FangyuLei/tatqa huggingface dataset:
($ in millions)
($ in millions)
($ in millions)
Percent
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Licensing of intellectual property including royalty-based fees
$367
$723
(43.2)%
Custom development income
246
275
(10.5)
Sales/other transfers of intellectual property
34
28
22.6
Total
$648
$1,026
(36.9)%
intellectual property and custom development income .
licensing of intellectual property including royalty-based fees decreased 49 .
2 percent in 2019 compared to 2018 .
this was primarily due to a decline in new partnership agreements compared to the prior year .
the timing and amount of licensing sales or other transfers of ip may vary significantly from period to period depending upon the timing of licensing agreements economic conditions industry consolidation and the timing of new patents and know-how development .

Question: What was the increase / (decrease) in the Custom development income from 2018 to 2019?
Answer: -29
USDm
2019
2018
2017
Reconciliation to net profit/(loss)
Net profit/(loss) for the year
166.0
-34.8
2.4
Tax
0.8
1.6
0.8
Financial expenses
41.9
39.3
40.6
Financial income
-2.8
-3.3
-4.3
Depreciation
110.1
114.5
114.5
Impairment (reversal)/losses on tangible assets
-114.0
3.2
3.6
EBITDA
202.0
120.5
157.6
ebitda : torm defines ebitda as earnings before financial income and expenses depreciation impairment amortization and taxes .
the computation of ebitda refers to financial income and expenses which the company deems to be equivalent to “ interest ” for purposes of presenting ebitda .
financial expenses consist of interest on borrowings losses on foreign exchange transactions and bank charges .
financial income consists of interest income and gains on foreign exchange transactions .
ebitda is used as a supplemental financial measure by management and external users of financial statements such as lenders to assess torm ' s operating performance as well as compliance with the financial covenants and restrictions contained in the company ' s financing agreements .
torm believes that ebitda assists management and investors by increasing comparability of the company ' s performance from period to period .
this increased comparability is achieved by excluding the potentially disparate effects of interest depreciation impairment amortization and taxes .
these are items that could be affected by various changing financing methods and capital structure and which may significantly affect profit / -loss between periods .
including ebitda as a measure benefits investors in selecting between investment alternatives .
ebitda excludes some but not all items that affect profit / -loss and these measures may vary among other companies and not be directly comparable .
the following table reconciles ebitda to net profit / -loss the most directly comparable ifrs financial measure for the periods presented : .

Question: What was the change in EBITDA in 2019 from 2018?
Answer: 81.5
Geographic Region
Number of Manufacturing Facilities
Food Care Manufacturing Facilities
Product Care Manufacturing Facilities
North America
44
10
37
Europe, Middle East and Africa ("EMEA")
29
11
24
South America
6
6
1
Asia, Australia and New Zealand ("APAC")
28
9
24
Total
107
36
86
we manufacture products in 107 facilities with 15 of those facilities serving both of our business segments .
the following table shows our manufacturing facilities by geographic region and our business segment reporting structure : .
other property information .
we own the large majority of our manufacturing facilities .
some of these facilities are subject to secured or other financing arrangements .
we lease the balance of our manufacturing facilities which are generally smaller sites .
our manufacturing facilities are usually located in general purpose buildings that house our specialized machinery for the manufacture of one or more products .
because of the relatively low density of our air cellular polyethylene foam and protective mailer products we realize significant freight savings by locating our manufacturing facilities for these products near our customers and distributors .
we also occupy facilities containing sales distribution technical warehouse or administrative functions at a number of locations in the u .
s .
and in many foreign countries / regions .
some of these facilities are located on the manufacturing sites that we own and some of these are leased .
stand-alone facilities of these types are generally leased .
our global headquarters is located in an owned property in charlotte north carolina .
for a list of those countries and regions outside of the u .
s .
where we have operations see " global operations " above .
we believe that our manufacturing warehouse office and other facilities are well maintained suitable for their purposes and adequate for our needs .

Question: Where are the manufacturing facilities usually located?
Answer: General purpose buildings
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income for the current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298
taxes .
at € 298 million -2017 / 18 : € 216 million recognised income tax expenses are € 81 million higher than the previous year ’ s figures .
during the reporting period the group tax rate for the continuing segment is 42 .
0 % -2017 / 18 : 37 .
6 % .
the group tax rate represents the relationship between recognised income tax expenses and earnings before taxes .
the increase in the ratio in the current financial year is mainly attributable to impairments on deferred taxes on loss carry-forwards in germany .
the comparatively low ratio in the previous year includes positive one-off tax effects such as tax rate changes abroad and the reduction for risk provisions .
for more information about income taxes see the notes to the consolidated financial statements in no .
12 – income taxes page 206 .
1 adjustment of previous year according to explanation in notes .

Question: In which year was the total amount of taxes larger?
Answer: 2018/2019
(In millions)
Blue Coat
LifeLock
Total
Goodwill
$4,084
$1,397
$5,481
Intangible assets
1,608
1,247
2,855
Net liabilities assumed
(1,019)
(361)
(1,380)
Total purchase price
$4,673
$2,283
$6,956
fiscal 2017 acquisitions .
on august 1 2016 we acquired all of the outstanding common stock of blue coat inc .
-blue coat a provider of advanced web security solutions for global enterprises and governments .
the addition of blue coat ’ s suite of network and cloud security products to our innovative enterprise security product portfolio has enhanced our threat protection and information protection products while providing us with complementary products such as advanced web and cloud security solutions that address the network and cloud security needs of enterprises .
on february 9 2017 we completed the acquisition of lifelock inc .
-lifelock a provider of proactive identity theft protection services for consumers and consumer risk management services for enterprises .
lifelock ’ s services are provided on a monthly or annual subscription basis and provide identification and notification of identity-related and other events and assist users in remediating their impact .
the total consideration for the acquisitions net of cash acquired consisted of the following : .

Question: What is the total purchase price for Blue coat?
Answer: $4,673
€ million
2017/2018
2018/2019
Other taxes
79
79
thereof from cost of sales
(1)
(1)
thereof from selling expenses
(65)
(62)
thereof from general administrative expenses
(13)
(16)
18 .
other taxes .
the other taxes -for example property tax motor vehicle tax excise tax and transaction tax have the following effects on the income statement : .

Question: What are the costs or expenses under Other taxes in the table?
Answer: thereof from cost of sales thereof from selling expenses thereof from general administrative expenses
Fiscal Year ended March 31,
US Plans
International Plans
2020
$2,295
$7,055
2021
2,333
7,197
2022
2,353
7,337
2023
2,371
7,624
2024
2,388
7,624
2025-2029
11,880
40,364
we make contributions to our defined benefit plans as required under various pension funding regulations .
we expect to make contributions of approximately $ 1420 to the international plans in fiscal 2020 based on current actuarial computations .
estimated future benefit payments are as follows : .
savings plans : .
we sponsor retirement savings plans which allow eligible employees to defer part of their annual compensation .
certain contributions by us are discretionary and are determined by our board of directors each year .
our contributions to the savings plans in the united states for the fiscal years ended march 31 2017 2018 and 2019 were approximately $ 4367 $ 4421 and $ 4913 respectively .
we also sponsor a nonqualified deferred compensation program which permits certain employees to annually elect to defer a portion of their compensation until retirement .
a portion of the deferral is subject to a matching contribution by us .
the employees select among various investment alternatives which are the same as are available under the retirement savings plans with the investments held in a separate trust .
the value of the participants ’ balances fluctuate based on the performance of the investments .
the market value of the trust at march 31 2018 and 2019 of $ 6649 and $ 4693 respectively is included as an asset and a liability in our accompanying balance sheet because the trust ’ s assets are both assets of the company and a liability as they are available to general creditors in certain circumstances .

Question: What are the future benefit payments of U.S. Plans for the fiscal years ended March 31, 2022 to 2024?
Answer: 2,353 2,371 2,388
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
(Dollars in thousands)
(Dollars in thousands)
(Dollars in thousands)
Interest income
$2,714
$1,356
$548
Weighted average balance of cash and investments
$179,526
$138,467
$124,637
Weighted average yield on cash and investments  
2.05 %
1.51 %
0.84 %
Interest expense
$1,915
$3,314
$4,491
Average debt outstanding
$56,776
$90,086
$127,598
Weighted average interest rate on debt
4.09 %
3.98 %
3.07 %
interest income and interest expense .
interest income is earned on our cash cash equivalents restricted cash and marketable securities .
the increase in interest income in fiscal 2019 compared to fiscal 2018 was attributable to higher investment yields related in part to longer duration investments as well as higher average investment balances .
interest expense primarily includes interest on our term loans partially offset by income from our interest-rate swap derivative contracts as well as term loan issuance costs amortization charges .
the decrease in interest expense in fiscal 2019 compared to fiscal 2018 was primarily due to lower outstanding debt balances related to the cmi acquisition as a result of principal payments made partially offset by additional interest expense related to the term loan originated to finance the acquisition of frt .
other income -expense net .
other income -expense net primarily includes the effects of foreign currency impact and various other gains and losses .

Question: What was the Weighted average balance of cash and investments in 2019 and 2018 respectively?
Answer: $179,526 $138,467
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: What was the % of revenue for General and administrative expense in 2019 and 2018?
Answer: 23 21
Number of Shares
Weighted Average Exercise Price
Aggregate Intrinsic Value (in thousands)
Weighted Average Remaining Contractual Life
Stock options outstanding at December 31, 2016
1,160,419
$29.93
$14,299
Granted
534,030
$42.90
Exercised
(463,800)
$29.34
$7,203
Cancelled and expired
(61,241)
$33.80
Stock options outstanding at December 31, 2017
1,169,408
$35.88
$16,731
Granted
466,828
$54.87
Exercised
(420,524)
$30.05
$12,411
Cancelled and expired
(122,312)
$43.85
Stock options outstanding at December 31, 2018
1,093,400
$45.34
$8,776
Granted
489,947
$63.87
Exercised
(338,748)
$37.94
$9,641
Cancelled and expired
(108,504)
$51.21
Stock options outstanding at December 31, 2019
1,136,095
$54.98
$28,291
4 years
Stock options exercisable at December 31, 2019
290,540
$44.90
$10,163
3 years
stock option activity - the weighted-average fair value of options granted during the years ended december 31 2019 2018 and 2017 as determined under the black-scholes-merton valuation model was $ 12 .
07 $ 10 .
42 and $ 6 .
75 respectively .
option grants that vested during the years ended december 31 2019 2018 and 2017 had a combined fair value of $ 2 .
5 million $ 1 .
5 million and $ 1 .
7 million respectively .
the following table summarizes stock option activity for the years ended december 31 2019 2018 and 2017 : .

Question: What is the ratio of stock options exercisable to outstanding on December 31, 2019?
Answer: 0.26
As of June 30
As of June 30
2019
2018
Fixed income
40%
40%
Equities
55%
55%
Other
5%
5%
Total
100%
100%
the defined benefit pension plan utilizes various investment securities .
generally investment securities are exposed to various risks such as interest rate risks credit risk and overall market volatility .
due to the level of risk associated with certain investment securities it is reasonably possible that changes in the values of investment securities will occur and that such changes could materially affect the amounts reported .
the following table presents the company ’ s target for the allocation of invested defined benefit pension plan assets at june 30 2019 and june 30 2018 : .

Question: What was the company's target for the allocation of fixed income at June 30, 2019?
Answer: 40%
Restructuring Liability Employee Separation and other
Restructuring Liability Consulting Costs
Balance as of October 1, 2017
$ 1.0
$  —
Accrued costs
4.2
0.8
Cash payments
(4.6)
(0.5)
Balance as of September 30, 2018
$  0.6
$  0.3
Accrued costs
7.5
7.9
Cash payments
(6.1)
(7.4)
Balance as of September 30, 2019
$  2.0
$  0.8
the following table presents a rollforward of our restructuring liability as of september 30 2019 which is included within accrued compensation and other current liabilities within our consolidated balance sheet -in millions : .
certain restructuring costs are based upon estimates .
actual amounts paid may ultimately differ from these estimates .
if additional costs are incurred or recognized amounts exceed costs such changes in estimates will be recognized when incurred .

Question: What is the change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Employee Separation and other?
Answer: 1.4
Years Ended December 31,
Years Ended December 31,
2019
2018
Balance of unrecognized tax benefits as of January 1,
$1,226
$37,240
Increases for positions taken in prior years
1,353
657
Rate change
(84)
—
Amount of decreases related to settlements
—
(36,671)
Balance of unrecognized tax benefits as of December 31,
$2,495
$1,226
the following is a tabular reconciliation of the total amounts of unrecognized tax benefits -excluding interest and penalties : .
included in the balance of unrecognized tax benefits as of december 31 2019 and 2018 are $ 2495 and $ 220 respectively of tax benefits that if recognized would affect the effective tax rate .
the company records interest and penalties on unrecognized tax benefits in its provision for income taxes .
accrued interest and penalties are included within the related liability for unrecognized tax benefit line on the consolidated balance sheets .
during the years ended december 31 2019 and 2018 the company accrued interest of $ 114 and $ 0 respectively and recorded liabilities for interest and penalties of $ 252 and $ 0 respectively .
after taking into consideration tax attributes such as net operating loss carryforwards and interest the company ’ s unrecognized tax benefits represent a noncurrent reserve for uncertain tax positions of $ 864 and $ 220 as of december 31 2019 and 2018 respectively .
the u .
s .
internal revenue service completed exams on the company ' s u .
s .
federal income tax returns for years 2012 - 2015 .
with few exceptions the company is no longer subject to state and local income tax examinations by tax authorities for years before 2015 .
the company conducts business and files income tax returns in numerous states .
currently one of the company ' s state tax returns is under examination by a state as part of routine audits conducted in the ordinary course of business .
the future utilization of state net operating losses could potentially subject the company to state examinations prior to the otherwise applicable statute of limitation .
states vary in carryforward periods but generally extend up to 20 years or a period consistent with the federal limits under the tax cuts and jobs act .

Question: For which years did U.S. Internal Revenue Service completed exams on the Company's U.S. federal income tax returns?
Answer: 2012 - 2015
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
United States
$  956.6
$  627.8
$  522.8
United Kingdom
218.2
240.7
219.4
Australia
163.5
166.7
175.6
Far East/Middle East
74.0
86.4
112.7
Other
84.2
81.3
77.2
Total sales
$1,496.5
$1,202.9
$1,107.7
disaggregation of total net sales : we disaggregate our sales from contracts with customers by end customer contract type deliverable type and revenue recognition method for each of our segments as we believe these factors affect the nature amount timing and uncertainty of our revenue and cash flows .
sales by geographic region -in millions : .

Question: What is the percentage change in the amount of Other in 2019 from 2018?
Answer: 3.57
DRAM
NAND
(percentage change in average selling prices)
2019 from 2018
(30)%
(44)%
2018 from 2017
37%
(8)%
2017 from 2016
19%
(7)%
2016 from 2015
(35)%
(19)%
2015 from 2014
(11)%
(15)%
volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business .
we have experienced significant volatility in our average selling prices including dramatic declines as noted in the table below and may continue to experience such volatility in the future .
in some prior periods average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future .
average selling prices for our products that decline faster than our costs could have a material adverse effect on our business results of operations or financial condition .

Question: What is the difference between percentage change in average selling prices of DRAM and NAND in 2019 from 2018?
Answer: 14
As at 30 Mar 2019
As at 31 Mar 2018
Property
Plant and Equipment
Property
Plant and Equipment
£m
£m
£m
£m
Within one year
1.8
1.3
2.5
1.8
Between 2 and 5 years
6.3
2.4
5.3
1.9
After 5 years
6.0
0.5
9.4
–
Total
14.1
4.2
17.2
3.7
24 .
operating lease commitments .
the group has lease agreements in respect of property plant and equipment for which future minimum payments extend over a number of years .
leases primarily relate to the group ’ s properties which principally comprise offices and factories .
lease payments are typically subject to market review every five years to reflect market rentals but because of the uncertainty over the amount of any future changes such changes have not been reflected in the table below .
within our leasing arrangements there are no significant contingent rental renewal purchase or escalation clauses .
the future aggregate minimum lease payments under non-cancellable operating leases for continuing operations are as follows : .
the group has made provision for the aggregate minimum lease payments under non-cancellable operating leases .
the group sub-lets various properties under non-cancellable lease arrangements .
sub-lease receipts of £ 0 .
2m -2017 / 18 : £ 0 .
2m were recognised in the statement of profit or loss during the period .
the total future minimum sub-lease payments at the period end is £ 0 .
2m -2017 / 18 : £ 0 .
2m .

Question: What was the property payment within one year in 2019?
Answer: 1.8
Year Ended
Year Ended
Year Ended
December 31,
December 31,
December 31,
2019
2018
2017
$
$
$
Current
(25,563)
(17,458)
(11,997)
Deferred
81
(2,266)
(235)
Income tax expense
(25,482)
(19,724)
(12,232)
the components of the provision for income tax expense are as follows : .
included in the company ' s current income tax expense are provisions for uncertain tax positions relating to freight taxes .
the company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months ; however this is dependent on the jurisdictions of the trading activity of its vessels .
the company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time .
such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions .
freight tax regulations are subject to change and interpretation ; therefore the amounts recorded by the company may change accordingly .
the tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the company is subject to tax .
-all tabular amounts stated in thousands of u .
s .
dollars other than share data and unless otherwise indicated .

Question: What will determine the tax positions in the next 12 months?
Answer: dependent on the jurisdictions of the trading activity of its vessels.