tokbokki/tatqa_dataset_filter huggingface dataset:
text: (iii) Contract balances
text: Increases in the balance of accrued and unearned revenue during the year relate to the acquisition of Sigma Systems (refer to Note 24). Additionally, the increase in accrued revenue was a result of software licences deployed on contract inception but have yet to be billed to the customer.
text: Revenues recognised in the current reporting period that was included in deferred revenue at the beginning of the reporting period was $22,251,000, representing support and maintenance performed during the period.

Table:
2019
2018
$’000
$’000
Accrued revenue
27,817
5,824
Unearned revenue
27,069
22,914

Questions:
question: Why was there an increase in accrued revenue from 2018 to 2019?
question: How much was the unearned revenue for 2019?
question: How much was the accrued revenue for 2018?
question: What was the 2019 percentage change in accrued revenue?
question: What was the average accrued revenue between 2018 and 2019?
question: How much was the difference in unearned revenue and accrued revenue in 2019?
text: Loss per share
text: Basic loss per share are computed based on the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share reflect the dilutive impact of outstanding stock options and restricted stock awards. Included in the weighted average shares outstanding is the share consideration in connection with the Restaurant Magic Acquisition (See Note 2 - Acquisitions) in the amount of 908,192 for the period after the close of the transaction. The shares were issued in January 2020, however, no contingencies existed as of the date of the acquisition.
text: The following is a reconciliation of the weighted average shares outstanding for the basic and diluted loss per share computations (in thousands, except share and per share data):
text: At December 31, 2019 and 2018 there were 383,000 and 750,000 incremental shares, respectively, from the assumed exercise of stock options that were excluded from the computation of diluted earnings per share because of the anti-dilutive effect on earnings per share. There were 308,000 restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2019 and 113,000 for the fiscal year ended 2018.

Table:
2019
2018
Net Loss
$(15,571)
$(24,122)
Basic:
Weighted average shares outstanding at beginning of year
16,041
15,949
Weighted average shares issued during the year, net
182
92
Weighted average common shares, basic
16,223
16,041
Loss from per common share, basic
$(0.96)
$(1.50)
Diluted:
Weighted average common shares, basic
16,223
16,041
Dilutive impact of stock options and restricted stock awards
—
—
Weighted average common shares, diluted
16,223
16,041
Loss per common share, diluted
$ (0.96)
$ (1.50)

Questions:
question: How much was the incremental shares at December 31, 2019 and 2018 respectively?
question: How much was the restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2019?
question: How much was the restricted stock awards excluded from the computation of diluted earnings per share for the fiscal year ended 2018?
question: What is the change in Net Loss between December 31, 2018 and 2019?
question: What is the change in Weighted average common shares, basic between December 31, 2018 and 2019?
question: What is the average Net Loss for December 31, 2018 and 2019?
text: The following is a summary of our contractual obligations and commercial commitments as ofSeptember 29, 2019 (in thousands):
text: (1) Includes mandatory principal and interest payments on our Class A-2 Notes. Amounts are reflected through the anticipated repayment dates as described further above in “Liquidity and capital resources.”
text: (2)  Includes purchase commitments for food, beverage, and packaging items to support system-wide restaurant operations.
text: (3)  Includes expected payments associated with our non-qualified defined benefit plan, postretirement healthcare plans and our non-qualified deferred compensation plan through fiscal 2029.
text: (4)  Consists primarily of letters of credit for interest reserves required under the Indenture and insurance.
text: We maintain a noncontributory defined benefit pension plan (“Qualified Plan”) covering substantially all full-time employees hired before January 1, 2011.  Our policy is to fund our Qualified Plan at amounts necessary to satisfy the minimum amount required by law, plus additional amounts as determined by management to improve the plan’s funded status. Contributions beyond fiscal 2019 will depend on pension asset performance, future interest rates, future tax law changes, and future changes in regulatory funding requirements. Based on the funding status of our Qualified Plan as of our last measurement date, there was no minimum contribution required in 2019. For additional information related to our pension plans, refer to Note 12,Retirement Plans, of the notes to the consolidated financial statements.

Table:
Payments Due by Fiscal Year
Less than
Total
1 year
1-3 years
3-5 years
After 5 years
Contractual Obligations:
Long-term debt obligations (1)
1,708,916
65,087
115,141
667,245
861,443
Capital lease obligations
3,937
879
1,758
1,260
40
Operating lease obligations
1,094,011
193,313
332,020
205,173
363,505
Purchase commitments (2)
1,906,900
854,100
722,900
308,400
21,500
Benefit obligations (3)
74,714
15,068
13,499
13,533
32,614
Total contractual obligations
$4,788,478
$1,128,447
$1,185,318
$1,195,611
$1,279,102
Other Commercial Commitments:
Stand-by letters of credit (4)
$45,600
$45,600
$—
$—
$—

Questions:
question: Who is covered under the noncontributory defined benefit pension plan?
question: What is the total contractual obligations that has payments due in less than 1 year?
question: What do the contributions beyond fiscal 2019 depend on?
question: What is the difference in long-term debt obligations between 'less than 1 year' and '1-3 years'?
question: What is the percentage constitution of total operating lease obligations among the total contractual obligations? 
question: What is the difference in the total benefit obligations and total capital lease obligations?
text: Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
text: (1) Intersegment revenues reflect licensing and service fees charged between segments.

Table:
Year Ended December 31, 2019
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,219
$1,676
$2,031
$5,926
Intersegment net revenues (1)
—
43
—
43
Segment net revenues
$2,219
$1,719
$2,031
$5,969
Segment operating income
$850
$464
$740
$2,054
Year Ended December 31, 2018
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,458
$2,238
$2,086
$6,782
Intersegment net revenues (1)
—
53
—
53
Segment net revenues
$2,458
$2,291
$2,086
$6,835
Segment operating income
$1,011
$685
$750
$2,446
Year Ended December 31, 2017
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,628
$2,120
$1,998
$6,746
Intersegment net revenues (1)
—
19
—
19
Segment net revenues
$2,628
$2,139
$1,998
$6,765
Segment operating income
$1,005
$712
$700
$2,417

Questions:
question: What was the segment operating income of Blizzard in 2019?
question: What was the segment operating income of Blizzard in 2018?
question: What do intersegment revenues reflect?
question: What is the percentage change in segment operating income from Activision between 2018 and 2019?
question: What is the difference in segment operating income between Activision and Blizzard in 2017?
question: What is the percentage change in total segment net revenues between 2018 and 2019?
text: The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
text: Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
text: Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.

Table:
2019
2018
Restructuring costs
$8,455
$10,647
Costs of closed restaurants and other
8,628
4,803
(Gains) losses on disposition of property and equipment, net
(6,244)
1,627
Accelerated depreciation
1,616
1,130
Operating restaurant impairment charges
—
211
$12,455
$18,418

Questions:
question: Why did the restructuring costs decreased from 2018 to 2019?
question: How much did restructuring costs decreased by from 2018 to 2019?
question: How much did the costs of closed restaurants and other increased by from 2018 to 2019?
question: What is the average restructuring costs for 2018 and 2019?
question: What is the difference in accelerated depreciation between 2018 and 2019?
question: What is the percentage change of the total costs from 2018 to 2019?
text: 17. Financial Information About Segments
text: Our operations are divided into two reportable segments: Products and Licensing and Technology Development. The Products and Licensing segment develops and sells products or licenses technologies based on commercially viable concepts developed by the Technology Development segment. The Products and Licensing segment derives its revenue from product sales, funded product development and technology licenses.
text: Our engineers and scientists collaborate with our network of government, academic and industry experts to identify technologies and ideas with promising market potential. We then compete to win fee-for-service contracts from government agencies and industrial customers who seek innovative solutions to practical problems that require new technology. The Technology Development segment derives its revenue primarily from services. The Technology Development segment provides applied research to customers in our areas of focus.
text: Our President and Chief Executive Officer and his direct reports collectively represent our chief operating decision makers, and they evaluate segment performance based primarily on revenue and operating income or loss.
text: Information about the results of operations for each segment is set forth in the table below. There were no significant inter-segment sales during the years ended December 31, 2019 and 2018.
text: During the years ended December 31, 2019 and 2018, 32% and 24%, respectively, of our total sales took place outside the United States. Customers in China represented 11% of total revenues in the year ended December 31, 2019, while no other single country, outside of the United States, represented more than 10% of total revenues in the year ended December 31, 2018.

Table:
Years ended December 31,
2019
2018
Products and Licensing revenue
$44,491,041
$21,949,689
Technology Development revenue
26,024,674
20,967,556
Total revenue
$70,515,715
$42,917,245
Products and Licensing operating income
$1,807,616
$499,323
Technology Development operating income 
1,507,405
378,212
Total operating income
$3,315,021
$877,535
Depreciation, Technology Development
$397,296
$379,952
Depreciation, Products and Licensing 
$552,285
$273,185
Amortization, Technology Development 
$91,185
$130,765
Amortization, Products and Licensing
$1,462,525
$418,349

Questions:
question: What are the two reportable segments of operations?
question: What is the change in Products and Licensing revenue between December 31, 2018 and 2019?
question: What is the average Products and Licensing revenue for December 31, 2018 and 2019?
question: In which year was Products and Licensing revenue less than 25,000,000?
question: What was the Technology Development revenue in 2019 and 2018 respectively?
question: What was the Products and Licensing revenue in 2019 and 2018 respectively?
text: Inventories
text: Inventories are stated at the lower of cost (first-in, first-out or weighted average cost) or net realizable value. Inventories are as follows (in thousands):

Table:
Fiscal year-end
2019
2018
Purchased parts and assemblies
$134,298
$137,566
Work-in-process
174,550
186,240
Finished goods
133,682
162,935
Total inventories
$442,530
$486,741

Questions:
question: How are inventories stated?
question: What are the components factored in total inventories?
question: In which years was Inventories calculated?
question: In which year was Purchased parts and assemblies larger?
question: What was the change in Finished goods from 2018 to 2019?
question: What was the percentage change in Finished goods from 2018 to 2019?
text: Expenditure on R&D
text: TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai.
text: Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:

Table:
(` crore)
Expenditure on R&D and innovation
Unconsolidated
Consolidated
FY 2019
FY 2018
FY 2019
FY 2018
a. Capital
2
-
2
-
b. Recurring
303
295
306
298
c. Total R&D expenditure (a+b)
305
295
308
298
d. Innovation center expenditure
1,285
1,079
1,352
1,202
e. Total R&D and innovation expenditure (c+d)
1,590
1,374
1,660
1,500
f. R&D and innovation expenditure as a percentage of total turnover
1.3%
1.4%
1.1%
1.2%

Questions:
question: What does the table show?
question: What body certifies the R&D centers?
question: Where do the R&D centers operate in India?
question: What is the change in consolidated total R&D expenditure from FY 2018 to FY 2019?
question: What is the change in consolidated Capital Expenditure on R&D and innovation?
question: What is the percentage increase for consolidated Innovation center expenditure?
text: 32. Provisions for post-employment benefits plans and similar obligations
text: Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
text: Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
text: The most important performance-based pension plans are described in the following.

Table:
€ million
30/9/2018
30/9/2019
Provisions for post-employment benefits plans (employer’s commitments)
344
414
Provisions for indirect commitments
12
17
Provisions for voluntary pension benefits
0
0
Provisions for post-employment benefit plans
71
78
427
509
Provisions for obligations similar to pensions
41
34
468
543

Questions:
question: How are Provisions for post-employment benefits plans recognised?
question: What are the benefits under the different plans based on?
question: What are the types of provisions for post-employment benefits plans?
question: In which year were the Provisions for post-employment benefits plans (employer’s commitments) larger?
question: What was the change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
question: What was the percentage change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
text: History and Development of the Company
text: Our legal and commercial name is United Microelectronics Corporation, commonly known as “UMC”. We were incorporated under the R.O.C. Company Law as a company limited by shares in May 1980 and our common shares were listed on the Taiwan Stock Exchange in 1985. Our principal executive office is located at No. 3 Li-Hsin Road II, Hsinchu Science Park, Hsinchu, Taiwan, Republic of China, and our telephone number is 886-3-578-2258.
text: Our Internet website address is www.umc.com. The information on our website does not form part of this annual report. Our ADSs have been listed on the NYSE under the symbol “UMC” since September 19, 2000. In 2019, we were ranked among the top 5% of companies for a fifth consecutive year in the Corporate Governance Evaluation conducted by the Taiwan Stock Exchange and Taipei Exchange. The assessment was conducted across over 1,400 public companies in Taiwan.
text: We are one of the world’s largest independent semiconductor foundries and a leader in semiconductor manufacturing process technologies. Our primary business is the manufacture, or “fabrication”, of semiconductors, sometimes called “chips” or “integrated circuits”, for others. Using our own proprietary processes and techniques, we make chips to the design specifications of our many customers. Our company maintains a diversified customer base across industries, including communication devices, consumer electronics, computer, and others, while continuing to focus on manufacturing for high growth, large volume applications, including networking, telecommunications, internet, multimedia, PCs and graphics.
text: We sell and market mainly wafers which in turn are used in a number of different applications by our customers. The following table presented the percentages of our wafer sales by application for the years ended December 31, 2017, 2018 and 2019.

Table:
Years Ended December 31,
Application
2017
2018
2019
%
%
%
Communication
48.6
45.2
52.2
Consumer
29.4
28.6
26.4
Computer
13.1
16.3
13.6
Others
8.9
9.9
7.8
Total
100.0
100.0
100.0

Questions:
question: What was the company's rank in 2019 conducted by the Taiwan Stock Exchange and Taipei Exchange?
question: What does the primary business of the company include?
question: What does the company sell?
question: What is the increase / (decrease) in the communication figures from 2018 to 2019?
question: What is the average of consumer in the 3 years?
question: What is the increase / (decrease) in the Others from 2017 to 2018?
text: Discontinued Operations
text: Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017
text: On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Table:
Year Ended December 31,
2019 %
2018 %
(In thousands)
2019
2018
2017
Change from 2018
Change from 2017
Loss from discontinued operations
$ 0
$(72,836)
$(11,915)
(100.0%)
NM
Gain on sale of Netsmart
$ 0
500,471
0
(100.0%)
NM
Income tax effect on discontinued operations
$ 0
(32,497)
42,263
(100.0%)
(176.9%)
Income (loss) from discontinued operations, net of tax
$ 0
$395,138
$30,348
(100.0%)
NM

Questions:
question: What does the loss from discounted operations represent?
question: What was the Loss from discontinued operations in 2019?
question: What was the Gain on sale of Netsmart in 2018?
question: What was the change in the Loss from discontinued operations from 2017 to 2018?
question: What is the average Gain on sale of Netsmart between 2017-2019?
question: What was the average Income tax effect on discontinued operations between 2017-2019?
text: NOTE 24. EARNINGS PER SHARE
text: Basic net earnings per common share is calculated by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for that period. The dilutive effect is calculated using the treasury stock method. The calculation of diluted net income per share assumes the exercise of options issued under our stock option plans (and the issuance of shares under our share plans) for periods in which exercises (or issuances) would have a dilutive effect.
text: The calculation of basic and diluted net income per share attributable to common shareholders is based on the following data:

Table:
December 31,
2018
2019
Net earnings used for purposes of calculating net income per common share
Net earnings from operations
157,133
329,013
Basic weighted average number of shares outstanding during the year (thousands)
52,432
49,418
Effect of dilutive potential common shares from stock options and restricted shares
678
580
Dilutive weighted average number of shares outstanding
53,110
49,999
Basic net earnings per share: from operations
3.00
6.66
Diluted net earnings per share:
2.96
6.58

Questions:
question: How is Basic net earnings per common share calculated
question: For what years is information on earnings per share available?
question: What is the  Net earnings from operations in 2018?
question: Which year had the lowest percentage difference in basic and diluted net earnings per share?
question: What is the change in Net earnings from operations from 2018 to 2019?
question: What is the percentage change in Net earnings from operations from 2018 to 2019?
text: 29. Share-based payments continued
text: The number of options outstanding and exercisable as at 31 March was as follows:
text: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

Table:
2019
2018
Number
Number
Outstanding at 1 April
303,880
248,263
Options granted in the year
71,552
127,691
Dividend shares awarded
3,343
1,306
Options forfeited in the year
–
(73,380)
Options exercised in the year
(229,378)
–
Outstanding at 31 March
149,397
303,880
Exercisable at 31 March
–
74,686

Questions:
question: What was the weighted average market value per ordinary share for DABP options exercised in 2019?
question: What does the charge for the year include?
question: In which years was the number of options outstanding at 31 March calculated?
question: In which year were the Dividend shares awarded larger?
question: What was the change in Dividend shares awarded in 2019 from 2018?
question: What was the percentage change in Dividend shares awarded in 2019 from 2018?