FangyuLei/tatqa huggingface dataset:
As at December 31
As at December 31
As at December 31
(In millions of dollars, except exchange rates, percentages, and years)
2019
2018
US dollar-denominated long-term debt 1
$ 8,300
$ 6,050
Hedged with debt derivatives
$ 8,300
$ 6,050
Hedged exchange rate
1.1932
1.1438
Percent hedged2
100.0%
100.0%
Amount of borrowings at fixed rates 3
Total borrowings
$ 17,496
$ 15,320
Total borrowings at fixed rates
$ 15,254
$ 13,070
Percent of borrowings at fixed rates
87.2%
85.3%
Weighted average interest rate on borrowings
4.30%
4.45%
Weighted average term to maturity
14.1 years
10.7 years
as at december 31 2019 we had us $ 8 .
3 billion of us dollardenominated senior notes and debentures all of which were hedged using debt derivatives .
1 us dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate .
2 pursuant to the requirements for hedge accounting under ifrs 9 financial instruments as at december 31 2019 and december 31 2018 rci accounted for 100 % of its debt derivatives related to senior notes as hedges against designated us dollar-denominated debt .
as a result as at december 31 2019 and 2018 100 % of our us dollar-denominated senior notes and debentures are hedged for accounting and economic purposes .
3 borrowings include long-term debt including the impact of debt derivatives and short-term borrowings associated with our us cp and accounts receivable securitization programs .

Question: What was the hedged exchange rate in 2019?
Answer: 1.1932
As of June 30,
As of June 30,
2019
2018
(U.S. $ in thousands)
(U.S. $ in thousands)
Employee benefits
$3,323
$2,094
Dilapidation provision
2,759
2,269
$6,082
$4,363
non-current provisions .
non-current provisions consisted of the following : .
the non-current provision for employee benefits includes long service leave as described above .
the dilapidation provision relates to certain lease arrangements for office space entered into by the group .
these lease arrangements require the group to restore each premises to its original condition upon lease termination .
accordingly the group records a provision for the present value of the estimated future costs to retire long-lived assets at the expiration of these leases .

Question: What is the total non-current provisions for fiscal years 2018 and 2019 respectively?
Answer: $4,363 $6,082
Fiscal Year Ended January 31,
Fiscal Year Ended January 31,
2019
2018
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations
$75.6
$130.7
Plan assets
70.0
112.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations
$91.6
$158.1
Plan assets
80.8
121.1
on a worldwide basis the company ' s defined benefit pension plans were 88 % funded as of january 31 2019 .
as of january 31 2019 the aggregate accumulated benefit obligation was $ 85 .
1 million for the defined benefit pension plans compared to $ 139 .
5 million as of january 31 2018 .
included in the aggregate data in the following tables are the amounts applicable to the company ' s defined benefit pension plans with accumulated benefit obligations in excess of plan assets as well as plans with projected benefit obligations in excess of plan assets .
amounts related to such plans at the end of each period were as follows : because their exercise prices are higher than the average market value of autodesk ’ s stock during the fiscal year .

Question: How much is the percentage change in the projected benefit obligations from 2018 to 2019?
Answer: -42.06
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Non-U.S. DB plans
$  243
$  325
Non pension postretirement benefit plans
304
335
Multi-employer plans
32
38
DC plans
1,040
1,024
Direct benefit payments
559
567
Total
$2,177
$2,288
contributions and direct benefit payments .
it is the company ’ s general practice to fund amounts for pensions sufficient to meet the minimum requirements set forth in applicable employee benefits laws and local tax laws .
from time to time the company contributes additional amounts as it deems appropriate .
the following table presents the contributions made to the non-u .
s .
db plans non pension postretirement benefit plans multi-employer plans dc plans and direct payments for 2019 and 2018 .
the cash contributions to the multi-employer plans represent the annual cost included in the net periodic -income / cost recognized in the consolidated income statement .
the company ’ s participation in multi-employer plans has no material impact on the company ’ s financial statements .
in 2019 and 2018 $ 635 million and $ 598 million respectively was contributed in u .
s .
treasury securities which is considered a non-cash transaction -includes the active medical trust .

Question: What is the average Non pension postretirement benefit plans?
Answer: 319.5
(In Millions)
Dec 28, 2019
Dec 29, 2018
Changes in projected benefit obligation:
Beginning projected benefit obligation
$3,433
$3,842
Service cost
54
65
Interest cost
113
113
Actuarial (gain) loss
829
(204)
Currency exchange rate changes
(2)
(121)
Plan curtailments
—
(150)
Plan settlements
(57)
(74)
Other
(86)
(38)
Ending projected benefit obligation 1
4,284
3,433
Changes in fair value of plan assets:
Beginning fair value of plan assets
2,551
2,287
Actual return on plan assets
193
(38)
Employer contributions
30
480
Currency exchange rate changes
3
(62)
Plan settlements
(57)
(74)
Other
(66)
(42)
Ending fair value of plan assets 2
2,654
2,551
Net funded status
$1,630
$882
Amounts recognized in the Consolidated Balance Sheets
Other long-term assets
$—
$244
Other long-term liabilities
$1,630
$1,126
Accumulated other comprehensive loss (income), before tax 3
$1,730
$1,038
benefit obligation and plan assets for pension benefit plans .
the vested benefit obligation for a defined-benefit pension plan is the actuarial present value of the vested benefits to which the employee is currently entitled based on the employee ’ s expected date of separation or retirement .
1 the projected benefit obligation was approximately 35 % in the u .
s .
and 65 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
2 the fair value of plan assets was approximately 55 % in the u .
s .
and 45 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
3 the accumulated other comprehensive loss -income before tax was approximately 35 % in the u .
s .
and 65 % outside of the u .
s .
as of december 28 2019 and december 29 2018 .
changes in actuarial gains and losses in the projected benefit obligation are generally driven by discount rate movement .
we use the corridor approach to amortize actuarial gains and losses .
under this approach net actuarial gains or losses in excess of 10 % of the larger of the projected benefit obligation or the fair value of plan assets are amortized on a straight-line basis .

Question: How much is the ending projected benefit obligation outside of the US in 2018?
Answer: 2231.45
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Balance at beginning of year
$190
115
95
Accretion expense
11
10
6
Liabilities assumed in acquisition of Level 3(1)
—
58
45
Liabilities settled
(14)
(14)
(3)
Liabilities transferred to Cyxtera
—
—
(20)
Change in estimate
10
21
(8)
Balance at end of year
$197
190
115
asset retirement obligations .
at december 31 2019 our asset retirement obligations balance was primarily related to estimated future costs of removing equipment from leased properties and estimated future costs of properly disposing of asbestos and other hazardous materials upon remodeling or demolishing buildings .
asset retirement obligations are included in other long-term liabilities on our consolidated balance sheets .
as of the level 3 acquisition date we recorded liabilities to reflect our fair values of level 3 ’ s asset retirement obligations .
our fair value estimates were determined using the discounted cash flow method .
the following table provides asset retirement obligation activity : .
-1 the liabilities assumed during 2018 relate to purchase price adjustments during the year .
the 2019 2018 and 2017 change in estimates are offset against gross property plant and equipment .

Question: Which year has the largest accretion expense?
Answer: 2019
December 31, 2018
As Previously Reported
Adjustment
As Revised
Deferred commissions, current portion
$24,467
$1,064
$25,531
Total current assets
573,035
1,064
574,099
Deferred commissions, net of current portion
45,444
10,006
55,450
Total assets
807,156
11,070
818,226
Accrued expenses
68,331
1,734
70,065
Total current liabilities
400,423
1,734
402,157
Accumulated deficit
(529,962)
9,336
(520,626)
Total stockholders’ equity
55,907
9,336
65,243
Total liabilities and stockholders’ equity
807,156
11,070
818,226
revision of prior period financial statements .
during the preparation of the financial statements for the three months ended september 30 2019 the company identified a misstatement in previously issued financial statements .
the misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the company ’ s january 1 2018 adoption of accounting standards update no .
2014-09 “ revenue from contracts with customers -topic 606 ” - “ asu 2014-09 ” or “ topic 606 ” and impacted the january 1 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses .
the company determined that the error was not material to any previously issued financial statements .
the company has revised the december 31 2018 consolidated balance sheet and the statements of changes in stockholders ’ equity for all periods after january 1 2018 to correct the misstatement as follows -in thousands : .

Question: What was the total adjustment of total current assets and total assets?
Answer: 12134
As of December 31,
As of December 31,
2018
2019
Dividends receivable from associate (Note 5)
885
450
Due from The Cool Pool Limited
32,397
—
Other receivables
113
123
Total
33,395
573
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
21 .
related party transactions .
the group had the following balances with related parties which have been included in the consolidated statements of financial position : .
current assets .
dividends receivable and other amounts due from related parties .
on june 28 2019 gaslog transferred to golar its 100 shares of the common capital stock of the cool pool limited -note 1 .
as of december 31 2019 the receivable balance from the cool pool is nil .

Question: How many shares of Cool Pool Limited was transferred to Golar?
Answer: 100
At 30 Mar 2019
At 31 Mar 2018
Premier schemes
RHM schemes
Premier schemes
RHM schemes
Discount rate
2.45%
2.45%
2.70%
2.70%
Inflation – RPI
3.25%
3.25%
3.15%
3.15%
Inflation – CPI
2.15%
2.15%
2.05%
2.05%
Expected salary increases
n/a
n/a
n/a
n/a
Future pension increases
2.10%
2.10%
2.10%
2.10%
at the balance sheet date the combined principal accounting assumptions were as follows : .
for the smaller overseas schemes the discount rate used was 1 .
50 % -2017 / 18 : 1 .
80 % and future pension increases were 1 .
30 % -2017 / 18 : 1 .
45 % .
at 30 march 2019 and 31 march 2018 the discount rate was derived based on a bond yield curve expanded to also include bonds rated aa by one credit agency -and which might for example be rated a or aaa by other agencies .

Question: What is the average inflation RPI for premier schemes?
Answer: 3.2
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Current assets:
Cash
$67,818
$—
$—
$67,818
Cash equivalents:
Money market funds
126,075
—
—
126,075
Corporate bonds
1,000
—
—
1,000
Agency bonds
6,485
1
—
6,486
Commercial paper
9,609
—
(1)
9,608
Certificates of deposit
171
—
—
171
US treasury securities
4,749
—
—
4,749
Total cash equivalents
148,089
1
(1)
148,089
Total cash and cash equivalents
215,907
1
(1)
215,907
Short-term investments:
Corporate bonds
103,130
110
(7)
103,233
Agency bonds
3,966
2
—
3,968
US treasury securities
50,703
62
(1)
50,764
Commercial paper
23,827
1
—
23,828
Certificates of deposit
3,936
2
(1)
3,937
Asset-backed securities
15,837
12
—
15,849
Total short-term investments
201,399
189
(9)
201,579
Long-term investments:
Corporate bonds
19,407
12
(4)
19,415
US treasury securities
19,300
25
—
19,325
Asset-backed securities
11,693
10
(1)
11,702
Strategic investments
9,750
—
—
9,750
Total long-term investments
$60,150
$47
$(5)
$60,192
5 .
investments .
investments in marketable securities .
the company ’ s investments in available-for-sale marketable securities are made pursuant to its investment policy which has established guidelines relative to the diversification of the company ’ s investments and their maturities with the principal objective of capital preservation and maintaining liquidity sufficient to meet cash flow requirements .
the following is a summary of investments including those that meet the definition of a cash equivalent as of december 31 2019 -in thousands : .

Question: What percentage of total unrealised gains for short-term investments consist of US treasury securities?
Answer: 32.8
Number of Shares (thousands)
Weighted-Average Exercise Price
Weighted-Average Remaining Contractual Term (years)
Aggregate Intrinsic Value(1) (thousands)
Outstanding as of December 31, 2018
4,674
$5.19
Granted
—
$ —
Exercised
(842)
$2.84
Canceled
(130)
$9.41
Outstanding as of December 31, 2019
3,702
$5.57
3.52
$6,395
Vested and exercisable as of December 31, 2019
3,427
$5.49
3.56
$6,210
stock options .
the following tables summarize our stock option activities and related information : .
-1 the aggregate intrinsic value represents the excess of the closing price of our common stock of $ 6 .
87 as of december 31 2019 over theexercise price of the outstanding in-the-money options .

Question: What is the difference in outstanding shares as of December 31, 2018 and 2019?
Answer: 972
millions
2019
2018
2017
Cost of cloud and software
138
3
55
Cost of services
154
3
118
Research and development
467
3
9
Sales and marketing
299
11
2
General and administration
71
0
2
Restructuring expenses
1,130
19
182
if not presented separately in our income statement restructuring expenses would have been classified in the different expense items in our income statement as follows : .
restructuring expenses by functional area .

Question: In which years are Restructuring Expenses by Functional Area calculated?
Answer: 2019 2018 2017
Acquisitions 2017–2019
Acquisitions 2017–2019
Acquisitions 2017–2019
Acquisitions 2017–2019
2019
2019
2018
2017
Total consideration, including cash
1,957
1,314
62
Net assets acquired
Cash and cash equivalents
142
94
–
Property, plant and equipment
353
4
12
Intangible assets
497
481
101
Investments in associates
101
64
–
Other assets
1,357
254
1
Provisions, incl. post-employment benefits
–102
–
–
Other liabilities
–743
–494
25
Total identifiable net assets
1,605
403
139
Costs recognized in net income
153
–
–
Goodwill
199
911
–77
Total
1,957
1,314
62
Acquisition-related costs 1)
85
24
49
acquisitions and divestments acquisitions .
in 2019 ericsson made acquisitions with a negative cash flow effect amounting to sek 1815 -1220 million .
the acquisitions presented below are not material but the company gives the information to provide the reader a summarized view of the content of the acquisitions made .
the acquisitions consist primarily of : .
kathrein : on october 2 2019 the company acquired assets from kathrein a world leading provider of antenna and filter technologies with approximately 4000 employees .
kathrein ’ s antenna and filters business has a strong r & d organization with extensive experience in antenna design and research coupled with a strong ipr portfolio .
in addition to broadening ericsson ’ s portfolio of antenna and filter products the acquisition will bring vital competence for the evolution of advanced radio network products .
the acquired kathrein business has had a negative impact of sek – 0 .
5 billion since the acquisition corresponding to – 1 percentage point in networks operating margin .
balances to facilitate the purchase price allocation are preliminary .
csf : on august 20 2019 the company acquired 100 % of the shares in csf holdings inc .
a us-based technology company with approximately 25 employees .
csf strengthens iconectiv ’ s business to consumer -b2c product platforms to enable growth in messaging and toll-free number -tfn management .
balances to facilitate the purchase price allocation are final .
st-ericsson : before st-ericsson was a joint venture where ericsson and st microelectronics had a 50 / 50 ownership .
this joint venture consisted of a number of legal entities where the two parties owned different stakes in the different legal entities .
in december 2019 the company initiated transactions to wind-down the legal structure of st-ericsson by acquiring the remaining shares in two legal st-ericsson entities and costs of sek – 0 .
3 billion impacted the result .
the company now owns 100 % of the shares in those entities .
in order to finalize a purchase price allocation all relevant information needs to be in place .
examples of such information are final consideration and final opening balances they may remain preliminary for a period of time due to for example adjustments of working capital tax items or decisions from local authorities .
1 acquisition-related costs are included in selling and administrative expenses in the consolidated income statement .

Question: What is the total consideration for 2017?
Answer: 62
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Primary geographical markets
North America
93%
95%
96%
Others
7%
5%
4%
Total revenues
100%
100%
100%
disaggregation of revenue .
the following table provides information about disaggregated revenue by primary geographical markets : .
the company derived over 90 % and approximately 88 % and 84 % of subscription revenues from ringcentral office product for the years ended december 31 2019 2018 and 2017 respectively .

Question: What is the average percentage of revenue earned in North America between 2017 to 2019?
Answer: 94.67
Year Ended December 31, 2018
Reported Balances
Impact of ASC 606
ASC 605 Historical Adjusted Balances
(Dollars in millions, except per share amounts and shares in thousands)
Operating revenue
$23,443
39
23,482
Cost of services and products (exclusive of depreciation and amortization)
10,862
22
10,884
Selling,general and administrative
4,165
71
4,236
Interest expense
2,177
(9)
2,168
Income tax expense
170
(12)
158
Net loss
(1,733)
(33)
(1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE
BASIC
$(1.63)
(0.03)
(1.66)
DILUTED
$(1.63)
(0.03)
(1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC
1,065,866
-
1,065,866
DILUTED
1,065,866
-
1,065,866
-5 revenue recognition .
the following tables present our reported results under asc 606 and a reconciliation to results using the historical accounting method : .

Question: What is the average income tax expense under reported balances and ASC 605 Historical Adjusted Balances?
Answer: 164
December 31,
December 31,
December 31,
December 31,
(in thousands of $)
2018
2017
Change
% Change
Total operating revenues
127,625
—
127,625
100%
Vessel operating expenses
(26,317)
(2)
(26,315)
1,315,750%
Voyage expenses
(1,363)
(121)
(1,242)
1,026%
Administrative expenses
175
(1,736)
1,911
(110)%
Project development expenses
(16,526)
(2,506)
(14,020)
559%
Depreciation and amortization
(28,193)
—
(28,193)
100%
Other operating gains
2,749
15,100
(12,351)
(82)%
Operating income
58,150
10,735
47,415
442%
Equity in net losses of affiliates
(2,047)
(8,153)
6,106
(75)%
flng segment .
total operating revenues : on may 31 2018 the hilli was accepted by the customer and accordingly commenced operations .
as a result she generated $ 127 .
6 million total operating revenues in relation to her liquefaction services for the year ended december 31 2018 .
vessel operating expenses : this represents the vessel operating expenses incurred by the hilli since she commenced operations .
project development expenses : this relates to non-capitalized project-related expenses comprising of legal professional and consultancy costs .
the increase for the twelve months ended december 31 2018 was primarily as a result of increased engineering consultation fees and front-end engineering and design costs in relation to the gimi gta project .
depreciation : subsequent to the customer ' s acceptance of the hilli we determined her to be operational and therefore depreciation commenced during the second quarter of 2018 .
other operating gains : includes the realized and unrealized gain on the oil derivative instrument .
in 2018 we recognized a realized gain of $ 26 .
7 million and an unrealized fair value loss of $ 10 .
0 million relating to the lta oil derivative instrument as a result of the increased price of brent crude during the year .
the derivative asset was recognized upon the lta becoming effective in december 2017 .
in 2017 we recognized an unrealized fair value gain of $ 15 .
1 million .
for the year ended december 31 2018 this is partially offset by a $ 1 .
3 million write off of capitalized conversion costs in relation to the gandria .
in addition subsequent to the decision to wind down onelng we wrote off $ 12 .
7 million of the trading balance with onelng as we deem it to be no longer recoverable .
equity in net losses of affiliates : pursuant to the formation of onelng in july 2016 we equity account for our share of net losses in onelng .
given the difficulties in finalizing an attractive debt financing package along with other capital and resource priorities in april 2018 golar and schlumberger decided to wind down onelng and work on flng projects as required on a case-by-case basis .
as a result activity levels have been substantially reduced for the year ended december 31 2018 and the carrying value of the investment was written down to $ nil .

Question: Why did the activity levels decrease in 2018?
Answer: Golar and Schlumberger decided to wind down OneLNG and work on FLNG projects as required on a case-by-case basis