hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
5.2 Key Management Personnel Compensation
Notes: (1) Comprise base salary, bonus, contributions to defined contribution plans and other benefits, but exclude performance share and share option expenses disclosed below.
(2) The Group Chief Executive Officer, an executive director of Singtel, was awarded up to 1,030,168 (2018: 1,712,538) ordinary shares of Singtel pursuant to Singtel performance share plans, subject to certain performance criteria including other terms and conditions being met. The performance share award in the previous financial year included a one-off Special Share Award (“SSA”). The performance share expense computed in accordance with SFRS(I) 2, Share-based Payment, was S$1.5 million (2018: S$3.3 million).
(3) The other key management personnel of the Group comprise the Chief Executive Officers of Consumer Singapore, Consumer Australia, Group Enterprise, Group Digital Life and International Group, as well as the Group Chief Corporate Officer, Group Chief Financial Officer, Group Chief Human Resources Officer, Group Chief Information Officer and Group Chief Technology Officer. The other key management personnel were awarded up to 3,537,119 (2018: 4,391,498) ordinary shares of Singtel pursuant to Singtel performance share plans, subject to certain performance criteria including other terms and conditions being met. The performance share award in the previous financial year included a one-off SSA. The performance share expense computed in accordance with SFRS(I) 2 was S$6.1 million (2018: S$8.5 million).
(4) Directors’ remuneration comprises the following: (i) Directors’ fees of S$2.7 million (2018: S$2.5 million), including fees paid to certain directors in their capacities as members of the Optus Advisory Committee and the Technology Advisory Panel, and as director of Singtel Innov8 Pte. Ltd. (ii) Car-related benefits of the Chairman of S$24,557 (2018: S$20,446). In addition to the Directors’ remuneration, Venkataraman Vishnampet Ganesan, a non-executive director of Singtel, was awarded 831,087 (2018: Nil) of share options pursuant to the Amobee Long-Term Incentive Plan during the financial year, subject to certain terms and conditions being met. The share option expense computed in accordance with SFRS(I) 2 was S$104,278 (2018: S$21,607).
Table:
 |  | Group
 | 2019 | 2018
 | S$ Mil | S$ Mil
Key management personnel compensation (1) |  | 
Executive director (2) | 3.5 | 6.1
Other key management personnel (3) | 15.9 | 22.4
 | 19.4 | 28.5
Directors' remuneration (4) | 2.7 | 2.5
 | 22.1 | 31.0


Question: How many ordinary shares of Singtel was the Group Chief Executive Officer awarded in 2019?
Answer: up to 1,030,168
Other financial assets and liabilities consists of derivatives, the Group’s holdings in listed and unlisted investments, and loans provided to related parties.
The Group’s investments in listed equity securities are designated as financial assets at fair value through other comprehensive income. Investments are initially measured at fair value net of transaction costs and, in subsequent periods, are measured at fair value with any change recognised in other comprehensive income. Upon disposal, the cumulative gain or loss recognised in other comprehensive income is transferred to retained earnings.
Associates are those entities in which the Group has significant influence but not control or joint control over the financial and operating policies. Investments in associates are initially recognised at cost including transaction costs and are accounted for using the equity method by including the Group’s share of profit or loss and other comprehensive income of associates in the carrying amount of the investment until the date on which significant influence ceases. Dividends received reduce the carrying amount of the investment in associates.
Table:
 | 2019 | 2018
 | $M | $M
Current |  | 
Derivatives | 45 | 53
Total current other financial assets | 45 | 53
Non‑current |  | 
Derivatives | 501 | 366
Listed equity securities | 91 | 96
Investments in associates | 59 | 57
Loans provided to related parties | 41 | 3
Total non‑current other financial assets | 692 | 522
Total other financial assets | 737 | 575
Current |  | 
Derivatives | 58 | 50
Total current other financial liabilities | 58 | 50
Non‑current |  | 
Derivatives | 24 | 61
Total non‑current other financial liabilities | 24 | 61
Total other financial liabilities | 82 | 111


Question: What is the percentage constitution of current derivatives in the total other financial liabilities in 2019?
Answer: 70.73
Calculation: 58 / 82
8. OTHER NON-CURRENT ASSETS
* relates to certain office lease contracts. Optional periods are not included in the calculation.
Table:
All figures in USD ‘000  | 2019 | 2018
Fixture, Furniture and Equipment | 65 | 128
Right of Use Asset* | 1,412 | -
Other   | 57 | 83
Total as of December 31,   | 1,534 | 211


Question: What is the change in Fixture, Furniture and Equipment between 2018 and 2019?
Answer: 63
Calculation: 128-65
The following table years ended December 31, 2019, 2018 and 2017 related to the Company’s PSU awards, SLO awards and restricted stock awards.
(1) On May 18, 2017, The Organization and Compensation Committee of our Board of Directors (“O&C Committee”) approved a change in the vesting policy regarding the existing 2017 Three-year PSU Awards and 2016 Three-year PSU Awards for Ilham Kadri. The approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of Diversey. Dr. Kadri’s awards were still subject to the performance metrics stipulated in the plan documents, and will be paid out in accordance with the original planned timing.
(2) The amount does not include expense related to the 2014 Special PSU awards that were settled in cash of $1.0 million in the year ended December 31, 2017.
(3) The amount includes the expenses associated with the restricted stock awards consisting of restricted stock shares, restricted stock units and cash-settled restricted stock unit awards.
(4) On August 4, 2017, the Equity Award Committee approved a change in the vesting condition regarding the existing long-term share-based compensation programs transferring to Diversey as part of the sale of Diversey. The approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of Diversey. In December 2018, the Equity Award Committee approved a change in the vesting condition for certain individuals who would be leaving the Company under a phase of our Reinvent SEE Restructuring program. For both modifications, we recorded the cumulative expense of the higher fair value of the impacted awards at modification approval.
(5) The amounts do not include the expense related to our U.S. profit sharing contributions made in the form of our common stock as these contributions are not considered share-based incentive compensation.
Table:
(In millions) | 2019 | 2018 | 2017
2019 Three-year PSU Awards | $ 4.3 | $ — | $ —
2018 Three-year PSU Awards | 0.2 | 2.7 | —
2017 Three-year PSU Awards(1) | — | 3.7 | 9.8
2017 COO and Chief Executive Officer-Designate 2017 New Hire Equity Awards | 0.2 | 0.2 | 0.1
2016 Three-year PSU Awards(1) | — | (3.0 ) | 2.0
2016 President & CEO Inducement Award | — | — | 0.5
2015 Three-year PSU Awards | — | — | (0.8)
2014 Special PSU Awards(2) | — | — | 3.2
SLO Awards | 3.2 | 1.6 | 1.1
Other long-term share-based incentive compensation programs(3)(4) | 26.5 | 24.7 | 32.6
Total share-based incentive compensation expense(5) | $ 34.4 | $ 29.9 | $ 48.5
Associated tax benefits recognized | $ 5.8 | $ 4.9 | $ 11.8


Question: For 2017, what is the sum of all the Three-year PSU Awards expressed as a percentage of Total share-based incentive compensation expense?
Answer: 22.68
Calculation: (9.8+2.0-0.8)/48.5
Intangible Assets
Internal software development costs of $2,526 and $12,666 were capitalized during the years ended December 31, 2019 and 2018, respectively, and are classified within software development costs as an intangible asset. Amortization expense related to the capitalized internally developed software was $7,464 and $3,832 for the years ended December 31, 2019 and 2018, respectively, and is included in cost of revenues, sales and marketing and general and administrative expenses in the accompanying Consolidated Statements of Operations and Comprehensive Loss.
Expressed in US $000's except share and per share amounts
Table:
 | December 31, 2018 |  | 
 | Cost | Accumulated amortization | Net book value
 | $ | $ | $
Acquired technology | 15,556 | 7,875 | 7,681
Software development costs | 24,963 | 9,226 | 15,737
Acquired customer relationships | 495 | 346 | 149
Purchased software | 6,973 | 4,503 | 2,470
Other intangible assets | 591 | 556 | 35
 | 48,578 | 22,506 | 26,072


Question: What information does the table show?
Answer: Intangible Assets
jpmorgan chase & co./2017 annual report 39 five-year stock performance the following table and graph compare the five-year cumulative total return for jpmorgan chase & co . ( 201cjpmorgan chase 201d or the 201cfirm 201d ) common stock with the cumulative return of the s&p 500 index , the kbw bank index and the s&p financial index . the s&p 500 index is a commonly referenced equity benchmark in the united states of america ( 201cu.s . 201d ) , consisting of leading companies from different economic sectors . the kbw bank index seeks to reflect the performance of banks and thrifts that are publicly traded in the u.s . and is composed of leading national money center and regional banks and thrifts . the s&p financial index is an index of financial companies , all of which are components of the s&p 500 . the firm is a component of all three industry indices . the following table and graph assume simultaneous investments of $ 100 on december 31 , 2012 , in jpmorgan chase common stock and in each of the above indices . the comparison assumes that all dividends are reinvested . december 31 , ( in dollars ) 2012 2013 2014 2015 2016 2017 .

Table:
december 31 ( in dollars ) | 2012 | 2013 | 2014 | 2015 | 2016 | 2017
jpmorgan chase | $ 100.00 | $ 136.71 | $ 150.22 | $ 162.79 | $ 219.06 | $ 277.62
kbw bank index | 100.00 | 137.76 | 150.66 | 151.39 | 194.55 | 230.72
s&p financial index | 100.00 | 135.59 | 156.17 | 153.72 | 188.69 | 230.47
s&p 500 index | 100.00 | 132.37 | 150.48 | 152.55 | 170.78 | 208.05
december 31 , ( in dollars ) 201720162015201420132012 .

Question: did jpmorgan chase outperform the s&p 500 index?\\n
Answer: yes
Calculation: greater(277.62, 208.05)
F. Tabular Disclosure of Contractual Obligations
The following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of December 31, 2019.
(1) Assuming the domestic bonds are paid off upon maturity.
(2) Represents our obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located, primarily in the Hsinchu Science Park and the Tainan Science Park in Taiwan, Pasir Ris Wafer Fab Park in Singapore.
(3) Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements. These commitments include the amounts which are not recorded on our balance sheet as of December 31, 2019.
(4) Represents the guarantee deposits and financial liability for the repurchase of other investors’ investment. The amounts of payments due under these agreements are determined based on fixed contract amounts.
Table:
 |  |  | Payments Due by Period |  | 
 | Total | Less than 1 Year | 1-3 Years | 4-5 Years | After 5 Years
 |  |  | (in NT$ millions)$ millions) |  | 
Long-term debt(1) |  |  |  |  | 
Unsecured bonds | 39,940 | 20,660 | 10,590 | 8,690 | —
Loans | 51,058 | 18,316 | 19,632 | 13,098 | 12
Lease obligations(2) | 7,128 | 741 | 1,414 | 1,181 | 3,792
Purchase obligations(3) | 38,878 | 29,832 | 2,845 | 1,810 | 4,391
Other long-term obligations(4) | 21,411 | 101 | 12,765 | 8,446 | 99
Total contractual cash obligations | 158,415 | 69,650 | 47,246 | 33,225 | 8,294


Question: What is the average lease obligation for the period Less than 1 Year and 1-3 Years?
Answer: 1077.5
Calculation: (741+1,414) / 2
The three levels are described below:
Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that is accessible by the Company;
Level 2 Inputs – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly;
Level 3 Inputs – Unobservable inputs for the asset or liability including significant assumptions of the Company and other market participants.
The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of
the short maturity of those instruments. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments.
Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings
may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to
those that prevail in arm’s-length transactions unless such representations can be substantiated.
The assets or liability’s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. The following table provides a summary of financial instruments that are measured at fair value as of December 31, 2019.
Table:
 |  | Fair Value Measurement Using |  |  | 
 | Carrying Value | Level 1 | Level 2 | Level 3 | Total
Marketable securities | 0 | 0 | 0 | 0 | 0
Derivative warrants liabilities | $(332,222) | $- | $- | $(332,222) | $(332,222)


Question: What does a Level 2 input refer to?
Answer: Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly
Net Pension Expense
Net pension expense, as we define it below, includes the net periodic benefit costs related to both our pension and other postretirement plans. The net periodic benefit costs are determined annually based on beginning of year balances and are recorded ratably throughout the fiscal year, unless a significant re-measurement event occurs. The following is a summary of the net periodic benefit costs for the years ended June 30, 2019, 2018 and 2017:
In September 2016, we announced changes to retirement plans we offer to certain employees. Benefits accrued to eligible participants of our largest qualified defined benefit pension plan and certain non-qualified pension plans were frozen effective December 31, 2016. Approximately 1,900 affected employees were transitioned to the Company’s 401(k) plan that has been in effect for eligible employees since 2012, when the pension plan was closed to new entrants. We recognized the plan freeze during fiscal year 2017 as a curtailment, since it eliminated the accrual for a significant number of participants for all of their future services. We also made a voluntary pension contribution of $100.0 million to the affected plan in October 2016.
The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
Table:
 |  | Years Ended June 30, | 
($ in millions) | 2019 | 2018 | 2017
Pension plans | $9.8 | $11.3 | $45.8
Other postretirement plans | 1.8 | 2.9 | 2.6
Net periodic benefit costs | $11.6 | $14.2 | $48.4


Question: In which years was Net Pension Expense calculated?
Answer: 2019, 2018, 2017
Statement of financial position
Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018.
Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018.
Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix.
Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018.
Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.
Table:
FINANCIAL PERFORMANCE SUMMARY | 2019  $’000 | 2018  $’000 RESTATED | CHANGE
Current assets | 75,460 | 91,457 | (18%)
Non-current assets | 150,607 | 147,234 | 2%
Total assets | 226,067 | 238,691 | (5%)
Current liabilities | 34,555 | 43,336 | (20%)
Non-current liabilities | 34,348 | 31,418 | 9%
Total liabilities | 68,903 | 74,754 | (8%)
Net assets | 157,164 | 163,937 | (4%)
Equity | 157,164 | 163,937 | (4%)


Question: What is the percentage change in the net assets from 2018 to 2019?
Answer: -4.13
Calculation: (157,164-163,937)/163,937
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)
26. Derivative Financial Instruments
The fair value of the derivative assets is as follows:
Table:
 | As of December 31, | 
 | 2018 | 2019
Derivative assets carried at fair value through profit or loss (FVTPL) |  | 
Interest rate swaps | 15,188 | 18
Forward foreign exchange contracts | — | 389
Derivative assets designated and effective as hedging instruments carried at fair value |  | 
Cross currency swaps | — | 3,594
Total | 15,188 | 4,001
Derivative financial instruments, current assets | 6,222 | 429
Derivative financial instruments, non-current assets | 8,966 | 3,572
Total | 15,188 | 4,001


Question: What was the fair value of cross currency swaps in 2019?
Answer: 3,594
(5) Revenue Recognition
The following tables present our reported results under ASC 606 and a reconciliation to results using the historical accounting method:
Table:
 |  | Year Ended December 31, 2018 | 
 | Reported Balances | Impact of ASC 606 | ASC 605 Historical Adjusted Balances
 |  | (Dollars in millions, except per share amounts and shares in thousands) | 
Operating revenue | $23,443 | 39 | 23,482
Cost of services and products (exclusive of depreciation and amortization) | 10,862 | 22 | 10,884
Selling,general and administrative | 4,165 | 71 | 4,236
Interest expense | 2,177 | (9) | 2,168
Income tax expense | 170 | (12) | 158
Net loss | (1,733) | (33) | (1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE |  |  | 
BASIC | $(1.63) | (0.03) | (1.66)
DILUTED | $(1.63) | (0.03) | (1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING |  |  | 
BASIC | 1,065,866 | - | 1,065,866
DILUTED | 1,065,866 | - | 1,065,866


Question: How many types of weighted-average common shares outstanding are there?
Answer: 2
Calculation: Basic##Diluted
3.5 INCOME TAXES
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
Fiscal 2019 income taxes expense amounted to $83.7 million compared to a recovery of $17.2 million for the prior year mainly attributable to: • the effect of the federal rate reduction in the second quarter of fiscal 2018 in the United States; • the increase in profit before income taxes which is mostly related to the impact of the MetroCast acquisition completed in the second quarter of fiscal 2018, and • the appreciation of the US dollar against the Canadian dollar compared to the prior year.
On March 19, 2019, the Department of Finance Canada confirmed the acceleration of tax depreciation on most capital investments for property, plant and equipment acquired after November 20, 2018, which phases out during the period from 2023 to 2028. The federal accelerated tax depreciation had a favorable impact on the current income tax expense of the Corporation in fiscal 2019. On March 21, 2019, the Québec Department of Finance confirmed that it would harmonize with the Federal legislation.
On December 22, 2017, the U.S. federal government enacted the Tax Cuts and Jobs Act (the "Act"). The tax reform reduced the general federal corporate tax rate from 35% to 21% starting after 2017 which reduced net deferred tax liabilities by approximately $94 million (US$74 million) in the second quarter of fiscal 2018. In addition, the Act calls for other changes such as interest deductibility limitations, full deduction of acquisitions of tangible assets, net operating losses limitations as well as base erosion anti-avoidance, which together with tax rate reductions, had an overall favorable impact on the income tax expense.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Profit before income taxes | 440,563 | 367,380 | 19.9
Combined Canadian income tax rate | 26.50% | 26.50% | —
Income taxes at combined Canadian income tax rate | 116,749 | 97,356 | 19.9
Difference in operations' statutory income tax rates | 1,466 | (3) | —
Impact on deferred taxes as a result of changes in substantively enacted tax rates | 15 | (94,175) | —
Impact on income taxes arising from non-deductible expenses and non-taxable profit | (565) | 1,670 | —
Tax impacts related to foreign operations | (28,633) | (22,099) | 29.6
Other | (5,377) | 53 | —
 | 83,655 | (17,198) | —


Question: What was the average Income taxes at combined Canadian income tax rate?
Answer: 107052.5
Calculation: (116,749 + 97,356) / 2
(5) Revenue Recognition
The following tables present our reported results under ASC 606 and a reconciliation to results using the historical accounting method:
Table:
 |  | Year Ended December 31, 2018 | 
 | Reported Balances | Impact of ASC 606 | ASC 605 Historical Adjusted Balances
 |  | (Dollars in millions, except per share amounts and shares in thousands) | 
Operating revenue | $23,443 | 39 | 23,482
Cost of services and products (exclusive of depreciation and amortization) | 10,862 | 22 | 10,884
Selling,general and administrative | 4,165 | 71 | 4,236
Interest expense | 2,177 | (9) | 2,168
Income tax expense | 170 | (12) | 158
Net loss | (1,733) | (33) | (1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE |  |  | 
BASIC | $(1.63) | (0.03) | (1.66)
DILUTED | $(1.63) | (0.03) | (1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING |  |  | 
BASIC | 1,065,866 | - | 1,065,866
DILUTED | 1,065,866 | - | 1,065,866


Question: What method is used for the reconciliation of results?
Answer: historical accounting method
11. Stockholders’ Equity
The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands):
(1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Restricted stock units | $53,766 | $84,082 | $42,122
Employee stock purchase plan (1) | 7,580 | 6,891 | 6,334
Other | — | 7,538 | 88
Total | $61,346 | $98,511 | $48,544


Question: What was the Employee stock purchase plan in 2018?
Answer: 6,891