next-tat/TAT-QA huggingface dataset:
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Cash proceeds
$172
$161
$65
Class A common stock purchased
1,489
1,895
903
Weighted-average price per share
$115.51
$84.95
$72.40

text: VMware and Pivotal Employee Stock Purchase Plans
text: In June 2007, VMware adopted its 2007 Employee Stock Purchase Plan (the “ESPP”), which is intended to be qualified under Section 423 of the Internal Revenue Code. On June 25, 2019, VMware amended its ESPP to increase the number of shares available for issuance by 9.0 million shares of Class A common stock. As of January 31, 2020, the number of authorized shares under the ESPP was a total of 32.3 million shares. Under the ESPP, eligible VMware employees are granted options to purchase shares at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value at the time of exercise. The option period is generally twelve months and includes two embedded six-month option periods. Options are exercised at the end of each embedded option period. If the fair market value of the stock is lower on the first day of the second embedded option period than it was at the time of grant, then the twelve-month option period expires and each enrolled participant is granted a new twelve-month option. As of January 31, 2020, 14.3 million shares of VMware Class A common stock were available for issuance under the ESPP.
text: The following table summarizes ESPP activity for VMware during the periods presented (cash proceeds in millions, shares in thousands):
text: As of January 31, 2020, $95 million of ESPP withholdings were recorded as a liability in accrued expenses and other on the consolidated balance sheets for the purchase that occurred on February 29, 2020.
text: Prior to the acquisition of Pivotal, Pivotal granted options to eligible Pivotal employees to purchase shares of its Class A common stock at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value of the Pivotal stock at the time of exercise. Pivotal’s ESPP activity was not material during the periods presented.

Questions:
question: How many authorized shares were there under the ESPP as of  2020?
answer: 32.3 million
question: Which years does the table provide information for ESPP activity for VMware?
answer: 2020
2019
2018
question: What were the Cash proceeds in 2020?
answer: 172
scale: million
question: What was the change in cash proceeds between 2018 and 2019?
answer: 96
derivation: 161-65
scale: million
question: What was the change in Class A common stock purchased between 2019 and 2020?
answer: -406
derivation: 1,489-1,895
scale: thousand
question: What was the percentage change in Weighted-average price per share between 2019 and 2020?
answer: 35.97
derivation: (115.51-84.95)/84.95
scale: percent
Years Ended December 31,
2019
2018
2017
Number of share awards granted
34
34
24
Weighted average grant-date fair value per share award
$25.41
$27.68
$32.93
Fair value of share awards vested
$840
$880
$850

text: The following table summarizes information regarding common stock share awards granted and vested (in thousands, except per share award amounts):
text: As of December 31, 2019, there was $0.2 million of total unrecognized compensation costs, net of actual forfeitures, related to nonvested common stock share awards. This cost is expected to be recognized over a weighted average period of 0.8 years.

Questions:
question: What was the Number of share awards granted in 2019?
answer: 34
scale: thousand
question: What was the Fair value of share awards vested in 2017?
answer: $850
scale: thousand
question: In which years was the Number of share awards granted calculated?
answer: 2019
2018
2017
question: In which year was the Weighted average grant-date fair value per share award the largest?
answer: 2017
derivation: $32.93>$27.68>$25.41
question: What was the change in Fair value of share awards vested in 2019 from 2018?
answer: -40
derivation: 840-880
scale: thousand
question: What was the percentage change in Fair value of share awards vested in 2019 from 2018?
answer: -4.55
derivation: (840-880)/880
scale: percent
2019
2018
Unbilled
$ 12,403
$ 11,485
Billed:
Current
815
641
Past due
262
209
Device payment plan agreement receivables, gross
$ 13,480
$ 12,335

text: Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
text: These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
text: Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
text: At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:

Questions:
question: What is the function of customer-scoring models?
answer: assess a number of variables, including origination characteristics, customer account history and payment patterns
question: When is an account considered to be delinquent?
answer: if there are unpaid charges remaining on the account on the day after the bill’s due date.
question: What was the current billed in 2019?
answer: 815
question: What is the increase / (decrease) in the unbilled from 2018 to 2019?
answer: 918
derivation: 12,403 - 11,485
question: What is the average current billed for 2018 and 2019?
answer: 728
derivation: (815 + 641) / 2
question: What is the increase / (decrease) in the Device payment plan agreement receivables, gross from 2018 to 2019?
answer: 1145
derivation: 13,480 - 12,335
Restructuring Liability Employee Separation and other
Restructuring Liability Consulting Costs
Balance as of October 1, 2017
$ 1.0
$  —
Accrued costs
4.2
0.8
Cash payments
(4.6)
(0.5)
Balance as of September 30, 2018
$  0.6
$  0.3
Accrued costs
7.5
7.9
Cash payments
(6.1)
(7.4)
Balance as of September 30, 2019
$  2.0
$  0.8

text: The following table presents a rollforward of our restructuring liability as of September 30, 2019, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, (in millions):
text: Certain restructuring costs are based upon estimates. Actual amounts paid may ultimately differ from these estimates. If additional costs are incurred or recognized amounts exceed costs, such changes in estimates will be recognized when incurred.

Questions:
question: Where is the restructuring liability included within?
answer: accrued compensation and other current liabilities within our Consolidated Balance Sheet, (in millions)
question: What is the  Balance as of October 1, 2017 for Restructuring Liability Employee Separation and other?
answer: $ 1.0
scale: million
question: Which elements of restructuring liability are considered in the table?
answer: Employee Separation and other
Consulting Costs
question: What is the change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Consulting Costs?
answer: 0.5
derivation: 0.8-0.3
scale: million
question: What is the change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Employee Separation and other?
answer: 1.4
derivation: 2.0-0.6
scale: million
question: What is the percentage change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Consulting Costs?
answer: 166.67
derivation: (0.8-0.3)/0.3
scale: percent
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Numerator:
Net income
$24,193
$20,402
$14,366
Add effect of dilutive securities
Interest on convertible notes, net of tax
207
362
536
Adjusted net income
$24,400
$20,764
$14,902
Denominator:
Weighted average basic common shares outstanding
29,532,342
28,703,265
26,118,482
Dilutive effect of stock options and unvested common shares
211,050
270,520
68,670
Dilutive effect of convertible notes
329,946
705,134
1,237,374
Weighted average diluted common shares outstanding
30,073,338
29,678,919
27,424,526

text: Note 3 – Net Income per Share
text: Reconciliation of net income per common share:

Questions:
question: What is the adjusted net income for fiscal years 2019, 2018 and 2017 respectively?
answer: $24,400
$20,764
$14,902
question: What is the Weighted average basic common shares outstanding for fiscal years 2019, 2018 and 2017 respectively?
answer: 29,532,342
28,703,265
26,118,482
question: What is the Weighted average diluted common shares outstanding for fiscal years 2019, 2018 and 2017 respectively?
answer: 30,073,338
29,678,919
27,424,526
question: What is the change in the adjusted net income between 2018 and 2019?
answer: 3636
derivation: 24,400-20,764
question: Which year has the highest adjusted net income?
answer: 2019
derivation: $24,400>$20,764>$14,902
question: What is the average adjusted net income from 2017-2019?
answer: 20022
derivation: (24,400+ 20,764+ 14,902)/3
2019
2018
Notes
$ million
$ million
Non-current trade and other receivables
20
5.7
3.5
Cash and cash equivalents
22
183.2
121.6
Current trade and other receivables
20
133.2
126.9
Current other financial assets
20
0.1
–
Financial assets
322.2
252.0
Non-current other payables, excluding government grants
23
0.8
4.4
Current trade payables, other payables and accruals
23
75.4
57.1
Lease liabilities, current and non-current
26
33.0
–
Contractual provisions
28
3.6
3.6
Financial liabilities
112.8
65.1

text: 30. Financial instruments and financial risk management
text: The main purpose of the Group’s financial instruments, other than trade and other receivables, trade and other payables, contractual provisions and lease liabilities, is to fund the Group’s liquidity requirements.
text: All of the Group’s financial assets and liabilities are categorised as financial assets/liabilities stated at amortised cost, except for forward foreign currency exchange contracts, included within current other financial assets, that are designated as financial assets at fair value through profit or loss and corporate owned life insurance, amounting to $3.0 million (2018 $2.4 million), included within non-current trade and other receivables, that is designated as financial assets at fair value through profit or loss. These are shown in the below table:
text: The Group enters into derivative transactions, forward foreign currency exchange contracts, for the management of the Group’s foreign currency exposures when deemed appropriate.
text: The key objective of the Group’s treasury department is to manage the financial risks of the business and to ensure that sufficient liquidity is available to the Group. All treasury activity operates within a formal control framework. The Board has approved treasury policies and guidelines and periodically reviews treasury activities. Additionally, it is the Group’s policy that speculative treasury transactions are expressly forbidden.

Questions:
question: What is the total financial liabilities in 2019?
answer: 112.8
scale: million
question: What is the key objective of the Group's treasury department?
answer: to manage the financial risks of the business and to ensure that sufficient liquidity is available to the Group
question: What are the components under Financial assets?
answer: Non-current trade and other receivables
Cash and cash equivalents
Current trade and other receivables
Current other financial assets
question: In which year was the amount of Non-current trade and other receivables larger?
answer: 2019
derivation: 5.7>3.5
question: What was the change in Non-current trade and other receivables?
answer: 2.2
derivation: 5.7-3.5
scale: million
question: What was the percentage change in Non-current trade and other receivables?
answer: 62.86
derivation: (5.7-3.5)/3.5
scale: percent
Year Ended December 31,
2019
2018
2017
(Dollars in millions)
Adjusted EBITDA
International and Global Accounts
$2,286
2,341
821
Enterprise
3,490
3,522
2,456
Small and Medium Business
1,870
2,013
1,581
Wholesale
3,427
3,666
2,566
Consumer
4,914
5,105
5,136
Total segment EBITDA
$15,987
16,647
12,560
Operations and Other EBITDA
(7,216)
(8,045)
(6,504)
Total adjusted EBITDA
$8,771
8,602
6,056

text: Reconciliation of segment EBITDA to total adjusted EBITDA is below:
text: For additional information on our reportable segments and product and services categories, see Note 17— Segment Information to our consolidated financial statements in Item 8 of Part II of this report.

Questions:
question: What additional information does Note 17 provide?
answer: additional information on our reportable segments and product and services categories
question: What is the total adjusted EBITDA in 2019?
answer: $8,771
scale: million
question: What are the segments under Adjusted EBITDA?
answer: International and Global Accounts
Enterprise
Small and Medium Business
Wholesale
Consumer
question: How many segments are there under Adjusted EBITDA?
answer: 5
derivation: International and Global Accounts##Enterprise##Small and Medium Business##Wholesale##Consumer
question: What is the change in the adjusted EBITDA under Wholesale in 2019 from 2018?
answer: -239
derivation: 3,427-3,666
scale: million
question: What is the average total adjusted EBITDA over the three years?
answer: 7809.67
derivation: (8,771+8,602+6,056)/3
scale: million
Option Awards
Stock Awards (3)
Name
Number of Shares Acquired on Exercise (#)
Value Realized on Exercise(1) ($)
Number of Shares Acquired on Vesting (#)
Value Realized on Vesting(2) ($)
Mark J. Barrenechea
135,208
$2,801,023
65,820
$7,625,905
Madhu Ranganathan
—
$—
—
$—
Muhi Majzoub
100,000
$2,592,411
10,900
$1,263,646
Gordon A. Davies
—
$—
12,840
$1,486,870
Simon Harrison
26,504
$714,495
8,980
$346,808

text: Option Exercises and Stock Vested in Fiscal 2019
text: The following table sets forth certain details with respect to each of the Named Executive Officers concerning the exercise of stock options and vesting of stock in Fiscal 2019:
text: (1) “Value realized on exercise” is the excess of the market price, at date of exercise, of the shares underlying the options over the exercise price of the options.
text: (2) “Value realized on vesting” is the market price of the underlying Common Shares on the vesting date.
text: (3) Relates to the vesting of PSUs and RSUs under our Fiscal 2018 LTIP.

Questions:
question: What does this table represent?
answer: certain details with respect to each of the Named Executive Officers concerning the exercise of stock options and vesting of stock in Fiscal 2019
question: What is  “Value realized on exercise”?
answer: the excess of the market price, at date of exercise, of the shares underlying the options over the exercise price of the options
question: What is the Number of Shares Acquired on Exercise (#) for Simon Harrison?
answer: 26,504
question: What is the Value Realized on Vesting of Mark J. Barrenechea expressed as a percentage of total Value Realized on Vesting?
answer: 71.12
derivation: 7,625,905/(7,625,905+1,263,646+1,486,870+346,808)
scale: percent
question: For Simon Harrison, what is the average value of each share aquired on vesting?
answer: 38.62
derivation: 346,808/8,980
question: What is the Total Value Realized on Exercise?
answer: 6107929
derivation: 2,801,023+2,592,411+714,495
As of  December 31,
2018
2019
Progress shipyard installments
152,075
197,637
Onsite supervision costs
5,766
3,879
Critical spare parts, equipment and other vessel delivery expenses
1,434
1,807
Total
159,275
203,323

text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: Vessels under construction represent scheduled advance payments to the shipyards as well as certain capitalized expenditures. As of December 31, 2019, the Group has paid to the shipyard $197,637 for the vessels that are under construction and expects to pay the remaining installments as they come due upon each vessel’s keel laying, launching and delivery (Note 23(a)).
text: The vessels under construction costs as of December 31, 2018 and 2019 are comprised of:

Questions:
question: In which years was the vessels under construction costs recorded for?
answer: 2018
2019
question: What does vessels under construction represent?
answer: Scheduled advance payments to the shipyards as well as certain capitalized expenditures
question: How much has the Group paid for the progress shipyard installments in 2019?
answer: $197,637
scale: thousand
question: Which year was the progress shipyard installments lower?
answer: 2018
derivation: 152,075 < 197,637
question: What was the change in onsite supervision costs  from 2018 to 2019 ?
answer: -1887
derivation: 3,879 - 5,766 
scale: thousand
question: What was the percentage change in total cost from 2018 to 2019?
answer: 27.66
derivation: (203,323 - 159,275)/159,275 
scale: percent
Current
Long-Term  
Total 
CareSpeak Communications, Inc. 
$1,500,000
$1,500,000
$3,000,000
RMDY Health, Inc.  
-
3,720,000
3,720,000
Total 
$1,500,000
$5,220,000
$6,720,000

text: NOTE 9 – CONTINGENT PURCHASE PRICE
text: Our purchase of CareSpeak Communications contains a contingent element that will be paid only if the Company achieves certain patient engagement revenues in 2019 and 2020. The total contingent payment may be up to $3.0 million. The target patient engagement revenues were achieved in 2019 and are expected to be achieved in 2020. The calculated fair value of the contingent payment was $2,365,000 at December 31, 2018 and $3,000,000 at December 31, 2019.
text: Our purchase of RMDY Health, Inc. also contains a contingent element that will be paid only if the Company achieves certain revenues in 2020 and 2021 related to the RMDY business. The total contingent payment may be up to $30.0 million. The minimum payment is $1.0 million in each of the two years. The calculated fair value of the contingent payment was $3,720,000 at December 31, 2019. We determined the fair value of the Contingent Purchase Price Payable at December 31, 2019 using a Geometric-Brownian motion analysis of the expected revenue and resulting earnout payment using inputs that include the spot price, a risk free rate of return of 1.4%, a term of 2 years, and volatility of 40%. Changes in the inputs could result in a different fair value measurement.
text: The total fair value of contingent purchase price payable at December 31, 2019 is as follows.

Questions:
question: How much is the total contingent payment for the purchase of CareSpeak Communications?
answer: up to $3.0 million
question: How did the company determine the fair value of the Contingent Purchase Price Payable on December 31, 2019?
answer: using a Geometric-Brownian motion analysis of the expected revenue and resulting earnout payment using inputs that include the spot price, a risk free rate of return of 1.4%, a term of 2 years, and volatility of 40%
question: What is the total current fair value of contingent purchase price payable on December 31, 2019?
answer: $1,500,000
question: What is the proportion of total long-term fair value of contingent purchase price payable over total fair value of contingent purchase price payable?
answer: 0.78
derivation: 5,220,000/6,720,000 
question: What is the ratio of total fair value of the contingent payment in 2018 to 2019?
answer: 0.79
derivation: 2,365,000/3,000,000 
question: What is the percentage change in the total fair value of the contingent payment in 2019 compared to 2018?
answer: 26.85
derivation: (3,000,000-2,365,000)/2,365,000 
scale: percent
All figures in USD ‘000 
2019
2018
Fixture, Furniture and Equipment
65
128
Right of Use Asset*
1,412
-
Other  
57
83
Total as of December 31,  
1,534
211

text: 8. OTHER NON-CURRENT ASSETS
text: * relates to certain office lease contracts. Optional periods are not included in the calculation.

Questions:
question: What does the Right of Use Asset refer to?
answer: relates to certain office lease contracts
question: What are the respective values of the company's fixture, furniture and equipment in 2018 and 2019?
answer: 128
65
scale: thousand
question: What are the respective values of the company's other non-current assets in 2018 and 2019?
answer: 83
57
scale: thousand
question: What is the average other non-current assets as at December 31, 2018 and 2019?
answer: 70
derivation: (83 + 57)/2
scale: thousand
question: What is the change in Fixture, Furniture and Equipment between 2018 and 2019?
answer: 63
derivation: 128-65
scale: thousand
question: What is the value of the other non-current assets as at December 31, 2018 as a percentage of the value of other non-current assets in 2019?
answer: 145.61
derivation: 83/57 
scale: percent
Year Ended December 31,
2019
2018
2017
Current
Federal
$1,615
$741
$584
State
900
653
(88)
Foreign
452
263
6
Total Current
2,967
1,657
502
Deferred
Federal
2,622
(8,821)
3,837
State
(23)
(2,643)
(1,368)
Foreign
—
(18)
19
Total Deferred
2,599
(11,482)
2,488
Total
$5,566
$ (9,825)
$2,990

text: Note 18. Income Taxes
text: The Tax Cuts and Jobs Act, or the Tax Act, was signed into law on December 22, 2017. This legislation made significant changes in U.S. tax law, including a reduction in the corporate tax rate, changes to net operating loss carryforwards and carrybacks and a repeal of the corporate alternative minimum tax. The legislation reduced the U.S. corporate income tax rate from 35% to 21%. As a result of the enacted Tax Act, we were required to revalue deferred tax assets and liabilities at the rate in effect when the deferred tax balances are scheduled to reverse. This revaluation resulted in an additional $8.8 million of income tax expense and a corresponding reduction in the deferred tax asset which was recorded during the year ended December 31, 2017.
text: Additionally, on December 22, 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118, or SAB 118, to address the application of GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. Specifically, SAB 118 provides a measurement period for companies to evaluate the impacts of the Tax Act on their financial statements. We completed the accounting for the tax effects of the Tax Act during the three months ended September 30, 2018 and decreased our provisional estimate from $8.8 million to $8.7 million.
text: The components of our income tax expense are as follows (in thousands):

Questions:
question: When was the The Tax Cuts and Jobs Act, or the Tax Act, signed into law?
answer: December 22, 2017
question: Which years does the table provide information for the components of the company's income tax expense?
answer: 2019
2018
2017
question: What was the total income tax expense in 2019?
answer: 5,566
scale: thousand
question: What was the change in current State income tax expense between 2018 and 2019?
answer: 247
derivation: 900-653
scale: thousand
question: What was the change in total deferred income tax expense between 2017 and 2019?
answer: 111
derivation: 2,599-2,488
scale: thousand
question: What was the percentage change in the total income tax expense between 2017 and 2019?
answer: 86.15
derivation: (5,566-2,990)/2,990
scale: percent