next-tat/TAT-QA huggingface dataset:
March 31,
2019
2018
2017
United States
$521.1
$393.3
$388.5
Thailand
209.3
215.5
178.0
Various other countries
266.3
159.1
116.8
Total long-lived assets
$996.7
$767.9
$683.3

text: The following table summarizes our long-lived assets (consisting of property, plant and equipment) by geography at the end of fiscal 2019, fiscal 2018 and fiscal 2017 (in millions).
text: We have many suppliers of raw materials and subcontractors which provide our various materials and service needs. We generally seek to have multiple sources of supply for our raw materials and services, but, in some cases, we may rely on a single or limited number of suppliers.

Questions:
question: Which years does the table provide data for the company's long-lived assets?
answer: 2019
2018
2017
question: What was the amount of assets in United States in 2019?
answer: 521.1
scale: million
question: What was the amount of total long-lived assets in 2017?
answer: 683.3
scale: million
question: Which years did assets from Thailand exceed $200 million?
answer: 2019
2018
derivation: (2019:209.3),(2018:215.5)
question: What was the change in assets from various other countries between 2017 and 2018?
answer: 42.3
derivation: 159.1-116.8
scale: million
question: What was the percentage change in the total long-lived assets between 2018 and 2019?
answer: 29.8
derivation: (996.7-767.9)/767.9
scale: percent
(` lakh)
Name
Commission
Sitting Fees
N Chandrasekaran, Chairman@
-
3.60
Aman Mehta
315.00
4.80
V Thyagarajan*
100.00
3.00
Prof Clayton M Christensen**
75.00
0.30
Dr Ron Sommer
220.00
5.10
O P Bhatt
215.00
7.50
Aarthi Subramanian@@
-
5.70
Dr Pradeep Kumar Khosla
150.00
2.10
Hanne Sorensen***
50.00
0.60
Keki Mistry***
50.00
0.60
Don Callahan****
35.00
0.30
Total
1,210.00
33.60

text: iv. Details of the Remuneration for the year ended March 31, 2019:
text: a. Non-Executive Directors:
text: @ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the
Company.
text: @@ In line with the internal guidelines of the Company, no payment is made towards commission to
the Non-Executive Directors of the Company, who are in full time employment with any other Tata
company.
text: * Relinquished the position of Independent Director w.e.f. July 10, 2018.
text: ** Relinquished the position of Independent Director w.e.f. September 28, 2018.
text: *** Appointed as an Additional and Independent Director w.e.f. December 18, 2018.
text: **** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.

Questions:
question: What is the sitting fee of Aman Mehta?
answer: 4.80
question: What is the sitting fee of N Chandrasekaran?
answer: 3.60
question: What is the sitting fee of O P Bhatt?
answer: 7.50
question: What is the difference in sitting fees between O P Bhatt and Aarthi Subramanian?
answer: 1.8
derivation: 7.50-5.70
question: What is the difference in commission between O P Bhatt and Dr Ron Sommer?
answer: 5
derivation: 220.00-215.00
question: Which non-executive director had the highest sitting fees?
answer: O P Bhatt
derivation: Analyse the values in COL4 and find the corresponding name of the non-executive director
Col. A Description
Col B. Balance at Beginning of Period
Col. C Additions(A)
Col. D Deductions(B)
Col. E Balance at End of Period
At December 31, 2019
Allowances for sales returns and price protection and other allowances
$186
$11
$(79)
$118
Valuation allowance for deferred tax assets
$61
$127
$(7)
$181
At December 31, 2018
Allowances for sales returns and price protection and other allowances
$274
$24
$(112)
$186
Valuation allowance for deferred tax assets
$—
$61
$—
$61
At December 31, 2017
Allowances for sales returns and price protection and other allowances
$257
$83
$(66)
$274

text: VALUATION AND QUALIFYING ACCOUNTS
text: (Amounts in millions)
text: (A) Includes increases and reversals of allowances for sales returns, price protection, and valuation allowance for deferred tax assets due to normal reserving terms.
text: (B) Includes actual write-offs and utilization of allowances for sales returns, price protection, and releases of income tax valuation allowances and foreign currency translation and other adjustments.

Questions:
question: What was the Valuation allowance for deferred tax assets at the beginning of the period of 2019?
answer: $61
scale: million
question: What was the Valuation allowance for deferred tax assets at the end of the period of 2019?
answer: $181
scale: million
question: What was the Allowances for sales returns and price protection and other allowances at the beginning of the period in 2018?
answer: $274
scale: million
question: What was the change in Valuation allowance for deferred tax assets between 2018 and 2019?
answer: 120
derivation: $181-$61
scale: million
question: What was the sum of Col. C Additions in 2018?
answer: 85
derivation: $24+$61
scale: million
question: What was the sum of balances at the end of the period in 2019?
answer: 299
derivation: $118+$181
scale: million
Year Ended June 30,
2019
2018
2017
Weighted–average fair value of options granted
$8.39
$7.58
$7.06
Weighted-average assumptions used:
Expected volatility
25.72%
26.95%
28.32%
Risk–free interest rate
2.57%
2.18%
1.46%
Expected dividend yield
1.54%
1.50%
1.43%
Expected life (in years)
4.44
4.38
4.51
Forfeiture rate (based on historical rates)
6%
6%
5%
Average exercise share price
$38.81
$34.60
$31.75
Derived service period (in years)*
N/A
N/A
1.79

text: For the periods indicated, the weighted-average fair value of options and weighted-average assumptions were as follows:
text: *Options valued using Monte Carlo Valuation Method
text: As of June 30, 2019, the total compensation cost related to the unvested stock option awards not yet recognized was approximately $24.1 million, which will be recognized over a weighted-average period of approximately 3.0 years.
text: No cash was used by us to settle equity instruments granted under share-based compensation arrangements in any of the periods presented.
text: We have not capitalized any share-based compensation costs as part of the cost of an asset in any of the periods presented.
text: For the year ended June 30, 2019, cash in the amount of $35.6 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2019 from the exercise of options eligible for a tax deduction was $2.9 million.
text: For the year ended June 30, 2018, cash in the amount of $54.4 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2018 from the exercise of options eligible for a tax deduction was $1.5 million.
text: For the year ended June 30, 2017, cash in the amount of $20.8 million was received as the result of the exercise of options granted under share-based payment arrangements. The tax benefit realized by us during the year ended June 30, 2017 from the exercise of options eligible for a tax deduction was $2.2 million.

Questions:
question: How was the derived service period calculated?
answer: using Monte Carlo Valuation Method
question: How much was the tax benefit realised by the company during the year ended June 30, 2019?
answer: $1.5 million
question: What does the table show?
answer: weighted-average fair value of options and weighted-average assumptions
question: What are the Fiscal years, sorted in ascending order of Risk–free interest rate?
answer: 2017
2018
2019
derivation: For rows 6 sort in ascending order the percentages of Risk–free interest rate.
question: What is the average annual expected dividend yield?
answer: 1.49
derivation: (1.54+1.50+1.43)/3
scale: percent
question: What is the total tax benefit for fiscal years 2017-2019?
answer: 6.6
derivation: 2.9+1.5+2.2
scale: million
As at December 31,
Pension 2019
Other 2019
Pension 2018
Other 2018
Actuarial benefit obligation
Discount rate
3.20%
2.95% to 3.20%
3.80%
3.80% to 4.00%
Benefit costs for the year ended
Discount rate
3.90%
3.90% to 4.00%
3.60%
3.25% to 3.60%
Future salary growth
2.50%
N/A
2.50%
N/A
Health care cost trend rate
N/A
3.49% to 5.49%
N/A
4.50%
Other medical trend rates
N/A
4.00% to 4.56%
N/A
4.50%

text: The following are the significant assumptions adopted in measuring the Company’s pension and other benefit obligations:
text: For certain Canadian post-retirement plans the above trend rates are applicable for 2019 to 2024 which will increase linearly to 4.75% in 2029 and grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.

Questions:
question: How will the trend rates for Canadian post-retirement plans change between the current period to 2029 and in 2040 and after respectively?
answer: Increase linearly to 4.75%
grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.
question: What are the respective pension discount rates for actuarial benefit obligation in 2019 and 2018 respectively?
answer: 3.20%
3.80%
question: What are the respective pension discount rates for benefit costs in 2019 and 2018 respectively?
answer: 3.90%
3.60%
question: What is the total pension discount rate for actuarial benefit obligation for 2018 and 2019?
answer: 7
derivation: 3.20 + 3.80 
scale: percent
question: What is the percentage change in the pension discount rate for actuarial benefit obligations between 2018 and 2019?
answer: -0.6
derivation: 3.20 - 3.80 
scale: percent
question: What is the difference in future salary growth assumed under pension 2018 and 2019?
answer: 0
derivation: 2.50 - 2.50 
scale: percent
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

text: Accrued expenses consisted of the following (in thousands):
text: 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.

Questions:
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
question: Where are the relevant parts of the annual report pertaining to contract liabilities?
answer: Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.
question: What are the total accrued expenses in 2018 and 2019 respectively?
answer: 42,101
62,104
scale: thousand
question: What is the percentage change in total accrued expenses between 2018 and 2019?
answer: 47.51
derivation: (62,104 - 42,101)/42,101 
scale: percent
question: What is the total accrued bonus in 2018 and 2019?
answer: 30972
derivation: 10,766 + 20,206 
scale: thousand
question: What is the value of the 2018 accrued bonus as a percentage of the 2018 total accrued expenses?
answer: 25.57
derivation: 10,766/42,101 
scale: percent
Year Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Selling, general and administrative
$205,471
$176,857
$202,699
$28,614
16%
$(25,842)
(13)%
% of net sales .
6.7%
7.9%
6.9%

text: Selling, general and administrative
text: Selling, general and administrative expense consists primarily of salaries and other personnel-related costs, professional fees, insurance costs, and other business development and selling expenses.
text: The following table shows selling, general and administrative expense for the years ended December 31, 2019, 2018, and 2017:
text: Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees.

Questions:
question: What are the components in selling, general and administrative expense?
answer: Selling, general and administrative expense consists primarily of salaries and other personnel-related costs, professional fees, insurance costs, and other business development and selling expenses.
question: What are the reasons for higher selling, general and administrative expense in 2019 as compared to 2018?
answer: Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees.
question: What is the percentage of net sales in 2019?
answer: 6.7%
question: What is the amount of net sales in 2019?
answer: 3066731.34
derivation: 205,471 / 6.7% 
scale: thousand
question: What is the net difference in selling, general and administrative expense between 2019 and 2017?
answer: 2772
derivation: 205,471 - 202,699 
scale: thousand
question: What is the difference in net sales amount in 2019 and 2018?
answer: 828035.14
derivation: (205,471 / 6.7%) - (176,857 / 7.9%) 
scale: thousand
June 30,
2019
2018
in millions)
Balance at beginning of year
$3.0
$0.2
Additions for current year tax positions
1.5
1.2
Additions for prior year tax positions
11.5
1.7
Reductions as a result of settlement with tax authority
(0.3)
(0.1)
Balance at end of year
$15.7
$3.0
Interest and penalties included in balance
$2.2
$0.1
Amount, if recognized, would impact the effective income tax rate
10.0
1.8
Amount that could be settled within the next year
10.0
1.9

text: The Company had gross unrecognized tax benefits of $15.7 million and $3.0 million, as of June 30, 2019 and June 30, 2018, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
text: The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world. With few exceptions, the Company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014.

Questions:
question: Where does the company file income tax returns?
answer: in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France.
question: How much gross unrecognized tax benefits did the company have as of June 30, 2019?
answer: $15.7 million
question: Which years is the company no longer subject to income tax examinations by tax authorities in major tax jurisdictions?
answer: for years before 2014
question: What is the % change in the balance at end of year from 2018 to 2019?
answer: 423.33
derivation: (15.7-3.0)/3.0
scale: percent
question: What is the average beginning balance for the years 2018 to 2019?
answer: 1.6
derivation: (3.0+0.2)/(2019-2018+1)
scale: million
question: Which years had additions for current year tax positions of more than 1.1 million?
answer: 2018
2019
derivation: 1.5 > 1.2 > 1.1
December 31,
2019
2018
Prepaid maintenance
$6,218
$5,888
Prepaid insurance
5,321
4,500
Prepaid software
4,236
3,499
Prepaid rent
421
3,471
Prepaid other
4,672
6,396
$20,868
$23,754

text: Note 10. Prepaid Expenses
text: Prepaid expenses consisted of the following (in thousands):

Questions:
question: What was the amount of prepaid expenses in 2019?
answer: $20,868
scale: thousand
question: What was the amount of Prepaid maintenance in 2018?
answer: $5,888
scale: thousand
question: What are the items considered under prepaid expenses in the table?
answer: Prepaid maintenance
Prepaid insurance
Prepaid software
Prepaid rent
Prepaid other
question: In which year was the amount of prepaid insurance larger?
answer: 2019
derivation: 5,321>4,500
question: What was the change in prepaid insurance in 2019 from 2018?
answer: 821
derivation: 5,321-4,500
scale: thousand
question: What was the percentage change in prepaid insurance in 2019 from 2018?
answer: 18.24
derivation: (5,321-4,500)/4,500
scale: percent
Executive Officer
Ownership Requirement (1) (# of shares)
Holdings as of October 25, 2019(# of shares)
Samir Kapuria
39,665
186,735
Vincent Pilette
85,941
785,906
Scott C. Taylor
52,887
408,724

text: Stock Ownership Requirements
text: We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares:
text: • CEO: 6x base salary; • CFO, COO and President: 3x base salary; and • Executive Vice Presidents: 2x base salary.
text: Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements.
text: The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met.
text: As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive’s ownership requirement.
text: (1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.

Questions:
question: What is the ownership requirement based on?
answer: the closing price for a share of our common stock of $22.69 on October 25, 2019
question: What is the minimum number of shares needed by a CEO?
answer: 6x base salary
question: What is the minimum number of shares needed by a Executive Vice President?
answer: 2x base salary
question: What is the total summed ownership requirement for the Executive officers?
answer: 178493
derivation: 39,665+85,941+52,887
question: What is the value of Samir Kapuria's shares as of October 25, 2019?
answer: 4237017.15
derivation: 186,735*22.69
question: What is the value of Vincent Pilette's shares as of October 25, 2019?
answer: 17832207.14
derivation: 785,906*22.69
2019
2018
RMB’Million
RMB’Million
Transaction costs (Note (a))
85,702
69,976
Employee benefits expenses (Note (b) and Note 13)
53,123
42,153
Content costs (excluding amortisation of intangible assets)
48,321
39,061
Amortisation of intangible assets (Note (c) and Note 20)
28,954
25,616
Bandwidth and server custody fees (excluding depreciation of right-of-use assets)
16,284
15,818
Depreciation of property, plant and equipment, investment properties and right-of-use assets (Note 16 and Note 18)
15,623
8,423
Promotion and advertising expenses
16,405
19,806
Travelling and entertainment expenses
1,773
1,450
Auditor’s remuneration
– Audit and audit-related services
105
110
– Non-audit services
43
26

text: 8 EXPENSES BY NATURE
text: Note: (a) Transaction costs primarily consist of bank handling fees, channel and distribution costs.
text: (b) During the year ended 31 December 2019, the Group incurred expenses for the purpose of research and development of approximately RMB30,387 million (2018: RMB22,936 million), which comprised employee benefits expenses of approximately RMB24,478 million (2018: RMB19,088 million).
text: During the year ended 31 December 2019, employee benefits expenses included the share-based compensation expenses of approximately RMB10,500 million (2018: RMB7,900 million).
text: No significant development expenses had been capitalised for the years ended 31 December 2019 and 2018.
text: (c) Included the amortisation charges of intangible assets mainly in respect of media contents.
text: During the year ended 31 December 2019, amortisation of intangible assets included the amortisation of intangible assets resulting from business combinations of approximately RMB1,051 million (2018: RMB524 million).

Questions:
question: How much did the amortisation of intangible assets resulting from business combinations for year ended 31 December 2019 amount to?
answer: RMB1,051 million
question: How much was the share-based compensation expenses during the year ended 31 December 2019?
answer: RMB10,500 million
question: What did the transaction costs primarily consist of?
answer: bank handling fees, channel and distribution costs.
question: How much is the change in transaction costs from 2018 to 2019?
answer: 15726
derivation: 85,702-69,976
scale: million
question: How much is the change in Employee benefits expenses from 2018 to 2019?
answer: 10970
derivation: 53,123-42,153
scale: million
question: How much is the change in Promotion and advertising expenses from 2018 to 2019?
answer: -3401
derivation: 16,405-19,806
scale: million
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

text: P. Income Taxes
text: The domestic and foreign components of income before income tax for the periods presented were as follows (table in millions):

Questions:
question: Which years does the table provide information for the domestic and foreign components of income before income tax?
answer: 2020
2019
2018
question: What was the domestic income in 2020?
answer: 895
scale: million
question: What was the foreign income in 2018?
answer: 1,115
scale: million
question: What was the change in Foreign income between 2018 and 2019?
answer: 34
derivation: 1,149-1,115
scale: million
question: How many years did Domestic income exceed $500 million?
answer: 2
derivation: 2020##2019
question: What was the percentage change in the total income before income tax between 2019 and 2020?
answer: -21.38
derivation: (1,438-1,829)/1,829
scale: percent
FOR THE YEAR ENDED DECEMBER 31
NOTE
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2019
2019
2018
Notes payable (1)
26
2.03%
1,994
3,201
Loans secured by trade receivables
26
2.71%
1,050
919
Long-term debt due within one year (2)
22
4.77%
837
525
Total debt due within one year
3,881
4,645

text: Note 21 Debt due within one year
text: (1) Includes commercial paper of $1,502 million in U.S. dollars ($1,951 million in Canadian dollars) and $2,314 million in U.S. dollars ($3,156 million in Canadian dollars) as at December 31, 2019 and December 31, 2018, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 26, Financial and capital management, for additional details.
text: (2) Included in long-term debt due within one year is the current portion of lease liabilities of $775 million as at December 31, 2019 and the current portion of finance leases of $466 million as at December 31, 2018.

Questions:
question: How are the notes payable hedged?
answer: hedged for foreign currency fluctuations through forward currency contracts
question: How are the commercial papers issued?
answer: issued under our U.S. commercial paper program
question: Which currencies are referenced in the context?
answer: U.S. dollars
Canadian dollars
question: What is the total long-term debt due within one year in 2018 and 2019?
answer: 1362
derivation: 837+525
question: What is the difference in the weighted average interest rate for notes payable and loans secured by trade receivables?
answer: 0.68
derivation: 2.71%-2.03%
scale: percent
question: What is the percentage change in the total debt due within one year in 2019?
answer: -16.45
derivation: (3,881-4,645)/4,645
scale: percent