hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development.
Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year.
Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.
Table:
 | Change between Fiscal increase (decrease) | 
(In thousands) | 2019 and 2018 | 2018 and 2017
Payroll and payroll-related benefits | $12,629 | $39,119
Contract labour and consulting | (6,791) | (3,899)
Share-based compensation | (385) | (1,490)
Travel and communication | (588) | (343)
Facilities | (4,775) | 7,834
Other miscellaneous | (1,163) | 473
Total change in research and development expenses | $(1,073) | $41,694


Question: What do Research and development expenses consist primarily of?
Answer: payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs.
Service Revenue by Segment
The following table presents the breakdown of service revenue by segment (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding
Service revenue increased 2%, driven by an increase in software and solution support offerings. Service revenue increased in the Americas and EMEA segments, partially offset by decreased revenue in our APJC segment.
Table:
 |  | Years Ended |  | 2019 vs. 2018 | 
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Service revenue: |  |  |  |  | 
Americas | $ 8,173 | $ 7,982 | $7,864 | $191 | 2%
Percentage of service revenue | 63.4% | 63.3% | 63.9% |  | 
EMEA | 2,854 | 2,754 | 2,635 | 100 | 4%
Percentage of service revenue | 22.1% | 21.8% | 21.4% |  | 
APJC | 1,872 | 1,885 | 1,801 | (13) | (1)%
Percentage of service revenue | 14.5% | 14.9% | 14.7% |  | 
Total | $ 12,899 | $ 12,621 | $12,300 | $278 | 2%


Question: What was the service revenue from Americas in 2019?
Answer: 8,173
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES
Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.
Table:
 | December 31, | 
 | 2018 | 2019
Loans due from subsidiaries - non-current portion | 46,698 | 45,377
Loans due from subsidiaries - current portion | 2,064 | 2,123
Total | 48,762 | 47,500


Question: What is the Loans due from subsidiaries - non-current portion for 2018 and 2019 respectively?
Answer: 46,698, 45,377
Item 10. Directors, Executive Officers and Corporate Governance
Executive Officers of the Registrant
The following table sets forth information concerning the executive officers of Loral as of March 12, 2020.
The remaining information required under Item 10 will be presented in the Company’s 2020 definitive proxy statement which is incorporated herein by reference or by amendment to this Annual Report on Form 10‐K.
Table:
Name | Age | Position
Avi Katz | 61 | President, General Counsel and Secretary since December 2012. Senior Vice President, General Counsel and Secretary from January 2008 to December 2012.
John Capogrossi | 66 | Vice President, Chief Financial Officer and Treasurer since January 2016. Vice President, Chief Financial Officer, Treasurer and Controller from March 2013 to January 2016. Vice President and Controller from January 2008 to March 2013.
Ravinder S. Girgla | 56 | Vice President and Controller since January 2016. Deputy Controller from February 2013 to January 2016. Assistant Controller from July 2008 to February 2013.


Question: What are the respective age of the executive officers?
Answer: 61, 66, 56
Expected realisation of remaining performance obligations at year end
The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.
Table:
 | 2019 | 2018
 | $ million | $ million
Within one year | 18.3 | 15.5
Greater than one year | 10.3 | 12.7
 | 28.6 | 28.2


Question: What are the different contract lengths whereby revenue will be recognised by the Group when it satisfies the remaining performance obligations in the contracts?
Answer: Within one year, Greater than one year
In 2019 and 2018, we had pre-tax losses of $19,573 and $25,403 respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax assets.
Deferred tax assets (liabilities) consist of the following:
In assessing the realization of deferred tax assets, management considers whether it is more likely than not that a portion of the net deferred assets will not be realized. The ultimate realization of the net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets at December 31, 2019 will not be realizable. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2019. The net change in the total valuation allowance for the 12 months ended December 31, 2019 was an increase of $1,816.
Table:
 | As of | As of
 | December 31, 2019 | December 31, 2018
Deferred tax assets: |  | 
Reserves and accruals | $62 | $45
Research and development credits and other credits | 1,730 | 1,635
Net operating loss carry forward | 27,907 | 25,733
Stock based compensation | 8,402 | 8,857
Other | 11 | 26
Total deferred tax assets | 38,112 | 36,296
Valuation allowance | (38,112) | (36,296)
Deferred tax assets after valuation allowance | — | —
Total deferred tax liability | — | —
Net deferred tax assets (liabilities) | $— | $—


Question: What is the percentage change in the net operating loss carry forward from 2018 to 2019?
Answer: 8.45
Calculation: ((27,907 - 25,733)/25,733 ) * 100
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.
Table:
Plan Category | Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights | Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3) | Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders |  |  | 
2001 Share Incentive Plan | 68,253 | --- | ---
Amended and Restated 2010 Share Incentive Plan | 19,468,186 | 48.105 | 16,684,906
Amended and Restated 2010 Employee Share Purchase Plan | --- | N/A | 30,454,275
Equity compensation plans not approved by shareholders | --- | N/A | ---
Total | 19,536,441 |  | 47,139,181


Question: What is the total value of outstanding options and warrants under the Amended and Restated 2010 Share Incentive Plan? 
Answer: 936517087.53
Calculation: 19,468,186*48.105
Under the 2019 Plan, the Compensation Committee set the following non-equity incentive target amounts, non-equity incentive compensation cap percentages and relative percentages weights for each plan component for each of our NEOs in 2019 who are participating in our incentive compensation plans. Under the 2019 Plan, the Compensation Committee set the following non-equity incentive target amounts, non-equity incentive compensation cap percentages and relative percentages weights for each plan component for each of our NEOs in 2019 who are participating in our incentive compensation plans.
As noted above, Messrs Richard, Robert and Bruce Leeds no longer participate in incentive compensation. In addition, as
Mr. Reinhold left Systemax as the Chief Executive Officer in January 2019, he did not participate in the 2019 NEO Plan.
Table:
Name | Target ($) | Cap (%) | Net Sales (%) | Adjusted Operating Income (%) | Strategic Objectives (%) | Corporate Governance (%) | Business Unit/Individual Objectives (%)
Barry Litwin | 1,113,750 | 111 | 20 | 60 | 18 | 4 | 0
Thomas Clark | 225,000 | 150 | 0 | 0 | 0 | 0 | 100
Robert Dooley | 615,000 | 150 | 0 | 0 | 0 | 0 | 100
Eric Lerner | 300,900 | 150 | 0 | 0 | 0 | 0 | 100
Manoj Shetty | 241,535 | 150 | 0 | 0 | 0 | 0 | 100


Question: What is the non-equity incentive target amount for Robert Dooley and Eric Lerner respectively?
Answer: 615,000, 300,900
Liquidity risk
Our policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.
Our liquidity needs are affected by many factors, some of which are based on the normal on-going operations of the business, and others that relate to the uncertainties of the global economy and the semiconductor industry. Although our cash requirements fluctuate based on the timing and extent of these factors, we believe that cash generated from operations, together with our principal sources of liquidity are sufficient to satisfy our current requirements, including our expected capital expenditures in 2020.
We intend to return cash to our shareholders on a regular basis in the form of dividend payments and, subject to our actual and anticipated liquidity requirements and other relevant factors, share buybacks.
The following table summarizes the Company’s contractual and other obligations as at December 31, 2019.
Total short-term lines of credit amounted to €150 million at December 31, 2019. The amount outstanding at December 31, 2019 was nil and the undrawn portion totaled €150 million. The standby revolving credit facility of €150 million with a consortium of banks will be available through December 16, 2023.
For the majority of purchase commitments, the Company has flexible delivery schedules depending on the market conditions, which allows the Company, to a certain extent, to delay delivery beyond originally planned delivery schedules.
Table:
 | Total | Less than 1 year | 1-5 years | More than 5 years
Accounts payable | 119,712 | 119,712 | — | —
Income tax payable | 34,599 | 34,599 | — | —
Accrued expenses and other payables | 149,843 | 149,843 | — | —
Lease liabilities | 24,261 | 6,977 | 14,726 | 2,558
Pension liabilities | 7,734 | 333 | 2,544 | 4,857
Purchase obligations: |  |  |  | 
Purchase commitments to suppliers | 100,694 | 99,546 | 1,148 | —
Capital expenditure and other commitments | 43,692 | 40,745 | 2,947 | —
Total contractual obligations | 480,535 | 451,755 | 21,365 | 7,415


Question: What are the components of total contractual obligations that are more than 100,000?
Answer: Accounts payable, Accrued expenses and other payables, Purchase commitments to suppliers
Calculation: For COL 3 row 2-9 find the values that are >100,000 and the corresponding component in COL2
15. Income Taxes
Income before income taxes is as follows (in thousands):
Table:
 | Year Ended |  | 
 | June 30, 2019 | June 30, 2018 | June 30, 2017
Domestic  | $22,330 | $(55,197) | $(7,228)
Foreign   | (48,204) | 8,550 | 9,824
Total  | $(25,874) | $(46,647) | $2,596


Question: What was the percentage change in the total income between 2018 and 2019?
Answer: -44.53
Calculation: ((-25,874+46,647)/-46,647) * 100
performance graph the following graph and table compares the cumulative five-year total return provided to shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and our customized peer group . the peer group includes cboe holdings , inc. , intercontinentalexchange group , inc . and nasdaq , inc . an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer group and the s&p 500 index on december 31 , 2012 , and its relative performance is tracked through december 31 , 2017 . comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , and a peer group 12/12 12/13 12/14 12/15 12/16 cme group inc . s&p 500 peer group * $ 100 invested on 12/31/12 in stock or index , including reinvestment of dividends . fiscal year ending december 31 . copyright a9 2018 standard & poor 2019s , a division of s&p global . all rights reserved . the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Table:
 | 2013 | 2014 | 2015 | 2016 | 2017
cme group inc . | $ 164.01 | $ 194.06 | $ 208.95 | $ 279.85 | $ 370.32
s&p 500 | 132.39 | 150.51 | 152.59 | 170.84 | 208.14
peer group | 176.61 | 187.48 | 219.99 | 249.31 | 323.23
unregistered sales of equity securities during the past three years there have not been any unregistered sales by the company of equity securities. .

Question: did the cme group inc . outperform the s&p 500 over 5 years?
Answer: yes
Calculation: greater(370.32, 323.23)
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands):
Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Shares of common stock issuable under equity incentive plans outstanding | 6,832 | 8,943 | 10,806
Convertible senior notes | 1,905 | 79 | -
Potential common shares excluded from diluted net loss per share | 8,737 | 9,022 | 10,806


Question: What are the respective number of convertible senior notes in 2017 and 2018?
Answer: 0, 79
The following table presents each NEO’s base salary for FY19.
(1) Mr. Kapuria was named an executive officer during FY19 and received a salary increase in connection with his promotion. His salary increased from $390,000 to $440,000 effective May 8, 2018.
As presented in the table above, our named executive officers did not receive an increase in annual base salary other than in connection with a promotion for Mr. Kapuria. Our former CEO determined that none of our other NEOs would receive a base salary increase for FY19. In addition, our Board also determined that Mr. Clark would not receive a salary increase in FY19.
Table:
 | FY18 | Change in | FY19
NEO | Annual Salary ($) | Salary (%) | Annual Salary
Gregory S. Clark | 1,000,000 | — | 1,000,000
Nicholas R. Noviello | 650,000 | — | 650,000
Amy L. Cappellanti-Wolf | 440,000 | — | 440,000
Samir Kapuria(1) | 390,000(1) | 60,000(1) | 450,000
Scott C. Taylor | 600,000 | — | 600,000


Question: Who are the NEOs in this company?
Answer: Gregory S. Clark, Nicholas R. Noviello, Amy L. Cappellanti-Wolf, Samir Kapuria, Scott C. Taylor
ITEM 6. SELECTED FINANCIAL DATA
In December 2016, we acquired the 67% remaining interest in Inotera and began consolidating Inotera's operating results. In the periods presented above through December 2016, Inotera sold DRAM products exclusively to us through supply agreements. The cash paid for the Inotera Acquisition was funded, in part, with a term loan of 80 billion New Taiwan dollars and $986 million from the sale of 58 million shares of our common stock. See "Item 8. Financial Statements and Supplementary Data – Notes to Consolidated Financial Statements – Acquisition of Inotera."
Table:
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (in millions, except per share amounts) |  | 
Revenue | $23,406 | $30,391 | $20,322 | $12,399 | $16,192
Gross margin | 10,702 | 17,891 | 8,436 | 2,505 | 5,215
Operating income | 7,376 | 14,994 | 5,868 | 168 | 2,998
Net income (loss) | 6,358 | 14,138 | 5,090 | (275) | 2,899
Net income (loss) attributable to Micron | 6,313 | 14,135 | 5,089 | (276) | 2,899
Diluted earnings (loss) per share | 5.51 | 11.51 | 4.41 | (0.27) | 2.47
Cash and short-term investments | 7,955 | 6,802 | 5,428 | 4,398 | 3,521
Total current assets | 16,503 | 16,039 | 12,457 | 9,495 | 8,596
Property, plant, and equipment | 28,240 | 23,672 | 19,431 | 14,686 | 10,554
Total assets | 48,887 | 43,376 | 35,336 | 27,540 | 24,143
Total current liabilities | 6,390 | 5,754 | 5,334 | 4,835 | 3,905
Long-term debt | 4,541 | 3,777 | 9,872 | 9,154 | 6,252
Total Micron shareholders' equity | 35,881 | 32,294 | 18,621 | 12,080 | 12,302
Noncontrolling interests in subsidiaries | 889 | 870 | 849 | 848 | 937
Total equity | 36,770 | 33,164 | 19,470 | 12,928 | 13,239


Question: What percentage of total Micron shareholders' equity contributing to total equity in 2019?
Answer: 97.58
Calculation: (35,881/36,770 ) * 100
stock performance graph the line graph that follows compares the cumulative total stockholder return on our common stock with the cumulative total return of the dow jones u.s . technology index* and the standard & poor 2019s s&p 500* index for the five years ended december 28 , 2013 . the graph and table assume that $ 100 was invested on december 26 , 2008 ( the last day of trading for the fiscal year ended december 27 , 2008 ) in each of our common stock , the dow jones u.s . technology index , and the s&p 500 index , and that all dividends were reinvested . cumulative total stockholder returns for our common stock , the dow jones u.s . technology index , and the s&p 500 index are based on our fiscal year . comparison of five-year cumulative return for intel , the dow jones u.s . technology index* , and the s&p 500* index .

Table:
 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013
intel corporation | $ 100 | $ 148 | $ 157 | $ 191 | $ 163 | $ 214
dow jones u.s . technology index | $ 100 | $ 170 | $ 191 | $ 191 | $ 209 | $ 270
s&p 500 index | $ 100 | $ 132 | $ 151 | $ 154 | $ 175 | $ 236
table of contents .

Question: what was the percentage five-year cumulative return for intel for the five years ended 2013?
Answer: 114%
Calculation: subtract(214, 100), divide(#0, 100)
Contractual Obligations
Our contractual obligations as of August 31, 2019 are summarized below. As disclosed below, while we have certain non-cancelable purchase order obligations for property, plant and equipment, we generally do not enter into non-cancelable purchase orders for materials until we receive a corresponding purchase commitment from our customer. Non-cancelable purchase orders do not typically extend beyond the normal lead time of several weeks, at most. Purchase orders beyond this time frame are typically cancelable.
(1) Consists of interest on notes payable and long-term debt outstanding as of August 31, 2019. Certain of our notes payable and long-term debt pay interest at variable rates. We have applied estimated interest rates to determine the value of these expected future interest payments.
(2) Consists of purchase commitments entered into as of August 31, 2019 primarily for property, plant and equipment and software pursuant to legally enforceable and binding agreements.
(3) Includes the estimated company contributions to funded pension plans during fiscal year 2020 and the expected benefit payments for unfunded pension and postretirement plans from fiscal years 2020 through 2029. These future payments are not recorded on the Consolidated Balance Sheets but will be recorded as incurred.
(4) Includes (i) a $28.5 million capital commitment, (ii) a $16.2 million obligation related to a new human resource system and (iii) $33.0 million related to the one-time transition tax as a result of the Tax Act that will be paid in annual installments through fiscal year 2026.
(5) As of August 31, 2019, we have $1.5 million and $103.7 million recorded as a current and a long-term liability, respectively, for uncertain tax positions. We are not able to reasonably estimate the timing of payments, or the amount by which our liability for these uncertain tax positions will increase or decrease over time, and accordingly, this liability has been excluded from the above table.
Table:
 |  |  | Payments due by period (in thousands) |  | 
 | Total | Less than 1 year | 1-3 years | 3-5 years | After 5 years
Notes payable and long-term debt | $2,496,465 | $375,181 | $491,655 | $1,134,733 | $494,896
Future interest on notes payable and long-term debt(1) | 373,762 | 109,506 | 142,082 | 55,463 | 66,711
Operating lease obligations | 603,185 | 118,312 | 187,644 | 114,297 | 182,932
Capital lease obligations | 77,829 | 6,038 | 11,726 | 10,928 | 49,137
Non-cancelable purchase order obligations(2) | 351,230 | 289,516 | 61,537 | 177 | —
Pension and post retirement contributions and payments(3) | 14,618 | 1,135 | 1,904 | 2,396 | 9,183
Other(4) | 77,669 | 17,922 | 27,863 | 14,214 | 17,670
Total contractual obligations(5) | $3,994,758 | $917,610 | $924,411 | $1,332,208 | $820,529


Question: What does Future interest on notes payable and long-term debt consist of?
Answer: interest on notes payable and long-term debt outstanding as of August 31, 2019.