FangyuLei/tatqa huggingface dataset:
2019
2018
£m
£m
Cost:
At 1st January
445.8
269.4
Share options issued to subsidiary company employees
2.2
2.6
Additions
214.0
173.8
At 31st December
662.0
445.8
2 investments in subsidiaries .
investments are stated at cost less provisions for any impairment in value .
additions in the year relate to investments in gestra holdings limited £ 1 .
6m and spirax sarco america investments limited £ 212 .
4m .
spirax sarco america investments limited was incorporated on 24th october 2018 with the purpose of holding group us $ investments and loans .
gestra holdings limited was incorporated on 9th october 2018 with the purpose of holding other gestra companies .
details relating to subsidiary undertakings are given on pages 207 to 211 .
except where stated all classes of shares were 100 % owned by the group at 31st december 2019 .
the country of incorporation of the principal group companies is the same as the country of operation with the exception of companies operating in the united kingdom which are incorporated in great britain .
all operate in steam electrical thermal energy solutions fluid path technologies or peristaltic pumping markets except those companies identified as a holding company on pages 207 to 211 .

Question: What was the percentage change in the cost at 31st December in 2019 from 2018?
Answer: 48.5
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 value of the balance at the beginning of 2019 as a percentage of the balance at the end of 2019?
Answer: 94.45
2019
2018
Beginning balance as of January 1,
$1,210.0
$1,175.3
Additions
61.8
39.6
Accretion expense
81.6
83.6
Revisions in estimates (1)
56.8
(81.5)
Settlements
(26.1)
(7.0)
Balance as of December 31,
$1,384.1
$1,210.0
american tower corporation and subsidiaries notes to consolidated financial statement-tabular amounts in millions unless otherwise disclosed .
11 .
asset retirement obligations .
the changes in the carrying amount of the company ’ s asset retirement obligations were as follows : .
-1 revisions in estimates include decreases to the liability of $ 6 .
7 million and $ 49 .
4 million related to foreign currency translation for the years ended december 31 2019 and 2018 respectively .
as of december 31 2019 the estimated undiscounted future cash outlay for asset retirement obligations was $ 3 .
2 billion .

Question: How much were the decreases to the liability included in the revisions in estimates by the company in 2019 and 2018 respectively?
Answer: $6.7 million 49.4 million
April 26, 2019
April 27, 2018
U.S.
$ 572
$ 566
International
187
190
Total
$ 759
$ 756
16 .
segment geographic and significant customer information .
with the exception of property and equipment we do not identify or allocate our long-lived assets by geographic area .
the following table presents property and equipment information for geographic areas based on the physical location of the assets -in millions : .

Question: What was the change in U.S. property and equipment between 2018 and 2019?
Answer: 6
Year Ended December 31,
Year Ended December 31,
2019
2018
Beginning of period balance
$2,881
$—
Commission costs and upfront payments to a customer capitalized in period
4,141
4,864
Amortization of contract assets
(2,444)
(1,983)
End of period balance
$4,578
$2,881
note 3 .
revenue from contracts with customers .
contract assets .
our contract assets consist of capitalized commission costs and upfront payments made to customers .
the current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets .
the non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets .
our amortization of contract assets during the years ended december 31 2019 and 2018 were $ 2 .
4 million and $ 2 .
0 million respectively .
there were no amortized commission costs during the year ended december 31 2017 .
we review the capitalized costs for impairment at least annually .
impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates less the costs that relate directly to providing those good and services and that have not been recognized as an expense .
we did not record an impairment loss on our contract assets during the years ended december 31 2019 2018 and 2017 .
the changes in our contract assets are as follows -in thousands : .

Question: How many years did Commission costs and upfront payments to a customer capitalized in period exceed $4,500 thousand?
Answer: 1
Year ended December 31,
Year ended December 31,
Year ended December 31,
Year ended December 31,
(EUR million)
2018
2019
% Change
Front-end:
Research and development expenses
125.3
150.7
20%
Capitalization of development expenses
(49.7)
(60.2)
21%
Research and development grants and credits
(0.3)
–
–
Amortization of capitalized development  expenses
12.0
15.6
30%
87.3
106.1
22%
Impairment capitalized development expenses
1.3
4.8
–
Total
88.6
110.8
25%
research and development expenses .
total research and development -r & d expenses excluding impairment charges increased by 22 % in 2019 compared to the previous year mainly as a result of higher development activities .
as a percentage of sales -excluding the patent litigation & arbitration settlement r & d expenses decreased to 10 % compared to 11 % in 2018 .
currency changes resulted in a 4 % increase in r & d expenses year-over-year .
total research and development expenses developed as follows : .
impairment of capitalized development expenses related primarily to the development of new technology that is now no longer in-demand from customers .
we continue to invest strongly in r & d .
as part of our r & d activities we are engaged in various development programs with customers and research institutes .
these allow us to develop products that meet customer requirements and obtain access to new technology and expertise .
the costs relating to prototypes and experimental models which we may subsequently sell to customers are charged to the cost of sales .
our r & d operations in the netherlands belgium and the united states receive research and development grants and credits from various sources .

Question: What is the change in total research and development expenses from 2018 to 2019?
Answer: 22.2
April 26, 2019
April 26, 2018
Cash
$ 2,216
$ 2,727
Cash equivalents
109
214
Cash and cash equivalents
$ 2,325
$ 2,941
Short-term restricted cash
5
5
Long-term restricted cash
1
1
Restricted cash
$ 6
$ 6
Cash, cash equivalents and restricted cash
$ 2,331
$ 2,947
6 .
supplemental financial information .
cash and cash equivalents -in millions : .
the following table presents cash and cash equivalents as reported in our consolidated balance sheets as well as the sum of cash cash equivalents and restricted cash as reported on our consolidated statement of cash flows in accordance with our adoption of the asu discussed in note 1 – description of business and significant accounting policies .

Question: Which years does the table provide information for cash and cash equivalents?
Answer: 2019 2018
Period 
2019
2018
2017
2016
2015
1st Quarter 
$0.04
$0.03
$0.20
$0.43
$0.22
2nd Quarter 
$0.03
$0.01
$0.20
$0.43
$0.38
3rd Quarter 
$0.01
$0.02
$0.15* 
$0.25
$0.40
4th Quarter 
$0.02
$0.01
$0.03
$0.26
$0.38
Total
$0.10
$0.07
$0.58
$1.37
$1.38
dividend policy .
our policy is to declare quarterly dividends to shareholders as decided by the board of directors .
the dividend to shareholders could be higher than the operating cash flow or the dividend to shareholders could be lower than the operating cash flow after reserves as the board of directors may from time to time determine are required taking into account contingent liabilities the terms of our borrowing agreements our other cash needs and the requirements of bermuda law .
total dividends distributed in 2019 totaled $ 14 .
3 million or $ 0 .
10 per share .
the quarterly dividend payments per share over the last 5 years have been as follows : .
* includes $ 0 .
05 per share distributed as dividend-in-kind .
the company declared a dividend of $ 0 .
07 per share in respect of the fourth quarter of 2019 which was paid to shareholders on march 16 2020 .

Question: What is the amount of per share distributed as dividend-in-kind included in the 3rd quarter dividend in 2017?
Answer: $0.05 per share distributed as dividend-in-kind
2019
(Restated) 2018
Note
£m
£m
Staff costs
7
(56.0)
(54.5)
Contractor costs
(0.4)
(0.4)
Depreciation of property, plant and equipment
14
(4.9)
(4.9)
Amortisation of intangible assets
13
(4.0)
(4.1)
Profit on sale of property, plant and equipment
0.1
–
6 .
operating profit .
the group has identified a number of items which are material due to the significance of their nature and / or amount .
these are listed separately here to provide a better understanding of the financial performance of the group : .
following the application of ifrs 16 depreciation of property plant and equipment has been restated for the year ended 31 march 2018 -note 2 .

Question: What item in the table has been restated for 2018?
Answer: Following the application of IFRS 16, depreciation of property, plant and equipment has been restated
2019
2018
2017
Gross unrecognized tax benefits at the beginning of the year
$1,321
$1,181
$—
Additions from tax positions taken in the current year
213
140
140
Additions from tax positions taken in prior years
73
—
1,041
Reductions from tax positions taken in prior years
—
—
—
Tax settlements
—
—
—
Gross unrecognized tax benefits at end of the year
$1,607
$1,321
$1,181
uncertain tax positions .
in accordance with authoritative guidance the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority .
an uncertain income tax position will not be recognized if it has less than a 50 % likelihood of being sustained .
the following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended september 30 2019 2018and 2017 -amounts shown in thousands : .
of the total unrecognized tax benefits at september 30 2019 $ 1 .
6 million will impact the company ’ s effective tax rate .
the company does not anticipate that there will be a substantial change in unrecognized tax benefits within the next twelve months .
the company ' s practice is to recognize interest and / or penalties related to income tax matters in income tax expense .
as of september 30 2019 no accrued interest or penalties related to uncertain tax positions are recorded in the consolidated financial statements .
the company is subject to income taxation in the u .
s .
at the federal and state levels .
all tax years are subject to examination by u .
s .
california and other state tax authorities due to the carryforward of unutilized net operating losses and tax credits .
the company is also subject to foreign income taxes in the countries in which it operates .
the company ’ s u .
s .
federal tax return for the year ended september 30 2017 is currently under examination .
to our knowledge the company is not currently under examination by any other taxing authorities .

Question: What is the condition when an uncertain income tax position will not be recognized?
Answer: if it has less than a 50% likelihood of being sustained
(In thousands)
2019
2018
2017
Total revenues
$ 349,640
$ 346,251
$ 350,611
Income from operations
100,182
100,571
104,973
Net income before taxes
99,146
99,408
103,497
Net income
99,146
99,408
103,497
Current assets
$ 80,655
$ 75,040
$ 78,782
Non-current assets
156,672
103,996
95,959
Current liabilities
33,292
24,719
22,472
Non-current liabilities
92,477
51,840
51,463
Partnership equity
111,558
102,478
100,806
equity method we own 20 .
51 % of gte mobilnet of texas rsa # 17 limited partnership - “ rsa # 17 ” 16 .
67 % of pennsylvania rsa 6-i limited partnership - “ rsa 6-i ” and 23 .
67 % of pennsylvania rsa 6-ii limited partnership - “ rsa 6-ii ” .
rsa # 17 provides cellular service to a limited rural area in texas .
rsa 6-i and rsa 6-ii provide cellular service in and around our pennsylvania service territory .
because we have significant influence over the operating and financial policies of these three entities we account for the investments using the equity method .
in connection with the adoption of asc 606 by our equity method partnerships the value of our combined partnership interests increased $ 1 .
8 million which is reflected in the cumulative effect adjustment to retained earnings during the year ended december 31 2018 .
in 2019 2018 and 2017 we received cash distributions from these partnerships totaling $ 19 .
0 million $ 21 .
8 million and $ 17 .
2 million respectively .
the carrying value of the investments exceeds the underlying equity in net assets of the partnerships by $ 32 .
8 million as of december 31 2019 and 2018 .
the combined results of operations and financial position of our three equity investments in the cellular limited partnerships are summarized below : .

Question: What was the cash distribution received in 2019 from partnerships?
Answer: $19.0 million
Year-ended
Year-ended
31 March 2019
31 March 2018
Weighted average share price ($ cents)
676.10
628.23
Weighted average exercise price ($ cents)
558.54
516.70
Expected volatility
54.91%
38.20%
Expected life of options (years)
1.69
2.08
Risk free rate
1.56%
1.49%
Dividend yield
0.81%
0.70%
share options .
the fair value of equity-settled share options granted is measured as at the date of grant using a black-scholes model taking into account the terms and conditions upon which the options were granted .
the following table illustrates the weighted average inputs into the black-scholes model in the year : .
the weighted average fair value of options granted during the year was $ cents 220 .
53 -2018 : $ cents 185 .
33 .
the expected volatility reflects the assumption that the historical share price volatility is indicative of future trends which may not necessarily be the actual outcome .
an increase in the expected volatility will increase the estimated fair value .
the expected life of the options is based on historical data and is not necessarily indicative of exercise patterns that may occur .
the expected life used in the model has been adjusted based on the director ’ s best estimate taking into account the effects of exercise restrictions non-transferability and behavioural considerations .
an increase in the expected life will increase the estimated fair value .

Question: In which year was the Weighted average share price larger?
Answer: 2019
Type of Payment
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($)
Termination Due to Death or Total Disability ($)
Change In Control Only ($)
Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation)
-
-
-
-
Value of Accelerated Vesting of Stock Option Awards
-
-
-
314,100 (1)
Value of Accelerated Vesting of Restricted Stock Unit Awards
-
-
-
-
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards
-
209,800 (2)
-
209,800 (2)
Medical and Other Benefits
-
-
-
-
Total
-
209,800
-
523,900
thomas clark .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-1 represents accelerated vesting of 33711 stock options .
pursuant to mr .
clark ’ s stock option agreements -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” he will become immediately vested in all outstanding unvested stock options and all of mr .
clark ’ s outstanding options shall remain exercisable in accordance with their terms but in no event for less than 90 days after such termination .
-2 represents accelerated vesting of 8340 unvested performance restricted stock units .
pursuant to mr .
clark ’ s performance restricted stock unit agreement -dated january 17 2019 if mr .
clark ’ s employment is terminated without cause or for good reason within six months following a “ change in control ” or if mr .
clark ' s employment is terminated due to death or total disability all non-vested units shall accelerate and be vested as of the date of termination .

Question: What is the total termination due to Thomas Clark as a result of death or termination by Systemax without cause within a certain period of time following a Change in Control?
Answer: 733700
Number of Restricted Stock
Weighted Average Grant Date Fair Value
Weighted Average Remaining Contractual Term (Years)
Nonvested as of December 31, 2017
126,808
4.25
1.31
Granted
144,447
3.59
Vested
118,347
3.81
Forfeitures
-
-
Nonvested as of December 31, 2018
152,908
3.96
1.56
Granted
113,012
3.98
Vested
64,535
3.88
Forfeitures
-
-
Nonvested as of December 31, 2019
201,385
4.00
1.95
note 11 - stock capital -cont .
share-based compensation to employees and to directors : -cont .
restricted stock : .
the company awards stock and restricted stock to certain employees officers directors and / or service providers .
the restricted stock vests in accordance with such conditions and restrictions determined by the gnc committee .
these conditions and restrictions may include the achievement of certain performance goals and / or continued employment with the company through a specified restricted period .
the purchase price -if any of shares of restricted stock is determined by the gnc committee .
if the performance goals and other restrictions are not attained the grantee will automatically forfeit their unvested awards of restricted stock to the company .
compensation expense for restricted stock is based on fair market value at the grant date .
the total compensation expense recorded by the company in respect of its stock and restricted stock awards to certain employees officers directors and service providers for the year ended december 31 2019 and 2018 amounted to $ 392 and $ 506 respectively .

Question: What is the total compensation expense recorded by the Company for the year ended December 31, 2019?
Answer: $392
Customer Relationships
Developed Technology
Trade Name
Total
Balance as of January 1, 2018
$88,526
$5,532
$228
$94,286
Amortization
(11,262)
(3,854)
(103)
(15,219)
Balance as of December 31, 2018
77,264
1,678
125
79,067
Intangible assets acquired
19,805
16,583
2,219
38,607
Amortization
(12,673)
(1,441)
(122)
(14,236)
Balance as of December 31, 2019
$84,396
$16,820
$2,222
$103,438
note 8 .
goodwill and intangible assets net .
the following table reflects changes in the net carrying amount of the components of intangible assets -in thousands : .

Question: How many components of intangible assets had a total that exceeded $50,000 thousand as of December 31, 2019?
Answer: 1
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 revenue from hardware, net (Post ASC 606 Adoption) in 2019
Answer: $12,517
2019
2018
2017
Long-term debt
$385.9
$161.2
$203.6
Short-term debt
15.0
4.8
0.6
Interest income
(6.8)
(3.8)
(3.7)
Interest capitalized
(2.7)
(3.5)
(5.0)
$391.4
$158.7
$195.5
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts general .
the revolving credit facility -as defined in note 5 and the term loan agreement generally require our ratio of earnings before interest taxes depreciation and amortization - " ebitda " to interest expense not to be less than 3 .
0 to 1 .
0 and our ratio of funded debt to ebitda not to exceed certain decreasing specified levels ranging from 5 .
875 through the first quarter of fiscal 2020 to 3 .
75 from the second quarter of fiscal 2023 and thereafter with each ratio to be calculated on a rolling fourquarter basis .
as of may 26 2019 we were in compliance with all financial covenants under the revolving credit facility and the term loan agreement .
net interest expense consists of : .
interest paid from continuing operations was $ 375 .
6 million $ 164 .
5 million and $ 223 .
7 million in fiscal 2019 2018 and 2017 respectively .

Question: What is the ratio of net interest expense of long-term debt to interest paid from continuing operations in 2019?
Answer: 1.03