Conversions not settled
2033F Notes(3)
—
135
—
(133)
(2)
$1,748
$2,068
$1,148
$(515)
$(396)
debt activity .
the table below presents the effects of issuances prepayments and conversions of debt in 2019 .
when we receive a notice of conversion for any of our convertible notes and elect to settle in cash any amount of the conversion obligation in excess of the principal amount the cash settlement obligations become derivative debt liabilities subject to mark-to-market accounting treatment based on the volume-weighted-average price of our common stock over a period of 20 consecutive trading days .
accordingly at the date of our election to settle a conversion in cash we reclassify the fair value of the equity component of the converted notes from additional capital to derivative debt liability within current debt in our consolidated balance sheet .
in 2018 we repurchased or redeemed $ 6 .
96 billion of principal amount of notes -carrying value of $ 6 .
93 billion for an aggregate of $ 9 .
42 billion in cash and 4 million shares of our treasury stock .
as of august 30 2018 an aggregate of $ 35 million principal amount of our 2033f notes -with a carrying value of $ 165 million had converted but not settled .
these notes settled in 2019 for $ 153 million in cash and the effect of the settlement is included in the table above .
in connection with these transactions we recognized aggregate non-operating losses of $ 385 million in 2018 .
in 2017 we repurchased or redeemed $ 1 .
55 billion of principal amount of notes -carrying value of $ 1 .
54 billion for an aggregate of $ 1 .
63 billion in cash .
in connection with these transactions we recognized aggregate non-operating losses of $ 94 million in 2017 .
-1 issued february 6 2019 .
-2 issued july 12 2019 .
-3 as of august 29 2019 an aggregate of $ 44 million principal amount of our 2033f notes -with a carrying value of $ 179 million had converted but not settled .
these notes settled in the first quarter of 2020 for $ 192 million in cash .

Question: What was the decrease in equity of settled conversions in 2032D Notes?
Answer: (28)
2019
2018
£m
£m
Fees payable for the audit of the Company and consolidated financial statements
0.1
0.1
Fees payable for other services:
– the audit of the subsidiary undertakings pursuant to legislation
0.2
0.1
Total
0.3
0.2
services provided by the company ’ s auditors .
during the year the group -including overseas subsidiaries obtained the following services from the operating company ’ s auditors : .

Question: In which year was the total amount of fees payable larger?
Answer: 2019
December 31
December 31
2019
2018
Office furniture
$79
$79
Computer equipment
81
67
Total
160
146
Less accumulated depreciation
(144)
(137)
Total property and equipment, net
$16
$9
note 3 − property and equipment .
our major classes of property and equipment were as follows : .
depreciation expense for the years ended december 31 2019 and 2018 was $ 7 and $ 18 respectively .

Question: What is the depreciation expense for 2019?
Answer: $7
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Customer Type
2017
2018
2019
%
%
%
Fabless design companies
91.0
92.4
91.3
Integrated device manufacturers
9.0
7.6
8.7
Total
100.0
100.0
100.0
we believe our success in attracting these end customers is a direct result of our commitment to high quality service and our intense focus on customer needs and performance .
as an independent semiconductor foundry most of our operating revenue is generated by our sales of wafers .
the following table presented the percentages of our wafer sales by types of customers for the years ended december 31 2017 2018 and 2019 .
we focus on providing a high level of customer service in order to attract customers and maintain their ongoing loyalty .
our culture emphasizes responsiveness to customer needs with a focus on flexibility speed and accuracy throughout our manufacturing and delivery processes .
our customer oriented approach is especially evident in two types of services : customer design development services and manufacturing services .
for example in 2013 we expand our regional business by opening our umc korea office in order to provide local support to our customers in korea and shorten time-to-market for our korea-based customers designing and manufacturing on umc process technologies .
we believe that our large production capacity and advanced process technology enable us to provide better customer service than many other foundries through shorter turn-around time greater manufacturing flexibility and higher manufacturing yields .

Question: What is the average of Integrated device manufacturers?
Answer: 8.43
Number of Shares
Weighted Average Exercise Price
Outstanding at September 2018
33,800
$  77.85
Granted
5,450
84.00
Exercised
(2,800)
79.22
Forfeited/Expired
—
—
Outstanding at September 2019
36,450
$  78.67
the following is a summary of stock option activity during fiscal 2019 : .
net income before income taxes included compensation expense related to the amortization of the company ’ s stock option awards of $ 0 .
1 million during both fiscal 2019 and fiscal 2018 .
at september 2019 total unamortized compensation expense related to stock options was approximately $ 0 .
3 million .
this unamortized compensation expense is expected to be amortized over approximately the next 38 months .
the aggregate intrinsic value of stock options exercisable was approximately $ 0 .
2 million and $ 0 .
3 million at september 2019 and september 2018 respectively .
the total intrinsic value of stock options exercised was $ 0 .
1 million in both fiscal 2019 and fiscal 2018 .
the total fair value of stock options vested was $ 0 .
4 million during both fiscal 2019 and fiscal 2018 .

Question: What is the percentage of shares granted as a percentage of the number of outstanding shares at 2018?
Answer: 16.12
2019
2018
$'000
$'000
Revenue from external customers
Australia
144,621
129,431
New Zealand
13,036
8,912
Total
157,657
138,343
4 .
segment information .
during the 2019 and 2018 financial years the group operated wholly within one business segment being the operation and management of storage centres in australia and new zealand .
the managing director is the group ’ s chief operating decision maker and monitors the operating results on a portfolio wide basis .
monthly management reports are evaluated based upon the overall performance of nsr consistent with the presentation within the consolidated financial statements .
the group ’ s financing -including finance costs and finance income are managed on a group basis and not allocated to operating segments .
the operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information .
the revenue information above excludes interest income and is based on the location of storage centres .

Question: In which year was revenue from New Zealand under 10,000 thousands?
Answer: 2018
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(In millions)
(In millions)
(In millions)
Cash and cash equivalents
$2,597
$2,266
$1,759
Restricted cash
10
—
—
Short-term deposits
4
—
—
Marketable securities
133
330
431
Total financial resources
2,744
2,596
2,190
Short-term debt, including bank overdrafts
(173)
(146)
(118)
Long-term debt
(1,899)
(1,764)
(1,583)
Total financial debt
(2,072)
(1,910)
(1,701)
Net Financial Position
$672
$686
$489
our net financial position as of december 31 2019 was a net cash position of $ 672 million decreasing compared to the net cash position of $ 686 million at december 31 2018 .
at december 31 2019 our financial debt was $ 2072 million composed of -i $ 173 million of current portion of long-term debt and -ii $ 1899 million of long-term debt .
the breakdown of our total financial debt included : -i $ 1354 million in the senior unsecured convertible bonds issued in 2017 -ii $ 706 million in european investment bank loans -the “ eib loans ” and -iii $ 12 million in loans from other funding programs and other long-term loans .
the eib loans are comprised of three long-term amortizing credit facilities as part of our r & d funding programs .
the first signed in 2010 is a € 350 million multi-currency loan to support our industrial and r & d programs .
it was drawn mainly in u .
s .
dollars for an amount of $ 321 million and only partially in euros for an amount of € 100 million of which $ 55 million remained outstanding as of december 31 2019 .
the second signed in 2013 is a € 350 million multi-currency loan which also supports our r & d programs .
it was drawn in u .
s .
dollars for an amount of $ 471 million of which $ 118 million is outstanding as of december 31 2019 .
the third signed in august 2017 for a total aggregate amount of € 500 million in relation to r & d and capital expenditure investments in the european union .
it was fully drawn in euros corresponding to $ 533 million outstanding as of december 31 2019 .

Question: What was the increase / (decrease) in cash and cash equivalents from 2018 to 2019?
Answer: 331
As of December 31
As of December 31
2019
2018
(Dollars in million)
(Dollars in million)
Goodwill
$21,534
28,031
Customer relationships, less accumulated amortization of $9,809 and $8,492
$7,596
8,911
Indefinite-life intangible assets
$269
269
Other intangible assets subject to amortization:
Capitalized software, less accumulated amortization of $2,957 and $2,616
$1,599
1,468
Trade names, less accumulated amortization of $91 and $61
103
131
Total other intangible assets, net
$1,971
1,868
-4 goodwill customer relationships and other intangible assets .
goodwill customer relationships and other intangible assets consisted of the following : .
our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired -including the acquisition described in note 2 — acquisition of level 3 .
as of december 31 2019 the weighted average remaining useful lives of the intangible assets were approximately 8 years in total approximately 9 years for customer relationships 4 years for capitalized software and 3 years for trade names .
total amortization expense for intangible assets for the years ended december 31 2019 2018 and 2017 was $ 1 .
7 billion $ 1 .
8 billion and $ 1 .
2 billion respectively .
as of december 31 2019 the gross carrying amount of goodwill customer relationships indefinite-life and other intangible assets was $ 44 .
0 billion .

Question: What is the percentage change in total other intangible assets, net from 2018 to 2019?
Answer: 5.51
($ 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: Contribution to US Treasury is considered what kind of a transaction?
Answer: non-cash transaction