next-tat/TAT-QA huggingface dataset:
2019
2018
CENTS PER
TOTAL
DATE OF
CENTS PER
TOTAL
DATE OF
SHARE
AMOUNT
PAYMENT
SHARE
AMOUNT
PAYMENT
$M
$M
Current year interim
45
593
5 April 2019
43
561
6 April 2018
Prior year final
50
657
12 October 2018
50
647
6 October 2017
Prior year special
10
131
12 October 2018
-
–
Dividends paid during the period
105
1,381
93
1,208
Issues of shares to satisfy the dividend
reinvestment plan
(114)
(482)
Dividends received - shares held in trust
-
(2)
Dividends paid in cash
1,267
724

text: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
text: All dividends are fully franked at a 30% tax rate.
text: On 29 August 2019, the Board of Directors declared a final dividend in respect of the 2019 period of 57 cents per share, fully franked at a 30% tax rate. The amount will be paid on or around 30 September 2019 and is expected to be $717 million. As the dividend was declared subsequent to 30 June 2019, no provision had been made as at 30 June 2019.
text: The DRP remains active. Eligible shareholders may participate in the DRP in respect of all or part of their shareholding. There is currently no DRP discount applied and no limit on the number of shares that can participate in the DRP.
text: Shares will be allocated to shareholders under the DRP for the 2019 final dividend at an amount equal to the average of the daily volume weighted average market price of ordinary shares of the Company traded on the ASX over the period of 10 trading days commencing on 6 September 2019. The last date for receipt of election notices for the DRP is 5 September 2019. The Company may acquire shares on-market during this period to satisfy its obligations under the DRP.
text: During the period, 13.4% (2018: 39.9%) of the dividends paid were reinvested in shares of the Company. The change in the reinvestment participation rate reflects the removal of the discount with effect from the 2018 final dividend paid on 12 October 2018. The DRP in respect of the 2019 interim dividend was satisfied in full through the on-market purchase and transfer of $73 million of shares to participating shareholders.

Questions:
question: What is the tax rate that all dividends are franked at?
answer: All dividends are fully franked at a 30% tax rate.
question: What is the total amount of dividends paid in cash in 2019?
answer: 1,267
scale: million
question: What are dividends?
answer: Dividends are distributions of the Group’s profit after tax before significant items to its shareholders and represent one of the ways the Group distributes returns to its shareholders.
question: What is the nominal difference of the total dividends paid in cash between 2018 and 2019?
answer: 543
derivation: 1,267 - 724 
scale: million
question: What is the average cents per share during the current year interim for 2018 and 2019?
answer: 44
derivation: (45 + 43)/2 
question: What is the percentage constitution of the prior year special in the total dividends paid during the period of 2019?
answer: 9.52
derivation: 10/105 
scale: percent
Plan Category
Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights
Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)
Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders
2001 Share Incentive Plan
68,253(1)
---
---
Amended and Restated 2010 Share Incentive Plan
19,468,186(2)
48.105
16,684,906
Amended and Restated 2010 Employee Share Purchase Plan
---
N/A
30,454,275
Equity compensation plans not approved by shareholders
---
N/A
---
Total
19,536,441
47,139,181

text: ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
text: Securities Authorized for Issuance under Equity Compensation Plans
text: The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
text: (1) Consists of 68,253 restricted share units
text: (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
text: (3) Does not reflect restricted stock units because these awards have no exercise price.
text: The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Questions:
question: What is the company's Number of Shares to be Issued Upon Exercise of Outstanding Options?
answer: 19,536,441
question: What is the number of restricted share units covered by the 2001 share incentive plan?
answer: 68,253
question: What is the number of stock options included in the calculation of the Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights?
answer: 3,751
question: What proportion of the total Number of Shares Remaining Available for Future Issuance Under Equity Compensation Plans are the Amended and Restated 2010 Share Incentive Plan?
answer: 35.39
derivation: 16,684,906/47,139,181 
scale: percent
question: What proportion of the Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights are shares from the 2001 share incentive plan?
answer: 0.35
derivation: 68,253/19,536,441
scale: percent
question: What is the total value of outstanding options and warrants under the Amended and Restated 2010 Share Incentive Plan? 
answer: 936517087.53
derivation: 19,468,186*48.105
December 31, 2018
December 31, 2019
Exercise price
1.25
1.25
Risk-free interest rate
2.46%
1.59%
Dividend yield
0.00%
0.00%
Expected volatility
152%
133%
Contractual term
2.15 years
1.15 years

text: The fair value of the derivative feature of the 127,346 and 295,945 warrants issued to the placement agent of the Company’s 2016 private offering and to a holder of its debt for debt cancellation in connection with the Merger, respectively on the issuance dates and at the balance sheet date were calculated using a Black-Scholes option model valued with the following assumptions:
text: Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement.
text: Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future.
text: Volatility: The Company calculates the expected volatility of the stock price based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term.
text: Expected term: The Company’s expected term is based on the remaining contractual maturity of the warrants.
text: During the year ended December 31, 2019 and 2018, the Company marked the derivative feature of the warrants to fair value and recorded a loss of $343,857 and a gain
of $250,241 relating to the change in fair value, respectively.

Questions:
question: How does the company derive the risk-free interest rate?
answer: Risk-free interest rate of a U.S. Treasury Note with a similar expected term on the date of measurement
question: How does the company derive the dividend yield?
answer: 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future
question: How does the company calculate the volatility of the derivatives?
answer: Based on the corresponding volatility of the Company’s peer group stock price for a period consistent with the warrants’ expected term.
question: How many warrants did the company issue altogether?
answer: 423291
derivation: 127,346 + 295,945 
question: What is the percentage change in exercise price between 2018 and 2019?
answer: 0
derivation: (1.25 - 1.25)/1.25 
scale: percent
question: What is the change in the risk-free interest rate between 2018 and 2019?
answer: 0.87
derivation: 2.46 - 1.59 
scale: percent
Payments due by period
(in thousands)
2020
2021 - 2022
2023 - 2024
2025 and thereafter
Other
Total
Operating lease obligations (1)
19,373
36,373
19,683
1,666
-
$77,095
Purchase obligations (2)
$24,800
$8,129
$438
$ -
$ -
$33,367
Liability for uncertain tax positions (3)
-
-
-
-
5,386
$5,386
Investment commitments (4)
1,754
205
-
-
-
$1,959
Total
$45,927
$44,707
$20,121
$1,666
$5,386
$117,807

text: Contractual obligations
text: As of December 31, 2019, our contractual obligations were:
text: (1) See "9. Leases" in Item 8 of this Annual Report for additional information.
text: (2) Represents the fixed or minimum amounts due under purchase obligations for hosting services and sales and marketing programs
text: (3) We are unable to reasonably estimate the timing of the cash outflow due to uncertainties in the timing of the effective settlement of tax positions.
text: (4) Represents the maximum funding that would be expected under existing investment agreements with privately-held companies. Our investment agreements generally allow us to withhold unpaid committed funds at our discretion.
text: A detailed discussion and analysis of the fiscal year 2017 year-over-year changes can be found in Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations of our Annual Report on Form 10-K for the year ended December 31, 2018.

Questions:
question: What does purchase obligations refer to?
answer: Represents the fixed or minimum amounts due under purchase obligations for hosting services and sales and marketing programs
question: What does the company's liability for uncertain tax positions refer to?
answer: unable to reasonably estimate the timing of the cash outflow due to uncertainties in the timing of the effective settlement of tax positions.
question: What does the company's investment commitments represent?
answer: Represents the maximum funding that would be expected under existing investment agreements with privately-held companies
question: What is the company's total operating lease obligations between 2020 to 2022?
answer: 55746
derivation: 19,373 + 36,373 
scale: thousand
question: What is the percentage constitution of purchase obligations among the total contractual obligations in 2020?
answer: 54
derivation: 24,800/45,927
scale: percent
question: What is the value of the company's 2023-2024 purchase obligations as a percentage of its total payment due in the 2023-2024 period?
answer: 2.18
derivation: 438/20,121 
scale: percent
Fiscal Year Ended September 28, 2019
Reportable Segment:
AMER 
APAC 
EMEA 
Total
Market Sector:
Healthcare/Life Sciences 
$488,851
$602,922
$128,225
$1,219,998
Industrial/Commercial 
359,381
534,971
86,868
981,220
Aerospace/Defense 
317,558
186,486
84,556
588,600
Communications 
256,523
113,329
4,764
374,616
     External revenue 
1,422,313
1,437,708
304,413
3,164,434
Inter-segment sales 
6,995
119,497
5,520
132,012
    Segment revenue 
$1,429,308
$1,557,205
$309,933
$3,296,446

text: Disaggregated Revenue
text: The table below includes the Company’s revenue for the fiscal year ended September 28, 2019 disaggregated by geographic reportable segment and market sector (in thousands):

Questions:
question: Which geographic reportable segments does the table provide information for the Company's revenue?
answer: AMER
APAC
EMEA
question: What was the total revenue from the Healthcare/Life Sciences segment?
answer: 1,219,998
scale: thousand
question: What was the revenue from AMER for Aerospace/Defense?
answer: 317,558
scale: thousand
question: How many geographical segments did external revenue exceed $1,000,000 thousand?
answer: 2
derivation: AMER##APAC
question: What was the percentage constituent of total external revenue to segment revenue?
answer: 96
derivation: 3,164,434/3,296,446
scale: percent
question: What was the revenue from AMER from Industrial/Commercial as a percentage of the total revenue from Industrial/Commercial?
answer: 36.63
derivation: 359,381/981,220
scale: percent
Fiscal Year Ended August 31,
2019
2018
2017
Intrinsic value of SARS exercised
$335
$909
$5,053
Fair value of restricted stock units vested
$49,725
$62,592
$44,010
Tax benefit for stock compensation expense(1)
$611
$1,122
$560
Unrecognized stock-based compensation expense — restricted stock units
$41,778
Remaining weighted-average period for restricted stock units expense
1.3years

text: The following table represents the restricted stock units and SARS stock-based compensation information for the periods indicated (in thousands):
text: (1) Classified as income tax expense within the Consolidated Statements of Operations.

Questions:
question: What was the Tax benefit for stock compensation expense classified as within the Consolidated Statements of Operations?
answer: income tax expense
question: What was the Tax benefit for stock compensation expense in 2019?
answer: $611
scale: thousand
question: What was the Intrinsic value of SARS exercised in 2017?
answer: $5,053
scale: thousand
question: What was the change in the Intrinsic value of SARS exercised between 2017 and 2018?
answer: -4144
derivation: $909-$5,053
scale: thousand
question: How many years did the Tax benefit for stock compensation expense exceed $1,000 thousand?
answer: 1
derivation: 2018
question: What was the percentage change in the Fair value of restricted stock units vested between 2018 and 2019?
answer: -20.56
derivation: ($49,725-$62,592)/$62,592
scale: percent
2019
2018
2017
2016
2015
(in millions, except per share amounts)
Revenue
$23,406
$30,391
$20,322
$12,399
$16,192
Gross margin
10,702
17,891
8,436
2,505
5,215
Operating income
7,376
14,994
5,868
168
2,998
Net income (loss)
6,358
14,138
5,090
(275)
2,899
Net income (loss) attributable to Micron
6,313
14,135
5,089
(276)
2,899
Diluted earnings (loss) per share
5.51
11.51
4.41
(0.27)
2.47
Cash and short-term investments
7,955
6,802
5,428
4,398
3,521
Total current assets
16,503
16,039
12,457
9,495
8,596
Property, plant, and equipment
28,240
23,672
19,431
14,686
10,554
Total assets
48,887
43,376
35,336
27,540
24,143
Total current liabilities
6,390
5,754
5,334
4,835
3,905
Long-term debt
4,541
3,777
9,872
9,154
6,252
Total Micron shareholders' equity
35,881
32,294
18,621
12,080
12,302
Noncontrolling interests in subsidiaries
889
870
849
848
937
Total equity
36,770
33,164
19,470
12,928
13,239

text: ITEM 6. SELECTED FINANCIAL DATA
text: In December 2016, we acquired the 67% remaining interest in Inotera and began consolidating Inotera's operating results. In the periods presented above through December 2016, Inotera sold DRAM products exclusively to us through supply agreements. The cash paid for the Inotera Acquisition was funded, in part, with a term loan of 80 billion New Taiwan dollars and $986 million from the sale of 58 million shares of our common stock. See "Item 8. Financial Statements and Supplementary Data – Notes to Consolidated Financial Statements – Acquisition of Inotera."

Questions:
question: How much of the remaining interests in Inotera that the company acquire in 2016?
answer: 67%
question: How did Inotera sell DRAM products to Micron in the periods presented in the table through December 2016?
answer: through supply agreements
question: How was the cash for the Inotera Acquisition raised besides the sale of Micron common stock?
answer: term loan of 80 billion New Taiwan dollars
question: How much difference in revenue in 2018 compared to 2017?
answer: 10069
derivation: 30,391 - 20,322 
scale: million
question: What is the gross profit margin of the company in 2015?
answer: 0.32
derivation: 5,215/16,192 
question: What percentage of total Micron shareholders' equity contributing to total equity in 2019?
answer: 97.58
derivation: 35,881/36,770 
scale: percent
As of December 31,
2019
2018
Projected benefit obligation
$3,778
$3,848
Accumulated benefit obligation
$2,999
$3,028
Fair value of plan assets
$1,418
$1,426

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for those Pension Plans with accumulated benefit obligation in excess of fair value of plan assets is shown below:

Questions:
question: Which years does the table provide information for the projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the company's Pension Plans?
answer: 2019
2018
question: What was the Projected benefit obligation in 2018?
answer: 3,848
scale: thousand
question: What was the Accumulated benefit obligation in 2019?
answer: 2,999
scale: thousand
question: How many years did the Accumulated benefit obligation exceed $3,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the Projected benefit obligation between 2018 and 2019?
answer: -70
derivation: 3,778-3,848
scale: thousand
question: What was the percentage change in the fair value of plan assets between 2018 and 2019?
answer: -0.56
derivation: (1,418-1,426)/1,426
scale: percent
Fiscal Year
Variance in
(In millions, except for percentages)
2018
2017
Dollars
Percent
Net revenues
$2,554
$2,355
$199
8%
Percentage of total net revenues
53%
59%
Operating income
$473
$187
$286
153%
Operating margin
19%
8%

text: Segment operating results
text: Enterprise Security segment
text: Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.

Questions:
question: How much was the increase in revenue?
answer: $199 million
question: What was the variance in percent for Net revenues from fiscal 2017 to fiscal 2018?
answer: 8%
question: What was the variance in percent for Operating income from fiscal 2017 to fiscal 2018?
answer: 153%
question: What is the total net revenue for fiscal 2017 and fiscal 2018?
answer: 4909
derivation: 2,554+2,355
scale: million
question: What is the average net revenue for fiscal 2018 and fiscal 2017?
answer: 2454.5
derivation: (2,554+2,355)/2
scale: million
question: What is the average Operating income for fiscal 2018 and 2017?
answer: 330
derivation: (473+187)/2
scale: million
2019
2018
2017
Risk-free interest rate
2.68%
1.74%-1.94%
0.94%-2.14%
Expected life (in years)
5
5
5
Expected volatility
32.42%
32.42% - 32.84%
35.25%-40.22%
Weighted average grant date fair value
$4.72
$3.36
$3.69

text: Stock-Settled Stock Appreciation Rights
text: Stock-Settled Appreciation Rights (“SSARs”) are rights granted to an employee to receive value equal to the difference in the price of our common shares on the date of the grant and on the date of exercise. This value is settled only in common shares of Agilysys.
text: We use a Black-Scholes-Merton option pricing model to estimate the fair value of SSARs. The following table summarizes the principal assumptions utilized in valuing SSARs granted in fiscal 2019, 2018 and 2017:
text: The risk-free interest rate is based on the yield of a zero coupon U.S. Treasury bond whose maturity period approximates the expected life of the SSARs. The expected life is estimated using historical data representing the period of time the awards are expected to be outstanding. The estimated fair value of the SSARs granted is recognized over the vesting period of the awards utilizing the graded vesting method. Under this method, the compensation cost related to unvested amounts begins to be recognized as of the grant date.

Questions:
question: Which model is used for estimating the fair value of SSARs?
answer: Black-Scholes-Merton
question: What was the risk free interest rate in 2019?
answer: 2.68%
question: What was the risk free interest rate in 2018?
answer: 1.74%-1.94%
question: What is the average year-on-year change in Weighted average grant date fair value from 2017 to 2019? 
answer: 15.77
derivation: ((4.72-3.36)/3.36+(3.36-3.69)/3.69)/2
scale: percent
question: What was the percentage increase / (decrease) in Weighted average grant date fair value from 2018 to 2019?
answer: 40.48
derivation: 4.72 / 3.36 - 1
scale: percent
question: What was the increase / (decrease) in the Weighted average grant date fair value from 2018 to 2019?
answer: 1.36
derivation: 4.72 - 3.36
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Shares issued under the ESPP
3
4
4
Proceeds from issuance of shares
$ 96
$ 85
$ 80

text: Employee Stock Purchase Plan
text: Eligible employees are offered shares through a 24-month offering period, which consists of four consecutive 6-month purchase periods. Employees may purchase a limited number of shares of the Company’s stock at a discount of up to 15% of the lesser of the market value at the beginning of the offering period or the end of each 6-month purchase period. On September 13, 2018, the ESPP was amended to increase the shares reserved for issuance by 2 million shares of common stock. As of April 26, 2019, 7 million shares were available for issuance. The following table summarizes activity related to the purchase rights issued under the ESPP (in millions):

Questions:
question: Which years does the table provide information for activity related to the purchase rights issued under the ESPP?
answer: 2019
2018
2017
question: What were the shares issued under the ESPP in 2019?
answer: 3
scale: million
question: What were the Proceeds from issuance of shares in 2017?
answer: 80
scale: million
question: What was the change in the Proceeds from issuance of shares between 2017 and 2018?
answer: 5
derivation: 85-80
scale: million
question: How many years did Shares issued under the ESPP exceed $2 million?
answer: 3
derivation: 2019##2018##2017
question: What was the percentage change in the Proceeds from issuance of shares between 2018 and 2019?
answer: 12.94
derivation: (96-85)/85
scale: percent