next-tat/TAT-QA huggingface dataset:
Alan Jope CEO €'000 p.a.
Graeme Pitkethly CFO €'000 p.a.
2019
2020
2019
2020
Fixed Pay
1,450
1,508
1,103
1,136
Annual Bonus
2,175
2,262
1,323
1,363
MCIP* Match share award
2,186
2,273
1,330
1,370
Target Total Pay
5,811
6,043
3,756
3,869
Personal MCIP* Investment in
67%
67%
67%
67%
Unilever shares
1,457
1,516
886
913

text: Executive Director Fixed Pay increases
text: The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020. This is in line with the average increase awarded to the wider Unilever workforce in 2019 of 3.6%. These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope’s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly’s seniority in his role, coming into his 5th year as CFO.
text: When our CEO Alan Jope was appointed on 1 January 2019 he was appointed with Fixed Pay 14% below that of what the Committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group, despite Unilever being one of the largest companies in this peer group. This positioning was intentional, given Alan’s internal promotion on appointment. However, subject to Alan’s continuing good performance the Committee will, over time, continue to review his Fixed Pay positioning and progress this towards the market median benchmark.
text: * MCIP at maximum (67%) investment of bonus.

Questions:
question: What is the increase in the Fixed Pay approved by the committee?
answer: The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020.
question: Who were these increases awarded to?
answer: These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope’s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly’s seniority in his role, coming into his 5th year as CFO.
question: What was the Fixed Pay percentage when CEO Alan Jope joined?
answer: 14%
question: What is the increase / (decrease) in Fixed Pay for Alan Jope CEO from 2019 to 2020?
answer: -58
derivation: 1,450 - 1,508
scale: million
question: What is the percentage difference between the Fixed pay of CEO and CFO in 2020?
answer: 32.75
derivation: 1,508 / 1,136 - 1
scale: percent
question: What is the difference in the target total pay between CEO and CFO in 2020?
answer: 2174
derivation: 6,043 - 3,869
scale: million
As of December 31,
2018
2019
Investee companies
Amount
Percentage of ownership or voting rights
Amount
Percentage of ownership or voting rights
NT$ (In Thousands)
NT$ (In Thousands)
Listed companies
CLIENTRON CORP.
$249,663
22.39
$276,515
21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A)
1,483,111
13.78
1,473,028
13.78
Unlisted companies
MTIC HOLDINGS PTE. LTD.
3,026
45.44
18,157
45.44
WINAICO IMMOBILIEN GMBH (Note B)
—
44.78
—
44.78
PURIUMFIL INC.
—
—
7,164
44.45
UNITECH CAPITAL INC.
568,005
42.00
642,660
42.00
TRIKNIGHT CAPITAL CORPORATION
1,520,575
40.00
2,281,631
40.00
HSUN CHIEH INVESTMENT CO., LTD.
1,608,551
36.49
1,686,502
36.49
YANN YUAN INVESTMENT CO., LTD.
2,032,013
30.87
2,761,821
30.87
HSUN CHIEH CAPITAL CORP.
161,319
30.00
122,060
30.00
VSENSE CO., LTD.
31,544
26.89
592
25.90
UNITED LED CORPORATION HONG KONG LIMITED
167,953
25.14
121,973
25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C)
120,440
10.38
172,414
10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B)
—
50.00
—
—
YUNG LI INVESTMENTS, INC.
2,213
45.16
—
—
Total
$7,948,413
$9,564,517

text: Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
text: Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
text: Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
text: The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.

Questions:
question: What accounting practices is used by the company in equity accounting?
answer: international accounting practices
question: What was the price quotation for investments as of 31 December 2018?
answer: NT$1,733 million
question: What was the fair value for investments as of 31 December 2018 ?
answer: NT$1,621 million
question: What is the average amount of investments of listed companies in 2018?
answer: 866387
derivation: (249,663+1,483,111) / 2
scale: thousand
question: What is the average amount of investments of listed companies in 2019?
answer: 874771.5
derivation: (276,515+1,473,028) / 2
scale: thousand
question: What is the average Percentage of ownership or voting rights of listed companies in 2019?
answer: 17.84
derivation: (21.9+13.78) / 2
scale: percent
(In millions, except percentages and per share amounts)
2019
2018
2017
Percentage Change 2019 Versus 2018
Percentage Change 2018 Versus 2017
Operating income
$42,959
$35,058
$  29,025
23%
21%
Net tax impact of transfer of intangible properties
0
0
0
*
*
Net impact of the TCJA
0
0
0
*
*
Restructuring expenses
0
0
306
*
*
Non-GAAP operating income
$42,959
$35,058
$ 29,331
23%
20%
Net income
$39,240
$16,571
$ 25,489
137%
(35)%
Net tax impact of transfer of intangible properties
(2,567)
0
0
*
*
Net tax impact of the TCJA
157
13,696
0
Restructuring expenses
0
0
243
*
*
Non-GAAP net income
$36,830
$30,267
$ 25,732
22%
18%
Diluted earnings per share
$5.06
$2.13
$ 3.25
138%
(34)%
Net tax impact of transfer of intangible properties
(0.33)
0
0
*
*
Net tax impact of the TCJA
0.02
1.75
0
*
*
Restructuring expenses
0
0
0.04
*
*
Non-GAAP diluted earnings per share
$4.75
$3.88
$ 3.29
22%
18%
* not meaningful

text: NON-GAAP FINANCIAL MEASURES
text: Non-GAAP operating income, net income, and diluted EPS are non-GAAP financial measures which exclude the net tax impact of transfer of intangible properties, the net tax impact of the TCJA, and restructuring expenses. We believe these non-GAAP measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business. For comparability of reporting, management considers non-GAAP measures in conjunction with GAAP financial results in evaluating business performance. These non-GAAP financial measures presented should not be considered a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.
text: The following table reconciles our financial results reported in accordance with GAAP to non-GAAP financial results:
text: * Not meaningful.

Questions:
question: How do these non-GAAP measures aid investors?
answer: We believe these non-GAAP measures aid investors by providing additional insight into our operational performance and help clarify trends affecting our business.
question: Why does management consider non-GAAP measures in conjunction with GAAP financial results?
answer: management considers non-GAAP measures in conjunction with GAAP financial results in evaluating business performance.
question: Which non-GAAP measures exclude the net tax impact of transfer of intangible properties, the net tax impact of the TCJA and restructuring expenses?
answer: Non-GAAP operating income, net income, and diluted EPS are non-GAAP financial measures which exclude the net tax impact of transfer of intangible properties, the net tax impact of the TCJA, and restructuring expenses.
question: What was the average operating income for the 3 year period from 2017 to 2019?
answer: 35680.67
derivation: (42,959 + 35,058+29,025)/(2019-2017+1)
scale: million
question: What is the average non-GAAP net income for the 3 year period from 2017 to 2019?
answer: 30943
derivation: (36,830+30,267+25,732)/(2019-2017+1)
scale: million
question: What is the percentage change in operating income from 2017 to 2019?
answer: 48.01
derivation: (42,959-29,025)/29,025
scale: percent
Quarter Ended
March 31,
June 30,
September 30,
December 31,
2019
2019
2019
2019
Revenue
$50,290
$49,189
$52,833
$60,316
Gross profit
$38,040
$37,918
$40,913
$46,876
Net income (loss)
$(12,272)
$(5,771)
$173
$51
Net loss per share-basic
$(0.16)
$(0.08)
$—
$—
Net loss per share-diluted
$(0.16)
$(0.08)
$—
$—
Quarter
Ended
March 31,
June 30,
September 30,
December 31,
2018
2018
2018
2018
Revenue
$49,183
$60,713
$60,502
$61,825
Gross profit
$37,299
$47,526
$47,488
$48,014
Net loss
$(19,670)
$(4,532)
$(1,807)
$(1,608)
Net loss per share-basic
$(0.27)
$(0.06)
$(0.02)
$(0.02)
Net loss per share-diluted
$(0.27)
$(0.06)
$(0.02)
$(0.02)

text: 14. Selected Quarterly Financial Data (Unaudited)
text: Selected quarterly financial data for 2019 and 2018 is as follows (in thousands, except per share amounts):

Questions:
question: What type of data is shown in the table?
answer: Selected quarterly financial data for 2019 and 2018
question: What is the revenue earned in the first quarter of 2019?
answer: $50,290
scale: thousand
question: What is the revenue earned in the second quarter of 2019?
answer: $49,189
scale: thousand
question: What is the change in revenue between the first and second quarters of 2019?
answer: 2.24
derivation: ($50,290 - $49,189)/$49,189 
scale: percent
question: What is the change in gross profit between the second and third quarter of 2018?
answer: 0.08
derivation: ($47,526 - $47,488)/$47,488 
scale: percent
question: What is the difference in revenue between December 31,2018 to December 31,2019?
answer: -1509
derivation: $60,316-$61,825
scale: thousand
As of December 31,
2019
2018
Capitalized software development costs
$6,029
$5,102
Accumulated amortization
(4,485)
(3,412)
Software development costs, net
1,544
$1,690

text: Note 9 - Software Development Costs
text: Capitalized software development costs as of December 31, 2019 and 2018 consisted of the following (in thousands):
text: The weighted average remaining amortization period for the Company’s software development costs is 1.61 years.
text: Amortization expense for capitalized software development costs was $1.025 million and $1.2 million for each of the years ended December 31, 2019 and 2018.

Questions:
question: What was the weighted average remaining amortization period for the Company’s software development costs?
answer: 1.61 years
question: What was the net software development costs in 2019?
answer: 1,544
scale: thousand
question: What was the Capitalized software development costs in 2019?
answer: $6,029
scale: thousand
question: In which year was Capitalized software development costs less than 6,000 thousands?
answer: 2018
derivation: locate and analyze Capitalized software development costs in row 3
question: What was the average Software development costs, net for 2018 and 2019?
answer: 1617
derivation: (1,544 + 1,690) / 2
scale: thousand
question: What was the change in Accumulated amortization from 2018 to 2019?
answer: -1073
derivation: -4,485 - (-3,412)
scale: thousand
For the year ended
2018
2019
Amounts in thousands of U.S. Dollars
Pool gross revenues (included in Revenues)
102,253
45,253
Pool gross voyage expenses and commissions (included in Voyage expenses and commissions)
(10,154)
(8,086)
GasLog’s adjustment for net pool allocation (included in Net pool allocation)
17,818
(4,264)
GasLog’s total net pool performance
109,917
32,903

text: Net Pool Allocation: Net pool allocation decreased by $22.1 million, from a positive $17.8 million during the year ended December 31, 2018 to a negative $4.3 million during the year ended December 31, 2019. The decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the GasLog vessels in accordance with the pool distribution formula for the total fleet of the pool, as well as GasLog’s vessels exiting the Cool Pool in June and July 2019. GasLog recognized gross revenues and gross voyage expenses and commissions of $45.3 million and $8.1 million, respectively, from the operation of its vessels in the Cool Pool during the year ended December 31, 2019 (December 31, 2018: $102.3 million and $10.2 million, respectively). GasLog’s total net pool performance is presented below:
text: Voyage Expenses and Commissions: Voyage expenses and commissions increased by 16.7%, or $3.4 million, from $20.4 million during the year ended December 31, 2018 to $23.8 million during the year ended December 31, 2019. The increase in voyage expenses and commissions is mainly attributable to an increase of $3.4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market.

Questions:
question: In which years was the total net pool performance recorded for?
answer: 2018
2019
question: What accounted for the decrease in net pool allocation?
answer: The decrease in net pool allocation was attributable to the movement in the adjustment of the net pool results generated by the GasLog vessels in accordance with the pool distribution formula for the total fleet of the pool, as well as GasLog’s vessels exiting the Cool Pool in June and July 2019
question: What accounted for the increase in voyage expenses and commissions?
answer: Mainly attributable to an increase of $3.4 million in bunkers and voyage expenses consumed during certain unchartered and off-hire periods for the vessels trading in the spot market.
question: Which year was the pool gross revenues higher?
answer: 2018
derivation: 102,253 > 45,253
question: What is the change in pool gross revenues from 2018 to 2019?
answer: -57000
derivation: 45,253 - 102,253 
scale: thousand
question: What is the percentage change in total net pool performance from 2018 to 2019?
answer: -70.07
derivation: (32,903 - 109,917)/109,917 
scale: percent
December 31, 2018
(in thousands)
Level 1
Level 2
Level 3
Total
Cash equivalents
$10,155
$10,000
-
$20,155
Marketable securities:
Municipal bonds
$—
$44,705
—
$44,705
Corporate bonds
—
$48,296
—
$48,296
Total marketable securities
$—
$93,001
—
$93,001
Investments in privately-held companies (1)
$—
—
$3,390
$3,390

text: (1) Included in other long-term assets.
text: For certain other financial instruments, including accounts receivable, unbilled receivables, and accounts payable, the carrying value approximates fair value due to the relatively short maturity of these items.

Questions:
question: Where are investments in privately-held companies classified under?
answer: Included in other long-term assets
question: What are the respective Level 1 and Level 2 cash equivalents as at December 31, 2018?
answer: $10,155
$10,000
question: What are the respective Level 2 municipal and corporate bonds as at December 31, 2018?
answer: $44,705
$48,296
question: What is the value of Level 1 cash equivalents as a percentage of the total cash equivalents?
answer: 50.38
derivation: 10,155/20,155 
scale: percent
question: What is the value of Level 2 municipal bonds as a percentage of the total municipal bonds?
answer: 100
derivation: 44,705/44,705 
scale: percent
question: What is the value of municipal bonds as a percentage of the total marketable securities?
answer: 48.07
derivation: 44,705/93,001 
scale: percent
Years
30/9/2018
30/9/2019
Germany
16
16
Netherlands
22
24
United Kingdom
18
18
Belgium
4
6
Other countries
11
11

text: Changes in parameters on the basis of actuarial calculations led to a total increase in the present value of defined benefit obligations by €247 million (2017/18: €−24 million). Most of the effects result from the reduction of the applied invoice rates.
text: The weighted average term of defined benefit commitments for the countries with material pension obligations amounts to:

Questions:
question: What are the changes in parameter based on?
answer: on the basis of actuarial calculations
question: What did the changes in parameters on the basis of actuarial calculations lead to?
answer: a total increase in the present value of defined benefit obligations by €247 million (2017/18: €−24 million). Most of the effects result from the reduction of the applied invoice rates.
question: The weighted average term of defined benefit commitments for which countries is provided?
answer: Germany
Netherlands
United Kingdom
Belgium
Other countries
question: In which year was the amount in Belgium larger?
answer: 2019
derivation: 6>4
question: What was the change in the amount for Belgium in  FY2019 from FY2018?
answer: 2
derivation: 6-4
question: What was the percentage change in the amount for Belgium in  FY2019 from FY2018?
answer: 50
derivation: (6-4)/4
scale: percent
Fiscal
2019
2018
(in millions)
Restructuring and other charges, net
$  48
$  13
Other items
1
—
Total
$  49
$  13

text: In the Communications Solutions segment, operating income decreased $79 million in fiscal 2019 as compared to fiscal 2018. The Communications Solutions segment’s operating income included the following:
text: Excluding these items, operating income decreased in fiscal 2019 due primarily to lower volume.

Questions:
question: What was the change in operating income in the Communications Solutions segment in 2019?
answer: decreased $79 million
question: Why did operating income decrease in fiscal 2019?
answer: due primarily to lower volume.
question: What are the items under the operating income in the Communications Solutions segment?
answer: Restructuring and other charges, net
Other items
question: In which year was Restructuring and other charges, net larger?
answer: 2019
derivation: 48>13
question: What was the change in Total operating income in the Communications Solutions segment in 2019 from 2018?
answer: 36
derivation: 49-13
scale: million
question: What was the percentage change in Total operating income in the Communications Solutions segment in 2019 from 2018?
answer: 276.92
derivation: (49-13)/13
scale: percent
As at December 31
2019
2018
Common shares outstanding 1
Class A Voting
111,154,811
111,155,637
Class B Non-Voting
393,770,507
403,657,038
Total common shares
504,925,318
514,812,675
Options to purchase Class B
Non-Voting Shares
Outstanding options
3,154,795
2,719,612
Outstanding options exercisable
993,645
1,059,590

text: OUTSTANDING COMMON SHARES
text: 1 Holders of our Class B Non-Voting Shares are entitled to receive notice of and to attend shareholder meetings; however, they are not entitled to vote at these meetings except as required by law or stipulated by stock exchanges. If an offer is made to purchase outstanding Class A Shares, there is no requirement under applicable law or our constating documents that an offer be made for the outstanding Class B Non-Voting Shares, and there is no other protection available to shareholders under our constating documents. If an offer is made to purchase both classes of shares, the offer for the Class A Shares may be made on different terms than the offer to the holders of Class B Non-Voting Shares.
text: As at February 29, 2020, 111,154,811 Class A Shares, 393,770,507
Class B Non-Voting Shares, and 3,145,274 options to purchase
Class B Non-Voting Shares were outstanding.

Questions:
question: What were the number of Class A shares outstanding as at February 29, 2020?
answer: 111,154,811
question: What were the number of Class B shares outstanding as at February 29, 2020?
answer: 393,770,507
question: How are the terms of purchase structured in case both the classes of shares are to be purchased?
answer: If an offer is made to purchase both classes of shares, the offer for the Class A Shares may be made on different terms than the offer to the holders of Class B Non-Voting Shares.
question: What is the increase / (decrease) in the Class A Voting shares from 2018 to 2019?
answer: -826
derivation: 111,154,811 - 111,155,637
question: What is the average Class B Non-Voting shares?
answer: 398713772.5
derivation: (393,770,507 + 403,657,038) / 2
question: What was the percentage increase / (decrease) in Total common shares from 2018 to 2019?
answer: -1.92
derivation: 504,925,318 / 514,812,675 - 1
scale: percent
Year Ended December 31,
2019
2018
2017
$
$
$
Net loss attributable to shareholders of Teekay Corporation for basic loss per share
(310,577)
(79,237)
(163,276)
Reduction in net earnings due to dilutive impact of stock-based compensation in Teekay LNG, Altera and Teekay Tankers and stock purchase warrants in Altera
—
—
(90)
Net loss attributable to shareholders of Teekay Corporation for diluted loss per share
(310,577)
(79,237)
(163,366)
Weighted average number of common shares
100,719,224
99,670,176
86,335,473
Dilutive effect of stock-based compensation
—
—
—
Common stock and common stock equivalents
100,719,224
99,670,176
86,335,473
Loss per common share - basic and diluted
(3.08)
(0.79)
(1.89)

text: 20. Net Loss Per Share
text: The Company intends to settle the principal of the Convertible Notes in cash on conversion and calculates diluted earnings per share using the treasury-stock method. Stock-based awards and the conversion feature on the Convertible Notes that have an anti-dilutive effect on the calculation of diluted loss per common share, are excluded from this calculation.
text: For the years ended December 31, 2019, 2018 and 2017, the number of Common Stock from stock-based awards and the conversion feature on the Convertible Notes that had an anti-dilutive effect on the calculation of diluted earnings per common share were 3.5 million, 4.0 million and 3.6 million respectively.
text: In periods where a loss attributable to shareholders has been incurred all stock-based awards and the conversion feature on the Convertible Notes are anti-dilutive.
text: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)

Questions:
question: Which method is used for to settle the principal of the Convertible Notes in cash on conversion and calculates diluted earnings?
answer: the treasury-stock method
question: What happens if a loss attributable to shareholders has been incurred?
answer: all stock-based awards and the conversion feature on the Convertible Notes are anti-dilutive.
question: What was the Convertible Notes that had an anti-dilutive effect on the calculation of diluted earnings per common share in the year end 2019, 2018 and 2017 respectively?
answer: 3.5 million
4.0 million
3.6 million
question: What is the change in Net loss attributable to shareholders of Teekay Corporation for basic loss per share from 2018 to 2019?
answer: 231340
derivation: 310,577-79,237
scale: thousand
question: What is the change in Weighted average number of common shares from 2018 to 2019?
answer: 1049048
derivation: 100,719,224-99,670,176
question: What is the change in Loss per common share - basic and diluted from 2018 to 2019?
answer: 2.29
derivation: 3.08-0.79