tokbokki/tatqa_dataset_filter huggingface dataset:
text: Stock-Based Compensation Expense
text: All share-based awards are measured based on the grant date fair value of the awards and recognized in the Consolidated Statements of Operations and Comprehensive Loss over the period during which the employee is required to perform services in exchange for the award (generally the vesting period of the award).
text: The Company estimates the fair value of stock options granted using the Black-Scholes option valuation model, which requires assumptions, including the fair value of the Company's underlying common stock, expected term, expected volatility, risk-free interest rate and dividend yield of the Company's common stock. These estimates involve inherent uncertainties and the application of management’s judgment. If factors change and different assumptions are used, share-based compensation expense could be materially different in the future.
text: These assumptions are estimated as follows:
text: • Fair Value of Common Stock. The Company uses the five-day volume weighted average price for its common stock as reported on the New York Stock Exchange.
text: • #Expected Term. The Company determines the expected term based on the average period the stock options are expected to remain outstanding. The Company bases the expected term assumptions on its historical behavior combined with estimates of the post-vesting holding period.
text: • Expected Volatility. The Company determines the price volatility factor based on the Company's historical volatility over the expected life of the stock options.
text: • Risk-Free Interest Rate. The Company bases the risk-free interest rate used in the Black-Scholes valuation model on the yield available on U.S. Treasury zero-coupon issues with an equivalent remaining term of the stock options for each stock option group.
text: • Expected Dividend. The Company has not paid and does not anticipate paying any cash dividends in the foreseeable future and, therefore, uses an expected dividend yield of zero in the option pricing model.
text: The grant weighted average assumptions used to estimate the fair value of stock options granted to employees were as follows:

Table:
Years ended
December 31, 2019
December 31, 2018
Expected volatility
50.7%
54.2%
Risk-free interest rate
2.25%
2.72%
Dividend yield
Nil
Nil
Average expected life
4.77
5.31

Questions:
question: What are the 4 assumptions shown in the table?
question: What assumptions does the Black-Scholes option valuation model comprise of?
question: What is the expected volatility as at December 31, 2019?
question: What is the average expected volatility for 2018 and 2019?
question: What is the average risk-free interest rate for 2018 and 2019?
question: Between 2018 and 2019 year end, which year had lower expected volatility?
text: Service Revenue by Segment
text: The following table presents the breakdown of service revenue by segment (in millions, except percentages):
text: Amounts may not sum and percentages may not recalculate due to rounding
text: Service revenue increased 2%, driven by an increase in software and solution support offerings. Service revenue increased in the Americas and EMEA segments, partially offset by decreased revenue in our APJC segment.

Table:
Years Ended
2019 vs. 2018
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Service revenue:
Americas
$ 8,173
$ 7,982
$7,864
$191
2%
Percentage of service revenue
63.4%
63.3%
63.9%
EMEA
2,854
2,754
2,635
100
4%
Percentage of service revenue
22.1%
21.8%
21.4%
APJC
1,872
1,885
1,801
(13)
(1)%
Percentage of service revenue
14.5%
14.9%
14.7%
Total
$ 12,899
$ 12,621
$12,300
$278
2%

Questions:
question: Why did service revenue increase?
question: What was the service revenue from Americas in 2019?
question: What was the service revenue from EMEA in 2018?
question: What was the change in service revenue from EMEA between 2017 and 2018?
question: How many years did service revenue from APJC exceed $1,500 million?
question: What was the percentage change in total service revenue between 2017 and 2018?
text: 24. Government grants
text: The following government grants are included within trade and other payables:
text: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

Table:
2019
2018
$ million
$ million
At 1 January
2.3
2.6
Received during the year
0.3
0.1
Released to the income statement
(0.6)
(0.4)
At 31 December
2.0
2.3

Questions:
question: Where are the government grants included within?
question: What are the government grants received for?
question: What variables are considered on top of the value at 1 January when calculating the value at 31 December for government grants that are included within trade and other payables?
question: In which year was the amount at 1 January larger?
question: What was the change in the amount at 31 December?
question: What was the percentage change in the amount at 31 December?
text: B. Remuneration to other directors:
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 Additional and Independent Director w.e.f. December 18, 2018.
text: **** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.
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.

Table:
(` lakh)
Particulars of Remuneration
Sitting Fees for attending board/ committee meetings
Commission
Others, please specify
Total Amount
1. Independent Directors
Aman Mehta
4.80
315.00
-
319.80
V Thyagarajan*
3.00
100.00
-
103.00
Prof Clayton M Christensen**
0.30
75.00
-
75.30
Dr Ron Sommer
5.10
220.00
-
225.10
O P Bhatt
7.50
215.00
-
222.50
Dr Pradeep Kumar Khosla
2.10
150.00
-
152.10
Hanne Sorensen***
0.60
50.00
-
50.60
Keki Mistry***
0.60
50.00
-
50.60
Don Callahan****
0.30
35.00
-
35.30
Total (1)
24.30
1,210.00
-
1,234.30
2. Other Non-Executive Directors
N Chandrasekaran@
3.60
-
-
3.60
Aarthi Subramanian@@
5.70
-
-
5.70
Total (2)
9.30
-
-
9.30
Total (B)=(1+2)
33.60
1,210.00
-
1,243.60
Total Managerial Remuneration
Ceiling as per the Act (@1% of profits calculated under Section 198 of the Companies Act, 2013)
40,434.81

Questions:
question: Who received the highest Sitting Fees for attending board/ committee meetings?
question: Of the Independent Directors, whose commission was the lowest?
question: Why did the Non-Executive Directors not receive any commision?
question: What is the amount of total commission as a percentage of the Ceiling as per Section 198 of the Companies Act?
question: Based on the Ceiling as per Section 198 of the Companies Act, 2013 (@1% of profits), what was the amount of company profits?
question: What is the amount of total Sitting Fees as a percentage of Total Managerial Remuneration?
text: Notes: (1) TWDV – Tax written down value
text: (2) NBV – Net book value
text: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Table:
Company - 2018
Provisions
Others
Total
Deferred tax assets
S$ Mil
S$ Mil
S$ Mil
Balance as at 1 April 2017
0.3
2.8
3.1
Effects of adoption of SFRS(I) 15
-
(1.0)
(1.0)
Balance as at 1 April 2017, restated
0.3
1.8
2.1
Credited to income statement
0.2
9.0
9.2
Balance as at 31 March 2018
0.5
10.8
11.3
Accelerated tax
Company - 2018
depreciation
Total
Deferred tax liabilities
S$ Mil
S$ Mil
Balance as at 1 April 2017
(285.3)
(285.3)
Effects of adoption of SFRS(I) 1
10.2
10.2

Questions:
question: When is it allowed to offset deferred tax assets and liabilities?
question: What are the 2 main items measured in this table?
question: What does TWDV mean?
question: How many factors were there that gave rise to Deferred tax assets in 2018?
question: How many % does provisions make up out of the total deferred tax assets?
question: Which factor contributed the most significantly to deferred tax assets?
text: Consolidated Statements of Earnings and Comprehensive Earnings
text: A detail of related party items included in Revenues is as follows (in millions):
text: (1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.

Table:
Year ended December 31,
2019 (1)
2018
2017
Software services
$40.2
$35.9
$32.8
Data and analytics services
19.3
21.7
24.0
Total related party revenues
$59.5
$57.6
$56.8

Questions:
question: Which years does the table provide information for the related party items included in Revenues?
question: What were the software services in 2019?
question: What were the data and analytic services in 2017?
question: What was the change in software services between 2017 and 2018?
question: What was the change in data and analytic services between 2017 and 2019?
question: What was the percentage change in total related party revenues between 2018 and 2019?
text: 14. Income Taxes
text: The provision for income taxes consists of the following (in millions):

Table:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Current:
Federal
$ 26
$ 764
$ 22
State
27
10
3
Foreign
49
39
41
Total current
102
813
66
Deferred:
Federal
35
239
61
State
(6 )
27
17
Foreign
(32 )
4
(4 )
Total deferred
(3 )
270
74
Provision for income taxes
$ 99
$ 1,083
$ 140

Questions:
question: Which years does the table provide information for?
question: What was the Current Federal provision for income tax in 2019?
question: What was the Current State provision for income tax in 2017?
question: How many years did current foreign provision for income tax exceed $40 million?
question: What was the change in total current provision for income tax between 2017 and 2018?
question: What was the total percentage change in the provision for income taxes between 2017 and 2019?
text: ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
text: Securities Authorized for Issuance under Equity Compensation Plans
text: The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
text: (1) Consists of 68,253 restricted share units
text: (2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
text: (3) Does not reflect restricted stock units because these awards have no exercise price.
text: The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.

Table:
Plan Category
Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights
Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3)
Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders
2001 Share Incentive Plan
68,253(1)
---
---
Amended and Restated 2010 Share Incentive Plan
19,468,186(2)
48.105
16,684,906
Amended and Restated 2010 Employee Share Purchase Plan
---
N/A
30,454,275
Equity compensation plans not approved by shareholders
---
N/A
---
Total
19,536,441
47,139,181

Questions:
question: What is the company's Number of Shares to be Issued Upon Exercise of Outstanding Options?
question: What is the number of restricted share units covered by the 2001 share incentive plan?
question: What is the number of stock options included in the calculation of the Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights?
question: What proportion of the total Number of Shares Remaining Available for Future Issuance Under Equity Compensation Plans are the Amended and Restated 2010 Share Incentive Plan?
question: What proportion of the Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights are shares from the 2001 share incentive plan?
question: What is the total value of outstanding options and warrants under the Amended and Restated 2010 Share Incentive Plan?
text: We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts.
text: The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows:
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)

Table:
Current assets
As Reported
Adjustments
Balances without Adoption of Topic 606
Receivables, less allowance for doubtful accounts
$831.7
$8.7
$840.4
Inventories .
1,571.7
(3.1)
1,568.6
Prepaid expenses and other current assets
93.8
(16.6)
77.2
Current liabilities
Other accrued liabilities
691.6
(1.1)
690.5
Other noncurrent liabilities .
1,951.8
(2.5)
1,949.3

Questions:
question: What method did the company use when Topic 606 in fiscal 2019 was adopted?
question: How much was the cumulative-effect adjustment to the opening balance of fiscal 2019 retained earnings?
question: What are the balances (without Adoption of Topic 606, in millions) of inventories and other accrued liabilities, respectively?
question: What is the percentage of adjustment to the balance of as reported prepaid expenses and other current assets?
question: What is the percentage change of the balance of inventories after being adjusted?
question: What is the ratio of total current assets balance, as reported, to total current liabilities balance, as reported?
text: Noncurrent Assets and Liabilities
text: The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency).
text: Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities.
text: Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

Table:
($ in millions)
At December 31:
2019
2018
Noncurrent assets
$113,767
$74,236
Long-term debt
$ 54,102
$35,605
Noncurrent liabilities (excluding debt)
$ 39,398
$32,621

Questions:
question: What caused the increase in the noncurrent assets?
question: What caused the increase in the prepaid expenses?
question: What caused the increase in the Noncurrent liabilities?
question: What is the increase / (decrease) in the Noncurrent assets from 2018 to 2019?
question: What is the average Long-term debt?
question: What is the percentage increase / (decrease) in the Noncurrent liabilities (excluding debt) from 2018 to 2019?
text: Liquidity and Capital Resources
text: Cash flows from operations provided a source of funds of $1,066 million, $1,058 million and $1,310 million during the years ended December 31, 2019, 2018 and 2017, respectively. This increase was driven primarily by lower employee annual incentive payments, lower retailer investments and lower restructuring payments, partially offset by working capital timing and higher interest and tax payments during the year ended December 31, 2019.
text: We provide for additional liquidity through several sources, including maintaining an adequate cash balance, access to global funding sources and a committed revolving credit facility. The following table provides a summary of the major sources of liquidity for the years ended December 31, 2019, 2018 and 2017:
text: Of the $454 million in cash and cash equivalents at December 31, 2019, approximately $383 million was held in jurisdictions outside the U.S. We regularly review the amount of cash and cash equivalents held outside of the U.S. to determine the amounts necessary to fund the current operations of our foreign operations and their growth initiatives and amounts needed to service our U.S. indebtedness and related obligations.

Table:
(IN MILLIONS)
2019
2018
2017
Net cash from operating activities
$1,066
$1,058
$1,310
Cash and short-term marketable securities
$454
$524
$656
Revolving credit facility
$850
$850
$575

Questions:
question: What caused the increase in cash flows during the year ended December 31, 2019?
question: What are the additional sources for additional liquidity?
question: What is the net cash from operating activities in 2019?
question: What is the percentage of the cash and cash equivalents at December 31, 2019 held in jurisdictions outside the U.S.?
question: What is the percentage change in the net cash from operation activities from 2017 to 2018?
question: What is the percentage change in the cash and short-term marketable securities from 2018 to 2019?
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
text: Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
text: The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Table:
Year Ended December 31,
2019
2018
2017
Cash and cash equivalents
$1,501.2
$1,208.7
$802.1
Restricted cash
76.8
96.2
152.8
Total cash, cash equivalents and restricted cash
$1,578.0
$1,304.9
$954.9

Questions:
question: What does Cash and Cash Equivalents include?
question: What was the Cash and cash equivalents in 2019?
question: What was the Restricted cash in 2017?
question: What was the change in Cash and cash equivalents between 2017 and 2018?
question: What was the change in restricted cash between 2018 and 2019?
question: What was the percentage change in Total cash, cash equivalents and restricted cash between 2018 and 2019?
text: NOTE 21—EARNINGS PER SHARE
text: Basic earnings per share are computed by dividing net income, attributable to OpenText, by the weighted average number of Common Shares outstanding during the period. Diluted earnings per share are computed by dividing net income, attributable to OpenText, by the shares used in the calculation of basic earnings per share plus the dilutive effect of Common Share equivalents, such as stock options, using the treasury stock method. Common Share equivalents are excluded from the computation of diluted earnings per share if their effect is anti-dilutive.
text: (1) Please also see note 14 "Income Taxes" for details relating to a one-time tax benefit of $876.1 million recorded during the three months ended September 30, 2016 in connection with an internal reorganization of our subsidiaries.
text: (2) Represents options to purchase Common Shares excluded from the calculation of diluted earnings per share because the exercise price of the stock options was greater than or equal to the average price of the Common Shares during the period.

Table:
Year Ended June 30,
2019
2018
2017
Basic earnings per share
Net income attributable to OpenText
$285,501
$242,224
$1,025,659(1)
Basic earnings per share attributable to OpenText
$1.06
$0.91
$4.04
Diluted earnings per share
Net income attributable to OpenText
$285,501
$242,224
$1,025,659(1)
Diluted earnings per share attributable to OpenText
$1.06
$0.91
$4.01
Weighted-average number of shares outstanding (in 000's)
Basic
268,784
266,085
253,879
Effect of dilutive securities
1,124
1,407
1,926
Diluted
269,908
267,492
255,805
Excluded as anti-dilutive(2)
2,759
2,770
1,371

Questions:
question: How is Basic earnings per share computed?
question: How is Diluted earnings per share computed?
question: When is Common Share equivalents are excluded from the computation of diluted earnings per share excluded?
question: What is the difference of Basic earnings per share attributable to OpenText for fiscal year 2019 and 2018?
question: What is the Effect of dilutive securities expressed as a percentage of Excluded as anti-dilutive for fiscal year 2019?
question: What is the average annual Basic earnings per share attributable to OpenText?