FangyuLei/tatqa huggingface dataset:
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2017
2018
2019
%
%
%
Operating revenues
100.0
100.0
100.0
Operating costs
(81.9)
(84.9)
(85.6)
Gross profit
18.1
15.1
14.4
Operating expenses
Sales and marketing
(2.8)
(2.6)
(2.6)
General and administrative
(2.8)
(3.2)
(3.6)
Research and development
(9.2)
(8.6)
(8.0)
Expected credit losses
—
(0.3)
(0.4)
Subtotal
14.8
14.7
14.6
Net other operating income and expenses
1.1
3.4
3.5
Operating income
4.4
3.8
3.3
Non-operating income and expenses
0.7
(2.4)
(0.1)
Income from continuing operations before income tax
5.1
1.4
3.2
Income tax benefit (expense)
(0.6)
0.7
(0.1)
Net income
4.5
2.1
3.1
Total other comprehensive income (loss), net of tax
(3.2)
0.6
1.9
Total comprehensive income
1.3
2.7
5.0
Net income attributable to:
Stockholders of the parent
6.5
5.1
5.5
Non-controlling interests
(2.0)
(3.0)
(2.4)
Total comprehensive income attributable to:
Stockholders of the parent
3.3
5.7
7.4
Non-controlling interests
(2.0)
(3.0)
(2.4)
year ended december 31 2019 compared to year ended december 31 2018 .
operating revenues .
operating revenues decreased by 2 .
0 % from nt $ 151253 million in 2018 to nt $ 148202 million -us $ 4955 million in 2019 primarily due to decreased other operating revenues decreased foundry wafer sale and 2 .
5 % depreciation of the ntd in 2019 from 2018 .
the decreased foundry wafer sale came from a decline of 2 .
9 % in average selling price from 2018 to 2019 partially offset by a 1 .
1 % increase in foundry wafer shipment from 7108 thousand 8-inch equivalent wafers in 2018 to 7189 thousand 8-inch equivalent wafers in 2019 .
operating costs .
operating costs decreased by 1 .
2 % from nt $ 128413 million in 2018 to nt $ 126887 million -us $ 4242 million in 2019 primarily due to the decreased depreciation expense and other operating costs which was partially offset by the increased direct material costs .
gross profit and gross margin .
gross profit decreased from nt $ 22840 million in 2018 to nt $ 21315 million -us $ 713 million in 2019 .
our gross margin decreased from 15 .
1 % in 2018 to 14 .
4 % in 2019 primarily due to an annual decline of 2 .
9 % in average selling price .

Question: Why did the gross margin decreased from 2018 to 2019?
Answer: primarily due to an annual decline of 2.9% in average selling price.
RELATIVE IMPORTANCE OF SPEND ON PAY
Expenditure USDm
2019
2018
2017
Dividends paid
-
-
1.2
Purchase of outstanding treasury shares in TORM A/S
-
-
-
Purchase/disposals of treasury shares
-
-
-
Total
-
-
1.2
Staff costs
45.8
46.2
43.8
Retained earnings
920.0
752.0
786.0
remuneration committee report .
the table above shows the actual expenditure of the group for employee pay and distributions to shareholders compared to the retained earnings of the group .

Question: What does the information in the table show?
Answer: the actual expenditure of the Group for employee pay and distributions to shareholders compared to the retained earnings of the Group
March 31, 2019
Gross Amount
Accumulated Amortization
Net Amount
Core and developed technology
$7,413.0
$(1,112.9)
$6,300.1
Customer-related
917.1
(544.0)
373.1
In-process research and development
7.7
—
7.7
Distribution rights
0.3
(0.2)
0.1
Other
7.3
(2.7)
4.6
Total
$8,345.4
$(1,659.8)
$6,685.6
note 10 .
intangible assets and goodwill .
intangible assets consist of the following -in millions : .

Question: What was the net amount of Customer-related assets?
Answer: 373.1
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
Change
% Change
(In millions, except percentages)
Revenues
$13.2
$82.3
$(69.1)
(84)%
Cost of revenues
1.9
15.3
(13.4)
(88)%
Gross profit
11.3
67.0
(55.7)
(83)%
Gross margin
86 %
81 %
Operating expenses:
Selling, general and administrative
31.7
32.2
(0.5)
(2)%
Research and development
2.0
2.1
(0.1)
(5)%
Total operating expenses
33.7
34.3
(0.6)
(2)%
Other expense
(0.3)
(4.0)
3.7
(93)%
Income (loss) before income taxes
(22.7)
28.7
(51.4)
(179)%
Income tax provision (benefit)
(6.2)
8.0
(14.2)
(178)%
Net income (loss)
$(16.5)
$20.7
$(37.2)
(180)%
year ended december 31 2019 compared with the year ended december 31 2018 : .
revenue in 2019 is derived from license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program .
the revenue decrease is primarily due to timing of 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 primarily decreased in proportion to the decrease in revenues .
operating expenses consists of sales and marketing general and administrative and research and development .
selling general and administrative expenses - " sg & a " consisted primarily of legal fees incurred in operations and employee headcount related expenses .
these comprise approximately 60 % of total sg & a expense .
litigation expenses increased $ 3 .
0 million to $ 19 .
4 million in 2019 compared to 2018 and are primarily due to the timing of various outstanding litigation actions .
see " item 3 .
legal proceedings " .
employee headcount related expenses decreased $ 2 .
0 million to $ 3 .
6 million in 2019 compared to 2018 primarily due to lower incentive bonuses .
research and development expense remained flat between years .
other expense decreased in 2019 as we no longer have exposure from the warrant liability and included $ 0 .
7 million related to the sale of our investment in jvp offset by $ 0 .
3 million of net interest income .
income tax provision -benefit is primarily a function of income -loss before income state income tax expense -benefit and federal benefit of foreign derived intangible tax benefit related to 2018 .

Question: Where is revenue in 2019 derived from?
Answer: license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program
Group
Company
Fair values
Fair values
Assets
Liabilities
Assets
Liabilities
2019
S$ Mil
S$ Mil
S$ Mil
S$ Mil
Fair value and cash flow hedges
Cross currency swaps
414.6
95.5
1.0
60.2
Interest rate swaps
11.1
59.8
-
8.9
Forward foreign exchange contracts
12.9
1.5
3.3
1.0
Derivatives that do not qualify for hedge accounting
Cross currency swaps
-
-
104.7
104.7
Interest rate swaps
-
1.9
17.5
17.5
Forward foreign exchange contracts
0.1
-
0.1
-
438.7
158.7
126.6
192.3
Disclosed as –
Current
155.1
9.2
0.7
0.5
Non-current
283.6
149.5
125.9
191.8
438.7
158.7
126.6
192.3
18 .
1 fair values .
the fair values of the currency and interest rate swap contracts exclude accrued interest of s $ 16 .
3 million -31 march 2018 : s $ 16 .
8 million .
the accrued interest is separately disclosed in note 16 and note 27 .
the fair values of the derivative financial instruments were as follows – .

Question: What does the information in note 18.1 pertain to?
Answer: Fair Values
Year Ended
Year Ended
Year Ended
December 27, 2019
December 28, 2018
December 29, 2017
Weighted average expected term
0.5 years
0.5 years
0.4 years
Risk-free interest rate
2.3%
1.9%
1.1%
Dividend yield
0.0%
0.0%
0.0%
Volatility
56.0%
52.7%
47.8%
2017 espp .
in may 2017 we adopted the 2017 employee stock purchase plan -the “ 2017 espp ” .
the 2017 espp grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85 % of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period .
purchase periods begin on january 1 or july 1 and end on june 30 or december 31 or the next business day if such date is not a business day .
shares are purchased on the last day of the purchase period .
the table below sets forth the weighted average assumptions used to measure the fair value of 2017 espp rights : .
we recognize share-based compensation expense associated with the 2017 espp over the duration of the purchase period .
we recognized $ 0 .
3 million $ 0 .
3 million and $ 0 .
1 million of share-based compensation expense associated with the 2017 espp during 2019 2018 and 2017 respectively .
at december 27 2019 there was no unrecognized share-based compensation expense .

Question: What was the average risk-free interest rate for the 3 year period from 2017 to 2019?
Answer: 1.77
52 weeks ended
52 weeks ended
30 Mar 2019
31 Mar 2018
£m
£m
Sale of goods:
– Hovis
0.3
0.3
Sale of services:
– Hovis
0.7
0.7
– Nissin
0.2
0.1
Total sales
1.2
1.1
Purchase of goods:
– Hovis
6.3
11.9
– Nissin
10.3
7.1
Total purchases
16.6
19.0
the group ’ s associates are considered to be related parties .
as at 30 march 2019 the following are also considered to be related parties under the listing rules due to their shareholdings exceeding 10 % of the group ’ s total issued share capital : .
− nissin foods holdings co .
ltd .
- “ nissin ” is considered to be a related party to the group by virtue of its 19 .
47 % -2017 / 18 : 19 .
57 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
− oasis management company ltd - “ oasis ” is considered to be a related party to the group by virtue of its 11 .
99 % -2017 / 18 : 9 .
01 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
− paulson investment company llc - “ paulson ” is considered to be a related party to the group by virtue of its 11 .
98 % -2017 / 18 : 7 .
39 % equity shareholding in premier foods plc and of its power to appoint a member to the board of directors .
as at 30 march 2019 the group had outstanding balances with hovis .
total trade receivables was £ 0 .
9m -2017 / 18 : £ 0 .
5m and total trade payables was £ 0 .
6m -2017 / 18 : £ 2 .
5m .

Question: What was the equity shareholding of Nissin Food Holdings Co., Ltd. in Premier Foods plc in 2019?
Answer: 19.47%
2019
2018 (Restated)1
Note
£m
£m
Profit for the year
197.7
171.1
Other comprehensive income
Items that may be subsequently reclassified to profit or loss
Exchange differences on translation of foreign operations
(0.1)
0.2
Items that will not be reclassified to profit or loss
Remeasurements of post-employment benefit obligations
24
0.2
–
Other comprehensive income for the year, net of tax
0.1
0.2
Total comprehensive income for the year attributable to equity holders of the parent
197.8
171.3
consolidated statement of comprehensive income .
for the year ended 31 march 2019 .
1 the group has adopted ifrs 9 ‘ financial instruments ’ ifrs 15 ‘ revenue from contracts with customers ’ and ifrs 16 ‘ leases ’ from 1 april 2018 .
the year ended 31 march 2018 has been restated for ifrs 16 which was implemented using the fully retrospective method .
for further information on the impact of the change in accounting policies see note 2 of these consolidated financial statements .

Question: What was the percentage change in profit for the year in 2019 from 2018?
Answer: 15.55
Three months ended December 31,
Three months ended December 31,
2019 vs. 2018
2019
2018
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
Cost of revenues:
Cost of subscription solutions
$ 37,369
$ 26,706
39.9 %
Cost of merchant solutions
203,900
131,413
55.2 %
Total cost of revenues
$ 241,269
$ 158,119
52.6 %
Percentage of revenues:
Cost of subscription solutions
7.4 %
7.8 %
Cost of merchant solutions
40.4 %
38.2 %
47.8 %
46.0 %
cost of revenues .
cost of subscription solutions .
cost of subscription solutions increased $ 10 .
7 million or 39 .
9 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was due to an increase in the costs necessary to support a greater number of merchants using our platform resulting in an increase in : infrastructure and hosting costs employee-related costs credit card fees for processing merchant billings amortization of technology related to enhancing our platform payments to third-party partners for the registration of domain names and payments to third-party theme developers .
as a percentage of revenues cost of subscription solutions decreased from 7 .
8 % in the three months ended december 31 2018 to 7 .
4 % in the three months ended december 31 2019 due to subscription solutions representing a smaller percentage of our total revenues .
cost of merchant solutions .
cost of merchant solutions increased $ 72 .
5 million or 55 .
2 % for the three months ended december 31 2019 compared to the same period in 2018 .
the increase was primarily due to higher payment processing and interchange fees resulting from an increase in gmv facilitated through shopify payments .
the increase was also due to an increase in amortization related to acquired intangibles from the acquisition of 6rs employee-related costs associated with 6rs product costs associated with expanding our product offerings credit card fees for processing merchant billings infrastructure and hosting costs materials and third-party manufacturing costs associated with 6rs and cost of pos hardware units .
cost of merchant solutions as a percentage of revenues increased from 38 .
2 % in the three months ended december 31 2018 to 40 .
4 % in the three months ended december 31 2019 mainly as a result of shopify payments representing a larger percentage of total revenue .

Question: Between 2018 and 2019 year end, which year's cost of merchant solutions constitues a higher percentage of total revenues?
Answer: 2019
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 percentage change in the Cash flows (used in) / from financing activities between 2017 and 2018?
Answer: -96.44
Fiscal 2019
Fiscal 2019
Fiscal 2018
Fiscal 2018
Amount
Percentage of total net sales
Amount
Percentage of total net sales
(Dollars in thousands)
Research and development
$117,353
8.2%
$132,586
7.0%
Selling, general and administrative
272,257
19.0%
293,632
15.4%
Impairment and other charges
—
—%
766
—%
Amortization of intangible assets
13,760
1.0%
10,690
0.6%
Total operating expenses
$403,370
28.2%
$437,674
23.0%
operating expenses .
the following table sets forth for the periods indicated the amount of operating expenses and their relative percentages of total net sales by the line items reflected in our consolidated statement of operations -dollars in thousands : .

Question: What was total operating expenses in 2019?
Answer: $403,370
2019
2018
$’000
$’000
Current employee benefits1
13,859
12,710
Non-current employee benefits2
189
675
Total employee benefits liability
14,048
13,385
section d : people .
this section provides information about our employee benefit obligations including annual leave long service leave and post-employment benefits .
it also includes details about our share plans and the compensation paid to key management personnel .
15 .
employee benefits .
1 .
included within current provisions in the statement of financial position .
2 .
included within non-current provisions in the statement of financial position .
employee benefits liability .
employee benefits liability represents amounts provided for annual leave and long service leave .
the current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service .
based on past experience the group does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months .
these amounts are presented as current liabilities since the group does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement .

Question: How much was the current employee benefits in 2019?
Answer: 13,859
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: What was the change in the total amount of fees payable in 2019 from 2018?
Answer: 0.1
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
Cash and cash equivalents
$119,629
$146,061
$96,329
Accounts receivable, net
76,373
49,510
40,634
Working capital
167,879
152,793
119,433
liquidity and capital resources .
working capital .
the following table summarizes our cash and cash equivalents accounts receivable net and working capital for the periods indicated -in thousands : .
we define working capital as current assets minus current liabilities .
our cash and cash equivalents as of december 31 2019 are available for working capital purposes .
we do not enter into investments for trading purposes and our investment policy is to invest any excess cash in short term highly liquid investments that limit the risk of principal loss ; therefore our cash and cash equivalents are held in demand deposit accounts that generate very low returns .

Question: What was the percentage change in Cash and cash equivalents between 2018 and 2019?
Answer: -18.1
Fiscal 2018
Fiscal 2017
% Change
(in millions)
(in millions)
(in millions)
Sales
$  207.0
$  168.9
23 %
Operating loss
(0.1)
(9.3)
(99)
Adjusted EBITDA
26.2
14.4
82
cubic mission solutions .
sales : cms sales increased 23 % to $ 207 .
0 million in fiscal 2018 compared to $ 168 .
9 million in 2017 .
the increase in sales was primarily due to increased orders and shipments of expeditionary satellite communications products tactical networking products and command and control intelligence surveillance and reconnaissance -c2isr products and services .
businesses acquired during fiscal years 2018 and 2017 whose operations are included in our cms operating segment had sales of $ 5 .
6 million and $ 1 .
5 million for fiscal years 2018 and 2017 respectively .
amortization of purchased intangibles : amortization of purchased intangibles included in the cms results amounted to $ 20 .
8 million in 2018 and $ 23 .
6 million in 2017 .
the $ 2 .
8 million decrease in amortization expense is related to purchased intangible assets that are amortized based upon accelerated methods .
operating income : cms had an operating loss of $ 0 .
1 million in 2018 compared to $ 9 .
3 million in 2017 .
cms realized increased profits from expeditionary satellite communications products tactical networking products and c2isr products and services .
as mentioned above amortization of purchased intangibles decreased to $ 20 .
8 million in 2018 compared to $ 23 .
6 million in 2017 .
cms increased r & d expenditures between 2017 and 2018 by $ 10 .
8 million primarily driven by development of new antenna technologies .
businesses acquired by cms in fiscal years 2018 and 2017 incurred operating losses of $ 4 .
7 million in fiscal 2018 compared to $ 2 .
9 million in fiscal 2017 .
included in the operating loss incurred by acquired businesses are acquisition transaction costs of $ 1 .
6 million and $ 1 .
8 million incurred in fiscal years 2018 and 2017 respectively .
adjusted ebitda : cms adjusted ebitda increased 82 % to $ 26 .
2 million in 2018 compared to $ 14 .
4 million in 2017 .
the increase in cms adjusted ebitda was primarily due to the same items described in the operating income section above excluding the changes in amortization expense and acquisition transaction costs discussed above as such items are excluded from adjusted ebitda .

Question: What is the average adjusted EBITDA in 2018 and 2017?
Answer: 20.3
September 28, 2019
September 29, 2018
Long-lived assets:
United States 
$106,757
$108,694
Malaysia 
101,636
89,938
Mexico 
73,864
43,078
Romania 
31,033
34,316
China 
22,378
21,878
United Kingdom 
7,344
6,171
Other Foreign 
6,751
5,646
Corporate 
34,461
31,585
384,224
341,306
11 .
reportable segments geographic information and major customers .
reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker or group in assessing performance and allocating resources .
the company uses an internal management reporting system which provides important financial data to evaluate performance and allocate the company ’ s resources on a regional basis .
net sales for the segments are attributed to the region in which the product is manufactured or the service is performed .
the services provided manufacturing processes used class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments .
a segment ’ s performance is evaluated based upon its operating income -loss .
a segment ’ s operating income -loss includes its net sales less cost of sales and selling and administrative expenses but excludes corporate and other expenses .
corporate and other expenses primarily represent corporate selling and administrative expenses and restructuring costs and other charges if any such as the $ 1 .
7 million of restructuring costs in fiscal 2019 and the $ 13 .
5 million one-time employee bonus paid to full-time non-executive employees during fiscal 2018 due to the company ' s ability to access overseas cash as a result of tax reform -the " one-time employee bonus " .
these costs are not allocated to the segments as management excludes such costs when assessing the performance of the segments .
inter-segment transactions are generally recorded at amounts that approximate arm ’ s length transactions .
the accounting policies for the segments are the same as for the company taken as a whole .
the following information is provided in accordance with the required segment disclosures for fiscal 2019 2018 and 2017 .
net sales were based on the company ’ s location providing the product or service -in thousands : .
as the company operates flexible manufacturing facilities and processes designed to accommodate customers with multiple product lines and configurations it is impracticable to report net sales for individual products or services or groups of similar products and services .
long-lived assets as of september 28 2019 and september 29 2018 exclude other long-term assets deferred income tax assets and intangible assets which totaled $ 78 .
4 million and $ 74 .
2 million respectively .

Question: Which years does the table provide information for the company's long-lived assest?
Answer: 2019 2018
Years
30/9/2018
30/9/2019
Germany
16
16
Netherlands
22
24
United Kingdom
18
18
Belgium
4
6
Other countries
11
11
changes in parameters on the basis of actuarial calculations led to a total increase in the present value of defined benefit obligations by € 247 million -2017 / 18 : € − 24 million .
most of the effects result from the reduction of the applied invoice rates .
the weighted average term of defined benefit commitments for the countries with material pension obligations amounts to : .

Question: What did the changes in parameters on the basis of actuarial calculations lead to?
Answer: a total increase in the present value of defined benefit obligations by €247 million (2017/18: €−24 million). Most of the effects result from the reduction of the applied invoice rates.