hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
General and Administrative Expenses: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
(1) Excluding stock-based compensation
Excluding the effects of currency rate fluctuations, total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees
Table:
Year Ended May 31, |  |  |  | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
General and administrative (1) | $1,093 | -1% | 2% | $1,102
Stock-based compensation | 172 | -5% | -5% | 180
Total expenses | $1,265 | -1% | 1% | $1,282
% of Total Revenues | 3% |  |  | 3%


Question: What are the components of general and administrative expenses?
Answer: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
Common Stock Reserved for Issuance
As of July 31, 2019 and 2018, the Company was authorized to issue 500,000,000 shares of common stock with a par value of $0.0001 per share and, of these, 82,140,883 and 80,611,698 shares of common stock were issued and outstanding, respectively. Per the terms of the Company’s 2011 Stock Plan, on January first of each year, an additional number of shares equal to up to 5% of the number of shares of common stock issued and outstanding on the preceding December 31st is added to the Company’s 2011 Stock Plan reserve.
As of July 31, 2019 and 2018, the Company had reserved shares of common stock for future issuance as follows:
In March 2018, the Company completed a public offering of 2,628,571 shares of its common stock. The public offering price of the shares sold in the offering was $87.50 per share. No shares were sold by the Company’s stockholders in this public offering.
Table:
 | July 31, 2019  | July 31, 2018
Exercise of stock options to purchase common stock | 216,727 | 537,064
Vesting of restricted stock awards | 2,384,673 | 2,932,155
Shares available for grant under stock plans | 24,776,361 | 21,592,494
Total common stock reserved for issuance | 27,377,761 | 25,061,713


Question: What is the change in the Shares available for grant under stock plans from 2018 to 2019?
Answer: 3183867
Calculation: 24,776,361 - 21,592,494
Comprehensive Income — Comprehensive income includes net income, currency translation adjustments, certain derivative-related activity, changes in the value of available-for-sale investments (prior to the adoption of Accounting Standards Update ("ASU") 2016-01), and changes in prior service cost and net actuarial gains (losses) from pension (for amounts not in excess of the 10% "corridor") and postretirement health care plans. On foreign investments we deem to be essentially permanent in nature, we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to U.S. dollars. When we determine that a foreign investment, as well as undistributed earnings, are no longer permanent in nature, estimated taxes will be provided for the related deferred tax liability (asset), if any, resulting from currency translation adjustments.
The following table details the accumulated balances for each component of other comprehensive income, net of tax:
1 Net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of ASU 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of ASU 2018-02 in fiscal 2018 in the amount of $0.6 million and $17.4 million, respectively.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | 2019 | 2018 | 2017
Currency translation losses, net of reclassification adjustments | $(90.9) | $(94.7) | $(98.6)
Derivative adjustments, net of reclassification adjustments | 34.0 | 1.0 | (1.1)
Unrealized gains (losses) on available-for-sale securities | — | 0.6 | (0.3)
Pension and post-employment benefit obligations, net of reclassification adjustments | (53.4) | (17.4) | (112.9)
Accumulated other comprehensive loss 1 | $(110.3) | $(110.5) | $(212.9)


Question: What does the table show us?
Answer: the accumulated balances for each component of other comprehensive income, net of tax
NOTE 8. PROPERTY AND EQUIPMENT
The following table details the components of property and equipment (amounts in thousands).
Amounts payable for property and equipment included in accounts payable totaled $0.1 million at December 31, 2019, and $0.2 million at December 31, 2018. During 2019, we financed the purchase of $0.3 million of property with finance leases and equipment notes. Assets which had not yet been placed in service, included in property and equipment, totaled $1.5 million at December 31, 2019, and $2.2 million at December 31, 2018.
Table:
 | December 31 |  | 
 | 2019 | 2018 | Estimated Useful Lives
Land | $730 | $585 | 
Furniture and fixtures | 476 | 430 | 5-10 years
Plant | 9,667 | 8,613 | 20-40 years, or life of lea
Computer and software | 1,317 | 1,295 | 3-5 years
Leasehold improvements | 2,019 | 681 | 4-15 years, or life of lease
Machinery and equipment | 16,864 | 13,528 | 5-15 years
Property and equipment, cost | 31,073 | 25,132 | 
Less accumulated depreciation | 11,996 | 10,122 | 
Property and equipment, net | $      19,077 | $     15,010 | 


Question: What is the change in the furniture and fixtures value between 2018 and 2019?
Answer: 46
Calculation: 476 - 430
The following table summarizes restricted stock-based award activity, including service-based awards and performance-based awards, granted pursuant to Oracle-based stock plans and stock plans assumed from our acquisitions for our last three fiscal years ended May 31, 2019 :
The total grant date fair value of restricted stock-based awards that were vested and issued in fiscal 2019, 2018 and 2017 was $1.3 billion, $1.0 billion and $715 million, respectively. As of May 31, 2019, total unrecognized stock-based compensation expense related to non-vested restricted stock-based awards was $2.8 billion and is expected to be recognized over the remaining weighted-average vesting period of 2.68 years.
No PSUs were granted in each of fiscal 2019 and 2018. In fiscal 2017, 1.7 million PSUs were granted which vest upon the attainment of certain performance metrics and service-based vesting. Based upon actual attainment relative to the “target” performance metric, certain participants have the ability to be issued up to 150% of the target number of PSUs originally granted, or to be issued no PSUs at all. In fiscal 2019, 2.4 million PSUs vested and 1.3 million PSUs remained outstanding as of May 31, 2019.
Table:
 |  | Restricted Stock-Based Awards Outstanding
(in millions, except fair value) | Number of Shares | Weighted-Average Grant Date Fair Value
Balance, May 31, 2016 | 52 | $39.29
Granted | 42 | $39.40
Assumed | 14 | $37.83
Vested and Issued | (18) | $40.39
Canceled | (7) | $39.73
Balance, May 31, 2017 | 83 | $39.18
Granted | 44 | $47.42
Vested and Issued | (27) | $39.10
Canceled | (11) | $41.97
Balance, May 31, 2018 | 89 | $42.93
Granted | 53 | $42.47
Vested and Issued | (31) | $41.85
Canceled | (12) | $42.97
Balance, May 31, 2019 | 99 | $43.01


Question: What is the total grant date fair value of restricted stock-based awards that were granted in fiscal 2019?
Answer: 2250.91
Calculation: 53*42.47
The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.4% (2018: 26.4%; 2017: 26.4%), to the actual income tax expense. Our 2019 combined German tax rate includes a corporate income tax rate of 15.0% (2018: 15.0%; 2017: 15.0%), plus a solidarity surcharge of 5.5% (2018: 5.5%; 2017: 5.5%) thereon, and trade taxes of 10.6% (2018: 10.6%; 2017: 10.6%).
Relationship Between Tax Expense and Profit Before Tax
Table:
€ millions, unless otherwise stated | 2019 | 2018 | 2017
Profit before tax | 4,596 | 5,600 | 5,029
Tax expense at applicable tax rate of 26.4% rate of 26.4% (2018: 26.4%; 2017: 26.4%) | 1,212 | 1,478 | 1,327
Tax effect of: |  |  | 
Foreign tax rates | –209 | –147 | –403
Changes in tax laws and tax rates | 10 | 0 | –212
Non-deductible expenses | 116 | 106 | 82
Tax-exempt income | –93 | –38 | –95
Withholding taxes | 138 | 91 | 131
Research and development and foreign tax credits | –89 | –33 | –26
Prior-year taxes | 80 | –17 | –26
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits | 48 | 58 | 185
Other | 13 | 13 | 20
Total income tax expense | 1,226 | 1,511 | 983
Effective tax rate (in %) | 26.7 | 27.0 | 19.5


Question: What was the profit before tax in 2019?
Answer: 4,596
Total CO2 emissions FY19
1 Tonnes of carbon dioxide equivalent.
2 Absolute carbon emissions divided by revenue in millions.
Auto Trader is required to measure and
report its direct and indirect greenhouse
gas (‘GHG’) emissions by the Companies Act
2006 (Strategic Report and Directors’ Report)
Regulations 2013. The greenhouse gas
reporting period is aligned to the financial
reporting year. The methodology used to
calculate our emissions is based on the
financial consolidation approach, as
defined in the Greenhouse Gas Protocol,
A Corporate Accounting and Reporting
Standard (Revised Edition). Emission
factors used are from UK government
(‘BEIS’) conversion factor guidance for
the year reported.
Auto Trader is required to measure and report its direct and indirect greenhouse gas (‘GHG’) emissions by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013. The greenhouse gas reporting period is aligned to the financial reporting year. The methodology used to calculate our emissions is based on the financial consolidation approach, as defined in the Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard (Revised Edition). Emission factors used are from UK government (‘BEIS’) conversion factor guidance for the year reported.
The report includes the ‘Scope 1’ (combustion of fuel) in relation to company cars and ‘Scope 2’ (purchased electricity and gas) emissions associated with our offices. We have chosen to include the emissions associated with leased company cars in Scope 1, as we are responsible for these emissions.
We have chosen to present a revenue intensity ratio as this is a relevant indicator of our growth and is aligned with our business strategy. The reduction in our GHG emissions is due to a reduction in the fuel emissions from our company car fleet, as the fleet has reduced. We have also reduced the amount of electricity we use, and this coupled with a decrease in BEIS conversion factors has also contributed to our Scope 2 reduction.
Table:
 | FY19 | FY18 | FY17 | FY16
Scope 1 | 263 | 390 | 491 | 565
Manchester | 213 | 281 | 361 | 357
London | 44 | 60 | 76 | 88
Scope 2 | 258 | 340 | 437 | 445
Total | 521 | 731 | 928 | 1,010
Revenue | 355.1 | 330.1 | 311.5 | 281.6
Carbon intensity | 1.47 | 2.21 | 2.98 | 3.59
Year-on-year change | -34% | -26% | -17% | 


Question: Which items in the table are used to calculate the carbon intensity?
Answer: Total, Revenue
Consolidated Results
Net Revenues by Distribution Channel
The following table details our consolidated net revenues by distribution channel (amounts in millions):
(1) Net revenues from “Digital online channels” include revenues from digitally-distributed subscriptions, downloadable content, microtransactions, and products, as well as licensing royalties.
(2) Net revenues from “Other” primarily includes revenues from our Distribution business and the Overwatch League.
Digital Online Channel Net Revenues The decrease in net revenues from digital online channels for 2019, as compared to 2018, was primarily due to: • lower revenues recognized from the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018); and • lower revenues recognized from Hearthstone.
Retail Channel Net Revenues The decrease in net revenues from retail channels for 2019, as compared to 2018, was primarily due to: • lower revenues recognized from Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017; • lower revenues recognized from the Destiny franchise; and • lower revenues from Crash Bandicoot™ N. Sane Trilogy, which was released on the Xbox One, PC, and Nintendo Switch in June 2018.
The decrease was partially offset by: • revenues recognized from Crash Team Racing Nitro-Fueled, which was released in June 2019; • revenues from Sekiro: Shadows Die Twice, which was released in March 2019; and • higher revenues recognized from Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.
Table:
 |  | For the Years Ended December 31, |  | 
 | 2019 | 2018 | Increase/ (decrease) | % Change
Net revenues by distribution channel: |  |  |  | 
Digital online channels (1) | $4,932 | $5,786 | $(854) | (15)%
Retail channels | 909 | 1,107 | (198) | (18)
Other (2) | 648 | 607 | 41 | 7
Total consolidated net revenues | $6,489 | $7,500 | $(1,011) | (13)


Question: What is the total consolidated net revenue of Digital Online channels and Other in 2018?
Answer: 6393
Calculation: $5,786+607
VALUATION AND QUALIFYING ACCOUNTS
(Amounts in millions)
(A) Includes increases and reversals of allowances for sales returns, price protection, and valuation allowance for deferred tax assets due to normal reserving terms.
(B) Includes actual write-offs and utilization of allowances for sales returns, price protection, and releases of income tax valuation allowances and foreign currency translation and other adjustments.
Table:
Col. A Description | Col B. Balance at Beginning of Period | Col. C Additions(A) | Col. D Deductions(B) | Col. E Balance at End of Period
At December 31, 2019 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $186 | $11 | $(79) | $118
Valuation allowance for deferred tax assets | $61 | $127 | $(7) | $181
At December 31, 2018 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $274 | $24 | $(112) | $186
Valuation allowance for deferred tax assets | $— | $61 | $— | $61
At December 31, 2017 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $257 | $83 | $(66) | $274


Question: What was the change in Valuation allowance for deferred tax assets between 2018 and 2019?
Answer: 120
Calculation: $181-$61
Section 6: Our investments
This section outlines our group structure and includes information about our controlled and associated entities. It provides details of changes to these investments and their effect on our financial position and performance during the financial year. It also includes the results of our associated entities.
6.1 Parent entity disclosures
The accounting policies of the parent entity, iSelect Limited, which have been applied in determining the financial information shown below, are the same as those applied in the consolidated financial statements except for accounting for investments in subsidiaries which are measured at cost.
There are no contractual or contingent liabilities of the parent as at reporting date (2018: $nil). iSelect Limited has issued bank guarantees and letters of credit to third parties for various operational purposes. It is not expected these guarantees will be called on.
Table:
 | CONSOLIDATE | 
 | 2019 $’000 | 2018 $’000
Financial Position |  | 
Assets |  | 
Current Assets | 4,297 | 7,869
Non-Current Assets | 165,165 | 174,810
Total Assets | 169,462 | 182,679
Liabilities |  | 
Current Liabilities | 92,352 | 93,067
Total Liabilities | 92,352 | 93,067
Net Assets | 77,110 | 89,612
Equity |  | 
Contributed Equity | 111,290 | 111,066
Reserves | 3,960 | 3,198
Accumulated Losses | (38,140) | (24,652)
Total Equity | 77,110 | 89,612
Financial Performance |  | 
Loss of the parent entity | (4,812) | (163)
Total comprehensive loss of the parent entity | (4,812) | (163)


Question: What is the debts to assets ratio of the parent entity in 2018?
Answer: 0.51
Calculation: 93,067/182,679
NOTE 13—GUARANTEES AND CONTINGENCIES
We have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows:
(1) Includes interest up to maturity and principal payments. Please see note 10 "Long-Term Debt" for more details
(2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.
Table:
 |  |  | Payments due between |  | 
 | Total | July 1, 2019— June 30, 2020 | July 1, 2020— June 30, 2022 | July 1, 2022— June 30, 2024 | July 1, 2024 and beyond
Long-term debt obligations (1) | $3,408,565 | $147,059 | $292,156 | $1,045,567 | $1,923,783
Operating lease obligations (2) | 318,851 | 72,853 | 106,394 | 59,441 | 80,163
Purchase obligations | 11,280 | 8,364 | 2,747 | 169 | —
 | $3,738,696 | $228,276 | $401,297 | $1,105,177 | $2,003,946


Question: What is the Total Operating lease obligations expressed as a percentage of Total obligations?
Answer: 8.53
Calculation: 318,851/3,738,696
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
18. Revenues from Contracts with Customers
The Group has recognized the following amounts relating to revenues:
Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement.
Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period.
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Revenues from fixed rate time charters | 485,961 | 515,324 | 558,266
Revenues from variable rate time charters | — | — | 64,334
Revenues from The Cool Pool Limited (GasLog vessels) | 38,046 | 102,253 | 45,253
Revenues from vessel management services | 1,222 | 767 | 784
Total | 525,229 | 618,344 | 668,637


Question: What was the change in revenues from The Cool Pool Limited  from 2017 to 2018?
Answer: 64207
Calculation: 102,253 - 38,046
FY19 EAIP Payout Results:
(1) Calculated in FY19 plan exchange rates and excludes stock-based compensation expense, charges related to the amortization of intangible assets, restructuring, separation, transition and other related expenses, contract liabilities fair value adjustment, acquisition-related costs and certain litigation settlement gains.
(2) Calculated in FY19 plan exchange rates and excludes contract liabilities fair value adjustment.
Table:
Weighted Average Company Performance Funding |  |  |  |  | 
Company Performance Metric | Target ($) (millions) | Threshold ($)(millions) | Actual ($) (millions) | Threshold Funding (%) | Funding (%)
Non-GAAP Operating Income | 1,630 | 1,428 | 1,427(1) | 40 | 0.0
Non-GAAP Revenue | 4,943 | 4,760 | 4,804(2) | 40 | 71.2
FY19 Funding | . | . | . | . | 35.6


Question: For Non-GAAP Revenue, how much is the target more than the actual in terms of percentages? 
Answer: 2.89
Calculation: (4,943-4,804)/4,804
During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements.
The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions):
Table:
 | Balance as of |  | Adjustments from |  | Balance as of
 | March 31, 2018 | ASC 606 | ASU 2016-01 | ASU 2016-16 | April 1, 2018
ASSETS |  |  |  |  | 
Accounts receivable, net | $563.7 | $340.1 | $— | $— | $903.8
Inventories | $476.2 | $(5.1) | $— | $— | $471.1
Other current assets | $119.8 | $17.2 | $— | $— | $137.0
Long-term deferred tax assets | $100.2 | $(23.1) | $— | $1,579.4 | $1,656.5
Other assets | $71.8 | $— | $— | $(24.1) | $47.7
LIABILITIES |  |  |  |  | 
Accrued liabilities | $229.6 | $404.2 | $— | $— | $633.8
Deferred income on shipments to distributors | $333.8 | $(333.8) | $— | $— | $—
Long-term deferred tax liability | $205.8 | $16.8 | $— | $(1.1) | $221.5
Other long-term liabilities | $240.9 | $— | $— | $(1.7) | $239.2
STOCKHOLDERS' EQUITY |  |  |  |  | 
Accumulated other comprehensive loss | $(17.6) | $— | $(1.7) | $— | $(19.3)
Retained earnings | $1,397.3 | $241.9 | $1.7 | $1,558.1 | $3,199.0


Question: What was the adjustment from ASC 606 for other current assets?
Answer: 17.2
Basic earnings per share is computed by dividing net income for the period by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income for the period by the weighted-average number of common shares outstanding during the period, plus the dilutive effect of outstanding restricted stock-based awards, stock options, and shares issuable under the employee stock purchase plan using the treasury stock method. The following table sets forth the computation of basic and diluted earnings per share:
(1) These weighted shares relate to anti-dilutive restricted stock-based awards and stock options as calculated using the treasury stock method and contingently issuable shares under PSO and PSU agreements. Such shares could be dilutive in the future. See Note 13 for information regarding the exercise prices of our outstanding, unexercised stock options.
Table:
Year Ended May 31, |  |  | 
(in millions, except per share data) | 2019 | 2018 | 2017
Net income | $11,083 | $3,587 | $9,452
Weighted average common shares outstanding | 3,634 | 4,121 | 4,115
Dilutive effect of employee stock plans | 98 | 117 | 102
Dilutive weighted average common shares outstanding | 3,732 | 4,238 | 4,217
Basic earnings per share | $3.05 | $0.87 | $2.30
Diluted earnings per share | $2.97 | $0.85 | $2.24
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation (1) | 71 | 64 | 74


Question: In 2019, how much more was the basic earnings per share than the diluted earnings per share?
Answer: 0.08
Calculation: 3.05-2.97