FangyuLei/tatqa huggingface dataset:
Named Executive Officer (1)(2)
Target Award Opportunity ($)
Market-based PRSUs Award (#)
Stock Options Award (#)
Service-based RSUs Award (#)
Timothy M. Archer
7,200,000
21,243
33,988
12,746
Douglas R. Bettinger
2,700,000
7,966
12,744
4,779
Richard A. Gottscho
2,250,000
6,638
10,620
3,983
Patrick J. Lord
1,800,000
5,310
8,496
3,186
Vahid Vahedi
1,575,000
4,647
7,432
2,788
Seshasayee (Sesha) Varadarajan
1,575,000
4,647
7,432
2,788
figure 31 .
2019 / 2021 ltip award grants .
-1 the number of market-based prsus awarded is reflected at target .
the final number of shares that may be earned will be 0 % to 150 % of target .
-2 mr .
anstice did not participate in the 2019 / 2021 ltip because he terminated his employment with the company as of december 5 2018 .
the independent members of the board consulted with the committee and the committee ’ s compensation consultant to determine the appropriate amount and vesting schedule for mr .
archer ’ s award .
the independent members of the board on december 6 2018 granted to mr .
archer a $ 5000000 equity award consisting of 50 % service-based rsus and 50 % stock options with a four-year vesting schedule as shown below .
no adjustment was made at that time to his annual base salary or his target award opportunities under the aip or ltip .
these were adjusted to be competitive with ceos in our peer group as part of the normal annual compensation review in february 2019 .
in light of mr .
bettinger ’ s critical role his expanded responsibilities and the intense competition in the technology industry for proven cfo talent he received a special equity award on november 30 2018 .
the committee consulted with its compensation consultant and with the board to determine the amount and vesting schedule for the award .
the committee granted to mr .
bettinger a one-time service-based restricted stock unit -rsu award with a nominal value of $ 8000000 and a four-year vesting schedule as shown below .

Question: Why did Mr Anstice not participate in the 2019/2021 LTIP?
Answer: he terminated his employment with the Company as of December 5, 2018
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Trade accounts receivable
74,021
95,541
Allowance for doubtful accounts
(6,759)
(6,497)
67,262
89,044
Other accounts receivable
8,390
8,250
75,652
97,294
the corporation is also exposed to credit risk in relation to its trade accounts receivable .
to mitigate such risk the corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer .
the corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts .
the doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder .
factors such as the current economic conditions forward-looking macroeconomic data and historical information -number of overdue days of the customer ’ s balance outstanding as well as the customer ’ s collection history are examined .
the corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk .
the corporation has credit policies in place and has established various credit controls including credit checks deposits on accounts and advance billing and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms .
since the corporation has a large and diversified clientele dispersed throughout its market areas in canada and the united states there is no significant concentration of credit risk .
the following table provides further details on trade and other receivables net of allowance for doubtful accounts : .

Question: What is the increase / (decrease) in the trade accounts receivable from 2018 to 2019?
Answer: -21520
As at December 31, 2018
FVTPL
Amortised cost
Total
Fair Value
Fair Value hierarchy
Cash and cash equivalents
$ -
$768,433
$768,433
$768,433
Level 1
Trade and other receivables
-
45,631
45,631
45,631
(3)
Other current financial assets (1)
18,632
147
18,779
18,779
Level 1, Level 2
Other long-term financial assets (1)
33,796
21,959
55,755
55,755
Level 1, Level 2
Trade and other payables
-
(30,659)
(30,659)
(30,659)
(3)
Other current financial liabilities
(6)
(26,380)
(26,386)
(29,131)
Level 2
Other long-term financial liabilities
(5,627)
(48,894)
(54,521)
(54,733)
Level 2
Indebtedness (2)
-
(3,853,883)
(3,853,883)
(3,709,695)
Level 2
$46,795
$(3,123,646)
$(3,076,851)
$(2,935,620)
28 .
financial instruments -cont .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-1 other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy .
all other balances were calculated using level 1 of the fair value hierarchy .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-2 indebtedness excludes deferred financing costs and prepayment options -december 31 2018 – deferred financing costs interest rate floor prepayment option and net gain on repricing / repayment .
-3 trade and other receivables and trade and other payables approximate fair value due to the short-term maturity of these instruments .

Question: What is the total fair value of financial instruments without a fair value hierarchy?
Answer: 14972
August 31, 2019
August 31, 2018
(in thousands)
Fair Value Hierarchy
Carrying Amount
Fair Value
Carrying Amount
Fair Value
Notes payable and long-term debt: (Note 8)
5.625% Senior Notes
Level 2(1)
$398,886
$416,000
$397,995
$415,704
4.700% Senior Notes
Level 2(1)
498,004
525,890
497,350
503,545
4.900% Senior Notes
Level 3(2)
299,057
318,704
298,814
306,535
3.950% Senior Notes
Level 2(1)
494,825
509,845
494,208
476,010
fair value of financial instruments .
the carrying amounts of cash and cash equivalents trade accounts receivable prepaid expenses and other current assets accounts payable and accrued expenses approximate fair value because of the short-term nature of these financial instruments .
the carrying amounts of borrowings under credit facilities and under loans approximates fair value as interest rates on these instruments approximates current market rates .
notes payable and long-term debt is carried at amortized cost ; however the company estimates the fair value of notes payable and long-term debt for disclosure purposes .
the following table presents the carrying amounts and fair values of the company ’ s notes payable and long-term debt by hierarchy level as of the periods indicated : .
-1 the fair value estimates are based upon observable market data .
-2 this fair value estimate is based on the company ’ s indicative borrowing cost derived from discounted cash flows .
refer to note 9 – “ postretirement and other employee benefits ” for disclosure surrounding the fair value of the company ’ s pension plan assets .

Question: What were the Level 3 fair value estimates based on?
Answer: the Company’s indicative borrowing cost derived from discounted cash flows.
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
Year Ended May 31,
(in millions)
2019
2018
2017
Cloud and license:
revenues (1)
$32,582
$32,041
$30,452
Cloud services and license support expenses
3,597
3,441
2,881
Sales and marketing expenses
7,398
7,213
6,770
Margin (2)
$21,587
$21,387
$20,801
Hardware:
revenues
$3,704
$3,994
$4,152
Hardware products and support expenses
1,327
1,547
1,618
Sales and marketing expenses
520
643
825
Margin (2)
$1,857
$1,804
$1,709
Services:
revenues
$3,240
$3,395
$3,359
Services expenses
2,703
2,729
2,661
Margin (2)
$537
$666
$698
Totals:
revenues (1)
$39,526
$39,430
$37,963
Expenses
15,545
15,573
14,755
Margin (2)
$23,981
$23,857
$23,208
the following table presents summary results for each of our three businesses for each of fiscal 2019 2018 and 2017 : .
-1 cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements .
see note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations .
-2 the margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development general and administrative and certain other allocable expenses net .
additionally the margins reported above do not reflect amortization of intangible assets acquisition related and other expenses restructuring expenses stock-based compensation interest expense or non-operating income net .
refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations .

Question: Which note can one refer to for an explanation of adjustments made?
Answer: See Note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
(Dollars in millions, except per share amounts)
2019
Operating revenue
$5,647
5,578
5,606
5,570
22,401
Operating (loss) income
(5,499)
976
950
847
(2,726)
Net (loss) income
(6,165)
371
302
223
(5,269)
Basic (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
Diluted (loss) earnings per common share
(5.77)
0.35
0.28
0.21
(4.92)
2018
Operating revenue
$5,945
5,902
5,818
5,778
23,443
Operating income (loss)
750
767
894
(1,841)
570
Net income (loss)
115
292
272
(2,412)
(1,733)
Basic earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)
Diluted earnings (loss) per common share
0.11
0.27
0.25
(2.26)
(1.63)
-18 quarterly financial data -unaudited .
during the first quarter of 2019 we recorded a non-cash non-tax-deductible goodwill impairment charge of $ 6 .
5 billion for goodwill see note 4 — goodwill customer relationships and other intangible assets for further details .
during the fourth quarter of 2018 we recorded a non-cash non-tax-deductible goodwill impairment charge of $ 2 .
7 billion for goodwill see note 4 — goodwill customer relationships and other intangible assets for further details .
during the first quarter of 2018 we recognized $ 71 million of expenses related to our acquisition of level 3 followed by acquisition-related expenses of $ 162 million $ 43 million and $ 117 million in the second third and fourth quarters of 2018 respectively .
during 2019 we recognized expenses related to our acquisition of level 3 of $ 34 million $ 39 million $ 38 million and $ 123 million in the first second third and fourth quarters of 2019 respectively .

Question: What is the average quarterly amount of expenses related to the acquisition of Level 3 recorded in 2019?
Answer: 58.5
June 30,
2019
June 30,
2018
2013 Equity Incentive Plan shares available for grant
8,462
9,957
Employee stock options and awards outstanding
10,455
12,060
2014 Employee Stock Purchase Plan
10,085
5,365
Total shares reserved for issuance
29,002
27,382
shares reserved for issuance .
the following are shares reserved for issuance -in thousands : .

Question: What was the percentage change in the Total shares reserved for issuance between 2018 and 2019?
Answer: 5.92
Fiscal Year
Fiscal Year
Fiscal Year
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance, beginning of year
$103,884
$105,959
$82,253
Additions for tax positions related to the current year
2,517
2,404
2,478
Additions for tax positions from prior years
1,624
451
22,151
Reductions for tax positions from prior years/statute of limitations expirations
(416)
(2,468)
(1,460)
Foreign exchange (gain) loss
(668)
(2,462)
537
Balance at the end of the period
$106,941
$103,884
$105,959
unrecognized tax benefits .
current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions .
the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit including resolution of related appeals or litigation processes if any .
the second step is to measure the tax benefit as the largest amount that is more than 50 % likely of being realized upon ultimate settlement .
a reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019 2018 and 2017 is as follows : .
included in the unrecognized tax benefits at fiscal 2019 and 2018 is $ 38 .
2 million and $ 36 .
7 million respectively that if recognized would result in a reduction of our effective tax rate .
the amounts differ from the long-term liability recorded of $ 20 .
1 million and $ 16 .
8 million as of fiscal 2019 and 2018 respectively due to accrued interest and penalties as well as unrecognized tax benefits of french and italian entities that are recorded against deferred tax asset balances without valuation allowance .
we believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include but are not limited to the following : • commencement continuation or completion of examinations of our tax returns by the u .
s .
or foreign taxing authorities ; and • expiration of statutes of limitation on our tax returns .
the calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations .
uncertainties include but are not limited to the impact of legislative regulatory and judicial developments transfer pricing and the application of withholding taxes .
we regularly assess our tax positions in light of legislative bilateral tax treaty regulatory and judicial developments in the countries in which we do business .
we determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made .

Question: What was the change in long term liability from 2018 to 2019?
Answer: 3.3
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
Vaulation allowances, beginning of year
$5,398
$13,872
Net operating loss
3,284
1,920
Expiration of net operating losses and limitations
(7)
(9,939)
Adjustment to deferred taxes
29
(321)
Impact of state tax rate change
26
(146)
Other adjusments
9
12
Valuation allowance, end of year
$8,739
$5,398
the following table summarizes the change in the valuation allowance -in thousands : .
as of december 31 2019 net operating loss -nol carryforwards for u .
s .
federal tax purposes totaled $ 31 .
4 million .
effective with the 2017 tax act in december 2017 nols generated after december 31 2017 do not expire .
federal nols of $ 9 .
9 million expire at various dates from 2020 through 2037 and federal nols of $ 21 .
5 million do not expire .
nol carryforwards for state tax purposes totaled $ 40 .
6 million at december 31 2019 and expire at various dates from 2020 through 2039 .

Question: What are the respective net operating loss in 2018 and 2019?
Answer: 1,920 3,284
CONSOLIDATED
2018
2019 $'000
2018 $’000
Income tax (net of refund)
(2,327)
172
Payroll tax
2,657
3,035
Fringe benefits tax
205
247
Total taxes paid
535
3,454
australian taxes paid summary .
tax payments made by iselect for the 2019 and 2018 financial years are summarised below .

Question: What is the Income tax (net of refund) for 2019 and 2018 respectively?
Answer: (2,327) 172
(dollars in millions) Increase/(Decrease)
(dollars in millions) Increase/(Decrease)
(dollars in millions) Increase/(Decrease)
(dollars in millions) Increase/(Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Consumer
$ 91,056
$ 89,762
$ 1,294
1.4%
Business 
31,443
31,534
(91)
(0.3)
Corporate and other 
9,812
9,936
(124)
(1.2)
Eliminations 
(443)
(369)
(74)
20.1
Consolidated Revenues
$131,868
$130,863
$ 1,005
0.8
consolidated revenues .
consolidated revenues increased $ 1 .
0 billion or 0 .
8 % during 2019 compared to 2018 primarily due to an increase in revenues at our consumer segment partially offset by decreases in revenues at our business segment and corporate and other .
revenues for our segments are discussed separately below under the heading “ segment results of operations .
” .
corporate and other revenues decreased $ 124 million or 1 .
2 % during 2019 compared to 2018 primarily due to a decrease of $ 232 million in revenues within verizon media .

Question: What was the decrease in the corporate and other revenue from 2018 to 2019?
Answer: $124 million
Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA
2019
2018
2017
Consumer litigation settlement
$65
0
0
Loss on sale of data centers and colocation business
0
0
82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1)
0
60
0
Total special items impacting Adjusted EBITDA
65
60
82
Plus: integration and transformation costs impacting Adjusted EBITDA (2)
234
378
164
Plus: transaction related expenses impacting Adjusted EBTIDA
0
0
192
Total integration and transformation costs and special items impacting Adjusted EBITDA
$299
438
438
non-gaap integration and transformation costs and special items .
-unaudited .
- $ in millions .
-1 includes $ 18 million of hardware impairment for q3 2018 and $ 15 million of content commitment impairment and $ 27 million of hardware software and internal labor impairment in q1 2018 .
-2 includes $ 55 million of restructuring reserve impairment for q2 2018 .
-3 reference to pro forma figures assume the level 3 acquisition and the colocation and data center sale took place on january 1 2017 .

Question: How many cost components are included in the OTT/Stream impairment of content commitment and hardware, software, and internal labor costs in 2018?
Answer: 3