FangyuLei/tatqa huggingface dataset:
As of December 31,
As of December 31,
2018
2019
Cash and cash equivalents
342,594
263,747
Short-term investments
25,000
4,500
Trade and other receivables
20,244
24,900
Dividends receivable and other amounts due from related parties
33,395
573
Derivative financial instruments
15,188
4,001
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 .
credit risk .
credit risk is the risk that a counterparty will fail to discharge its obligations and cause a financial loss and arises from cash and cash equivalents short-term investments favorable derivative financial instruments and deposits with banks and financial institutions as well as credit exposures to customers including trade and other receivables dividends receivable and other amounts due from related parties .
the group is exposed to credit risk in the event of non-performance by any of its counterparties .
to limit this risk the group currently deals primarily with financial institutions and customers with high credit ratings .
for the year ended december 31 2019 70 .
0 % of the group ’ s revenue was earned from shell -december 31 2018 and december 31 2017 74 .
2 % and 92 .
6 % respectively and accounts receivable were not collateralized ; however management believes that the credit risk is partially offset by the creditworthiness of the group ’ s counterparties .
bg group was acquired by shell on february 15 2016 .
this acquisition does not impact the contractual obligations under the existing charter party agreements .
the group did not experience significant credit losses on its accounts receivable portfolio during the three years ended december 31 2019 .
the carrying amount of financial assets recorded in the consolidated financial statements represents the group ’ s maximum exposure to credit risk .
management monitors exposure to credit risk and they believe that there is no substantial credit risk arising from the group ’ s counterparties .
the credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies .

Question: What are the components subjected to credit risk?
Answer: Cash and cash equivalents Short-term investments Trade and other receivables Dividends receivable and other amounts due from related parties Derivative financial instruments
2019
2018
Weighted average fair value per option granted
$2.34
$2.13
Weighted average share price
$58
$57
Weighted average exercise price
$58
$56
Expected dividend growth
5%
5%
Expected volatility
14%
12%
Risk-free interest rate
2%
2%
Expected life (years)
4
4
assumptions used in stock option pricing model .
the fair value of options granted was determined using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans such as the vesting period .
the following table shows the principal assumptions used in the valuation .
expected dividend growth is commensurate with bce ’ s dividend growth strategy .
expected volatility is based on the historical volatility of bce ’ s share price .
the risk-free rate used is equal to the yield available on government of canada bonds at the date of grant with a term equal to the expected life of the options .

Question: How is the fair value of options granted determined?
Answer: using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
2017
Numerator:
Consolidated net income
$1,503
$1,848
$273
Denominator:
Denominator for basic earnings per common share—weighted-average common shares outstanding
767
762
754
Effect of dilutive stock options and awards under the treasury stock method
4
9
12
Denominator for diluted earnings per common share—weighted-average common shares outstanding plus dilutive common shares under the treasury stock method
771
771
766
Basic earnings per common share
$1.96
$2.43
$0.36
Diluted earnings per common share
$1.95
$2.40
$0.36
20 .
computation of basic / diluted earnings per common share .
the following table sets forth the computation of basic and diluted earnings per common share -amounts in millions except per share data : .
the vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures .
the shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period .
additionally potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive .

Question: What was the percentage change in basic earnings per common share between 2017 and 2018?
Answer: 575
December 31,
December 31,
December 31,
2019
2019
2018
Goodwill and other intangibles
$136,882
$114,532
Lease arrangements
31,128
—
Property and equipment
13,270
8,168
Unbilled receivables - IRC Section 481(a)
5,878
8,816
Gross deferred tax liabilities
187,158
131,516
Lease obligations
(34,146)
—
Retirement and other liabilities
(18,614)
(20,707)
Allowance for potential contract losses and other contract reserves
(2,205)
(1,681)
Foreign and state operating loss carryforwards
(2,239)
(1,709)
Less: Valuation allowance
1,828
1,537
Gross deferred tax assets
(55,376)
(22,560)
Net deferred tax liabilities
$131,782
$108,956
deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements .
a summary of the tax effect of the significant components of deferred income taxes is as follows -in thousands : .
at december 31 2019 we had state and foreign net operating losses of approximately $ 12 .
2 million and $ 7 .
9 million respectively .
the state net operating losses expire beginning 2027 through 2038 .
we recorded a full valuation allowance against the foreign net operating losses and a partial valuation allowance against the state net operating losses as we do not believe those losses will be fully utilized in the future .

Question: What is the ratio of gross deferred tax to net deferred tax liabilities on December 31, 2018?
Answer: 1.21
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Cash flows from operating activities
$47,112
$60,710
$57,187
Cash flows used in investing activities
(73,414)
(13,377)
(168,795)
Cash flows (used in) / from financing activities
(130)
2,399
67,303
historical cash flows .
the following table sets forth our cash flows for the periods indicated -in thousands : .

Question: What was the Cash flows (used in) / from financing activities in 2019?
Answer: (130)
September 30,
September 30,
2019
2018
(Amounts in thousands)
(Amounts in thousands)
Current accrued benefit liability
$335
$340
Non-current accrued benefit liability
6,904
6,168
Total accrued benefit liability
$7,239
$6,508
plans with projected benefit obligations in excess of plan assets are attributable to unfunded domestic supplemental retirement plans and our u .
k .
retirement plan .
accrued benefit liability reported as : .
as of september 30 2019 and 2018 the amounts included in accumulated other comprehensive income consisted of deferred net losses totaling approximately $ 6 .
3 million and $ 5 .
3 million respectively .
the amount of net deferred loss expected to be recognized as a component of net periodic benefit cost for the year ending september 30 2019 is approximately $ 229 thousand .

Question: What is the change in non-current accrued benefit liability between 2018 and 2019?
Answer: 736
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
2018
2017
Change
% Change
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$82.3
$50.5
$31.8
63%
Cost of revenues
15.3
6.0
9.3
155%
Gross profit
67.0
44.5
22.5
51%
Gross margin
81%
88%
Operating expenses:
Selling, general and administrative
32.2
28.6
3.6
13%
Research and development
2.1
1.5
0.6
40%
Total operating expenses
34.3
30.1
4.2
14%
Other income (expense)
(4.0)
2.2
(6.2)
(282)%
Income before income taxes
28.7
16.6
12.1
73%
Income tax provision (benefit)
8.0
(6.2)
14.2
(229)%
Net income
$20.7
$22.8
$(2.1)
(9)%
year ended december 31 2018 compared with the year ended december 31 2017 : .
revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program .
the revenue increase is primarily due to licensing revenues as further described in " item 1 .
business " - " licensing and enforcement - current activities post 2013 " .
cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs .
cost of revenues increased largely in proportion to increase in revenues .
selling general and administrative expenses - " sg & a " consisted primarily of legal fees incurred in operations and employee headcount related expenses .
these comprise approximately 74 % of total sg & a expense .
litigation expenses increased $ 4 .
2 million to $ 16 .
5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions .
see " item 3 .
legal proceedings " .
employee headcount related expenses increased $ 1 .
8 million to $ 7 .
2 million in 2018 compared to 2017 and is primarily due to incentive bonuses earned during the year .
the balance of sg & a expenses include consulting other professional services facilities and other administrative fees and expenses .
research and development expenses - " r & d " are primarily from our finjan mobile security business and increased by $ 0 .
6 million to $ 2 .
1 million in 2018 compared to 2017 as we continue to position this business for future growth .
other income -expense is primarily due to changes in the fair value of the warrant liability of $ 3 .
4 million in 2018 versus a benefit of $ 2 .
2 million in 2017 and interest expense of $ 0 .
6 million in 2018 net .
we recognized an income tax expense of $ 8 .
1 million on pre-tax income of $ 28 .
7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $ 6 .
2 million in 2017 .

Question: What are the respective increase in R&D expenses between 2017 and 2018, as well as the R&D expenses in 2018?
Answer: $0.6 million $2.1 million
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28,
2019
December 29, 2018
December 30, 2017
Balance at beginning of year
$2,102
$ 3,662
$2,972
Accruals
3,881
3,181
8,115
Settlements
(4,041)
(4,741)
(7,425)
Balance at end of year
$1,942
$2,102
$3,662
warranty obligations .
we offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized .
the warranty liability is based upon historical experience and our estimate of the level of future costs .
while we engage in product quality programs and processes our warranty obligation is affected by product failure rates material usage and service delivery costs incurred in correcting a product failure .
we continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures .
as we sell new products to our customers we must exercise considerable judgment in estimating the expected failure rates .
this estimating process is based on historical experience of similar products as well as various other assumptions that we believe to be reasonable under the circumstances .
we provide for the estimated cost of product warranties at the time revenue is recognized .
warranty costs are reflected in the consolidated statement of income as a cost of revenues .
a reconciliation of the changes in our warranty liability is as follows -in thousands : .

Question: What is the change in Balance at beginning of year from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: -1560
2019
2018
$'000
$'000
Opening balance at 1 July
10,693
8,611
Capital contribution / acquisition of shareholding in associates
-
2,048
Share of profit from associates*
1,695
1,282
Distributions from associate
-
(1,248)
Closing balance at 30 June
12,388
10,693
interest in associates .
* included within share of profit from associates is $ 1917000 representing nsr ’ s share of fair value gains related to investment properties held by joint ventures and associates -30 june 2018 : $ 1383000 .
the group owns 24 .
9 % -2018 : 24 .
9 % of the australia prime storage fund - “ apsf ” .
apsf is a partnership with universal self storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around australia .
during the year ended 30 june 2019 national storage -operations pty ltd earned fees of $ 0 .
8m from apsf associated with the design development financing of the construction process and ongoing management of centres -see note 17 -30 june 2018 : $ 0 .
7m .
as at 30 june 2019 apsf had two operating centres in queensland australia with a third asset under construction in victoria australia .
following the financial year end on 26 july 2019 the group purchased two storage centre investment properties from apsf for $ 42 .
6m and reached an agreement to purchase a third asset for $ 21 .
35m on completion of construction -see note 23 .
during the year ended 30 june 2018 the group purchased a storage centre investment property asset in queensland australia from apsf for $ 14m .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
as at 30 june 2019 apsf had contractual commitments of $ 2 .
8m in place for the construction of one storage centre in victoria australia .
neither associate had any contingent liabilities or any other capital commitments at 30 june 2019 or 30 june 2018 .
the group holds a 24 % -30 june 2018 : 24 .
8 % holding in spacer marketplaces pty ltd - “ spacer ” .
spacer operate online peer-to-peer marketplaces for self-storage and parking .

Question: In which year was the Closing balance at 30 June less than 11,000 thousands?
Answer: 2018
Year Ended December 31,
Year Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
General and administrative
$ 46,820
$ 31,462
$ 15,358
48.8%
% of revenue
23%
21%
general and administrative expense .
general and administrative expense increased by $ 15 .
4 million in 2019 compared to 2018 .
the increase was primarily due to a $ 9 .
8 million increase in employee-related costs which includes stock-based compensation associated with our increased headcount from 89 employees as of december 31 2018 to 113 employees as of december 31 2019 .
there was an additional increase of $ 3 .
7 million in depreciation and amortization $ 0 .
8 million to support compliance as a public company a $ 0 .
6 million increase in office related expenses to support the administrative team and an increase of $ 0 .
2 million in software subscription costs .

Question: In which year was General and administrative expenses less than 50,000 thousands?
Answer: 2019 2018
2019
2018
Increase/ (decrease)
% Change
Net revenues by geographic region:
Americas
$3,341
$3,880
$(539)
(14)%
EMEA (1)
2,239
2,618
(379)
(14)
Asia Pacific
909
1,002
(93)
(9)
Consolidated net revenues
$6,489
$7,500
$(1,011)
(13)
net revenues by geographic region .
the following table details our consolidated net revenues by geographic region -amounts in millions : .
-1 “ emea ” consists of the europe middle east and africa geographic regions .
americas .
the decrease in net revenues in the americas region for 2019 as compared to 2018 was primarily due to lower revenues recognized from the destiny franchise -reflecting our sale of the publishing rights for destiny to bungie in december 2018 .
emea .
the decrease in net revenues in the emea region for 2019 as compared to 2018 was primarily due to : .
lower revenues recognized from the destiny franchise ; and lower revenues recognized from call of duty : black ops 4 which was released in october 2018 as compared to call of duty : wwii which was released in november 2017 .
asia pacific .
the decrease in net revenues in the asia pacific region for 2019 as compared to 2018 was primarily due to : .
lower revenues recognized from hearthstone primarily due to the prior year including additional digital content delivered in connection with the renewal of our contract with netease inc .
in december 2018 with no equivalent transaction for the franchise in 2019 ; and lower revenues recognized from the destiny franchise .
the decrease was partially offset by : • revenues recognized from crash team racing nitro-fueled which was released in june 2019 ; • revenues from sekiro : shadows die twice which was released in march 2019 ; and • higher revenues recognized from call of duty : modern warfare which was released in october 2019 as compared to call of duty : black ops 4 .

Question: What was the total net revenues in 2018 of Americas and EMEA?
Answer: 6498
Revenue and Receipts
Unearned Revenue
For the Year Ended As of
For the Year Ended As of
For the Year Ended As of
As of
January 31, 2020
February 1, 2019
February 2, 2018
January 31, 2020
February 1, 2019
Reseller revenue
$3,288
$2,355
$1,464
$3,787
$2,554
Internal-use revenue
82
41
46
57
29
Collaborative technology project receipts
10
4
—
n/a
n/a
dell purchases our products and services directly from us as well as through our channel partners .
information about our revenue and receipts and unearned revenue from such arrangements for the periods presented consisted of the following -table in millions : .
sales through dell as a distributor which is included in reseller revenue continues to grow rapidly .
customer deposits resulting from transactions with dell were $ 194 million and $ 85 million as of january 31 2020 and february 1 2019 respectively .

Question: What were customer deposits resulting from transactions with Dell in 2020?
Answer: $194 million
Net additions (losses)
% of penetration(2)
% of penetration(2)
% of penetration(2)
Years ended
Years ended
Years ended
Years ended
Years ended
August 31,
August 31,
August 31,
August 31,
August 31,
2019
2019
2018(1)
2019
2018
Primary service units
1,810,366
(56,552)
(55,849)
Internet service customers
788,243
5,966
14,173
44.7
44.7
Video service customers
649,583
(39,185)
(37,035)
36.8
39.3
Telephony service customers
372,540
(23,333)
(32,987)
21.1
22.6
customer statistics .
-1 excludes adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018 .
-2 as a percentage of homes passed .
during the third quarter of fiscal 2018 the canadian broadband services segment implemented a new customer management system replacing 22 legacy systems .
while the customer management system was still in the stabilization phase contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 and the first quarter of 2019 .
contact center and marketing operations had returned to normal at the end of the first quarter of 2019 .
variations of each services are also explained as follows : .
internet fiscal 2019 internet service customers net additions stood at 5966 compared to 14173 for the prior year mainly due to : • the ongoing interest in high speed offerings ; • the sustained interest in bundle offers ; and • the increased demand from internet resellers ; partly offset by • competitive offers in the industry ; and • contact center congestion during the stabilization period of the new customer management system .
video fiscal 2019 video service customers net losses stood at 39185 compared to 37035 for the prior year as a result of : • highly competitive offers in the industry ; • a changing video consumption environment ; and • contact center congestion during the stabilization period of the new customer management system ; partly offset by • customers ' ongoing interest in digital advanced video services ; and • customers ' interest in video services bundled with fast internet offerings .
telephony fiscal 2019 telephony service customers net losses amounted to 23333 compared to 32987 for the prior year mainly due to : • technical issues with telephony activations following the implementation of the new customer management system which were resolved at the end of the first quarter ; • increasing wireless penetration in north america and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only ; partly offset by • growth in the business sector ; and • more telephony bundles due to additional promotional activity in the second half of fiscal 2019 .
distribution of customers at august 31 2019 69 % of the canadian broadband services segment ' s customers enjoyed " double play " or " triple play " bundled services .

Question: How many legacy systems were replaced by implementing the new customer management system?
Answer: 22