hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 12 – Income Taxes
The provision for income taxes consists of the following for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017:
Table:
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Current income tax expense: |  |  | 
Federal  | $4,003 | $2,945 | $3,342
State  | 2,144 | 1,943 | 1,403
Total current income tax expense  | 6,147 | 4,888 | 4,745
Deferred income tax expense (benefit): |  |  | 
Federal  | 1,617 | 2,363 | (1,059)
Foreign  | 17 | (472) | 215
State  | 429 | 663 | 141
Total deferred income tax expense (benefit) | 2,063 | 2,554 | (703)
Total income tax expense | $8,210 | $7,442 | $4,042


Question: What is the change in total income tax expense between 2019 and 2018?
Answer: 768
Calculation: 8,210-7,442
Share Based Compensation Expense
Share-based compensation expense recognized in the financial statements by line item caption is as follows (in thousands):
The amount of share-based compensation expense capitalized in inventory has been immaterial for each of the periods presented.
Table:
 |  | Year Ended | 
 | June 30,
2019 | June 30,
2018 | June 30,
2017
Cost of product revenue  | $844 | $564 | $333
Cost of service revenue | 1,639 | 1,131 | 589
Research and development   | 10,443 | 7,642 | 3,312
Sales and marketing   | 11,747 | 9,843 | 4,253
General and administrative   | 8,224 | 8,453 | 4,146
Total share-based compensation expense  | $32,897 | $27,633 | $12,633


Question: What was the percentage change in Sales and marketing between 2017 and 2018?
Answer: 131.44
Calculation: (9,843-4,253)/4,253
The actual return on plan assets amounted to €125 million in the reporting period (2017/ 18: €45 million).
For financial year 2019/20, the company expects employer payments to external pension providers totalling approximately €18 million and employee contributions of €9 million in plan assets, with contributions in the Netherlands, Belgium and Germany accounting for the major share of this total. Expected contributions from payment contribution commitments in Germany are not included in expected payments.
The fair value of plan assets developed as follows:
At one Dutch company, plan assets exceeded the value of commitments as of the closing date. Since the company cannot draw any economic benefits from this overfunding, the balance sheet amount was reduced to €0 in line with IAS 19.64 (b).
Table:
€ million | 2017/2018 | 2018/2019
Change in plan assets |  | 
Fair value of plan assets as of beginning of period | 905 | 940
Recognised under | 21 | 23
Interest income | 21 | 23
Recognised outside of profit or loss under ‘remeasurement of defined benefit pension plans’ in other comprehensive income | 24 | 102
Gains/losses from plan assets excl. interest income (+/−) | 24 | 102
Other effects | −10 | 0
Benefit payments (incl. tax payments) | −34 | −27
Settlement payments | −6 | 0
Employer contributions | 35 | 18
Contributions from plan participants | 11 | 9
Change in consolidation group / transfers | 0 | 0
Reclassification in accordance with IFRS5 | −16 | 0
Currency effects | 0 | 1
Fair value of plan assets as of end of period | 940 | 1,066


Question: What was the change in interest income in FY2019 from FY2018?
Answer: 2
Calculation: 23-21
The Company recognizes the employees and directors’ compensation in the profit or loss during the periods when earned for the years ended December 31, 2017, 2018 and 2019. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
If the Board of Directors resolves to distribute employee compensation
through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.
The distributions of employees and directors’ compensation for 2017 and 2018 were reported to the stockholders’ meeting on June 12, 2018 and June 12, 2019, respectively, while the distributions of employees and directors’ compensation for 2019 were approved through the Board of Directors meeting on February 26, 2020. The details of distribution are as follows:
The aforementioned employees and directors’ compensation for 2017 and 2018 reported during the stockholders’ meeting were consistent with the resolutions of the Board of Directors meeting held on March 7, 2018 and March 6, 2019, respectively.
Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.
Table:
 | 2017 | 2018 | 2019
 | NT$(In Thousands) | NT$(In Thousands) | NT$(In Thousands)
Employees’ compensation – Cash | $1,032,324 | $1,400,835 | $1,132,952
Directors’ compensation | 11,452 | 7,624 | 10,259


Question: What is the average Directors’ compensation?
Answer: 9778.33
Calculation: (11,452+7,624+10,259) / 3
Note 8 Income taxes
The following table shows the significant components of income taxes deducted from net earnings.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Current taxes |  | 
Current taxes | (761) | (775)
Uncertain tax positions | 6 | 8
Change in estimate relating to prior periods | 22 | 12
Deferred taxes |  | 
Deferred taxes relating to the origination and reversal of temporary differences | (322) | (352)
Change in estimate relating to prior periods | (8) | 8
Recognition and utilization of loss carryforwards | (106) | 44
Effect of change in provincial corporate tax rate | 27 | –
Uncertain tax positions | 9 | 60
Total income taxes | (1,133) | (995)


Question: How many components of current taxes are there?
Answer: 3
Calculation: Current taxes##uncertain tax positions##change in estimate relating to prior periods
ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
A. Major Shareholders
The following table sets forth information regarding beneficial ownership of our common shares for (i) owners of more than five percent of our common shares and (ii) our directors and officers, of which we are aware of the date of this annual report.
(1) Based on 147,230,634 common shares outstanding as of the date of this annual report.
(2) The holdings of High Seas AS, which are for the economic interest of members of the Hansson family, as well as the personal holdings of our Chief Executive Officer and Chairman, Mr. Herbjorn Hansson, and our director, Alexander Hansson, are included in the amount reported herein.
* Less than 1% of our common outstanding shares.
As of April 14, 2020, we had 575 holders of record in the United States, including Cede & Co., which is the Depositary Trust Company’s nominee for holding shares on behalf of brokerage firms, as a single holder of record. We had a total of 147,230,634 Common Shares outstanding as of the date of this annual report.
Table:
Title | Identity of Person | No. of Shares | Percent of Class(1)
Common | Hansson family(2) | 4,380,659 | 2.98%
 | Jim Kelly |  | * 
 | Richard Vietor |  | * 
 | David Workman |  | * 
 | Bjørn Giæver |  | * 


Question: What is the percentage of shares owned by the Hanssen family?
Answer: 2.98%
Restricted Stock Units
A summary of the Company’s restricted stock unit activity is as follows:
Performance-Based Restricted Stock Units
Performance-based restricted stock units are eligible to vest at the end of each fiscal year in a three-year performance period based on the Company’s annual growth rate in net sales and non-GAAP diluted earnings per share (subject to certain adjustments) over a multiple of four times the related results for the fourth quarter of 2018 relative to the growth rates for a peer group of companies for the same metrics and periods.
For the performance-based restricted stock units granted in 2019, 60% of each performance-based award is subject to the net sales metric for the performance period and 40% is subject to the non-GAAP diluted earnings per share metric for the performance period. The maximum percentage for a particular metric is2 50% of the target number of units subject to the award related to that metric, however, vesting of the performance stock units is capped at 30% and 100%, respectively, of the target number of units subject to the award in years one and two, respectively, of the three-year performance period.
As of December 31, 2019, the Company believes that it is probable that the Company will achieve performance metrics specified in the award agreement based on its expected revenue and non-GAAP diluted EPS results over the performance period and calculated growth rates relative to its peers’ expected results based on data available, as defined in the award agreement.
Table:
 | Number of Shares | Weighted-Average Grant-Date
 | (in thousands) | Fair Value per Share
Outstanding at December 31, 2018 | 3,263 | $20.23
Granted | 1,580 | 23.23
Vested | (1,541) | 20.16
Canceled | (378) | 21.52
Outstanding at December 31, 2019 | 2,924 | 21.72


Question: What was the change in the outstanding from 2018 to 2019?
Answer: -339
Calculation: 2,924 - 3,263
Income (Loss) Before Income Taxes
(1) Included in Corporate and Other are the following: contingent consideration adjustments, investment impairment, pension and postretirement plans actuarial (gains) and losses, interest (income) and expense, net foreign exchange (gains) and losses, intercompany eliminations and acquisition related charges.
The increase in income before income taxes in Semiconductor Test from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5G infrastructure and image sensors, partially offset by a decrease in sales in the automotive and analog test segments. The increase in income before income taxes in System Test from 2018 to 2019 was primarily due to higher sales in Storage Test of 3.5” hard disk drive testers, higher sales in Defense/Aerospace test instrumentation and systems, and higher sales in Production Board Test from higher 5G demand. The increase in income before income taxes in Wireless Test from 2018 to 2019 was primarily due to higher demand for millimeter wave and cellular test products driven by new wireless standards and 5G partially offset by lower sales in connectivity test products and services. The decrease in income before income taxes in Industrial Automation from 2018 to 2019 was due primarily to higher sales and marketing, and engineering spending.
Table:
 | 2019 | 2018 | 2018-2019 Change
 |  | (in millions) | 
Semiconductor Test | $417.0 | $397.6 | $19.4
System Test | 93.5 | 48.9 | 44.6
Wireless Test | 35.6 | 29.1 | 6.5
Industrial Automation | (5.9) | 7.7 | (13.6)
Corporate and Other (1) | (14.4) | (15.4) | 1.0
 | $525.8 | $467.8 | $58.0


Question: What are the segments considered under income (loss) before income taxes in the table?
Answer: Semiconductor Test, System Test, Wireless Test, Industrial Automation, Corporate and Other
Operating Revenue
Notes: (1) Includes revenues from subscription (prepaid/postpaid), interconnect, outbound and inbound roaming, wholesale revenue from MVNOs (Mobile Virtual Network Operators) and mobile content services such as music and video.
(2) Includes equipment sales related to ICT services.
(3) Mainly from provisions of digital marketing and advertising services and regional premium OTT video.
(4) Includes energy reselling fees.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
Service contracts with consumers typically range from a month to 2 years, and contracts with enterprises typically range from 1 to 3 years.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Mobile service (1) | 5,395.7 | 5,737.3
Sale of equipment | 2,876.7 | 2,414.5
Handset operating lease income | 140.5 | 25.2
Mobile | 8,412.9 | 8,177.0
Data and Internet | 3,340.9 | 3,435.7
Business solutions | 604.1 | 560.7
Cyber security | 548.7 | 527.1
Other managed services | 1,880.8 | 1,920.0
Infocomm Technology (“ICT”) (2) | 3,033.6 | 3,007.8
Digital businesses (3) | 1,245.3 | 1,113.1
Fixed voice | 899.0 | 1,084.3
Pay television | 372.7 | 369.4
Others (4) | 67.3 | 80.7
Operating revenue | 17,371.7 | 17,268.0
Operating revenue | 17,371.7 | 17,268.0
Other income | 224.7 | 258.8
Interest and investment income (see Note 10) | 38.1 | 45.5
Total | 17,634.5 | 17,572.3


Question: How many streams of revenue are there under operating revenue?
Answer: 7
Calculation: Mobile## Data and Internet## Infocomm Technology## Digital Businesses## Fixed voice## Pay television## Others
Note 8: Balance Sheet Information
Certain significant amounts included in the Company's Consolidated Balance Sheets consist of the following (in millions):
Assets classified as held-for-sale, consisting primarily of properties, are required to be recorded at the lower of carrying value or fair value less any costs to sell. The carrying value of these assets as of December 31, 2019 was $1.4 million, and is reported as other current assets on the Company’s Consolidated Balance Sheet.
Depreciation expense for property, plant and equipment, including amortization of finance leases, totaled $409.7 million, $359.3 million and $325.2 million for 2019, 2018 and 2017, respectively.
Included within sales related reserves are ship and credit reserves for distributors amounting to $178.7 million and $230.8 million as of December 31, 2019 and 2018, respectively.
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Inventories: |  | 
Raw materials | $138.4 | $137.3
Work in process | 772.9 | 760.7
Finished goods | 321.1 | 327.2
 | $1,232.4 | $1,225.2
Property, plant and equipment, net: |  | 
Land | $125.2 | $125.5
Buildings | 860.6 | 820.4
Machinery and equipment | 4,275.2 | 3,980.2
Property, plant and equipment, gross | 5,261.0 | 4,926.1
Less: Accumulated depreciation | (2,669.4) | (2,376.5)
 | $2,591.6 | $2,549.6
Accrued expenses: |  | 
Accrued payroll and related benefits | $153.4 | $240.8
Sales related reserves | 247.3 | 294.8
Income taxes payable | 22.5 | 38.2
Other | 115.6 | 85.3
 | $538.8 | $659.1


Question: How much is the Depreciation expense for property, plant and equipment, including amortization of finance leases for 2017?
Answer: $325.2 million
Assets are not allocated to segments for internal reporting presentations. A portion of amortization and depreciation is included with various other costs in an overhead allocation to each segment; it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.
Long-lived assets, excluding financial instruments and tax assets, classified by the location of the controlling statutory company and with countries over 10% of the total shown separately, were as follows:
Table:
(In millions) |  |  | 
June 30, | 2019 | 2018 | 2017
United States | $ 55,252 | $ 44,501 | $ 42,730
Ireland | 12,958 | 12,843 | 12,889
Other countries | 25,422 | 22,538 | 19,898
Total | $  93,632 | $  79,882 | $  75,517


Question: How many millions of long-lived assets were there in the United States in 2019?
Answer: 55,252
Unrecognized Tax Benefits
A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties associated with unrecognized tax benefits, for the periods presented is as follows (table in millions):
Of the net unrecognized tax benefits, including interest and penalties, $323 million and $296 million were included in income tax payable on the consolidated balance sheets as of January 31, 2020 and February 1, 2019, respectively. Approximately $313 million and $266 million, respectively, would, if recognized, benefit VMware's annual effective income tax rate. VMware includes interest expense and penalties related to income tax matters in the income tax provision. VMware had accrued $48 million and $56 million of interest and penalties associated with unrecognized tax benefits as of January 31, 2020 and February 1, 2019, respectively. Income tax expense during the year ended February 1, 2019 included interest and penalties associated with uncertain tax positions of $15 million. Interest and penalties associated with uncertain tax positions included in income tax expense (benefit) were not significant during the years ended January 31, 2020 and February 2, 2018.
The Dell-owned EMC consolidated group is routinely under audit by the IRS. All U.S. federal income tax matters have been concluded for years through 2015 while VMware was part of the Dell-owned EMC consolidated group. The IRS has started its examination of fiscal years 2015 through 2019 for the Dell consolidated group, which VMware was part of beginning fiscal 2017. In addition, VMware is under corporate income tax audits in various states and non-U.S. jurisdictions. Consistent with the Company’s historical practices under the tax sharing agreement with EMC, when VMware becomes subject to federal tax audits as a member of Dell’s consolidated group, the tax sharing agreement provides that Dell has authority to control the audit and represent Dell’s and VMware’s interests to the IRS.
Open tax years subject to examinations for larger non-U.S. jurisdictions vary beginning in 2008. Audit outcomes and the timing of audit settlements are subject to significant uncertainty. When considering the outcomes and the timing of tax examinations, the expiration of statutes of limitations for specific jurisdictions, or the timing and result of ruling requests from taxing authorities, it is reasonably possible that total unrecognized tax benefits could be potentially reduced by approximately $17 million within the next 12 months.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Balance, beginning of the year | $385 | $305 | $265
Tax positions related to current year: |  |  | 
Additions | 116 | 57 | 63
Tax positions related to prior years: |  |  | 
Additions | 98 | 44 | 2
Reductions | (7) | (1) | (2)
Settlements | (28) | (4) | (9)
Reductions resulting from a lapse of the statute of limitations | (83) | (8) | (24)
Foreign currency effects | (2) | (8) | 10
Balance, end of the year | $479 | $385 | $305


Question: What were the additions to tax positions related to current year in 2020?
Answer: 116
The following table summarizes our long-lived assets (consisting of property, plant and equipment) by geography at the end of fiscal 2019, fiscal 2018 and fiscal 2017 (in millions).
We have many suppliers of raw materials and subcontractors which provide our various materials and service needs. We generally seek to have multiple sources of supply for our raw materials and services, but, in some cases, we may rely on a single or limited number of suppliers.
Table:
 |  | March 31, | 
 | 2019 | 2018 | 2017
United States | $521.1 | $393.3 | $388.5
Thailand | 209.3 | 215.5 | 178.0
Various other countries | 266.3 | 159.1 | 116.8
Total long-lived assets | $996.7 | $767.9 | $683.3


Question: What was the amount of assets in United States in 2019?
Answer: 521.1
table of contents index to financial statements item 3 . legal proceedings . item 4 . mine safety disclosures . not applicable . part ii price range our common stock trades on the nasdaq global select market under the symbol 201cmktx 201d . the range of closing price information for our common stock , as reported by nasdaq , was as follows : on february 16 , 2012 , the last reported closing price of our common stock on the nasdaq global select market was $ 32.65 . holders there were 41 holders of record of our common stock as of february 16 , 2012 . dividend policy we initiated a regular quarterly dividend in the fourth quarter of 2009 . during 2010 and 2011 , we paid quarterly cash dividends of $ 0.07 per share and $ 0.09 per share , respectively . in january 2012 , our board of directors approved a quarterly cash dividend of $ 0.11 per share payable on march 1 , 2012 to stockholders of record as of the close of business on february 16 , 2012 . any future declaration and payment of dividends will be at the sole discretion of the company 2019s board of directors . the board of directors may take into account such matters as general business conditions , the company 2019s financial results , capital requirements , contractual , legal , and regulatory restrictions on the payment of dividends to the company 2019s stockholders or by the company 2019s subsidiaries to the parent and any such other factors as the board of directors may deem relevant . recent sales of unregistered securities item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities. .

Table:
2011: | high | low
january 1 2011 to march 31 2011 | $ 24.19 | $ 19.78
april 1 2011 to june 30 2011 | $ 25.22 | $ 21.00
july 1 2011 to september 30 2011 | $ 30.75 | $ 23.41
october 1 2011 to december 31 2011 | $ 31.16 | $ 24.57
2010: | high | low
january 1 2010 to march 31 2010 | $ 16.20 | $ 13.25
april 1 2010 to june 30 2010 | $ 17.40 | $ 13.45
july 1 2010 to september 30 2010 | $ 17.30 | $ 12.39
october 1 2010 to december 31 2010 | $ 20.93 | $ 16.93
.

Question: what was the total cash dividend paid to holders of common stock as of february 12 , 2012?
Answer: $ 4.51
Calculation: multiply(41, 0.11)