hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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: What does the table show?
Answer: Company’s PSU awards, SLO awards and restricted stock awards.
NOTE 13. INCOME TAXES
We calculate our provision for federal and state income taxes based on current tax law. U.S. federal tax reform (Tax Act) was enacted on December 22, 2017, and has several key provisions impacting the accounting for and reporting of income taxes. The most significant provision reduced the U.S. corporate statutory tax rate from 35% to 21% beginning on January 1, 2018. We remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse. As a result, the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $7.1 million which was fully offset by a corresponding change to our valuation allowance in 2017. The Tax Act contains several base broadening provisions that became effective on January 1, 2018, that did not have a material impact on 2018 and 2019 earnings.
Deferred tax asset (liability) is comprised of the following (in thousands):
We have determined it is more likely than not that our deferred tax assets will not be realized. Accordingly, we have provided a valuation allowance for deferred tax assets.
Table:
December 31 |  | 
 | 2019 | 2018
Net operating loss carryforwards | $7,672 | $4,541
Stock options and warrants | 420 | 214
Property | 138 | 299
Intangible assets | 66 | 94
Capitalized expenses | 54 | 86
Other | 210 | 164
Operating right-of-use lease assets | (667) | 
Operating right-of-use lease liabilities | 794 | 
Net deferred tax assets | 8,687 | 5,398
Less: Valuation allowance | (8,687) | (5,398)
Deferred tax asset (liability) | $             - | $             -


Question: What are the respective property values in 2018 and 2019?
Answer: 299, 138
iv) Shareholding Pattern of top ten shareholders (other than Directors, Promoters and holder of GDRs and ADRs):
* The shares of the Company are traded on daily basis and hence the datewise increase/decrease in shareholding is not indicated. Shareholding is consolidated based on permanent account number (PAN) of the shareholder.
Table:
Top Ten Shareholders* | Shareholding at the beginning of the year April 1, 2018 |  | Cumulative shareholding at end of the year March 31, 2019 | 
 | No. of shares | % of total shares of the Company | No. of shares | % of total shares of the Company
1. Life Insurance Corporation of India | 75,384,947 | 3.9 | 152,493,927 | 4.1
2. SBI Mutual Fund | 7,056,720 | 0.4 | 21,680,561 | 0.6
3. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund | 15,054,489 | 0.8 | 19,248,438 | 0.5
4. Government of Singapore | 6,497,754 | 0.3 | 18,028,475 | 0.5
5.Oppenheimer Developing Markets Fund | 7,996,009 | 0.4 | 16,731,906 | 0.5
6.ICICI Prudential Life Insurance Company Ltd | 3,886,141 | 0.2 | 16,139,316 | 0.4
7.Axis Mutual Fund Trustee Limited | 4,055,256 | 0.2 | 15,244,614 | 0.4
8.Abu Dhabi Investment Authority | 6,296,384 | 0.3 | 15,036,984 | 0.4
9. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds | 7,595,080 | 0.4 | 14,112,213 | 0.4
10. Vanguard Total International Stock Index Fund | 6,179,273 | 0.3 | 13,978,944 | 0.4


Question: What information does the table provide?
Answer: Shareholding pattern of top ten shareholders
Disaggregated Revenue
The Company has disaggregated revenue from contracts with customers into categories which depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Consequently, the disaggregation below is based on contract type.
Since the terms within these contract types are generally standard in nature, the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows.
The following table shows the Company's shipping revenues disaggregated by nature of the charter arrangement for the years ended December 31, 2019 and 2018:
(1) Voyage charter revenues include approximately $10,152 and $7,600 of revenue related to short-term time charter contracts for the years ended December 31, 2019 and 2018, respectively.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Time and bareboat charter revenues | $263,683 | $213,923
Voyage charter revenues(1) | 33,275 | 83,542
Contracts of affreightment revenues | 58,589 | 68,698
Total shipping revenues | $355,547 | $366,163


Question: What is the change in Time and bareboat charter revenues from Years Ended December 31, 2018 to 2019?
Answer: 49760
Calculation: 263,683-213,923
* Recast to reflect segment changes.
** 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The Cloud & Cognitive Software gross profit margin decreased 0.9 points to 76.7 percent in 2019 compared to the prior year. The gross profit margin decline was driven by the purchase price accounting impacts from the Red Hat acquisition.
Pre-tax income of $7,952 million decreased 10.5 percent compared to the prior year with a pre-tax margin decline of 4.4 points to 30.6 percent which reflects the acquisition of Red Hat, ongoing investments in key strategic areas and lower income from IP partnership agreements.
Table:
($ in millions) |  |  | 
For thee year ended December 31: | 2019 | 2018* | Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software |  |  | 
External gross profit | $17,790 | $17,224 | 3.3%
External gross profit margin | 76.7% | 77.6% | (0.9)pts.
Pre-tax income | $ 7,952 | $ 8,882 | (10.5)%
Pre-tax margin | 30.6% | 35.0% | (4.4)pts.


Question: What was the decrease in Pre-tax income in 2019?
Answer: Pre-tax income of $7,952 million decreased 10.5 percent compared to the prior year with a pre-tax margin decline of 4.4 points to 30.6 percent which reflects the acquisition of Red Hat, ongoing investments in key strategic areas and lower income from IP partnership agreements.
Interest income (expense), net consisted of the following:
Interest income is related to the cash and cash equivalents held by the Company. Interest expense recorded in 2019, 2018 and 2017 included respectively a charge of $39 million, $38 million and $37 million on the senior unsecured convertible bonds issued in July 2017 and July 2014, of which respectively $37 million, $36 million and $33 million was a non-cash interest expense resulting from the accretion of the discount on the liability component. Net interest includes also charges related to the banking fees and the sale of trade and other receivables.
No borrowing cost was capitalized in 2019, 2018 and 2017. Interest income on government bonds and floating rate notes classified as available-for-sale marketable securities amounted to $6 million for the year ended December 31, 2019, $6 million for the year ended December 31, 2018 and $6 million for the year ended December 31, 2017.
Table:
 | Year ended December 31, 2019 | Year ended December 31, 2018 | Year ended December 31, 2017
Income | 55 | 47 | 30
Expense | (54) | (54) | (52)
Total | 1 | (7) | (22)


Question: What was the interest expense in 2018?
Answer: $38 million
P. Income Taxes
The domestic and foreign components of income before income tax for the periods presented were as follows (table in millions):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Domestic | $895 | $680 | $462
Foreign | 543 | 1,149 | 1,115
Total income before income tax | $1,438 | $1,829 | $1,577


Question: How many years did Domestic income exceed $500 million?
Answer: 2
Calculation: 2020##2019
Group and business unit performance factors
The underlying values and weightings for each KPI are set and approved by the remuneration committee in advance of each year to determine parameters for the STI in the form of a balanced scorecard. Below is the group STI scorecard for FY19 that applied to the CEO, CFO, executive directors, prescribed officers and other participants:
* The actual targets have not been provided as they are linked to budget and considered commercially sensitive information.
** For the key performance indicators within the growth and efficiency strategic objectives, the targeted percentages for “threshold”, “on-target” and
“stretch” as set out above per key performance indicator represent the targeted percentage achievement of the underlying budgeted amounts.
Table:
Strategic objective | Strategic objective weighting | Key performance indicator | Key performance indicator weighting | Score = 50% | Score = 100% | Score = 200%
Growth*,** | 60% | Sales volume growth | 10% | 40,0% | 100,0% | 140,0%
 |  | Absolute gross margin | 10% | 96,8% | 100,0% | 103,6%
 |  | PBIT | 40% | 98,6% | 100,0% | 103,6%
Efficiency*,** | 10% | Cost savings initiatives | 5% | 98,6% | 100,0% | 123,4%
 |  | Net working capital | 5% | 101,2% | 100,0% | 97,7%
 |  |  |  | Reduction in execution-related marketplace incidents year-on-year by |  | 
People and sustainability* | 30% | Quality | 10% | 10% | 15% | 20%
 |  | Safety (LTIFR) | 10% | 120,0% | 100,0% | 80,0%
 |  | BBBEE score | 10% | Level 7 (60 to 61) | Level 7 (61.1 to 65) | Level 6


Question: Some strategy has a '*', what does this strategy relate to?
Answer: budget
system energy resources , inc . management 2019s financial discussion and analysis also in addition to the contractual obligations , system energy has $ 382.3 million of unrecognized tax benefits and interest net of unused tax attributes and payments for which the timing of payments beyond 12 months cannot be reasonably estimated due to uncertainties in the timing of effective settlement of tax positions . see note 3 to the financial statements for additional information regarding unrecognized tax benefits . in addition to routine spending to maintain operations , the planned capital investment estimate includes specific investments and initiatives such as the nuclear fleet operational excellence initiative , as discussed below in 201cnuclear matters , 201d and plant improvements . as a wholly-owned subsidiary , system energy dividends its earnings to entergy corporation at a percentage determined monthly . sources of capital system energy 2019s sources to meet its capital requirements include : 2022 internally generated funds ; 2022 cash on hand ; 2022 debt issuances ; and 2022 bank financing under new or existing facilities . system energy may refinance , redeem , or otherwise retire debt prior to maturity , to the extent market conditions and interest and dividend rates are favorable . all debt and common stock issuances by system energy require prior regulatory approval . debt issuances are also subject to issuance tests set forth in its bond indentures and other agreements . system energy has sufficient capacity under these tests to meet its foreseeable capital needs . system energy 2019s receivables from the money pool were as follows as of december 31 for each of the following years. .

Table:
2016 | 2015 | 2014 | 2013
( in thousands ) | ( in thousands ) | ( in thousands ) | ( in thousands )
$ 33809 | $ 39926 | $ 2373 | $ 9223
see note 4 to the financial statements for a description of the money pool .
the system energy nuclear fuel company variable interest entity has a credit facility in the amount of $ 120 million scheduled to expire in may 2019 .
as of december 31 , 2016 , $ 66.9 million in letters of credit were outstanding under the credit facility to support a like amount of commercial paper issued by the system energy nuclear fuel company variable interest entity .
see note 4 to the financial statements for additional discussion of the variable interest entity credit facility .
system energy obtained authorizations from the ferc through october 2017 for the following : 2022 short-term borrowings not to exceed an aggregate amount of $ 200 million at any time outstanding ; 2022 long-term borrowings and security issuances ; and 2022 long-term borrowings by its nuclear fuel company variable interest entity .
see note 4 to the financial statements for further discussion of system energy 2019s short-term borrowing limits. .

Question: what is the net change in system energy 2019s receivables from the money pool from 2014 to 2015?
Answer: 37553
Calculation: subtract(39926, 2373)
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (United States Dollars in thousands, except per share data and unless otherwise indicated)
Fair value change in FCR liability
The following table reconciles the beginning and ending measurements of our FCR liability and highlights the activity that drove the fair value change in FCR liability included in our cost of revenue.
(1) Includes: (i) incentive payments from Bank Partners, which is the surplus of finance charges billed to borrowers over an agreedupon portfolio yield, a fixed servicing fee and realized net credit losses, (ii) cash received from recoveries on previously charged-off Bank Partner loans, and (iii) the proceeds received from transferring our rights to Charged-Off Receivables (as defined below) attributable to previously charged-off Bank Partner loans. We consider all monthly incentive payments from Bank Partners during the period to be related to billed finance charges on deferred interest products until monthly incentive payments exceed total billed finance charges on deferred products, which did not occur during any of the periods presented.
(2) Represents the reversal of previously billed finance charges associated with deferred payment loan principal balances that were repaid within the promotional period.
(3) A fair value adjustment is made based on the expected reversal percentage of billed finance charges (expected settlements), which is estimated at each reporting date. The fair value adjustment is recognized in cost of revenue in the Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $138,589 | $94,148 | $68,064
Receipts(1) | 159,527 | 129,153 | 109,818
Settlements(2) | (262,449) | (181,590) | (127,029)
Fair value changes recognized in cost of revenue(3) | 170,368 | 96,878 | 43,295
Ending balance | $206,035 | $138,589 | $94,148


Question: What was the amount of Receipts in 2017?
Answer: 109,818
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 8 — Costs Associated with Exit and Restructuring Activities
2016 Plan
In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility and transitioning it into a research and development center supporting our global operations ("June 2016 Plan"). Additional organizational changes were also implemented in various other locations. In 2017, we revised this plan to include an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which have now been consolidated into a single facility. Restructuring charges under this plan, which is substantially complete, were $4,284, $4,559, and $4,139 during the years ended December 31, 2019, 2018, and 2017, respectively. The total restructuring liability related to the June 2016 Plan was $233 and $668 at December 31, 2019 and 2018, respectively. Any additional costs related to line movements, equipment charges, and other costs will be expensed as incurred.
The following table displays the restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2019:
(1) Other charges include the effects of currency translation, travel, legal and other charges.
Table:
June 2016 Plan | Planned Costs | Actual costs incurred through December 31, 2019
Workforce reduction | $3,075 | $3,340
Building and equipment relocation | 9,025 | 10,534
Asset impairment charge | — | 1,168
Other charges (1) | 1,300 | 988
Restructuring charges | $13,400 | $16,030


Question: What was the difference between the planned costs and actual costs incurred for Building and Equipment Relocation?
Answer: 1509
Calculation: 10,534-9,025
At 31 December 2019 trade receivables are shown net of a loss allowance totalling £6.1 million (2018: £4.0 million).
The Group does not use factoring to generate cash flow from trade receivables.
– other financial assets including loans to joint ventures
The Group applies the expected credit loss model in respect of other financial assets. Financial assets are individually assessed as to whether the credit risk has increased significantly in the period and therefore whether there is a need to apply the lifetime expected credit losses model as opposed to the 12-month expected credit loss model.
At 31 December 2019 there is no loss allowance recognised for other financial assets as it has been concluded as an immaterial risk of credit loss on other financial assets.
– cash deposits and derivative financial instruments
The credit risk relating to cash deposits and derivative financial instruments is actively managed by the Group’s treasury department. Relationships are maintained with a number of tier one institutional counterparties, ensuring compliance with Group policy relating to limits on the credit ratings of counterparties (between BBB+ and AAA).
Excessive credit risk concentration is avoided through adhering to authorised limits for all counterparties.
Table:
 | Credit Rating | Authorised Limit | Group Exposure 31 December 2019 | Credit Rating | Authorised Limit | Group Exposure 31 December 2018
 |  | £m | £m |  | £m | £m
Counterparty #1 | AA- | 125.0 | 64.9 | AA- | 125.0 | 111.9
Counterparty #2 | AAA | 150.0 | 43.1 | A+ | 100.0 | 44.1
Counterparty #3 | A+ | 100.0 | 38.7 | A | 100.0 | 27.2
Counterparty #4 | A | 100.0 | 26.0 | AAA | 150.0 | 22.3
Counterparty #5 | A | 75.0 | 20.0 | AAA | 150.0 | 12.3
Sum of five largest exposures |  |  | 192.7 |  |  | 217.8
Sum of cash deposits and derivative financial instrument assets |  |  | 203.5 |  |  | 244.2
Five largest exposures as a percentage of assets at risk |  |  | 95% |  |  | 89%


Question: What is the percentage of counterparty #5 exposure in the total exposure in 2019?
Answer: 10.38
Calculation: 20.0/192.7
Stock-Based Compensation
The following table summarizes the components of total stock-based compensation included in VMware’s consolidated statements of income during the periods presented (table in millions):
As of January 31, 2020, the total unrecognized compensation cost for stock options and restricted stock was $1.8 billion and will be recognized through fiscal 2024 with a weighted-average remaining period of 1.5 years. Stock-based compensation related to VMware equity awards held by VMware employees is recognized on VMware’s consolidated statements of income over the awards’ requisite service periods.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Cost of license revenue | $1 | $1 | $2
Cost of subscription and SaaS revenue | 13 | 7 | 5
Cost of services revenue | 83 | 58 | 53
Research and development | 459 | 391 | 363
Sales and marketing | 293 | 226 | 205
General and administrative | 168 | 117 | 84
Stock-based compensation | 1,017 | 800 | 712
Income tax benefit | (347) | (253) | (232)
Total stock-based compensation, net of tax | $670 | $547 | $480


Question: What was the percentage change in Total stock-based compensation, net of tax between 2019 and 2020?
Answer: 22.49
Calculation: (670-547)/547
2. Disaggregation of Revenue
The following table disaggregates our net sales by product category (in millions):
Table:
Product Category  | Fiscal Year 2019 | Fiscal Year 2018  | Fiscal Year 2017
Fresh, vacuum-sealed chicken | $1,310.2 | $1,139.3 | $1,339.1
Fresh, chill-packed chicken | 1,137.7 | 1,158.3 | 1,044.7
Fresh, ice-packed chicken  | 511.5 | 503.6 | 547.1
Prepared chicken  | 240.8 | 207.6 | 170.8
Frozen chicken  | 213.0 | 211.5 | 223.9
Other  | 27.1 | 15.7 | 16.6
Total net sales  | $3,440.3 | $3,236.0 | $3,342.2


Question: What is the average net sales from Fresh, chill-packed chicken for fiscal years 2019 to 2017?
Answer: 1113.57
Calculation: (1,137.7+1,158.3+1,044.7)/3
12 Earnings per share
(a) Basic and diluted earnings per share
1 The weighted average number of shares used has been adjusted to remove shares held in the ESOP
2 Diluted shares include the impact of any dilutive convertible bonds, share options and share awards.
During 2017 the Group incurred a £49.4 million share related charge in relation to its Spanish development partner Eurofund’s future interests in the share capital of the intu Costa del Sol development company. The positive impact of this share related charge on equity attributable to owners of intu properties plc is a credit to retained earnings of £49.4 million. Subsequent to 31 December 2019, the Group has received the final ratifications required for full planning to become effective and therefore we expect the positive impact on retained earnings to reverse, once these arrangements are formally concluded.
Table:
 | 2019 |  |  | 2018 |  | 2018
 | Loss £m | Shares million | Loss per share pence | Loss £m | Shares million | Loss per Share pence
Basic1 | (1950.9) | 1,344.5 | (145.1)p | (1,132.2) | 1,343.7 | (84.3)p
Diluted2 | (1950.9) | 1,344.5 | (145.1)p | (1,132.2) | 1,343.7 | (84.3)p


Question: What do the diluted shares include?
Answer: impact of any dilutive convertible bonds, share options, share awards