tokbokki/tatqa_dataset_filter huggingface dataset:
text: (1)  The bonus paid in 2019, 2018 and 2017 was approved by the compensation Committee and Supervisory Board with respect to the 2018, 2017 and 2016 financial year, respectively, based on the evaluation and assessment of the actual fulfillment of a number of pre-defined objectives for such year.
text: (2)  Including stock awards, employer social contributions, company car allowance, pension contributions, complementary pension contributions, miscellaneous allowances as well as one-off contractually obligated deferred compensation paid to Mr. Bozotti in 2019.
text: In accordance with the resolutions adopted at our AGM held on May 30, 2012, the bonus of our former President and Chief Executive Officer, Mr. Bozotti, in 2018 and 2017 included a portion of a bonus payable in stock awards and corresponding to 86,782 and 59,435 vested shares, respectively, based on fulfillment of a number of pre-defined objectives.
text: In addition, our sole member of our Managing Board, President and Chief Executive Officer, Mr. Chery, was granted, in accordance with the compensation policy adopted by our General Meeting of Shareholders and subsequent shareholder authorizations, up to 100,000 unvested Stock Awards. The vesting of such stock awards is conditional upon the sole member of our Managing Board, President and Chief Executive Officer’s, continued service with us.
text: (3) In 2019, the total compensation of the sole member of our Managing Board, President and Chief Executive Officer was 46% fixed to 54% variable, compared to 12% fixed to 88% variable in 2018 and 44% fixed to 56% variable in 2017.

Table:
2019
2018
2017
Salary
$896,297
$927,820
$903,186
Bonus(1)
$1,280,173
$3,214,578
$1,044,514
Charges and Non-cash Benefits(2)
$5,618,382
$6,971,946
$1,828,814
Total(3)
$7,794,852
$11,114,344
$3,776,514

Questions:
question: What is the increase/ (decrease) in Salary from the period 2017 to 2018?
answer: 24634
derivation: 927,820-903,186
question: What is the increase/ (decrease) in Bonus from the period 2017 to 2018?
answer: 2170064
derivation: 3,214,578-1,044,514
question: What is the increase/ (decrease) in Charges and Non-cash Benefits from the period 2017 to 2018?
answer: 5143132
derivation: 6,971,946-1,828,814
text: Financial Statement Impact of Adoption on Previously Reported Results
text: We adopted Topic 606 using the modified retrospective method. The cumulative impact of applying the new guidance to all contracts with customers that were not completed as of April 1, 2018 was recorded as an adjustment to retained earnings as of the adoption date. As a result of applying the modified retrospective method to adopt the new standard, the following adjustments were made to noted accounts on the Consolidated Balance Sheet as of April 1, 2018:
text: The acceleration of revenue that was deferred under prior guidance as of the adoption date was primarily attributable to the requirement of Topic 606 to allocate the transaction price to the performance obligations in the contract on a relative basis using SSP rather than allocating under the residual method, which allocates the entire arrangement discount to the delivered performance obligations.
text: Due to the Company's full valuation allowance as of the adoption date, there is no tax impact associated with the adoption of Topic 606.
text: We made certain presentation changes to our Consolidated Balance Sheet on April 1, 2018 to comply with Topic 606. Prior to adoption of the new standard, we offset accounts receivable and contract liabilities (previously presented as deferred revenue on our Consolidated Balance Sheet) for unpaid deferred performance obligations included in contract liabilities.
text: Under the new standard, we record accounts receivable and related contract liabilities for non-cancelable contracts with customers when the right to consideration is unconditional. Upon adoption, the right to consideration in exchange for goods or services that have been transferred to a customer when that right is conditional on something other than the passage of time were reclassified from accounts receivable to contract assets.

Table:
(In thousands)
March 31, 2018
Adjustment from Topic 606
April 1, 2018
Assets:
Accounts receivable, net
16,389
3,124
19,513
Contract assets
—
4,583
4,583
Prepaid expenses and other current assets
5,593
(496)
5,097
Other non-current assets
2,484
2,409
4,893
Liabilities:
Contract liabilities
26,820
7,006
33,826
Shareholders' equity:
Retained earnings
103,601
2,614
106,215

Questions:
question: What was the adjustment amount to accounts receivable, net?
answer: 3,124
scale: thousand
question: What was the adjustment amount to contract assets?
answer: 4,583
scale: thousand
question: What was the percentage change in  Accounts receivable, net after  Adjustment from Topic 606?
answer: 19.06
derivation: 3,124/16,389 
scale: percent
question: What was the percentage change in  Contract liabilities after  Adjustment from Topic 606?
answer: 26.12
derivation: 7,006/26,820
scale: percent
question: What was the percentage change in  Retained earnings after  Adjustment from Topic 606?
answer: 2.52
derivation: 2,614/103,601 
scale: percent
text: Property and equipment consisted of the following:
text: Depreciation and amortization expense related to property and equipment was $86.5 million, $97.4 million and $88.8 million during 2019, 2018 and 2017, respectively.
text: Property and Equipment
text: Property and equipment is stated at cost. Depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service. We regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred.

Table:
Estimated Useful Lives
December 31,
2019
2018
Computer equipment
3 years
$ 434.8
$ 417.6
Software
3 years
55.9
40.5
Land
Indefinite
9.0
9.0
Buildings, including improvements
5-40 years
145.5
175.0
Leasehold improvements
Lesser of useful life or remaining lease term
99.4
70.8
Other
1-20 years
25.7
27.0
Total property and equipment
770.3
739.9
Less: accumulated depreciation and amortization
(511.7)
(440.9)
Property and equipment, net
$ 258.6
$ 299.0

Questions:
question: What is the useful life of computer equipment?
answer: 3 years
question: What is the useful life of land?
answer: Indefinite
question: What is the useful life of buildings, including improvements?
answer: 5-40 years
question: Between 2018 and 2019 year end, which year had more total property and equipment?
answer: 2019
derivation: 770.3>739.9
text: Restructuring Expense
text: In October 2019, we began implementing a restructuring plan in our ongoing efforts to reduce operating costs and focus on advanced technologies. The restructuring plan, when complete, is expected to result in a workforce reduction of approximately 5% of our workforce and the closure and consolidation of certain U.S. and international office facilities. We expect to complete the restructuring by the end of the second fiscal quarter of 2020. We recorded restructuring expenses of $2.5 million in the fourth quarter of 2019, which included the following (in thousands)
text: As of December 31, 2019, we had accrued but unpaid restructuring costs of $1.5 million included in accrued liabilities on the Consolidated Balance Sheets

Table:
Cost of revenue
Sales and marketing
Research and development
General and administrative
Total restructuring expense
Employee severance and related payroll taxes
$28
$1,355
$340
$194
$1,917
Facilities closure expenses
.
435
89
524
Legal fees
.
.
.
89
89
$28
$1,790
$429
$283
$2,530

Questions:
question: What are the three categories of restructuring expenses?
answer: Employee severance and related payroll taxes
Facilities closure expenses
Legal fees
question: What is the proportion of the cost of revenue and research and development expenses as a percentage of the total restructuring expense?
answer: 18.06
derivation: ($28 + $429)/$2,530 
scale: percent
question: What is the total legal fees and facilities expenses?
answer: 613
derivation: 89+524
scale: thousand
question: What is the total Sales and marketing and General and administrative?
answer: 2073
derivation: 1,790+283
scale: thousand
text: C. Remuneration to Key Managerial Personnel other than MD / Manager / WTD
text: Note: For more information, please refer to the Corporate Governance Report.

Table:
Particulars of Remuneration
Key Managerial Personnel
Ramakrishnan V Chief Financial Officer
Rajendra Moholkar Company Secretary
Total
1. Gross salary
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961
72.06
21.66
93.72
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961
43.54
1.20
44.74
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961
-
-
-
2. Stock Option
-
-
-
3. Sweat Equity
-
-
-
4. Commission
-
-
-
as % of profit
-
-
-
5. Others, Allowances
297.47
117.29
414.76
Total
413.07
140.15
553.22

Questions:
question: Who has a higher gross salary?
answer: Ramakrishnan V Chief Financial Officer
question: What is the value of Stock Option given to the Company Secretary?
answer: 0
question: What is the value of Commission given to the Chief Financial Officer?
answer: 0
question: What is the difference in Others, Allowances between the CFO and Company Secretary?
answer: 180.18
derivation: 297.47-117.29 
question: What is the CFO's remuneration as a percentage of the total given to them both?
answer: 74.67
derivation: 413.07/553.22 
scale: percent
question: What is the difference in total gross salary of the CFO and Company Secretary?
answer: 92.74
derivation: 72.06+43.54-21.66-1.2
text: 26 Operating leases
text: The Group earns rental income by leasing its investment properties to tenants under operating leases.
text: In the UK the standard shopping centre lease is for a term of 10 to 15 years. Standard lease provisions include service charge payments, recovery of other direct costs and review every five years to market rent. Standard turnover-based leases have a turnover percentage agreed with each lessee which is applied to a retail unit’s annual sales and any excess between the resulting turnover rent and the minimum rent is receivable by the Group and recognised as income in the period in which it arises.
text: The Group’s secure rental income profile is underpinned by long lease lengths (as mentioned above), high occupancy and upward only rent reviews.
text: The future minimum lease amounts receivable by the Group under non-cancellable operating leases for continuing operations are as follows:
text: The income statement includes £12.7 million (2018: £14.4 million) recognised in respect of contingent rents calculated by reference to tenants’ turnover.

Table:
£m
2019
2018
Not later than one year
322.6
374.6
Later than one year and not later than five years
788.3
987.2
Later than five years
657.3
973.5
1,768.2
2,335.3

Questions:
text: a) Vessels Under Construction and Upgrades
text: Teekay LNG's share of commitments to fund newbuilding and other construction contract costs as at December 31, 2019 are as follows:
text: (i) In June 2019, Teekay LNG entered into an agreement with a contractor to supply equipment on certain of its LNG carriers in 2021 and 2022, for an estimated installed cost of approximately $60.6 million. As at December 31, 2019, the estimated remaining cost of this installation is $49.7 million.
text: (ii) Teekay LNG has a 30% ownership interest in the Bahrain LNG Joint Venture which has an LNG receiving and regasification terminal in Bahrain. The Bahrain LNG Joint Venture has secured undrawn debt financing of $34 million, of which $10 million relates to Teekay LNG's proportionate share of the commitments included in the table above.

Table:
Total
2020
2021
2022
$
$
$
$
Consolidated LNG carriers (i)
49,652
11,979
22,382
15,291
Bahrain LNG Joint Venture (ii)
11,351
11,351
—
—
61,003
23,330
22,382
15,291

Questions:
question: What is the increase/ (decrease) in Consolidated LNG carriers from 2020 to 2021?
answer: 10403
derivation: 22,382-11,979
scale: million
question: What is the increase/ (decrease) in Consolidated LNG carriers from 2021 to 2022?
answer: -7091
derivation: 15,291-22,382
scale: million
question: What is the average Consolidated LNG carriers, for the year 2020 to 2021?
answer: 17180.5
derivation: (22,382+11,979) / 2
scale: million
text: Cost of Revenue, Gross Profit, and Gross Margin
text: Cost of revenue increased $4.9 million, or 3%, in 2019 as compared to 2018. The increase in cost of revenue was primarily due to $12.1 million in increased personnel expenses, stock-based compensation, and overhead costs, $3.9 million in increased content costs, $3.6 million in increased amortization of acquired intangible assets, and $1.6 million in increased capitalized software amortization. These increased costs were partially offset by $16.4 million in decreased external implementation professional service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.
text: Cost of revenue increased $1.5 million, or 1%, in 2018 as compared to 2017. The increase in cost of revenue was primarily due to $6.0 million in increased capitalized software amortization and $4.5 million in increased content costs. These increased costs were partially offset by $6.6 million in decreased amortization of acquired intangible assets and $2.9 million in external implementation service costs. These costs were incurred to service our existing customers and support our continued growth. The improvement in gross margin was primarily due to a higher mix of subscription revenue, which carries a higher gross margin.

Table:
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
Cost of revenue
$149,215
$144,349
$142,867
Gross profit
$427,308
$393,542
$339,118
Gross margin
74.1%
73.2%
70.4%

Questions:
question: What was the cost of revenue in 2019?
answer: $149,215
scale: thousand
question: What was the gross profit in 2019?
answer: $427,308
scale: thousand
question: What was the change in cost of revenue between 2017 and 2018?
answer: 1482
derivation: ($144,349-$142,867)
scale: thousand
question: What was the percentage change in gross profit between 2018 and 2019?
answer: 8.58
derivation: ($427,308-$393,542)/$393,542
scale: percent
question: What was the change in gross margin between 2018 and 2019?
answer: 0.9
derivation: (74.1%-73.2%)
scale: percent
text: Operating income increased to SEK 2.3 (1.1) billion. Operating income excluding restructur- ing charges improved to SEK 2.4 (1.4) billion due to a positive effect from reversal of a provision for impairment of trade receivables made in Q1 2019, of SEK 0.7 billion, and higher gross margin.
text: Operating margin was 6.3%, excluding restructuring charges and the positive effect from reversal of a provision for impairment of trade receivables of SEK 0.7 billion in Q1 2019.
text: Restructuring charges amounted to SEK 0.0 (–0.3) billion.
text: Emerging Business and Other
text: Segment Emerging Business and Other represented 3% (4%) of Group net sales in 2019.
The segment includes:
–– Emerging Business, including IoT, iconectiv
and New businesses
–– Media businesses, including Red Bee
Media and a 49% ownership of MediaKind.
text: Net sales
text: Reported sales decreased by –19% in 2019 due to the 51% divestment of MediaKind in February 2019. Sales adjusted for comparable units and currency increased by 14% driven by growth in the iconectiv business through a multi-year number portability contract in the US.
text: Gross margin
text: Gross margin declined mainly due to the 51% divestment of MediaKind. The decline was partly offset by lower restructuring charges.
text: Operating income (loss)
text: Operating income was impacted by costs of SEK –10.7 billion related to the resolution of the US SEC and DOJ investigations, a refund of earlier paid social security costs in Sweden of SEK 0.9 billion and by costs of SEK –0.3
billion related to the wind-down of the ST-Ericsson legal structure.
text: Operating income in Emerging Business, iconectiv and common costs improved, driven by profitable growth in iconectiv. Red Bee Media income improved supported by profit improvement activities. Media Solutions income improved driven by the 51% divestment of Media Kind, including a capital gain from the transaction.

Table:
SEK billion
Full year 2019
Full year 2018
Segment operating income
-12.5
-5.4
income of which Emerging Business, iconective, media businesses and common costs
-2.4
-5.4
of which SEC and DOJ
settlement costs
–10.7
–
of which costs for
ST-Ericsson wind-down
–0.3
–
of which a refund of social security costs in Sweden
0.9
-

Questions:
question: What is the full year 2018 operating income?
answer: -5.4
scale: billion
question: What is the full year 2019 operating income?
answer: -12.5
scale: billion
question: What is the total segment operating income for 2019 and 2018?
answer: -17.9
derivation: -12.5+(-5.4)
scale: billion
question: What is the change in income from Emerging Business, iconective, media businesses and common costs in 2019 and 2018?
answer: 3
derivation: -2.4-(-5.4)
scale: billion
question: What is the proportion of sec and doj settlement costs in its segment operating income in 2019?
answer: 85.6
derivation: -10.7/-12.5
scale: percent
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.

Table:
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

Questions:
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 percentage change in Fair value of share awards vested in 2019 from 2018?
answer: -4.55
derivation: (840-880)/880
scale: percent
text: The following is a summary of stock option activity during fiscal 2019:
text: Net income before income taxes included compensation expense related to the amortization of the Company’s stock option awards of $0.1 million during both fiscal 2019 and fiscal 2018. At September 2019, total unamortized compensation expense related to stock options was approximately $0.3 million. This unamortized compensation expense is expected to be amortized over approximately the next 38 months.
text: The aggregate intrinsic value of stock options exercisable was approximately $0.2 million and $0.3 million at September 2019 and September 2018, respectively.
text: The total intrinsic value of stock options exercised was $0.1 million in both fiscal 2019 and fiscal 2018. The total fair value of stock options vested was $0.4 million during both fiscal 2019 and fiscal 2018.

Table:
Number of Shares
Weighted Average Exercise Price
Outstanding at September 2018
33,800
$  77.85
Granted
5,450
84.00
Exercised
(2,800)
79.22
Forfeited/Expired
—
—
Outstanding at September 2019
36,450
$  78.67

Questions:
text: (d) Product Warranties
text: The following table summarizes the activity related to the product warranty liability (in millions):
text: We accrue for warranty costs as part of our cost of sales based on associated material product costs, labor costs for technical support staff, and associated overhead. Our products are generally covered by a warranty for periods ranging from 90 days to five years, and for some products we provide a limited lifetime warranty.

Table:
July 27, 2019
July 28, 2018
July 29, 2017
Balance at beginning of fiscal year
$359
$407
$414
Provisions for warranties issued
600
582
691
Adjustments for pre-existing warranties
(12)
(38)
(21)
Settlements
(603)
(592)
(677)
Acquisitions and divestitures
(2)
—
—
Balance at end of fiscal year
$342
$359
$407

Questions:
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: 18. Revenues from Contracts with Customers
text: The Group has recognized the following amounts relating to revenues:
text: Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement.
text: Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period.

Table:
For the year ended December 31,
2017
2018
2019
Revenues from fixed rate time charters
485,961
515,324
558,266
Revenues from variable rate time charters
—
—
64,334
Revenues from The Cool Pool Limited (GasLog vessels)
38,046
102,253
45,253
Revenues from vessel management services
1,222
767
784
Total
525,229
618,344
668,637

Questions:
question: What are the components of the revenues?
answer: Revenues from fixed rate time charters
Revenues from variable rate time charters
Revenues from The Cool Pool Limited (GasLog vessels)
Revenues from vessel management services
text: 11. Income Taxes
text: The geographical breakdown of loss before income taxes is as follows (in thousands):

Table:
Years Ended December 31,
2019
2018
2017
Domestic loss
$(20,345)
$(29,658)
$(13,752)
Foreign income
3,933
3,123
4,207
Loss before income taxes
$(16,412)
$(26,535)
$(9,545)

Questions:
question: What is the company's total loss before income taxes between 2017 to 2019?
answer: -52492
derivation: $(16,412) + $(26,535) + $(9,545)
scale: thousand
question: What is the company's change in foreign income between 2018 and 2019?
answer: 25.94
derivation: (3,933 - 3,123)/3,123 
scale: percent