hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Performance Share Plan
The relevant disclosures in respect of the Performance Share Plan grants are set out below.
Table:
 | 2015 Grant | 2016 Grant | 2017 Grant | 2018 Grant | 2019 Grant
Grant date | 11th June | 5th April | 26th May | 4th April | 15th May
Mid market share price at grant date | 3,460.0p | 3,550.0p | 5,256.0p | 5,560.0p | 8,161.0p
Number of employees | 15 | 13 | 12 | 12 | 12
Shares under scheme | 70,290 | 69,890 | 62,356 | 60,899 | 60,626
Vesting period | 3 years | 3 years | 3 years | 3 years | 3 years
Probability of vesting | 71.5% | 70.8% | 73.1% | 73.5% | 74.1%
Fair value | 2,473.9p | 2,513.4p | 3,842.1p | 4,084.4p | 6,048.9p


Question: What was the change in the number of shares under scheme under the 2019 Grant from the 2018 Grant?
Answer: -273
Calculation: 60,626-60,899
Accrued expenses consisted of the following (in thousands):
Contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard. See Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.
Table:
 | December 31, | December 31,
 | 2019 | 2018
Accrued payroll and related taxes | $3,985 | $3,800
Accrued federal, state, and local taxes | 2,635 | 1,827
Accrued bonus | 20,206 | 10,766
Self-insurance reserves | 2,238 | —
Employee stock purchase plan contributions | 4,716 | 6,473
Accrued sales commissions | 5,397 | 6,889
Accrued partner commissions | 7,043 | 5,535
Contract liabilities | 5,197 | —
Accrued purchase price related to acquisitions | 2,763 | —
Other | 7,924 | 6,811
Total | $62,104 | $42,101


Question: What does contract liabilities refer to?
Answer: amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard
3. Property, Plant and Equipment
Property, plant and equipment as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
Table:
 | 2019 | 2018
Land, buildings and improvements | $289,051 | $267,809
Machinery and equipment | 381,656 | 364,034
Computer hardware and software | 136,227 | 130,645
Capital assets in progress | 49,599 | 38,469
Total property, plant and equipment, gross  | 856,533 | 800,957
Less: accumulated depreciation  | (472,309) | (459,651)
Total property, plant and equipment, net | 384,224 | 341,306


Question: What was the amount of Land, buildings and improvements in 2018?
Answer: 267,809
entergy mississippi , inc . management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income increased $ 23.4 million primarily due to a lower effective income tax rate . 2010 compared to 2009 net income increased $ 6.0 million primarily due to higher net revenue and higher other income , partially offset by higher taxes other than income taxes , higher depreciation and amortization expenses , and higher interest expense . net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 555.3
volume/weather | -4.5 ( 4.5 )
transmission equalization | 4.5
other | -0.4 ( 0.4 )
2011 net revenue | $ 554.9
the volume/weather variance is primarily due to a decrease of 97 gwh in weather-adjusted usage in the residential and commercial sectors and a decrease in sales volume in the unbilled sales period .
the transmission equalization variance is primarily due to the addition in 2011 of transmission investments that are subject to equalization .
gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 57.5 million in gross wholesale revenues due to an increase in sales to affiliated customers , partially offset by a decrease of $ 26.9 million in power management rider revenue .
fuel and purchased power expenses increased primarily due to an increase in deferred fuel expense as a result of higher fuel revenues due to higher fuel rates , partially offset by a decrease in the average market prices of natural gas and purchased power. .

Question: what is the net change in net revenues from 2010 to 2011?
Answer: 1.6
Calculation: subtract(554.9, 555.3)
Free Cash Flow. Free cash flow represents net cash provided by operating activities minus capital expenditures and capitalized software development costs. Free cash flow is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans.
The exclusion of capital expenditures and amounts capitalized for internally-developed software facilitates comparisons of our operating performance on a period-to-period basis and excludes items that we do not consider to be indicative of our core operating performance. Free cash flow is not a measure calculated in accordance with GAAP. We believe that free cash flow provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors.
Nevertheless, our use of free cash flow has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP. You should consider free cash flow alongside our other GAAP-based financial performance measures, net cash provided by operating activities, and our other GAAP financial results. The following table presents a reconciliation of free cash flow to net cash for operating activities, the most directly comparable GAAP measure, for each of the periods indicated (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Net cash provided by operating activities | $10,317 | $3,295 | $4,863
Capital expenditures | (5,269) | (1,721) | (1,667)
Capitalized software development costs | (7,819) | (8,499) | (6,160)
Free cash flow | $(2,771) | $(6,925) | $(2,964)


Question: What was the Net cash provided by operating activities in 2019, 2018 and 2017 respectively?
Answer: 10,317, 3,295, 4,863
Transactions with Dell
VMware and Dell engaged in the following ongoing related party transactions, which resulted in revenue and receipts, and unearned revenue for VMware:
• Pursuant to OEM and reseller arrangements, Dell integrates or bundles VMware’s products and services with Dell’s products and sells them to end users. Dell also acts as a distributor, purchasing VMware’s standalone products and services for resale to end-user customers through VMwareauthorized resellers. Revenue under these arrangements is presented net of related marketing development funds and rebates paid to Dell. In addition, VMware provides professional services to end users based upon contractual agreements with Dell. • Dell purchases products and services from VMware for its internal use. • From time to time, VMware and Dell enter into agreements to collaborate on technology projects, and Dell pays VMware for services or reimburses VMware for costs incurred by VMware, in connection with such projects.
Dell purchases VMware products and services directly from VMware, as well as through VMware’s channel partners. Information about VMware’s
revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively
Table:
 |  | Revenue and Receipts |  | Unearned Revenue | 
 |  | For the Year Ended |  | As of | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018 | January 31, 2020 | February 1, 2019
Reseller revenue | $3,288 | $2,355 | $1,464 | $3,787 | $2,554
Internal-use revenue | 82 | 41 | 46 | 57 | 29
Collaborative technology project receipts | 10 | 4 | — | n/a | n/a


Question: What was the unearned reseller revenue as of 2019?
Answer: 2,554
federal realty investment trust schedule iii summary of real estate and accumulated depreciation 2014continued three years ended december 31 , 2010 reconciliation of accumulated depreciation and amortization ( in thousands ) .

Table:
balance december 31 2007 | $ 756703
additions during period 2014depreciation and amortization expense | 101321
deductions during period 2014disposition and retirements of property | -11766 ( 11766 )
balance december 31 2008 | 846258
additions during period 2014depreciation and amortization expense | 103698
deductions during period 2014disposition and retirements of property | -11869 ( 11869 )
balance december 31 2009 | 938087
additions during period 2014depreciation and amortization expense | 108261
deductions during period 2014disposition and retirements of property | -11144 ( 11144 )
balance december 31 2010 | $ 1035204
.

Question: how bigger are the additions in comparison with the deductions during 2009?
Answer: 773%
Calculation: divide(103698, 11869), multiply(#0, const_100), subtract(#1, const_100)
Unaudited Pro Forma Information - OpenEye
The following unaudited pro forma data is presented as if OpenEye were included in our historical consolidated statements of operations beginning January 1, 2018. These pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on January 1, 2018, nor do they represent the results that may occur in the future.
This pro forma financial information includes our historical financial statements and those of our OpenEye business combination with the following adjustments: (i) we adjusted the pro forma amounts for income taxes, (ii) we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning January 1, 2018, and (iii) we adjusted for transaction fees incurred and reclassified them to January 1, 2018.
The pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis, as follows (in thousands, except per share data):
Table:
 | Pro Forma | 
 | Year Ended December 31, | 
 | 2019 | 2018
Revenue | $527,550 | $451,013
Net income attributable to common stockholders | 51,075 | 13,264
Net income attributable to common stockholders per share - basic | $1.05 | $0.27
Net income attributable to common stockholders per share - diluted | $1.02 | $0.26


Question: What was the Net income attributable to common stockholders per share - basic in 2019?
Answer: $1.05
The following tabl e reconciles total operating segment revenues to total revenues as well as total operating segment margin to income before provision for income taxes:
(1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.
Table:
Year Ended May 31, |  |  | 
(in millions) | 2019 | 2018 | 2017
Total revenues for operating segments | $39,526 | $39,430 | $37,963
Cloud and license revenues (1) | (20) | (47) | (171)
Total revenues | $39,506 | $39,383 | $37,792
Total margin for operating segments | $23,981 | $23,857 | $23,208
Cloud and license revenues (1) | (20) | (47) | (171)
research and development | (6,026) | (6,084) | (6,153)
General and administrative | (1,265) | (1,282) | (1,172)
Amortization of intangible assets | (1,689) | (1,620) | (1,451)
Acquisition related and other | (44) | (52) | (103)
restructuring | (443) | (588) | (463)
Stock-based compensation for operating segments | (518) | (505) | (415)
Expense allocations and other, net | (441) | (415) | (367)
Interest expense | (2,082) | (2,025) | (1,798)
Non-operating income, net | 815 | 1,185 | 565
Income before provision for income taxes | $12,268 | $12,424 | $11,680


Question: How much was the research and development and restructuring expenses in 2019?
Answer: 6469
Calculation: 6,026+443
VMware and Pivotal Stock Options
The following table summarizes stock option activity for VMware and Pivotal since February 3, 2017 (shares in thousands):
(1) The weighted-average exercise price of options outstanding as of February 1, 2019 reflects the adjustments to the options as a result of the Special Dividend.
(2) Stock option granted under the VMware equity plan includes 0.6 million options issued for unvested options assumed as part of the Pivotal acquisition.
(3) Stock options forfeited under the Pivotal equity plan includes 6.2 million options converted to VMware options as part of the Pivotal acquisition, using a conversion ratio of 0.1.
(4) Stock options exercised under the Pivotal equity plan includes 22.4 million of vested options that were settled in cash as part of the Pivotal acquisition.
The above table includes stock options granted in conjunction with unvested stock options assumed in business combinations. As a result, the weighted-average exercise price per share may vary from the VMware stock price at time of grant
The stock options outstanding as of January 31, 2020 had an aggregate intrinsic value of $239 million based on VMware’s closing stock price as of January 31, 2020.
Table:
 |  | VMware Stock Options |  | Pivotal Stock Options
 | Number of Shares | Weighted-Average Exercise Price (per share) | Number of Shares | Weighted-Average Exercise Price (per share)
Outstanding, February 3, 2017 | 1,991 | $69.38 | 39,361 | $6.72
Granted | 745 | 13.79 | 20,323 | 9.73
Forfeited | (36) | 55.44 | (2,380) | 8.13
Expired | (3) | 93.87 | (1,290) | 6.24
Exercised | (1,050) | 53.50 | (1,626) | 5.99
Outstanding, February 2, 2018 | 1,647 | 54.63 | 54,388 | 7.82
Granted | 574 | 16.07 | 2,832 | 14.03
Special Dividend adjustment | 348 | n/a | n/a | n/a
Forfeited | (31) | 24.44 | (2,028) | 9.35
Expired | — | — | (273) | 7.02
Exercised | (569) | 46.73 | (9,018) | 6.89
Outstanding, February 1, 2019(1) | 1,969 | 36.50 | 45,901 | 8.31
Granted(2) | 1,571 | 73.19 | — | —
Forfeited(3) | (149) | 52.83 | (10,822) | 10.65
Expired | — | — | (128) | 10.10
Exercised(4) | (776) | 39.94 | (34,951) | 7.59
Outstanding, January 31, 2020 | 2,615 | 56.58 | — | —


Question: What was the percentage change in the outstanding weighted-average exercise price per share for pivotal stock options between 2018 and 2019?
Answer: 6.27
Calculation: (8.31-7.82)/7.82
Contract Balances
The following table provides information about contract assets and contract liabilities from contracts with customers (amounts in thousands):
Contract assets, reported within current assets and other long-term assets in the consolidated balance sheets, primarily result from revenue being recognized when a license is delivered and payments are made over time. Contract liabilities primarily relate to advance consideration received from customers, deferred revenue, for which transfer of control occurs, and therefore revenue is recognized, as services are provided. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period. The Company recognized $4.4 million of revenue during the year ended September 30, 2019 that was included in the contract liability balance at the beginning of the period.
Table:
 | September 30, 2019 | October 1, 2018
Contract assets, current | $2,350 | $169
Contract assets, non-current | 581 | 507
Contract liabilities, current | 5,612 | 4,281
Contract liabilities, non-current | 736 | 485


Question: What do contract liabilities primarily relate to?
Answer: advance consideration received from customers, deferred revenue, for which transfer of control occurs, and therefore revenue is recognized, as services are provided
15. Revenue from Contracts with Customers
Impact of Adopting Topic 606
The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):
Table:
 | September 28, 2019
As Reported | Adjustments due to Topic 606 | September 28, 2019
As Adjusted - Without
Adoption of Topic 606
ASSETS |  |  | 
   Contract assets | $90,841 | $90,841 | $—
Inventories | 700,938 | (81,895) | 782,833
LIABILITIES AND SHAREHOLDERS' EQUITY |  |  | 
Other accrued liabilities | $106,461 | $(375) | $106,836
Retained earnings | 1,178,677 | 9,321 | 1,169,356


Question: What was the balance before the adjustment due to Topic 606 for Retained earnings?
Answer: 1,178,677
Note 3: Recent Accounting Pronouncements
Recently Adopted
In May 2014, the FASB released ASU 2014-09, “Revenue from Contracts with Customers,” to supersede nearly all existing revenue recognition guidance under GAAP. The FASB issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016 and December 2016 within ASU 2015–14, ASU 2016–08, ASU 2016–10, ASU 2016–12 and ASU 2016–20, respectively; all of which in combination with ASU 2014-09 were codified as Accounting Standard Codification Topic 606 (“ASC 606”). The core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The Company adopted ASC 606 on the first day of the current fiscal year, June 25, 2018, under the modified retrospective approach, applying the amendments to prospective reporting periods. Results for reporting periods beginning on or after June 25, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under ASC 605. In connection with the adoption of ASC 606, the Company’s revenue recognition policy has been amended, refer to Note 2—Summary of Significant Accounting Policies for a description of the policy.
The cumulative effect of the changes made to the Company’s Consolidated Balance Sheet as of June 25, 2018 for the adoption of ASC 606 to all contracts with customers that were not completed as of June 24, 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows:
Table:
 | June 24, 2018 As Reported | Adjustments | Jun e25, 2018 As Adjusted
 |  | (in thousands) | 
Total assets | $12,479,478 | $12,955 | $12,492,433
Deferred profit | $720,086 | $(160,695) | $559,391
Total liabilities | $5,899,435 | $(126,400) | $5,773,035
Stockholder’s equity | $6,501,851 | $139,355 | $6,641,206


Question: What is the stockholder's equity as reported in June 24, 2018?
Answer: $6,501,851
11. Segment Information and Geographic Area Information
The following table sets forth certain geographic financial information for fiscal 2019, fiscal 2018 and fiscal 2017. Geographic net sales are determined based on our sales from our various operational locations.
Table:
 |  | Fiscal Year Ended | 
(Dollars in Millions) | April 27, 2019 | April 28, 2018 | April 29, 2017
Net Sales: |  |  | 
U.S. | $540.5 | $487.5 | $506.9
Malta | 148.5 | 184.0 | 155.5
China | 113.7 | 117.3 | 127.7
Canada | 101.6 | 54.4 | —
Other | 96.0 | 65.1 | 26.4
Total Net Sales | $1,000.3 | $908.3 | $816.5
Property, Plant and Equipment, Net: |  |  | 
U.S. | $83.9 | $63.3 | $44.9
Malta | 33.0 | 36.8 | 26.4
Belgium | 22.1 | 25.0 | —
China | 18.6 | 7.2 | 5.9
Other | 34.3 | 29.9 | 13.4
Total Property, Plant and Equipment, Net | $191.9 | $162.2 | $90.6


Question: What were the net sales in U.S. in 2018?
Answer: $487.5
Net Asset Value per share (NAV/share):
TORM believes that the NAV/share is a relevant measure that Management uses to measure the overall development of the assets and liabilities per share. Such measure may not be comparable to similarly titled measures of other companies. NAV/share is calculated using broker values of vessels and excluding charter commitments. NAV/share is calculated as follows:
Table:
USDm | 2019 | 2018 | 2017
Net Asset Value per share |  |  | 
Total vessel values including newbuildings (broker values) | 1,801.5 | 1,675.1 | 1,661.1
Committed CAPEX on newbuildings | -51.2 | -258.0 | -306.9
Cash position | 72.5 | 127.4 | 134.2
Loans receivables | 4.6 | - | -
Bunkers | 34.8 | 39.4 | 33.2
Freight receivables | 89.8 | 86.0 | 71.3
Other receivables | 6.2 | 7.5 | 11.8
Other plant and operating equipment | 4.3 | 3.0 | 1.9
Land and buildings | 8.1 | - | -
Investments in joint ventures | 1.2 | 0.1 | 0.3
Prepayments | 3.5 | 2.9 | 4.4
Borrowings | -863.4 | -754.7 | -753.9
Trade payables | -47.1 | -35.1 | -26.2
Other liabilities | -47.3 | -36.5 | -33.8
Current tax liabilities | -1.5 | -1.0 | -1.4
Total Net Asset Value (NAV) | 1,016.0 | 856.1 | 796.0
Total number of shares excluding treasury shares (million) | 74.4 | 73.9 | 62.0
Total Net Asset Value per share (NAV/share) (USD) | 13.6 | 11.6 | 12.8


Question: In which year was the Total Net Asset Value per share (NAV/share) the largest?
Answer: 2019
Calculation: 13.6>12.8>11.6
VMware Stock Repurchases
VMware purchases stock from time to time in open market transactions, subject to market conditions. The timing of any repurchases and the actual number of shares repurchased will depend on a variety of factors, including VMware’s stock price, cash requirements for operations and business combinations, corporate, legal and regulatory requirements and other market and economic conditions. VMware is not obligated to purchase any shares under its stock repurchase programs. Purchases can be discontinued at any time VMware believes additional purchases are not warranted. From time to time, VMware also purchases stock in private transactions, such as those with Dell. All shares repurchased under VMware’s stock repurchase programs are retired.
The following table summarizes stock repurchase activity, including shares purchased from Dell, during the periods presented (aggregate purchase price in millions, shares in thousands):
(1) The aggregate purchase price of repurchased shares is classified as a reduction to additional paid-in capital until the balance is reduced to zero and the excess is recorded as a reduction to retained earnings.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Aggregate purchase price (1) | $1,334 | $42 | $1,449
Class A common stock repurchased | 7,664 | 286 | 13,977
Weighted-average price per share | $174.02 | $148.07 | $103.66


Question: What was the aggregate purchase price classified as?
Answer: a reduction to additional paid-in capital until the balance is reduced to zero and the excess is recorded as a reduction to retained earnings.