FangyuLei/tatqa huggingface dataset:
(in thousands of $)
2019
2018
2017
Service cost
162
250
313
Interest cost
1,740
1,687
1,901
Expected return on plan assets
(375)
(926)
(843)
Recognized actuarial loss
777
1,392
1,182
Net periodic benefit cost
2,304
2,403
2,553
22 .
pensions .
defined contribution scheme .
we operate a defined contribution scheme .
the pension cost for the period represents contributions payable by us to the scheme .
the charge to net income for the years ended december 31 2019 2018 and 2017 was $ 2 .
4 million $ 1 .
9 million and $ 1 .
7 million respectively .
defined benefit schemes .
we have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees .
benefits are based on the employee ' s years of service and compensation .
net periodic pension plan costs are determined using the projected unit credit cost method .
our plans are funded by us in conformity with the funding requirements of the applicable government regulations .
plan assets consist of both fixed income and equity funds managed by professional fund managers .
we have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees .
benefits are based on the employee ' s years of service and compensation .
net periodic pension plan costs are determined using the projected unit credit cost method .
our plans are funded by us in conformity with the funding requirements of the applicable government regulations .
plan assets consist of both fixed income and equity funds managed by professional fund managers .
we use december 31 as a measurement date for our pension plans .
the components of net periodic benefit costs are as follows : .
the components of net periodic benefit costs are recognized in the income statement within administrative expenses and vessel operating expenses .
the estimated net loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net periodic pension benefit cost during the year ended december 31 2019 is $ 0 .
8 million -2018 : $ 1 .
4 million .

Question: What was the percentage change in net periodic benefit cost from 2018 to 2019?
Answer: -4.12
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2019
2018
2018
2017
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%
results of operations .
we operate a cybersecurity business focused on licensing and enforcement providing advisory services developing mobile security applications and investing in emerging cybersecurity technologies and intellectual property .
the following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data .
the year to year comparison of results of operations is not necessarily indicative of results of operations for future periods .

Question: What is the percentage change in cost of revenue between 2017 and 2018?
Answer: 155
(In millions)
2020
2021-2022
2023-2024
Thereafter
Total
Long-term debt: (a)
Principal payments
$ 5,518
$ 11,744
$ 8,000
$ 47,519
$ 72,781
Interest payments
2,299
4,309
3,818
29,383
39,809
Construction commitments (b)
3,443
515
0
0
3,958
Operating leases, including imputed interest (c)
1,790
3,144
2,413
3,645
10,992
Finance leases, including imputed interest (c)
797
2,008
2,165
9,872
14,842
Transition tax (d)
1,180
2,900
4,168
8,155
16,403
Purchase commitments (e)
17,478
1,185
159
339
19,161
Other long-term liabilities (f)
0
72
29
324
425
Total
$  32,505
$  25,877
$  20,752
$  99,237
$  178,371
contractual obligations .
the following table summarizes the payments due by fiscal year for our outstanding contractual obligations as of june 30 2019 : .
-a refer to note 11 – debt of the notes to financial statements .
-b refer to note 7 – property and equipment of the notes to financial statements .
-c refer to note 15 – leases of the notes to financial statements .
-d refer to note 12 – income taxes of the notes to financial statements .
-e amounts represent purchase commitments including open purchase orders and take-or-pay contracts that are not presented as construction commitments above .
-f we have excluded long-term tax contingencies other tax liabilities and deferred income taxes of $ 14 .
2 billion from the amounts presented as the timing of these obligations is uncertain .
we have also excluded unearned revenue and non-cash items .

Question: What are the construction commitments in 2020 as a percentage of the total contractual obligations?
Answer: 10.59
December 31
December 31
2019
2018
(in thousands)
(in thousands)
Government
$1,012
$—
Asset Backed
4,854
1,786
Industrial
5,034
2,381
Financial
6,879
7,136
$17,779
$11,303
note 3 - short term investments .
the company ' s short term investments are classified as below with maturities of twelve months or less unrealized gains and losses were immaterial for the periods presented : .

Question: What is the percentage change in the company's financial short term investments between 2018 and 2019?
Answer: -3.6
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
SG&A expenses
$114,450
$94,876
$75,167
$62,586
$58,297
Depreciation and amortization expense (a)
9,551
7,977
6,901
5,859
5,008
Non-cash share-based compensation (b)
6,912
5,949
4,195
3,972
3,723
Launch expense (c)
4,563
3,540
3,066
2,813
2,626
Loss on disposal of equipment
649
—
—
—
—
Secondary offering expenses (d)
302
362
—
—
593
Leadership transition expenses (e)
—
—
63
1,291
—
Litigation expense (f)
—
348
145
—
—
Adjusted SG&A Expenses
$92,473
$76,698
$60,797
$48,651
$46,347
Adjusted SG&A Expenses as a % of Net Sales
37.6%
39.7%
39.9%
37.5%
40.8%
the following table provides a reconciliation of adjusted sg & a to sg & a expenses the most directly comparable financial measure presented in accordance with u .
s .
gaap : .
-a represents depreciation and amortization expense included in sg & a .
-b represents non-cash share-based compensation expense included in sg & a .
-c represents new store marketing allowance of $ 1000 for each store added to our distribution network as well as the non-capitalized freight costs associated with freshpet fridge replacements .
the expense enhances the overall marketing spend to support our growing distribution network .
-d represents fees associated with secondary public offerings of our common stock .
-e represents charges associated with our former chief executive officer ’ s separation agreement as well as changes in estimates associated with leadership transition costs .
-f represents fees associated with two securities lawsuits .

Question: Which year had the greatest SG&A expenses?
Answer: 2019
Year Ended
Year Ended
June 30
June 30
2019
2018
Net income
$271,885
$365,034
Non-cash expenses
180,987
87,906
Change in receivables
(11,777)
21,489
Change in deferred revenue
23,656
1,255
Change in other assets and liabilities
(33,623)
(63,542)
Net cash provided by operating activities
$431,128
$412,142
liquidity and capital resources .
the company ’ s cash and cash equivalents increased to $ 93628 at june 30 2019 from $ 31440 at june 30 2018 .
cash at the end of fiscal 2018 was lower due primarily to the acquisition of ensenta and higher repayment of debt in fiscal 2018 .
the following table summarizes net cash from operating activities in the statement of cash flows : .
cash provided by operating activities increased 5 % compared to fiscal 2018 .
cash from operations is primarily used to repay debt pay dividends and repurchase stock and for capital expenditures .

Question: What does the table show?
Answer: summarizes net cash from operating activities in the statement of cash flows
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: What is the percentage change in the net value of property and equipment between 2018 and 2019?
Answer: -36.27
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
As of and for the Years Ended December 31,
2017
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2018
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,892)
179
(260)
(81)
(2,973)
Prior service benefit (cost)
54
(8)
—
(8)
46
Deferred income tax benefit (expense)(1)
1,107
(418)
65
(353)
754
Total pension plans
(1,731)
(247)
(195)
(442)
(2,173)
Post-retirement benefit plans:
Net actuarial (loss) gain
(250)
—
257
257
7
Prior service (cost) benefit
(107)
20
—
20
(87)
Deferred income tax benefit (expense)(2)
122
(37)
(63)
(100)
22
Total post-retirement benefit plans
(235)
(17)
194
177
(58)
Total accumulated other comprehensive loss
$(1,966)
(264)
(1)
(265)
(2,231)
the following table presents cumulative items not recognized as a component of net periodic benefits expense as of december 31 2017 items recognized as a component of net periodic benefits expense in 2018 additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of december 31 2017 .
the items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss : .
-1 amounts currently recognized in net periodic benefits expense include $ 375 million of benefit arising from the adoption of asu 2018-02 .
see note 1 — background and summary of significant accounting policies for further detail .
-2 amounts currently recognized in net periodic benefits expense include $ 32 million arising from the adoption of asu 2018-02 .
see note 1 — background and summary of significant accounting policies for further detail .

Question: What does the table show?
Answer: presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Weighted-average assumptions used to determine benefit obligation at September 30:
Discount rate
2.5%
3.6%
3.3%
Rate of compensation increase
3.1%
3.3%
3.2%
Weighted-average assumptions used to determine net periodic benefit cost for the years ended September 30:
Discount rate
3.6%
3.3%
3.0%
Expected return on plan assets
5.7%
6.8%
6.8%
Rate of compensation increase
3.3%
3.2%
3.1%
the long-term rate of return assumption represents the expected average rate of earnings on the funds invested or to be invested to provide for the benefits included in the benefit obligations .
that assumption is determined based on a number of factors including historical market index returns the anticipated long-term asset allocation of the plans historical plan return data plan expenses and the potential to outperform market index returns .
we have the responsibility to formulate the investment policies and strategies for the plans ’ assets .
our overall policies and strategies include : maintain the highest possible return commensurate with the level of assumed risk and preserve benefit security for the plans ’ participants .
we do not direct the day-to-day operations and selection process of individual securities and investments and accordingly we have retained the professional services of investment management organizations to fulfill those tasks .
the investment management organizations have investment discretion over the assets placed under their management .
we provide each investment manager with specific investment guidelines by asset class .

Question: What are the components under the Weighted-average assumptions used to determine benefit obligation at September 30?
Answer: Discount rate Rate of compensation increase
Number of share options
Name of director
Date of grant
As at 1 January 2019
Granted during the year
Exercised during the year
As at 31 December 2019
Exercise price
Exercise period
HKD
Lau Chi Ping Martin
25 March 2014
5,000,000
-
-
5,000,000
114.52
25 March 2015 to 24 March 2021 (Note 2)
21 March 2016
3,750,000
-
-
3,750,000
158.10
21 March 2017 to 20 March 2023 (Note 2)
24 March 2017
5,250,000
-
-
5,250,000
225.44
24 March 2018 to 23 March 2024 (Note 2)
9 April 2018
3,215,800
-
-
3,215,800
410.00
9 April 2019 to 8 April 2025 (Note 2)
4 April 2019
-
3,506,580 (Note 3)
-
3,506,580
376.00
4 April 2020 to 3 April 2026 (Note 2)
Total:
17,215,800
3,506,580
-
20,722,380
the company has adopted five share option schemes namely the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii the post-ipo option scheme iii and the post-ipo option scheme iv .
the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii and the post-ipo option scheme iii expired on 31 december 2011 23 march 2014 16 may 2017 and 13 may 2019 respectively .
as at 31 december 2019 there were a total of 20722380 outstanding share options granted to a director of the company details of which are as follows : .
1 .
for options granted with exercisable date determined based on the grant date of options the first 20 % of the total options can be exercised 1 year after the grant date and each 20 % of the total options will become exercisable in each subsequent year .
2 .
for options granted with exercisable date determined based on the grant date of options the first 25 % of the total options can be exercised 1 year after the grant date and each 25 % of the total options will become exercisable in each subsequent year .
3 .
the closing price immediately before the date on which the options were granted on 4 april 2019 was hkd378 .
4 .
no options were cancelled or lapsed during the year .

Question: How many percent of the total shares granted as at 1 January was the 25 March 2014 grant?
Answer: 29.04
($ in millions)
($ in millions)
($ in millions)
($ in millions)
2019
2019
2018
2017
Balance at January 1
$6,759
$ 7,031
$3,740
Additions based on tax positions related to the current year
816
394
3,029
Additions for tax positions of prior years
779
1,201
803
Reductions for tax positions of prior years (including impacts due to a lapse of statute)
(922)
(1,686)
(367)
Settlements
(286)
(181)
(174)
Balance at December 31
$7,146
$ 6,759
$7,031
the amount of unrecognized tax benefits at december 31 2019 increased by $ 387 million in 2019 to $ 7146 million .
a reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows : .
the additions to unrecognized tax benefits related to the current and prior years were primarily attributable to u .
s .
federal and state tax matters as well as non-u .
s .
tax matters including transfer pricing credits and incentives .
the settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to u .
s .
federal and state tax matters non-u .
s .
audits and impacts due to lapse of statute of limitations .
the unrecognized tax benefits at december 31 2019 of $ 7146 million can be reduced by $ 584 million associated with timing adjustments u .
s .
tax credits potential transfer pricing adjustments and state income taxes .
the net amount of $ 6562 million if recognized would favorably affect the company ’ s effective tax rate .
the net amounts at december 31 2018 and 2017 were $ 6041 million and $ 6064 million respectively .

Question: In December 2019, how much reduction was associated to timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes.
Answer: $584 million
Fair Value Impact
In Millions
Average During the Fiscal Year Ended May 26, 2019
Average During the Fiscal Year Ended May 27, 2018
Processing Activities
Energy commodities
$0.4
$0.2
Agriculture commodities
0.4
0.4
Other commodities
0.1
—
Foreign exchange
0.7
0.7
value-at-risk -var .
we employ various tools to monitor our derivative risk including value-at-risk - " var " models .
we perform simulations using historical data to estimate potential losses in the fair value of current derivative positions .
we use price and volatility information for the prior 90 days in the calculation of var that is used to monitor our daily risk .
the purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices .
our model uses a 95 % confidence level .
accordingly in any given one-day time period losses greater than the amounts included in the table below are expected to occur only 5 % of the time .
we include commodity swaps futures and options and foreign exchange forwards swaps and options in this calculation .
the following table provides an overview of our average daily var for our energy agriculture and foreign exchange positions for fiscal 2019 and 2018 .

Question: What does the company use in the calculation of VaR?
Answer: price and volatility information for the prior 90 days
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 R&D expense as a percentage of sales in 2019?
Answer: 10%
2019 NUMBER
2018 NUMBER
Outstanding at the beginning of the period
768,806
3,384,696
Granted during the period
-
-
Forfeited during the period
(768,806)
(2,615,890)
Exercised during the period
-
-
Outstanding at the end of the period
-
768,806
5 .
2 employee share plans -continued .
fy2019 fy2018 & fy2017 offer under lti plan .
each lti plan share is offered subject to the achievement of the performance measure which is tested once at the end of the performance period .
the lti plans will be measured against one performance measure – relative total shareholder return -tsr .
lti plan shares that do not vest after testing of the relevant performance measure lapse without retesting .
the shares will only vest if a certain total shareholder return -tsr relative to the designated comparator group being the asx small ordinaries index excluding mining and energy companies is achieved during the performance period .
in relation to the offer vesting starts where relative tsr reaches the 50th percentile .
at the 50th percentile 50 % of lti plan shares will vest .
all lti plan shares will vest if relative tsr is above the 75th percentile .
between these points the percentage of vesting increases on a straight-line basis .
summary of shares issued under the fy2017 lti plan .
the following table illustrates the number of and movements in shares issued during the year : .

Question: What is the percentage change in the outstanding number of shares at the beginning of the period from 2018 to 2019?
Answer: -77.29
2019
2018
2017
Unrecognized tax benefits, beginning of the year
$6,029
$3,004
$2,460
Increases related to prior year tax position
—
1,050
—
Decreases related to prior year tax positions
(48)
—
(3)
Increases related to current year tax positions
2,984
1,975
547
Unrecognized tax benefits, end of year
$8,965
6,029
3,004
in accordance with asc 740-10 income taxes the company has adopted the accounting policy that interest and penalties recognized are classified as part of its income taxes .
the following shows the changes in the gross amount of unrecognized tax benefits as of december 31 2019 -in thousands : .
the company does not anticipate that its total unrecognized tax benefits will significantly change due to settlement of examination or the expiration of statute of limitations during the next 12 months .
the company files u .
s .
and foreign income tax returns with varying statutes of limitations .
due to the company ’ s net carry-over of unused operating losses and tax credits all years from 2003 forward remain subject to future examination by tax authorities .

Question: What is the percentage change in the unrecognized tax benefits at the beginning of the year between 2018 and 2019?
Answer: 100.7