FangyuLei/tatqa huggingface dataset:
30 June 2019
30 June 2019
30 June 2018
30 June 2018
Number of Rights
Average Fair Value
Number of Rights
Average Fair Value
Opening balance
2,948,960
$1.87
3,460,195
$1.26
Granted during the year
828,285
$3.07
762,577
$3.32
Vested during the year
(1,307,885)
$1.19
(1,273,812)
$1.09
Forfeited during the year
-
$0.00
-
$0.00
Closing balance
2,469,360
$2.64
2,948,960
$1.87
21 share-based payments .
-a performance rights .
the performance rights plan was established by the board of directors to provide long-term incentives to the group ’ s senior executives based on total shareholder returns -tsr taking into account the group ’ s financial and operational performance .
under the plan eligible participants may be granted performance rights on terms and conditions determined by the board from time to time .
performance rights were granted during the course of fy17 fy18 and fy19 .
the vesting conditions for grants relate to tsr exceeding the asx 200 accumulation index over the measurement period .
vesting of the rights will be tested on or around the day following the release of each of the annual results for the years ended 30 june 2019 2020 and 2021 respectively .
performance rights are granted by the company for nil consideration .
the board has discretion to determine if the value will be provided in shares cash or a combination of shares and cash .
rights granted under the plan carry no dividend or voting rights .
the fair value of the rights at the date of valuation was determined using the black-scholes option pricing model to be equal to the volume weighted-average price -vwap ending on the day before the grant date less the dividends expected over the period from the expected grant date to the completion of the measurement period adjusted for the expected probability of achieving the vesting conditions .

Question: When will the vesting of the rights be tested on?
Answer: on or around the day following the release of each of the annual results for the years ended 30 June 2019, 2020 and 2021 respectively.
June 30,
June 30,
June 30,
($ in millions)
2019
2018
Land
$35.6
$34.8
Buildings and building equipment
512.9
500.0
Machinery and equipment
2,183.6
2,129.0
Construction in progress
150.7
83.6
Total at cost
2,882.8
2,747.4
Less: accumulated depreciation and amortization
1,516.6
1,434.0
Total property, plant, and equipment
$1,366.2
$1,313.4
7 .
property plant and equipment .
property plant and equipment consisted of the following components at june 30 2019 and 2018 : .

Question: What was the percentage change in Buildings and building equipment in 2019 from 2018?
Answer: 2.58
(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed
2 .
4 key performance indicators and performance highlights .
the following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation .
the key performance indicators are not measurements in accordance with ifrs and should not be considered an alternative to other measures of performance in accordance with ifrs .
the corporation ' s method of calculating key performance indicators may differ from other companies and accordingly these key performance indicators may not be comparable to similar measures presented by other companies .
the corporation measures its performance with regard to these objectives by monitoring revenue adjusted ebitda-1 free cash flow-1 and capital intensity-1 on a constant currency basis-1 .
-1 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-2 following the announcement of the agreement on february 27 2019 to sell cogeco peer 1 fiscal 2019 financial guidelines were revised .
-3 actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1 .
2773 usd / cdn .
for further details on the corporation ' s operating results please refer to the " operating and financial results " the " segmented operating and financial results " and the " cash flow analysis " sections .

Question: What was the increase / (decrease) in the revenue from 2018 to 2019?
Answer: 147
All amounts in USD ‘000 
2019
2018
2017
Interest Expenses, net of capitalized interest  
34,018
29,753
18,286
Commitment Fee  
-
3,325
760
Amortization of Deferred Financing Costs  
4,372
1,470
1,393
Other financial costs  
-
1
25
Total Interest Expenses  
38,390
34,549
20,464
11 .
interest expenses .
interest expenses consist of interest expense on the long-term debt the commitment fee and amortization of deferred financing costs related to the credit facility described in note 9 .
for the years ended december 31 2019 2018 and 2017 $ 0 .
0 million $ 2 .
6 million and $ 2 .
5 million of interest expenses were capitalized respectively .

Question: What are the respective interest expenses capitalised in the years ended December 31, 2018 and 2017?
Answer: $2.6 million $2.5 million
13 Weeks Ended
52 Weeks Ended
June 1, 2019
June 2, 2018
June 1, 2019
June 2, 2018
Net income (loss) attributable to Cal-Maine Foods, inc.
$(19,761)
$71,767
$54,229
$125,932
Cumulative losses to be recovered prior to payment of dividend at beginning of the period
—
(20,488)
—
(74,653)
Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend
$(19,761)
$51,279
$54,229
$51,279
1/3 of net income attributable to Cal-Maine Foods, Inc.
—
Common stock outstanding (shares)
43,894
Class A common stock outstanding (shares)
4,800
Total common stock outstanding (shares)
48,694
Dividends per common share*
$-
$0.351
$0.506
$0.351
dividends .
cal-maine pays a dividend to shareholders of its common stock and class a common stock on a quarterly basis for each quarter for which the company reports net income computed in accordance with generally accepted accounting principles in an amount equal to one-third -1 / 3 of such quarterly income .
dividends are paid to shareholders of record as of the 60th day following the last day of such quarter except for the fourth fiscal quarter .
for the fourth quarter the company will pay dividends to shareholders of record on the 65th day after the quarter end .
dividends are payable on the 15th day following the record date .
following a quarter for which the company does not report net income the company will not pay a dividend for a subsequent profitable quarter until the company is profitable on a cumulative basis computed from the date of the last quarter for which a dividend was paid .
dividends payable which would represent accrued unpaid dividends applicable to the company ' s fourth quarter were zero at june 1 2019 and $ 17 .
1 million at june 2 2018 .
at june 1 2019 cumulative losses that must be recovered prior to paying a dividend were $ 19 .
8 million .
* dividends per common share = 1 / 3 of net income -loss attributable to cal-maine foods inc .
available for dividend ÷ total common stock outstanding -shares .

Question: What percentage of the class A common stock outstanding shares are a part of the total common stock outstanding shares?
Answer: 9.86
U.S.Pension Plans
Non-U.S.Pension Plans
Unrecognized Loss
Unrecognized Loss
Balance at January 1, 2018
$75,740
$1,898
Amortization of retirement benefits, net of tax
(4,538)
(126)
Settlements
—
—
Net actuarial gain
6,732
196
Foreign exchange impact
—
(52)
Tax impact due to implementation of ASU 2018-02
17,560
—
Balance at January 1, 2019
$95,494
$1,916
Amortization of retirement benefits, net of tax
(4,060)
(138)
Net actuarial (loss) gain
(2,604)
78
Foreign exchange impact
—
44
Balance at December 31, 2019
$88,830
$1,900
notes to consolidated financial statements -in thousands except for share and per share data .
we have also recorded the following amounts to accumulated other comprehensive loss for the u .
s .
and non-u .
s .
pension plans net of tax : .

Question: What was the unrecognized loss for Net actuarial gain for Non-U.S. Pension Plans?
Answer: 196
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990
note 18 .
income taxes .
the tax cuts and jobs act or the tax act was signed into law on december 22 2017 .
this legislation made significant changes in u .
s .
tax law including a reduction in the corporate tax rate changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax .
the legislation reduced the u .
s .
corporate income tax rate from 35 % to 21 % .
as a result of the enacted tax act we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse .
this revaluation resulted in an additional $ 8 .
8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended december 31 2017 .
additionally on december 22 2017 the securities and exchange commission staff issued staff accounting bulletin no .
118 or sab 118 to address the application of gaap in situations when a registrant does not have the necessary information available prepared or analyzed in reasonable detail to complete the accounting for certain income tax effects of the tax act .
specifically sab 118 provides a measurement period for companies to evaluate the impacts of the tax act on their financial statements .
we completed the accounting for the tax effects of the tax act during the three months ended september 30 2018 and decreased our provisional estimate from $ 8 .
8 million to $ 8 .
7 million .
the components of our income tax expense are as follows -in thousands : .

Question: When was the The Tax Cuts and Jobs Act, or the Tax Act, signed into law?
Answer: December 22, 2017
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100
in relation to the oil derivative instrument -see note 24 the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement - " lta " .
significant inputs used in the valuation of the oil derivative instrument include management ’ s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets .
the changes in fair value of our oil derivative instrument is recognized in each period in current earnings in " realized and unrealized gain on oil derivative instrument " as part of the consolidated statement of income .
the realized and unrealized -loss / gain on the oil derivative instrument is as follows : .
the unrealized loss / gain results from movement in oil prices above a contractual floor price over term of the lta ; the realized gain results from monthly billings above the base tolling fee under the lta .
for further information on the nature of this derivative refer to note 24 .

Question: What was the percentage change in total realized and unrealized (loss)/ gain on the oil derivative instrument from 2017 to 2018?
Answer: 11.04
December 31, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Value
Weighted- Average Remaining Life
Customer relationships
$123,731
$(39,335)
$84,396
9.8
Developed technology
30,542
(13,722)
16,820
8.7
Trade name
3,304
(1,082)
2,222
4.8
Other
234
(234)
—
—
Total intangible assets
$157,811
$(54,373)
$103,438
we recorded $ 14 .
2 million $ 15 .
2 million and $ 12 .
3 million of amortization related to our intangible assets for the years ended december 31 2019 2018 and 2017 respectively .
there were no impairments of long-lived assets during the years ended december 31 2019 2018 and 2017 .
the following tables reflect the weighted-average remaining life and carrying value of finite-lived intangible assets -in thousands except weighted-average remaining life : .

Question: What is the difference in the net carrying value between customer relationships and developed technology?
Answer: 67576
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For thee year ended December 31:
2019
2018
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.
* recast to reflect segment changes .
* * 2019 results were impacted by red hat purchase accounting and acquisition-related activity .
the cloud & cognitive software gross profit margin decreased 0 .
9 points to 76 .
7 percent in 2019 compared to the prior year .
the gross profit margin decline was driven by the purchase price accounting impacts from the red hat acquisition .
pre-tax income of $ 7952 million decreased 10 .
5 percent compared to the prior year with a pre-tax margin decline of 4 .
4 points to 30 .
6 percent which reflects the acquisition of red hat ongoing investments in key strategic areas and lower income from ip partnership agreements .

Question: In 2019, which activity impacted the result?
Answer: 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
EMS
DMS
Total
Balance as of August 31, 2017
$52,574
$555,610
$608,184
Acquisitions and adjustments(1)
30,763
(8,186)
22,577
Change in foreign currency exchange rates
(667)
(2,349)
(3,016)
Balance as of August 31, 2018
82,670
545,075
627,745
Change in foreign currency exchange rates
(702)
(4,788)
(5,490)
Balance as of August 31, 2019
$81,968
$540,287
$622,255
6 .
goodwill and other intangible assets .
the company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test .
the following table presents the changes in goodwill allocated to the company ’ s reportable segments electronics manufacturing services - “ ems ” and diversified manufacturing services - “ dms ” during the fiscal years ended august 31 2019 and 2018 -in thousands : .
-1 includes $ 8 .
2 million of goodwill reallocated between dms and ems during fiscal year 2018 .

Question: What is the difference in Acquisitions and adjustments in fiscal 2018 between EMS and DMS?
Answer: 38949
NEO
Total FY17 PRUs Vested at end of FY18
Total FY17 PRUs Vested at end of FY19
Total FY17 PRUs Earned and Vested (1)
Gregory S. Clark
2,404,175
175,023
2,579,198
Nicholas R. Noviello
606,935
44,184
651,119
Amy L. Cappellanti-Wolf
207,142
15,080
222,222
Samir Kapuria
148,322
10,798
159,120
Scott C. Taylor
414,287
30,160
444,447
below is the summary of the fy17 prus vested and earned by each neo .
-1 the compensation committee did not exercise its discretion to reduce any payouts .

Question: What is the average Total FY17 PRUs Earned and Vested for all NEOs?
Answer: 811221.2
Fiscal Year
Fiscal Year
Fiscal Year
($ in millions)
2018
2017
Net sales
$2,157.7
$1,797.6
Less: surcharge revenue
365.4
239.2
Net sales excluding surcharge revenue
$1,792.3
$1,558.4
Operating income
$189.3
$121.5
Special items:
Loss on divestiture of business
—
3.2
Adjusted operating income excluding special items
$189.3
$124.7
Operating margin
8.8%
6.8%
Adjusted operating margin excluding surcharge revenue and special items
10.6%
8.0%
operating income .
our operating income in fiscal year 2018 increased to $ 189 .
3 million or 8 .
8 percent of net sales as compared with $ 121 .
5 million or 6 .
8 percent in net sales in fiscal year 2017 .
excluding surcharge revenue and special items adjusted operating margin was 10 .
6 percent for the fiscal year 2018 and 8 .
0 percent for fiscal year 2017 .
the increase in the operating margin reflects the stronger demand and improved product mix coupled with operating cost improvements partially offset by higher variable compensation expense compared to fiscal year 2017 .
operating income has been impacted by special items .
the following presents our operating income and operating margin in each case excluding the impact of surcharge on net sales and the loss on divestiture of business .
we present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period .
see the section “ non-gaap financial measures ” below for further discussion of these financial measures .

Question: In which years was operating income calculated?
Answer: 2018 2017
Cost
Fair Value
(in thousands)
Due in one year or less
$4,842,996
$4,844,145
Due after one year through five years
331,707
333,019
Due in more than five years
41,612
41,756
$5,216,315
$5,218,920
the amortized cost and fair value of cash equivalents investments and restricted investments with contractual maturities as of june 30 2019 are as follows : .
the company has the ability if necessary to liquidate its investments in order to meet the company ’ s liquidity needs in the next 12 months .
accordingly those investments with contractual maturities greater than 12 months from the date of purchase nonetheless are classified as short-term on the accompanying consolidated balance sheets .

Question: Which measurement of cash equivalents, investments, and restricted investments with contractual maturities has a higher total amount?
Answer: Fair Value
Fiscal
Fiscal
Fiscal
2019
2018
2017
(in millions)
(in millions)
(in millions)
Number of common shares repurchased
12
10
8
Repurchase value
$ 1,014
$ 966
$ 621
share repurchase program .
in both fiscal 2019 and 2018 our board of directors authorized increases of $ 1 .
5 billion in our share repurchase program .
common shares repurchased under the share repurchase program were as follows : .
at fiscal year end 2019 we had $ 1 .
5 billion of availability remaining under our share repurchase authorization .

Question: What was the percentage change in the Number of common shares repurchased in 2019 from 2018?
Answer: 20
Weighted-
Average Grant
Date Fair
Shares
Value
RSUs outstanding at September 30, 2018
288,098
$64.57
Granted
93,686
$86.08
Released
(55,642)
$84.23
Forfeited
(14,297)
$94.00
RSUs outstanding at September 29, 2019
311,845
$66.18
beginning fiscal 2011 we replaced the ownership share grants with time-vested rsus for certain vice presidents and officers that vest ratably overfour to five years and have a 50 % or 100 % holding requirement on settled shares which must be held until termination .
there were146268 of such rsus outstanding as of september 29 2019 .
rsus issued to non-management directors and certain other employees vest12 months from the date of grant or upon termination of board service if the director or employee elects to defer receipt and totaled 69411 units outstanding as of september 29 2019 .
rsus issued to certain other employees either cliff vest or vest ratably over three years and totaled 35864 units outstanding as of september 29 2019 .
these awards are amortized to compensation expense over the estimated vesting period based upon the fair value of our common stock on the award date discounted by the present value of the expected dividend stream over the vesting period .
the following is a summary of rsu activity for fiscal 2019 : .
as of september 29 2019 there was approximately $ 7 .
4 million of total unrecognized compensation cost related to rsus which is expected to be recognized over a weighted-average period of 2 .
2 years .
the weighted-average grant date fair value of awards granted was $ 86 .
08 $ 94 .
93 and $ 102 .
42 in fiscal years 2019 2018 and 2017 respectively .
in fiscal years 2019 2018 and 2017 the total fair value of rsus that vested and were released was $ 4 .
7 million $ 4 .
4 million and $ 4 .
4 million respectively .

Question: What is the weighted-average grant date fair value of awards granted in fiscal year 2017?
Answer: $102.42
(IN MILLIONS)
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Contract assets
$218
$210
Contract liabilities
$346
$359
contract assets and liabilities .
contract assets represent the company ’ s rights to consideration in exchange for services transferred to a customer that have not been billed as of the reporting date .
while the company ’ s rights to consideration are generally unconditional at the time its performance obligations are satisfied under certain circumstances the related billing occurs in arrears generally within one month of the services being rendered .
at the inception of a contract the company generally expects the period between when it transfers its services to its customers and when the customer pays for such services will be one year or less .
contract liabilities relate to advance consideration received or the right to consideration that is unconditional from customers for which revenue is recognized when the performance obligation is satisfied and control transferred to the customer .
the table below sets forth the company ’ s contract assets and contract liabilities from contracts with customers .
the increase in the contract assets balance during the period was primarily due to $ 203 million of revenue recognized that was not billed in accordance with the terms of the contracts as of december 31 2019 offset by $ 193 million of contract assets included in the december 31 2018 balance that were invoiced to nielsen ’ s clients and therefore transferred to trade receivables .
the decrease in the contract liability balance during the period was primarily due to $ 326 million of advance consideration received or the right to consideration that is unconditional from customers for which revenue was not recognized during the period offset by $ 337 million of revenue recognized during the period that had been included in the december 31 2018 contract liability balance .

Question: What is the contract assets for the year ended December 31, 2019?
Answer: 218