tokbokki/tatqa_dataset_filter huggingface dataset:
text: Stock-based compensation expense is included in general and administrative expense for each period as follows:
text: As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.

Table:
Year Ended
Year Ended
Stock-Based Compensation by Type of Award
December 31, 2019
December 31, 2018
Stock options
$2,756
$2,926
RSUs
955
1,129
Total stock-based compensation expense
$3,711
$4,055

Questions:
question: What was the amount of unrecognized stock-based compensation expense related to unvested employee stock options in 2019?
question: What was the total stock-based compensation expense amount in 2018?
question: How long is it expected to take for the unrecognized stock-based compensation expense related to unvested RSUs to be recognized?
question: What is the total stock-based compensation expense and unrecognized stock-based compensation expense in 2019?
question: What was the change in the amount of stock options in 2019 from 2018?
question: What was the percentage change in the amount of RSUs in 2019 from 2018?
text: 29. Share-based payments continued
text: Share Incentive Plan
text: In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.

Table:
Group
Company
2019
2018
2019
2018
£m
£m
£m
£m
Share Incentive Plan (‘SIP’)
–
0.8
–
–
Sharesave scheme (‘SAYE’)
0.3
0.3
–
–
Performance Share Plan (‘PSP’)
2.1
1.8
1.3
0.7
Deferred Annual Bonus and Single Incentive Plan
2.3
0.4
0.4
0.2
Total share-based payment charge
4.7
3.3
1.7
0.9
NI and apprenticeship levy on applicable schemes
1.2
0.4
0.6
0.1
Total charge
5.9
3.7
2.3
1.0

Questions:
question: What is the Share Incentive Plan ('SIP')?
question: In which years were the share-based payments for the Share Incentive Plan ('SIP') accounted for?
question: What are the components making up the total share-based payment charge?
question: In which year were the PSP payments for the Group larger?
question: What was the change in PSP payments for the Group in 2019 from 2018?
question: What was the percentage change in PSP payments for the Group in 2019 from 2018?
text: (1) Mr. Clark did not receive a FY19 EAIP payout.
text: (2) Pursuant to the terms of Mr. Noviello’s Transition Services Agreement dated January 31, 2019 (the ‘‘Transition Services Agreement’’), Mr. Noviello received 75% of his target FY19 EAIP amount under the Company’s Executive Severance Plan because it was greater than the amount that he would have earned under the FY19 EAIP irrespective of individual performance.
text: (3) Ms. Cappellanti-Wolf and Messrs. Kapuria and Taylor each earned an individual performance factor of 100%. In determining the appropriate individual performance factor for each of these executives, the Compensation Committee, with recommendation of the CEO, considered leadership, contributions to NortonLifeLock’s achievement of its goals, and strategic planning among other factors.
text: (4) The Compensation Committee did not exercise its discretion to reduce any payouts.

Table:
FY19 EAIP NEO Payout Amounts
NEO
Base Salary
Annual Incentive Target (%)
Company Performance Funding (%)
Individual Performance Factor (%)
Individual Payout Amount ($)(4)
Gregory S. Clark(1)
1,000,000
150
n/a
n/a
0
Nicholas R. Noviello(2)
650,000
100
n/a
n/a
487,500
Amy L. Cappellanti-Wolf(3)
440,000
70
35.6
100
109,648
Samir Kapuria(3)
450,000
100
35.6
100
152,172
Scott C. Taylor(3)
600,000
100
35.6
100
213,600

Questions:
question: Who did not recieve a FY19 EAIP payout?
question: Were any FY19 EAIP payouts reduced by the Compensation Committee?
question: What is Gregory S. Clark's base salary?
question: What is the NEOs' total salary?
question: What is the NEOs' average salary?
question: What is the average FY19 individual payout amount?
text: 14. Fair Value Measures
text: The Company is required to categorize both financial and nonfinancial assets and liabilities based on the following fair value hierarchy. The fair value of an asset is the price at which the asset could be sold in an orderly transaction between unrelated, knowledgeable, and willing parties able to engage in the transaction. A liability’s fair value is defined as the amount that would be paid to transfer the liability to a new obligor in a transaction between such parties, not the amount that would be paid to settle the liability with the creditor.
text: • Level 1 - Quoted prices in active markets for identical assets or liabilities. • Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3 - Unobservable inputs for the asset or liability supported by little or no market activity and are significant to the fair value of the assets or liabilities.
text: The disclosure of fair value of certain financial assets and liabilities recorded at cost are as follows:
text: Cash and cash equivalents, accounts receivable, and accounts payable: The carrying amount approximates fair value due to the short maturity of these instruments.
text: Long-term debt: The carrying value of the Company’s long-term debt is at its stated value. We have not elected to carry our long-term debt at fair value. Fair values for debt are based on quoted market prices or published forward interest rate curves, which are level 2 inputs. Estimated fair values are management’s estimates, which is a level 3 input; however, when there is no readily available market data, the estimated fair values may not represent the amounts that could be realized in a current transaction, and the fair values could change significantly. The fair value of the Company’s debt is sensitive to changes in the general level of U.S. interest rates. Under its current policies, the Company does not use interest rate derivative instruments to manage exposure to interest rate changes. A one percent (1%) decrease in interest rates would increase the net fair value of the Company’s debt by $23,000 at June 1, 2019. The fair value and carrying value of the Company’s long-term debt were as follows (in thousands):

Table:
June 1, 2019
June 2, 2018
Carrying Value
Fair Value
Carrying Value
Fair Value
Note payable
$1,283
$1,309
$4,750
$4,732
Long-term leases
1,054
940
1,340
1,171
$2,337
$2,249
$6,090
$5,903

Questions:
question: The carrying value of the long term debt is held at which value?
question: What is the difference in the carrying value and the fair value of Notes Payable in 2019?
question: What is the percentage increase / (decrease) in the carrying value of Note payable?
question: What is the increase / (decrease) in the total debt carrying value?
question: The company's debt value increases by what amount if the interest rate decreases by 1% in 2019?
question: What is the disclosure of Cash and cash equivalents, accounts receivable, and accounts payable?
text: Available Liquidity
text: The following table sets forth our available liquidity for the periods indicated (in thousands):
text: The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows.
text: The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available.
text: Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.

Table:
December 31,
2019
2018
Cash and cash equivalents
$121,398
$148,502
Availability under revolving credit facility
261,000
500,000
Total liquidity
$382,398
$648,502

Questions:
question: What was the cash and cash equivalents in 2019?
question: What was the cash and cash equivalents in 2018?
question: What was total liquidity in 2018?
question: What was the change in availability under revolving credit facility between 2018 and 2019?
question: What was the change in total liquidity between 2018 and 2019?
question: What was the percentage change in cash and cash equivalents between 2018 and 2019?
text: 34 Subsidiaries, joint ventures and associates (continued)
text: Other entities
text: Intu (SGS) Finance plc and Intu Metrocentre Finance plc are consolidated as subsidiaries in these financial statements but are not listed in the table above as the Group does not own the shares in these companies. These companies are vehicles set up on behalf of the Group for the sole purpose of issuing some of the Group’s listed debt. The Group’s obligations in respect of this debt via a back-to-back intercompany loan agreement between these companies and other Group companies, and security over investment property via a deed of charge between the security trustees and other Group companies, mean that the Group is deemed to have control of these companies.
text: Non-controlling interests
text: By virtue of their 40 per cent interest in The Metrocentre Partnership, GIC Real Estate is entitled to appoint 40 per cent of the directors of Metrocentre (GP) Limited. GIC Real Estate through an intermediate entity also owns a 40 per cent interest in the capital of Metrocentre Lancaster LLP. £58.2 million of the non-controlling interest losses shown in the balance sheet at 31 December 2019 (2018: £12.7 million earnings) and £70.9 million of the non-controlling interest share of loss shown in the income statement for the year ended 31 December 2019 (2018: share of loss £41.5 million) relates to GIC Real Estate’s interest in these entities. Set out below is the summarised financial information of The Metrocentre Partnership and Metrocentre LLP at 100 per cent, as consolidated:
text: The balance sheet includes a non-controlling interest recoverable amount of £58.2 million (2018: £12.7 million attributable to noncontrolling interest). This amount is considered to be recoverable in view of the £195.4 million owed to the non-controlling interest (which is included in the Group’s borrowings in note 23).

Table:
£m
2019
2018
Summarised income statement
Revenue
64.0
68.3
Loss for the year
(177.2)
(103.7)
Summarised balance sheet
Investment and development property
676.8
841.8
Borrowings – 4.125% bonds 2023
(480.5)
(479.5)
Borrowings – compound financial instrument
(488.5)
(473.8)
Other net liabilities
(27.7)
(31.2)
Net liabilities
(319.9)
(142.7)

Questions:
question: What is the net liabilities in 2019?
question: What is the net liabilities in 2018?
question: What is the revenue in 2019?
question: What is the change in revenue between 2018 and 2019?
question: What is the percentage change in the non controlling interest share of loss from 2018 to 2019?
question: In which year is there a greater loss for the year?
text: 5. CASH FLOW ANALYSIS
text: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
text: Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs.
text: Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.

Table:
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages)
$
$
%
Cash flow from operating activities
868,711
620,748
39.9
Cash flow from investing activities
(471,078)
(2,191,666)
(78.5)
Cash flow from financing activities
(659,222)
1,426,136
—
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency
(439)
1,989
—
Net change in cash and cash equivalents from continuing operations
(262,028)
(142,793)
83.5
Net change in cash and cash equivalent from discontinued operations(2)
733,807
16,333
—
Cash and cash equivalents, beginning of the year
84,725
211,185
(59.9)
Cash and cash equivalents, end of the year
556,504
84,725
—

Questions:
question: What was the increase in cash flow from operating activities in 2019?
question: In 2019, what was the decrease in cash flow from investing activities?
question: What was the percentage change in Cash and cash equivalents, beginning of the year from 2018 to 2019?
question: What was the increase / (decrease) in the Cash flow from operating activities from 2018 to 2019?
question: What was the average Cash flow from investing activities between 2018 and 2019?
question: What was the increase / (decrease) in the Net change in cash and cash equivalent from discontinued operations from 2018 to 2019?
text: For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
text: Net income attributable to parent company

Table:
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in millions)
Net income attributable to parent company
$392
$302
$418
As percentage of net revenues
14.2%
11.8%
15.8%

Questions:
question: How much was the net income in the fourth quarter, 2019?
question: What did the net income in the fourth quarter, 2019, represent?
question: How much was the net income in the third quarter, 2019?
question: What is the average Net income attributable to parent company for the period December 31, 2019 and 2018?
question: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
question: What is the increase/ (decrease) in Net income attributable to parent company from the period December 31, 2018 to 2019?
text: 9.4. Trade and other payables
text: Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

Table:
2019
2018
$'000
$'000
Current
Trade payables
3,486
4,184
Accrued expenses
6,706
2,717
GST and employment taxes payable
2,644
1,256
Other payables
6,157
4,161
Total
18,993
12,318

Questions:
question: When are trade payables paid?
question: When are Other payables and accruals paid?
question: What is the value of trade payables in 2019?
question: What is the change in Trade payables from 2018 to 2019?
question: What is the change in Accrued expenses from 2018 to 2019?
question: What is the change in GST and employment taxes payable from 2018 to 2019?
text: The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below:
text: We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.

Table:
June 30,
2019
2018
Deferred tax assets
Non-capital loss carryforwards
$161,119
$129,436
Capital loss carryforwards
155
417
Undeducted scientific research and development expenses
137,253
123,114
Depreciation and amortization
683,777
829,369
Restructuring costs and other reserves
17,845
17,202
Deferred revenue
53,254
62,726
Other
59,584
57,461
Total deferred tax asset
$1,112,987
$1,219,725
Valuation Allowance
$(77,328)
$(80,924)
Deferred tax liabilities
Scientific research and development tax credits
$(14,482)
$(13,342)
Other
(72,599)
(82,668)
Deferred tax liabilities
$(87,081)
$(96,010)
Net deferred tax asset
$948,578
$1,042,791
Comprised of:
Long-term assets
1,004,450
1,122,729
Long-term liabilities
(55,872)
(79,938)
$948,578
$1,042,791

Questions:
question: What does the table show?
question: What is the total assets as of June 30, 2019?
question: What are the Fiscal years included in the table?
question: What is the average annual total assets for both Fiscal years?
question: What is the percentage change of total assets from fiscal year 2018 to 2019?
question: What is the difference between the Restructuring costs and other reserves in fiscal year 2019 and 2018?
text: Equity in net earnings of affiliates:
text: The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs.
text: The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

Table:
December 31,
(in thousands of $)
2018
2017
Change
% Change
Share of net earnings in Golar Partners
7,001
17,702
(10,701)
(60)%
Impairment of investment in Golar Partners
(149,389)
—
(149,389)
100%
Net loss on deemed disposal of investments in Golar Partners
—
(16,992)
16,992
100%
Share of net earnings in other affiliates
3,711
793
2,918
368%
(138,677)
1,503
(140,180)
(9,327)%

Questions:
question: In which years was the equity in net earnings of affiliates recorded for?
question: What does the share of net earnings in other affiliates represent?
question: What was the impairment charge in 2018?
question: In which year was the share of net earnings in Golar Partners higher?
question: What was the change in ownership interest held in Golar Partners?
question: What was the percentage change in share of net earnings in other affiliates between 2018 and 2017?
text: The Company incurred approximately $106,000 in legal, professional, and other costs related to this acquisition accounted for as selling and administrative expenses when incurred. The remaining weighted-average useful life of intangible assets acquired was 12.5 years as of the acquisition date.
text: As the active cabinet business was not operated as a separate subsidiary, division or entity, Calix did not maintain separate financial statements for the active cabinet business. As a result, we are unable to accurately determine earnings/loss for the active cabinet business on a standalone basis since the date of acquisition.
text: The following table below reflects our unaudited pro forma combined results of operations as if the acquisition had taken place as of October 1, 2016 and shows the net sales and net income as if the active cabinet business were combined with the Clearfield business for the years ended September 30, 2018 and 2017.
text: The pro forma includes estimated expenses relating to the amortization of intangibles purchased, the amortization of the inventory fair value adjustment, and estimated personnel costs:
text: The pro forma unaudited results do not purport to be indicative of the results which would have been obtained had the acquisition been completed as of the beginning of the earliest period presented or of results that may be obtained in the future. In addition, they do not include any benefits that may result from the acquisition due to synergies that may be derived from the elimination of any duplicative costs.

Table:
Pro Forma Year Ended September 30, 2018 (unaudited)
Pro Forma Year Ended September 30, 2017 (unaudited)
Net sales
$80,958,789
$89,672,074
Income from operations
$5,554,766
$8,174,841
Net income
4,794,757
$5,809,018
Net income per share:
Basic
0.36
$0.43
Diluted
0.36
$0.43

Questions:
question: What is the approximate legal, professional, and other costs incurred?
question: What is the net income per basic share for pro forma year ended September 30, 2018?
question: What is the remaining weighted-average useful life of intangible assets acquired?
question: What is the percentage change in net sales from 2017 to 2018?
question: What is the percentage change in the income from operations from 2017 to 2018?
question: What is the difference between the net income per share between basic and diluted shares in 2018?