hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
5.3.4 HOOQ's share options - equity-settled arrangement
In December 2015, HOOQ Digital Pte. Ltd. (“HOOQ”), a 65%-owned subsidiary of the Company, implemented the HOOQ Digital Employee Share Option Scheme (the “Scheme”). Selected employees (including executive directors) of HOOQ and/or its subsidiaries are granted options to purchase ordinary shares of HOOQ.
Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
The grant dates, exercise prices and fair values of the share options were as follows –
The term of each option granted is 10 years from the date of grant.
The fair values for the share options granted were estimated using the Black-Scholes pricing model.
From 1 April 2018 to 31 March 2019, options in respect of an aggregate of 9.6 million of ordinary shares in HOOQ have been granted. As at 31 March 2019, options in respect of an aggregate of 43.3 million of ordinary shares in HOOQ are outstanding.
Table:
Equity-settled | Exercise price | Fair Value at grant date
Date of grant | US$ | US$
16 May 2016 | 0.07 | 0.0445 to 0.0463
24 April 2017 | 0.07 | 0.0301 to 0.0315
2 May 2017 | 0.07 | 0.0292 to 0.0313
31 July 2017 | 0.07 | 0.0313 to 0.0315
8 September 2017 | 0.07 | 0.0296 to 0.0298
23 October 2017 | 0.07 | 0.0309 to 0.0320
10 January 2018 | 0.07 | 0.0316 to 0.0318
1 April 2018 | 0.07 | 0.0360 to 0.0366
1 July 2018 | 0.07 | 0.0368 to 0.0373
19 October 2018 | 0.07 | 0.0371 to 0.0374
31 January 2019 | 0.07 | 0.0367 to 0.0369


Question: When does the term of the option granted on 31 January 2019 end?
Answer: 31 January 2029
Calculation: 31 January 2019 + 10 years
NOTE 9. GOODWILL AND INTANGIBLES
A summary of goodwill activity follows (in thousands).
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
Goodwill, beginning of period | $       3,178 | $           -
Golden Ridge acquisition | - | 3,178
MGI acquistion | 737 | -
Goodwill, end of period | $3,915 | $3,178


Question: What is the value of the goodwill from the Golden Ridge acquisition in 2018?
Answer: 3,178
14. Selected Quarterly Financial Data (Unaudited)
Selected quarterly financial data for 2019 and 2018 is as follows (in thousands, except per share amounts):
Table:
 |  | Quarter Ended |  | 
 | March 31, | June 30, | September 30, | December 31,
 | 2019 | 2019 | 2019 | 2019
Revenue | $50,290 | $49,189 | $52,833 | $60,316
Gross profit | $38,040 | $37,918 | $40,913 | $46,876
Net income (loss) | $(12,272) | $(5,771) | $173 | $51
Net loss per share-basic | $(0.16) | $(0.08) | $— | $—
Net loss per share-diluted | $(0.16) | $(0.08) | $— | $—
 |  | Quarter | Ended | 
 | March 31, | June 30, | September 30, | December 31,
 | 2018 | 2018 | 2018 | 2018
Revenue | $49,183 | $60,713 | $60,502 | $61,825
Gross profit | $37,299 | $47,526 | $47,488 | $48,014
Net loss | $(19,670) | $(4,532) | $(1,807) | $(1,608)
Net loss per share-basic | $(0.27) | $(0.06) | $(0.02) | $(0.02)
Net loss per share-diluted | $(0.27) | $(0.06) | $(0.02) | $(0.02)


Question: What is the revenue earned in the second quarter of 2019?
Answer: $49,189
Hardware
Hardware sales, net decreased $1.5 million, or -10% in 2019 compared to 2018. We adopted the new ASC 606 standard as of January 1, 2018 and elected to use the modified retrospective method. Historical hardware sales prior to the adoption of ASC 606 were recorded on a gross basis, as we were the principal in the transaction in accordance with the previous standard, ASC 605-45. Under the new standard, we are an agent in the transaction as we do not physically control the hardware which we sell. Accordingly, starting January 1, 2018, we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018. For comparison purposes only, had we implemented ASC 606 using the full retrospective method, we would have also presented hardware revenue net of cost for prior periods as shown below.
The majority of hardware sales are derived from our Americas segment. Sales of hardware are largely dependent upon customer- specific desires, which fluctuate.
Table:
 |  |  |  | Year Ended December 31, | 
 |  |  |  | % Change vs.Prior Year | 
2019 | 2019 | 2018 | 2017 | 2019 | 2018
Hardware Revenue (Pre ASC 606 Adoption) | $44,972 | $49,914 | $43,190 | -10% | 16%
Cost of hardware | -32,455 | -35,947 | - 32,205 | -10% | 12%
Hardware Revenue, net (Post ASC 606 Adoption) | $12,517 | $13,967 | $ 10,985 | -10% | 27%


Question: What is the percentage change in cost of hardware between 2019 and 2018?
Answer: -10%
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reflects the impact of consolidation of GS Holdings into the Consolidated Statements of Operations for the years indicated.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Total revenue | $529,646 | $414,673
Total costs and expenses | 408,693 | 261,883
Operating profit | 120,953 | 152,790
Total other income (expense), net | (22,297) | (19,276)
Net income | $98,656 | $133,514


Question: What was the total revenue in 2018?
Answer: 414,673
table of contents the following table discloses purchases of shares of our common stock made by us or on our behalf during the fourth quarter of 2016 . period total number of shares purchased average price paid per share total number of shares not purchased as part of publicly announced plans or programs ( a ) total number of shares purchased as part of publicly announced plans or programs approximate dollar value of shares that may yet be purchased under the plans or programs ( b ) .

Table:
period | total numberof sharespurchased | averageprice paidper share | total number ofshares notpurchased as part ofpublicly announcedplans or programs ( a ) | total number ofshares purchased aspart of publiclyannounced plans orprograms | approximate dollarvalue of shares thatmay yet be purchasedunder the plans orprograms ( b )
october 2016 | 433272 | $ 52.69 | 50337 | 382935 | $ 2.7 billion
november 2016 | 667644 | $ 62.25 | 248349 | 419295 | $ 2.6 billion
december 2016 | 1559569 | $ 66.09 | 688 | 1558881 | $ 2.5 billion
total | 2660485 | $ 62.95 | 299374 | 2361111 | $ 2.5 billion
( a ) the shares reported in this column represent purchases settled in the fourth quarter of 2016 relating to ( i ) our purchases of shares in open-market transactions to meet our obligations under stock-based compensation plans , and ( ii ) our purchases of shares from our employees and non-employee directors in connection with the exercise of stock options , the vesting of restricted stock , and other stock compensation transactions in accordance with the terms of our stock-based compensation plans .
( b ) on july 13 , 2015 , we announced that our board of directors authorized our purchase of up to $ 2.5 billion of our outstanding common stock .
this authorization has no expiration date .
as of december 31 , 2016 , the approximate dollar value of shares that may yet be purchased under the 2015 authorization is $ 40 million .
on september 21 , 2016 , we announced that our board of directors authorized our purchase of up to an additional $ 2.5 billion of our outstanding common stock with no expiration date .
as of december 31 , 2016 , no purchases have been made under the 2016 authorization. .

Question: as of december 31 , 2016 what was the percent of the shares outstanding of the 2015 program yet to be purchased
Answer: 1.6%
Calculation: divide(40, 2.5)
Contract balances
The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.
Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.
Table:
 | 2019 | 2018
 | £m | £m
Receivables, which are included in trade and other receivables | 27.0 | 28.8
Accrued income | 28.0 | 26.7
Deferred income | (13.2) | (1.8)


Question: What was the change in accrued income in 2019 from 2018?
Answer: 1.3
Calculation: 28.0-26.7
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)  10. EARNINGS PER SHARE
Basic earnings per share is calculated on the basis of weighted average outstanding shares of common stock. Diluted earnings per share is computed on the basis of basic weighted average outstanding shares of common stock adjusted for the dilutive effect of stock options, restricted stock unit awards, and other dilutive securities. During the second quarter of fiscal 2019, we issued 77.5 million shares of our common stock out of treasury to the former shareholders of Pinnacle pursuant to the terms of the Merger Agreement. In addition, we issued 16.3 million shares of our common stock, par value $5.00 per share, in an underwritten public offering in connection with the financing of the Pinnacle acquisition, with net proceeds of $555.7 million (see Note 2).
The following table reconciles the income and average share amounts used to compute both basic and diluted earnings per share:
For fiscal 2019, 2018, and 2017, there were 2.0 million, 1.3 million, and 0.8 million stock options outstanding, respectively, that were excluded from the computation of diluted weighted average shares because the effect was antidilutive.
Table:
 | 2019 | 2018 | 2017
Net income available to Conagra Brands, Inc. common stockholders: |  |  | 
Income from continuing operations attributable to Conagra Brands, Inc. common stockholders | $680.2 | $794.1 | $544.1
Income (loss) from discontinued operations, net of tax, attributable to Conagra Brands, Inc. common stockholders | (1.9) | 14.3 | 95.2
Net income attributable to Conagra Brands, Inc. common stockholders | $678.3 | $808.4 | $639.3
Less: Increase in redemption value of noncontrolling interests in excess of earnings allocated | — | — | 0.8
Net income available to Conagra Brands, Inc. common stockholders | $678.3 | $808.4 | $638.5
Weighted average shares outstanding: |  |  | 
Basic weighted average shares outstanding | 444.0 | 403.9 | 431.9
Add: Dilutive effect of stock options, restricted stock unit awards, and other dilutive securities | 1.6 | 3.5 | 4.1
Diluted weighted average shares outstanding | 445.6 | 407.4 | 436.0


Question: What is the proportion of basic weighted average shares outstanding over diluted weighted average shares outstanding in 2018?
Answer: 0.99
Calculation: 403.9/407.4
This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel.
During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group.
Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.
All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions.
The total remuneration for Key Management Personnel of the Group is as follows:
Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.
Table:
 | 2019 | 2018
 | $ | $
Short-term employee benefits | 12,175,184 | 14,217,931
Post employment benefits | 322,733 | 297,319
Other long-term benefits | 161,569 | 139,776
Share-based payments | 9,177,425 | 6,594,300
 | 21,836,911 | 21,249,326


Question: What is the difference in short-term employee benefits between 2018 and 2019?
Answer: 2042747
Calculation: 14,217,931 - 12,175,184
Retirement-Related Plans
The following table provides the total pre-tax cost for all retirement-related plans. Total operating costs/(income) are included in the Consolidated Income Statement within the caption (e.g., Cost, SG&A, RD&E) relating to the job function of the plan participants.
Total pre-tax retirement-related plan cost decreased by $994 million compared to 2018, primarily driven by a decrease in recognized actuarial losses ($1,123 million), primarily due to the change in the amortization period in the U.S. Qualified Personal Pension Plan and higher expected return on plan assets ($143 million), partially offset by higher interest costs ($203 million).
As discussed in the “Operating (non-GAAP) Earnings” section, we characterize certain retirement-related costs as operating and others as non-operating. Utilizing this characterization, operating retirement-related costs in 2019 were $1,457 million, a decrease of $37 million compared to 2018. Non-operating costs of $615 million in 2019 decreased $957 million year to year, driven primarily by the same factors as above.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Retirement-related plans—cost |  |  | 
Service cost | $385 | $431 | (10.7)%
Multi-employer plans | 32 | 38 | (16.9)
Cost of defined contribution plans | 1,040 | 1,024 | 1.5
Total operating costs/ (income) | $1,457 | $1,494 | (2.5)%
Interest cost | $2,929 | $2,726 | 7.4%
Expected return on plan assets | (4,192) | (4,049) | 3.5
Recognized actuarial losses | 1,819 | 2,941 | (38.2)
Amortization of prior service costs/(credits) | (9) | (73) | (87.6)
Curtailments/settlements | 41 | 11 | 262.2
Other costs | 28 | 16 | 76.2
Total non-operating costs/(income) | $615 | $1,572 | (60.9)%
Total retirement-related plans—cost | $2,072 | $3,066 | (32.4)%


Question: What was the increase / (decrease) in the Other costs from 2018 to 2019?
Answer: 12
Calculation: 28 - 16
Note 9. Intangible Assets, net
The Company’s definite-lived intangible assets as of December 31, 2019 and 2018 consisted of the following:
Amortization of definite-lived intangible assets is provided over their estimated useful lives on a straight-line basis or the pattern in which economic benefits are consumed, if reliably determinable. The Company reviews its definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Amortization expense from continuing and discontinued operations was $8,879 and $9,150 for the years ended December 31, 2019 and 2018, respectively
Table:
December 31, 2019 |  |  |  | 
 | Customer Relationships | Developed Technologies | Trade Name | Total
Gross carrying amount | $52,000 | 32,000 | 3,000 | 87,000
Accumulated amortization | (13,866) | (18,286) | (3,000) | (35,152)
Intangible assets, net | $38,134 | $13,714 | $— | $51,848


Question: What is the average gross carrying amounts of Customer Relationships and Developed Technologies in 2019?
Answer: 42000
Calculation: (52,000 + 32,000)/2
xvi. Equity shares in the suspense account:
In accordance with the requirement of Regulation 34(3) and Part F of Schedule V to the SEBI Listing Regulations, details of equity shares in the suspense account are as follows:
*Pursuant to allotment of 1:1 bonus equity shares.
The voting rights on the shares outstanding in the suspense account as on March 31, 2019 shall remain frozen till the rightful owner of such shares claims the shares.
Table:
Particulars | Number of shareholders | Number of equity shares
Aggregate number of shareholders and the outstanding shares in the suspense account lying as on April 1, 2018 | 26 | 820
Shareholders who approached the Company for transfer of shares from suspense account during the year | - | -
Shareholders to whom shares were transferred from the suspense account during the year | - | -
Shareholders whose shares are transferred to the demat account of the IEPF Authority as per Section 124 of the Act | - | -
Aggregate number of shareholders and the outstanding shares in the suspense account lying as on March 31, 2019 | 26 | 1,640*


Question: How many shareholders have outstanding shares in the suspense account?
Answer: 26
7. Property, Plant and Equipment
Property, plant and equipment consisted of the following components at June 30, 2019 and 2018:
Table:
 | 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


Question: In which year was the amount of Land larger?
Answer: 2019
Calculation: 35.6>34.8
The activity for unrecognized gross tax benefits is as follows (in millions):
Included in the December 31, 2019 balance of $130.0 million is $97.2 million related to unrecognized tax benefits that, if recognized, would impact the annual effective tax rate. Also included in the balance of unrecognized tax benefits as of December 31, 2019 is $32.8 million of benefit that, if recognized, would result in adjustments to other tax accounts, primarily deferred taxes.
Although the Company cannot predict the timing of resolution with taxing authorities, if any, the Company believes it is reasonably possible that its unrecognized tax benefits will be reduced by $1.5 million in the next 12 months due to settlement with tax authorities or expiration of the applicable statute of limitations. The Company did not recognize any additional tax benefit or expense for interest and penalties during the year ended December 31, 2019.
The Company recognized approximately $0.8 million of tax benefit and $1.5 million of tax expense for interest and penalties during the years ended December 31, 2018 and 2017, respectively. The Company had approximately $5.1 million, $5.1 million, and $5.9 million of accrued interest and penalties at December 31, 2019, 2018, and 2017, respectively. The Company recognizes interest and penalties accrued in relation to unrecognized tax benefits in tax expense.
Tax years prior to 2016 are generally not subject to examination by the IRS except for items involving tax attributes that have been carried forward to tax years whose statute of limitations remains open. The Company is not currently under IRS examination. For state returns, the Company is generally not subject to income tax examinations for years prior to 2015.
The Company is also subject to routine examinations by various foreign tax jurisdictions in which it operates. With respect to jurisdictions outside the United States, the Company's subsidiaries are generally no longer subject to income tax audits for years prior to 2009. The Company is currently under audit in the following jurisdictions including, but not limited to, Canada, China, the Czech Republic, the Philippines, Singapore and the United Kingdom.
Table:
 | 2019 | 2018 | 2017
Balance at beginning of year | $112.2 | $114.8 | $136.7
Acquired balances | 15.5 | — | —
Additions for tax benefits related to the current year | 9.4 | 7.4 | 23.6
Additions for tax benefits of prior years | 8.0 | 2.8 | 4.7
Reductions for tax benefits of prior years | (0.2) | (1.9) | (1.6)
Lapse of statute | (8.2) | (10.9) | (16.3)
Settlements | (6.7) | — | (4.9)
Change in rate due to U.S. Tax Reform | — | — | (27.4)
Balance at end of year | $130.0 | $112.2 | $114.8


Question: How much was accrued interest and penalties at December 31, 2017?
Answer: $5.9 million
Non-current provisions
Non-current provisions consisted of the following:
The non-current provision for employee benefits includes long service leave as described above.
The dilapidation provision relates to certain lease arrangements for office space entered into by the Group. These lease arrangements require the Group to restore each premises to its original condition upon lease termination. Accordingly, the Group records a provision for the present value of the estimated future costs to retire long-lived assets at the expiration of these leases.
Table:
 | As of June 30, | 
 | 2019 | 2018
 | (U.S. $ in thousands) | 
Employee benefits | $3,323 | $2,094
Dilapidation provision | 2,759 | 2,269
 | $6,082 | $4,363


Question: What is the difference in the total non-current provision between fiscal years 2018 and 2019?
Answer: 1719
Calculation: 6,082-4,363
Dividends and Share Repurchases
Following is a summary of the dividends and share repurchases for the fiscal years ended August 31, 2019, 2018, 2017 and 2016 (in thousands):
(1) The difference between dividends declared and dividends paid is due to dividend equivalents for unvested restricted stock units that are paid at the time the awards vest.
(2) Excludes commissions.
We currently expect to continue to declare and pay regular quarterly dividends of an amount similar to our past declarations. However, the declaration and payment of future dividends are discretionary and will be subject to determination by our Board each quarter following its review of our financial performance.
In June 2018, the Board authorized the repurchase of up to $350.0 million of our common stock. As of August 31, 2019, the total amount authorized by the Board of Directors had been repurchased.
In September 2019, the Board authorized the repurchase of up to $600.0 million of our common stock as part of a two-year capital allocation framework. From September 24, 2019 through October 14, 2019, we repurchased 874,475 shares, utilizing a total of $30.8 million of the $600.0 million authorized by the Board.
Table:
 | Dividends Paid(1) | Share Repurchases(2) | Total
Fiscal year 2016 | $62,436 | $148,185 | $210,621
Fiscal year 2017 | $59,959 | $306,397 | $366,356
Fiscal year 2018 | $57,833 | $450,000 | $507,833
Fiscal year 2019 | $52,004 | $350,000 | $402,004
Total | $232,232 | $1,254,582 | $1,486,814


Question: What was the change in share repurchases between 2016 and 2017?
Answer: 158212
Calculation: $306,397-$148,185
The following table shows the activity of our U.S. and international plan assets, which are measured at fair value using Level 3 inputs.
(1) Balances as of December 31, 2018 have been revised from our 2018 Form 10-K filing to reflect changes in leveling classification of specific funds. These reclassifications did not impact the fair value of any of our pension plan assets.
(2) Purchases of Level 3 assets in 2018 primarily represent the purchase of bulk annuity contracts (buy-ins) in some of our international plans.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Balance at beginning of period(1) | $ 150.1 | $ 71.5
Gains (losses) on assets still held at end of year | 16.8 | (16.0)
Purchases, sales, issuance, and settlements(2) | 8.3 | 103.7
Transfers in and/or out of Level 3 | — | 1.0
Foreign exchange gain (loss) | 5.0 | (10.1)
Balance at end of period(1) | $ 180.2 | $ 150.1


Question: What is the Balance at beginning of period expressed as a percentage of Balance at end of period for year 2019?
Answer: 83.3
Calculation: 150.1/180.2