next-tat/TAT-QA huggingface dataset:
Year Ended December 31,
2019
2018
2017
(In millions)
Net income attributable to parent company
$1,032
$1,287
$802
As percentage of net revenues
10.8%
13.3%
9.6%

text: For 2019, we reported a net income of $1,032 million, compared to a net income of $1,287 million and $802 million for 2018 and 2017, respectively.
text: The 2019 net income represented diluted earnings per share of $1.14 compared to $1.41 and $0.89 for 2018 and 2017, respectively.

Questions:
question: How much net income represented diluted earnings per share in 2019?
answer: $1.14
question: How much net income represented diluted earnings per share in 2018?
answer: $1.41
question: How much net income represented diluted earnings per share in 2017?
answer: $0.89
question: What is the average net income attributable to parent company?
answer: 1040.33
derivation: (1,032+1,287+802) / 3
scale: million
question: What is the increase/ (decrease) in net income attributable to parent company from 2018 to 2019?
answer: -255
derivation: 1,032-1,287
scale: million
question: What is the increase/ (decrease) in net income attributable to parent company from 2017 to 2018?
answer: 485
derivation: 1,287-802 
scale: million
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)

text: 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.
text: 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.
text: 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):

Questions:
question: What does Free Cash Flow represent?
answer: net cash provided by operating activities minus capital expenditures and capitalized software development costs.
question: What is Free Cash Flow used as?
answer: by management to understand and evaluate our core operating performance and trends and to generate future operating plans.
question: What was the Net cash provided by operating activities in 2019, 2018 and 2017 respectively?
answer: 10,317
3,295
4,863
question: What was the average Net cash provided by operating activities from 2017-2019?
answer: 6158.33
derivation: (10,317 + 3,295 + 4,863) / 3
scale: thousand
question: What was the change in the Capital expenditures from 2018 to 2019?
answer: -3548
derivation: -5,269 - (- 1,721)
scale: thousand
question: In which year was Net cash provided by operating activities less than 5,000 thousands?
answer: 2018
2017
derivation: locate and analyze Net cash provided by operating activities in row 3
Year Ended December 31,
(In thousands)
2019
2018
Accounts receivable, net
$120,016
$133,136
Contract assets
18,804
12,128
Contract liabilities
50,974
52,966

text: Contract Assets and Liabilities
text: The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers:
text: Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life.
text: We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs.
text: Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively.
text: A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.

Questions:
question: What was the expense recognized by the company in 2019?
answer: $6.3 million
question: What was the deferred and recognized revenue in 2019?
answer: $397.5 million
question: What is the number of days for the payment terms on invoiced amounts?
answer: 30 to 60 days
question: What is the accounts receivable, net increase / (decrease) from 2018 to 2019?
answer: -13120
derivation: 120,016 - 133,136
scale: thousand
question: What was the percentage increase / (decrease) in the contract assets from 2018 to 2019?
answer: 55.05
derivation: 18,804 / 12,128 - 1
scale: percent
question: What is the average contract liabilities for 2018 and 2019?
answer: 51970
derivation: (50,974 + 52,966) / 2
scale: thousand
2018
2019
As per January 1:
Issued shares
62,297,394
56,297,394
Treasury shares
6,157,241
6,978,496
Outstanding shares
56,140,153
49,318,898
Changes during the year:
Cancellation of treasury shares
6,000,000
5,000,000
Share buybacks
7,242,734
950,902
Treasury shares used for share based performance programs
421,479
498,224
As per December 31:
Issued shares
56,297,394
51,297,394
Treasury shares
6,978,496
2,431,174
Outstanding shares
49,318,898
48,866,220

text: SHARE INFORMATION
text: On December 31, 2019, the total number of issued common shares of ASMI amounted to 51,297,394 compared to 56,297,394 at year-end 2018. The decrease was the result of the cancellation of 5 million treasury shares that was approved by the Annual General Meeting of Shareholders (AGM) on May 20, 2019, and became effective on July 23, 2019.
text: On December 31, 2019, we had 48,866,220 outstanding common shares excluding 2,431,174 treasury shares. This compared to 49,318,898 outstanding common shares and 6,978,496 treasury shares at year-end 2018. Besides the cancellation of 5 million treasury shares in July 2019, the change in the number of treasury shares in 2019 was the result of approximately 951,000 repurchased shares and approximately 498,000 treasury shares that were used as part of share based payments.
text: On December 31, 2019, 48,583,340 of the outstanding common shares were registered with our transfer agent in the Netherlands, ABN AMRO Bank NV; and 282,880 were registered with our transfer agent in the United States, Citibank, NA, New York.
text: On February 25, 2020, ASMI announced that it will propose to the AGM 2020 the cancellation of 1.5 million treasury shares, as the number of 2.4 million treasury shares held at that date was more than sufficient to cover our outstanding options and restricted/performance shares.

Questions:
question: Where are the outstanding common shares registered with in 2019?
answer: Netherlands, ABN AMRO Bank NV
United States, Citibank, NA, New York
question: What are the issued shares as per january 1 2019?
answer: 56,297,394
question: Why would it be proposed that treasury share are to be cancelled?
answer: the number of 2.4 million treasury shares held at that date was more than sufficient to cover our outstanding options and restricted/performance shares
question: What is the average number of Outstanding shares as per january 1 2018 and 2019? 
answer: 52729525.5
derivation: (56,140,153+ 49,318,898 )/2
question: At which point of time was the Outstanding shares the greatest?
answer: January 1
2018
derivation: For COL 3 and 4 rows 5 and 13 find the largest number and the corresponding time period
question: What is the change in Outstanding shares as per December 31, 2019 as compared to January 1, 2018?
answer: -7273933
derivation:  48,866,220-56,140,153
NEO
FY19 RSU Award Amount (#)(2)
Grant Date Value ($)
Gregory S. Clark(1)
0
0
Nicholas R. Noviello
95,416
2,106,785
Amy L. Cappellanti-Wolf
78,620
1,683,254
Samir Kapuria
238,243
5,100,783
Scott C. Taylor
61,339
1,354,365

text: Restricted Stock Units (RSUs): RSUs represent the right to receive one share of NortonLifeLock common stock for each vested RSU upon the settlement date, subject to continued employment through each vesting date.
text: (1) Mr. Clark did not receive an RSU award for FY19.
text: (2) In FY19, Messrs. Taylor and Noviello, as FY18 NEOs, were granted a mix of PRUs and RSUs at 70% and 30%, respectively. All other executives, other than Mr. Clark, received a mix of PRUs and RSUs at 50% and 50%, respectively.

Questions:
question: What does RSU stand for?
answer: Restricted Stock Units
question: What is the right to receive one share of NortonLifeLock common stock for each vested RSU upon the settlement date subjected to?
answer: continued employment through each vesting date
question: What is Scott C. Taylor's FY19 RSU award amount?
answer: 61,339
question: What is the total grant date value for all NEOs?
answer: 10245187
derivation: 0+2,106,785+1,683,254+5,100,783+1,354,365
question: Which NEO has the highest amount of FY19 RSU Award Amount?
answer: Samir Kapuria
derivation: 238,243>95,416> 78,620>61,339>0
question: How much more in grant date value does Nicholas R. Noviello have compared to Amy L. Cappellanti-Wolf?
answer: 423531
derivation: 2,106,785-1,683,254
Adjustments due to
Adjustments due to
Adjustments due to
(dollars in millions)
At December 31, 2017
Topic 606
ASU 2018-02
Other ASUs
At January 1, 2018
Retained earnings
35,635
2,890
(652)
(6)
37,867
Accumulated other comprehensive income
2,659
—
652
(22)
3,289
Noncontrolling interests
1,591
44
—
—
1,635

text: Opening Equity Balance Sheet Adjustments from Accounting Standards Adopted in 2018
text: On January 1, 2018, we adopted Topic 606, ASU 2018-02, Income Statement-Reporting Comprehensive Income and other ASUs. We adopted Topic 606 using the modified retrospective method. We early adopted ASU 2018-02, which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from Tax Cuts and Jobs Act (TCJA).
text: The cumulative after-tax effect of the changes made to our consolidated balance sheet for the adoption of Topic 606, ASU 2018-02 and other ASUs was as follows:

Questions:
question: Which Standards were Adopted on January 1, 2018?
answer: Topic 606, ASU 2018-02, Income Statement-Reporting Comprehensive Income and other ASUs.
question: Which method was used for adopting Topic 606?
answer: the modified retrospective method.
question: What is the retained earnings as of December 31, 2017?
answer: 35,635
scale: million
question: What is the change in Retained earnings from December 31, 2017 to January 1, 2018?
answer: 2232
derivation: 37,867-35,635
scale: million
question: What is the change in Accumulated other comprehensive income from December 31, 2017 to January 1, 2018?
answer: 630
derivation: 3,289-2,659
scale: million
question: What is the change in Noncontrolling interests from December 31, 2017 to January 1, 2018?
answer: 44
derivation: 1,635-1,591
scale: million
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Depreciation of property, plant and equipment
423,432
387,726
9.2
Amortization of intangible assets
57,293
45,928
24.7
480,725
433,654
10.9

text: 3.3 DEPRECIATION AND AMORTIZATION
text: (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.
text: Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.

Questions:
question: What was the increase in the depreciation and amortization expense in 2019?
answer: 10.9%
question: Fiscal 2018 was reinstated to which accounting standard?
answer: IFRS 15
question: What was the Depreciation of property, plant and equipment in 2019?
answer: 423,432
scale: thousand
question: What was the increase / (decrease) in the Depreciation of property, plant and equipment from 2018 to 2019?
answer: 35706
derivation: 423,432 - 387,726
scale: thousand
question: What was the average Amortization of intangible assets between 2018 and 2019?
answer: 51610.5
derivation: (57,293 + 45,928) / 2
scale: thousand
question: What was the increase / (decrease) in Amortization of intangible assets from 2018 to 2019?
answer: 11365
derivation: 57,293 - 45,928
scale: thousand
2019
2018
2017
Depreciation:      
AMER 
$22,531
$21,224
$19,694
APAC 
16,905
15,954
15,588
EMEA 
6,105
6,054
5,467
Corporate 
5,344
4,863
4,581
50,885
48,095
45,330
Capital expenditures:
AMER
$42,459
$17,690
$18,111
APAC
33,454
33,018
13,816
EMEA
5,186
7,923
5,748
Corporate
9,501
4,149
863
$90,600
$62,780
$38,538

text: 11. Reportable Segments, Geographic Information and Major Customers
text: Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
text: Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):

Questions:
question: What was the depreciation from AMER in 2017?
answer: 19,694
scale: thousand
question: What was the depreciation from APAC in 2018?
answer: 15,954
scale: thousand
question: What was the Corporate depreciation in 2019?
answer: 5,344
scale: thousand
question: How many years did depreciation from APAC exceed $15,000 thousand instead?
answer: 3
derivation: 2019##2018##2017
question: What was the change in Corporate Depreciation between 2018 and 2019?
answer: 481
derivation: 5,344-4,863
scale: thousand
question: What was the percentage change in the total depreciation between 2017 and 2018?
answer: 6.1
derivation: (48,095-45,330)/45,330
scale: percent
(Dollars in Millions)
April 27, 2019
April 28, 2018
Finished Products
$40.2
$15.4
Work in Process
9.4
14.6
Materials
67.1
54.1
Total Inventories
$116.7
$84.1

text: Inventories.
text: Inventories are stated at the lower-of-cost or net realizable value. Cost is determined using the first-in, first-out method. Finished products and work-in-process inventories include direct material costs and direct and indirect manufacturing costs. The Company records reserves for inventory that may be obsolete or in excess of current and future market demand. A summary of inventories is shown below:

Questions:
question: Which method is used to calculate cost?
answer: first-in, first-out method
question: Which costs are included in Finished products and work-in-progress?
answer: direct material costs and direct and indirect manufacturing costs
question: What was the value of finished products in 2019 and 2018 respectively?
answer: $40.2
$15.4
scale: million
question: What was the change in the value of finished products from 2018 to 2019?
answer: 24.8
derivation: 40.2 - 15.4
scale: million
question: What is the average work in progress value for 2018 and 2019?
answer: 12
derivation: (9.4 + 14.6) / 2
scale: million
question: In which year was materials value less than 60 million?
answer: 2018
derivation: locate and analyze materials in row 5
(dollars in millions)
2019
2018
2017
% Change 2019 - 2018
Digital Media
$7,208.3
$5,857.7
$4,480.8
23%
Digital Experience
2,670.7
1,949.3
1,552.5
37%
Publishing
115.5
115.2
100.6
*
Total subscription revenue
$9,994.5
$7,922.2
$6,133.9
26%

text: Subscription Revenue by Segment
text: Our subscription revenue is comprised primarily of fees we charge for our subscription and hosted service offerings including Creative Cloud and certain of our Digital Experience and Document Cloud services. We recognize subscription revenue ratably over the term of agreements with our customers, beginning with commencement of service.
text: We have the following reportable segments: Digital Media, Digital Experience and Publishing. Subscription revenue by reportable segment for fiscal 2019, 2018 and 2017 is as follows:
text: (*) Percentage is less than 1%
text: Our product revenue is primarily comprised of revenue from distinct on-premise software licenses recognized at a point in time and certain of our OEM and royalty agreements. Our services and support revenue is comprised of consulting, training and maintenance and support, primarily related to the licensing of our enterprise offerings and the sale of our hosted Digital Experience services. Our support revenue also includes technical support and developer support to partners and developer organizations related to our desktop products. Our maintenance and support offerings, which entitle customers to receive desktop product upgrades and enhancements or technical support, depending on the offering, are generally recognized ratably over the term of the arrangement.

Questions:
question: What is the percentage change in publishing between 2018 and 2019?
answer: 0.26
derivation: (115.5-115.2)/115.2
scale: percent
question: What was the percentage change in total subscription revenue for 2018-2017? 
answer: 29.15
derivation: (7,922.2 - 6,133.9)/6,133.9 
scale: percent
question: What is the sum of digital media and digital experience revenue in 2017?
answer: 6033.3
derivation: $4,480.8+$1,552.5
scale: million
question: What does their subscription revenue mainly comprise of?
answer: fees we charge for our subscription and hosted service offerings including Creative Cloud and certain of our Digital Experience and Document Cloud services
question: What does their product revenue comprise of?
answer: revenue from distinct on-premise software licenses recognized at a point in time and certain of our OEM and royalty agreements
question: What does their services and support revenue comprise of?
answer: consulting, training and maintenance and support, primarily related to the licensing of our enterprise offerings and the sale of our hosted Digital Experience services.
2019
2018
Debt due within one year
3,881
4,645
Long-term debt
22,415
19,760
50% of outstanding preferred shares
2,002
2,002
Cash and cash equivalents
(145)
(425)
Net debt
28,153
25,982

text: NET DEBT
text: The term net debt does not have any standardized meaning under IFRS. Therefore, it is unlikely to be comparable to similar measures presented by other issuers.
text: We define net debt as debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position. We include 50% of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies.
text: We consider net debt to be an important indicator of the company’s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents. We believe that certain investors and analysts use net debt to determine a company’s financial leverage.
text: Net debt has no directly comparable IFRS financial measure, but rather is calculated using several asset and liability categories from the statements of financial position, as shown in the following table.

Questions:
question: How is net debt defined?
answer: debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position
question: Why is net debt considered as an important indicator of the company's financial leverage?
answer: Because it represents the amount of debt that is not covered by available cash and cash equivalents.
question: What is the Debt due within one year for 2019?
answer: 3,881
question: What is the change in the debt due within one year in 2019?
answer: -764
derivation: 3,881-4,645
question: What is the percentage change in long-term debt in 2019?
answer: 13.44
derivation: (22,415-19,760)/19,760
scale: percent
question: What is the change in net debt in 2019?
answer: 2171
derivation: 28,153-25,982
December 29, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Developed technology
$959
$(96)
$863
Customer relationships
81
(40)
41
Trade names and trade marks
116
(12)
104
Total acquired identifiable intangible assets
$1,156
$(148)
$1,008

text: 6-INTANGIBLE ASSETS
text: The following table provides the details of the carrying value of intangible assets recorded from the acquisition of SensiML during the year ended December 29, 2019 (in thousands):

Questions:
question: What are the respective gross and net carrying amount of developed technology?
answer: $959
$863
scale: thousand
question: What are the respective gross and net carrying amount of customer relationships?
answer: 81
41
scale: thousand
question: What are the respective gross and net carrying amount of trade names and trade marks?
answer: 116
104
scale: thousand
question: What is the value of the net carrying amount of the developed technology as a percentage of the gross carrying amount?
answer: 89.99
derivation: 863/959 
scale: percent
question: What is the value of the net carrying amount of customer relationships as a percentage of the gross carrying amount?
answer: 50.62
derivation: 41/81 
scale: percent
question: What is the value of the net carrying amount of trade names and trade marks as a percentage of the gross carrying amount?
answer: 89.66
derivation: 104/116 
scale: percent