tokbokki/tatqa_dataset_filter huggingface dataset:
text: Share-based payments expense for the period was $62,028,117 (2018: $57,710,434).
text: The variables in the table below are used as inputs into the model to determine the fair value of performance rights.
text: (1) Grant date represents the offer acceptance date.
text: (2) The expected volatility is based on the historical implied volatility calculated based on the weighted average remaining life of the performance rights adjusted for any expected changes to future volatility due to publicly available information.

Table:
2019
2018
F19 LTI
F18 LTI
Grant date (1)
30 Nov 2018
31 Oct 2017
Performance period start date
1 Jul 2018
1 Jul 2017
Exercise date
1 Jul 2021
1 Jul 2020
Expected volatility (2)
15.0%
16.0%
Expected dividend yield
4.0%
4.0%
Risk-free interest rate
2.1%
1.9%
Weighted average fair value at grant date
$24.63
$20.23

Questions:
question: What is the Grant date in 2019?
answer: 30 Nov 2018
question: What is the exercise date in 2018?
answer: 1 Jul 2020
question: What is the change in expected volatility between 2018 and 2019?
answer: 1
derivation: 16.0% - 15.0% 
scale: percent
question: What is the average risk-free interest rate for 2018 and 2019?
answer: 2
derivation: (2.1% + 1.9%)/2 
scale: percent
question: What is the change in expected dividend yield between 2018 and 2019?
answer: 0
derivation: 4.0% - 4.0% 
scale: percent
text: The 2022 Notes consist of the following (in thousands):
text: (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.

Table:
As of December 31,
2019
2018
Liability component:
Principal
$92,000
$115,000
Less: debt discount, net of amortization
(12,776)
(20,903)
Net carrying amount
$79,224
$94,097
Equity component (1)
(14,555)
22,094

Questions:
text: If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows:
text: Restructuring Expenses by Functional Area

Table:
€ millions
2019
2018
2017
Cost of cloud and software
–138
–3
–55
Cost of services
–154
–3
–118
Research and development
–467
–3
–9
Sales and marketing
–299
–11
–2
General and administration
–71
0
2
Restructuring expenses
–1,130
–19
–182

Questions:
question: What was the Cost of services in 2019?
answer: –154
scale: million
question: What was the Research and development in 2019?
answer: –467
scale: million
question: In which year was Cost of services largest?
answer: 2019
derivation: |-154|>|-118|>|-3|
question: What was the change in General and administration in 2018 from 2017?
answer: -2
derivation: 0-2
scale: million
question: What was the percentage change in General and administration in 2018 from 2017?
answer: -100
derivation: (0-2)/2
scale: percent
text: As described in Note 7, the acquisition of Norstel resulted in the recognition of technology in process for $86 million in the line “Technologies in progress”.
text: The line “Technologies in progress” in the table above also includes internally developed software under construction and software not ready for use.
text: The amortization expense in 2019, 2018 and 2017 was $69 million, $64 million and $58 million, respectively.

Table:
December 31, 2019
Gross Cost
Accumulated Amortization
Net Cost
Technologies & licenses
699
(578)
121
Purchased & internally developed software
486
(427)
59
Technologies in progress
119
—
119
Other intangible assets
70
(70)
—
Total
1,374
(1,075)
299
December 31, 2018
Gross Cost
Accumulated Amortization
Net Cost
Technologies & licenses
705
(592)
113
Purchased & internally developed software
459
(404)
55
Technologies in progress
44
—
44
Other intangible assets
69
(69)
—
Total
1,277
(1,065)
212

Questions:
question: What is the average Gross Cost?
answer: 1325.5
derivation: (1,374+1,277) / 2
scale: million
question: What is the average Accumulated Amortization?
answer: 1070
derivation: (1,075+1,065) / 2
scale: million
question: What is the average Net Cost?
answer: 255.5
derivation: (299+212) / 2
scale: million
text: (6) Intangible Assets
text: Intangible assets consist of the following (in thousands):
text: During 2019, we periodically assessed whether any indicators of impairment existed related to our intangible assets. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values.
text: Amortization expense recognized in 2019, 2018 and 2017 was $23,671,000, $15,737,000 and $16,812,000, respectively.

Table:
December 31,
2019
2018
Customer relationships
$336,455
$159,566
Other
15,621
5,555
352,076
165,121
Accumulated amortization
(73,492)
(52,942)
Intangible assets, net
278,584
112,179

Questions:
text: Earnings Per Share
text: Calculations of net income per common share attributable to ON Semiconductor Corporation are as follows (in millions, except per share data):
text: Basic income per common share is computed by dividing net income attributable to ON Semiconductor Corporation by the weighted average number of common shares outstanding during the period.
text: To calculate the diluted weighted-average common shares outstanding, the number of incremental shares from the assumed exercise of stock options and assumed issuance of shares relating to RSUs is calculated by applying the treasury stock method. Share-based awards whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net income per share calculation.
text: The excluded number of anti-dilutive share-based awards was approximately 0.8 million, 0.6 million and 0.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.
text: The dilutive impact related to the Company’s 1.00% Notes and 1.625% Notes is determined in accordance with the net share settlement requirements, under which the Company’s convertible notes are assumed to be convertible into cash up to the par value, with the excess of par value being convertible into common stock.
text: Additionally, if the average price of the Company’s common stock exceeds $ 25.96 per share, with respect to the 1.00% Notes, or $30.70 per share, with respect to the 1.625% Notes, during the relevant reporting period, the effect of the additional potential shares that may be issued related to the warrants that were issued concurrently with the issuance of the convertible notes will also be included in the calculation of diluted weighted-average common shares outstanding.
text: Prior to conversion, the convertible note hedges are not considered for purposes of the earnings per share calculations, as their effect would be anti-dilutive. Upon conversion, the convertible note hedges are expected to offset the dilutive effect of the 1.00% Notes and 1.625% Notes, respectively, when the stock price is above $18.50 per share, with respect to the 1.00% Notes, and $20.72 per share, with respect to the 1.625% Notes.

Table:
Year ended December 31,
2019
2018
2017
Net income attributable to ON Semiconductor Corporation
$211.7
$627.4
$810.7
Basic weighted average common shares outstanding
410.9
423.8
421.9
Add: Incremental shares for:
Dilutive effect of share-based awards
1.9
4.3
5.5
Dilutive effect of convertible notes
3.2
7.8
0.9
Diluted weighted average common shares outstanding
416.0
435.9
428.3
Net income per common share attributable to ON Semiconductor Corporation:
Basic
$0.52
$1.48
$1.92
Diluted
$0.51
$1.44
$1.89

Questions:
text: Business Trends
text: Selected financial results for the past three fiscal years are summarized below:
text: (1) See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
text: (2) Includes pounds from Specialty Alloys Operations segment, and certain Performance Engineered Products segment businesses including Dynamet, Carpenter Powder Products and LPW Technology Ltd.

Table:
Years Ended June 30,
($ in millions, except per share data)
2019
2018
2017
Net sales
$2,380.2
$2,157.7
$1,797.6
Net sales excluding surcharge revenue (1)
$1,942.1
$1,792.3
$1,558.4
Operating income
$241.4
$189.3
$121.5
Net income
$167.0
$188.5
$47.0
Diluted earnings per share
$3.43
$3.92
$0.99
Purchases of property, plant, equipment and software
$180.3
$135.0
$98.5
Free cash flow (1)
$(53.7)
$34.7
$(16.8)
Pounds sold (in thousands) (2)
267,536
265,620
236,346

Questions:
question: In which year was the diluted earnings per share largest?
answer: 2018
derivation: 3.92>3.43>0.99
question: What was the change in Purchases of property, plant, equipment and software in 2019 from 2018?
answer: 45.3
derivation: 180.3-135.0
scale: million
question: What was the percentage change in Purchases of property, plant, equipment and software in 2019 from 2018?
answer: 33.56
derivation: (180.3-135.0)/135.0
scale: percent
text: Disaggregation of Total Net Sales: We disaggregate our sales from contracts with customers by end customer, contract type, deliverable type and revenue recognition method for each of our segments, as we believe these factors affect the nature, amount, timing, and uncertainty of our revenue and cash flows.
text: Sales by Geographic Region (in millions):

Table:
Years Ended September 30,
2019
2018
2017
United States
$  956.6
$  627.8
$  522.8
United Kingdom
218.2
240.7
219.4
Australia
163.5
166.7
175.6
Far East/Middle East
74.0
86.4
112.7
Other
84.2
81.3
77.2
Total sales
$1,496.5
$1,202.9
$1,107.7

Questions:
text: Employee Stock Purchase Plan
text: The weighted average estimated fair value, as defined by the amended authoritative guidance, of rights issued pursuant to the Company’s ESPP during 2019, 2018 and 2017 was $4.28, $5.18 and $6.02, respectively. Sales under the ESPP were 24,131 shares of common stock at an average price per share of $9.76 for 2019, 31,306 shares of common stock at an average price per share of $15.40 for 2018, and 38,449 shares of common stock at an average price per share of $12.04 for 2017.
text: As of December 29, 2019, 62,335 shares under the 2009 ESPP remained available for issuance. The Company recorded compensation expenses related to the ESPP of $60,000, $205,000 and $153,000 in 2019, 2018 and 2017, respectively.
text: The fair value of rights issued pursuant to the Company’s ESPP was estimated on the commencement date of each offering period using the following weighted average assumptions:
text: The methodologies for determining the above values were as follows:
text: • Expected term: The expected term represents the length of the purchase period contained in the ESPP.
text: • Risk-free interest rate: The risk-free interest rate assumption is based upon the risk-free rate of a Treasury Constant Maturity bond with a maturity appropriate for the term of the purchase period.
text: • Volatility: The Company determines expected volatility based on historical volatility of the Company’s common stock for the term of the purchase period.
text: • Dividend Yield: The expected dividend assumption is based on the Company’s intent not to issue a dividend under its dividend policy.

Table:
Fiscal Years
2019
2018
2017
Expected life (months)
6.0
6.0
6.1
Risk-free interest rate
2.37%
2.26%
1.22%
Volatility
54%
50%
53%

Questions:
question: What is the average risk-free interest rate of the company's ESPP in 2017 and 2018?
answer: 1.74
derivation: (1.22 + 2.26)/2 
scale: percent
question: What is the average risk-free interest rate of the company's ESPP in 2018 and 2019?
answer: 2.32
derivation: (2.26 + 2.37)/2 
scale: percent
question: What is the average volatility of the company's ESPP in 2018 and 2019?
answer: 52
derivation: (54 + 50)/2 
scale: percent
text: Stock Option Award Amendment
text: The Board of Directors has in 2019 amended and restated the 2011 Equity Incentive Plan to reserve an additional 1,000,000 stock options for issuance. The stock options have been allocated amongst management and employees of the Company.
text: As of December 31, 2019, the Company has granted 755,000 and 234,000 options with vesting over a period of two and three years, respectively, and an exercise price of $4.70 per share.
text: The Company has used the Black-Scholes option pricing model to measure the grant date fair value of the options with the following assumptions applied to the model;
text: The expected volatility was based on historical volatility observed from historical company-specific data during the two years prior to the grant date.
text: The compensation expense related to the stock option awards was $0.1 million for the year ended December 31, 2019 and the remaining unrecognized cost related to non-vested stock options was $0.5 million with a remaining average remaining vesting period of 2.1 years.

Table:
Options with two year vesting
Options with three year vesting
Volatility
57.5%
52.5%
Dividend yield
10.0 %
10.0%
Risk-free interest rate
1.64%
1.65%
Weighted-average grant date fair value
$0.59
$0.58

Questions:
question: What are the respective volatility of options with 2 and 3 years vesting?
answer: 57.5%
52.5%
question: What is the change in Weighted-average grant date fair value between the options with two year vesting and three year vesting?
answer: 0.01
derivation: 0.59-0.58
question: What is the average dividend yield between options with vesting over a period of two and three years?
answer: 10
derivation: (10% + 10%)/2  
scale: percent
question: What is the average volatility between the options with 2 and 3 years vesting?
answer: 55
derivation: (52.5% + 57.5%)/2 
scale: percent
text: ITEM 6. SELECTED FINANCIAL DATA
text: The following selected consolidated financial data is not necessarily indicative of results of future operations, and should be read in conjunction with Item 7, “Management's Discussion and Analysis of Financial Condition and Results of Operations,” and the consolidated financial statements and related notes thereto included in Item 8 of this Form 10-K to fully understand factors that may affect the comparability of the information presented below.
text: The financial data for the fiscal years ended January 31, 2019 and 2018 are derived from, and are qualified by reference to, the audited consolidated financial statements that are included in this Form 10-K. The Consolidated Statements of Operations and the Consolidated Statements of Cash Flows data for the fiscal year ended January 31, 2017 are derived from, and are qualified by reference to, the audited consolidated financial statements that are included in this Form 10-K. The Consolidated Balance Sheet data for the fiscal year ended January 31, 2017 and the remaining financial data for the fiscal years ended January 31, 2016 and 2015 are derived from audited, consolidated financial statements which are not included in this Form 10-K.
text: (1) Reflects the impact of the adoption of new accounting standards in fiscal year 2019 related to revenue recognition. See Part II, Item 8, Note 1, Business and Summary of Significant Accounting Policies, Accounting Standards Adopted, of our consolidated financial statements for additional information.

Table:
Fiscal Year Ended January 31,
2019 (1)
2018
2017
2016
2015
(In millions, except per share data)
For the fiscal year:
Net revenue
$2,569.8
$2,056.6
$2,031.0
$2,504.1
$2,512.2
(Loss) income from operations
(25.0)
(509.1)
(499.6)
1.3
120.7
Net (loss) income
(80.8)
(566.9)
(582.1)
(330.5)
81.8
Cash flow from operations
$377.1
$0.9
$169.7
$414.0
$708.6
Common stock data:
Basic net (loss) income per share
$(0.37)
$(2.58)
$(2.61)
$(1.46)
$0.36
Diluted net (loss) income per share
$(0.37)
$(2.58)
$(2.61)
$(1.46)
$0.35
At year end:
Total assets
$4,729.2
$4,113.6
$4,798.1
$5,515.3
$4,909.7
Long-term liabilities
2,638.9
2,246.4
1,879.1
2,304.7
1,290.4
Stockholders’ (deficit) equity
$(210.9)
$(256.0)
$733.6
$1,619.6
$2,219.2

Questions:
question: What was the cash flow from operations in 2019?
answer: $377.1
scale: million
question: What was the company's total liabilities in 2018?
answer: 4369.6
derivation: 4,113.6- (-256) 
scale: million
question: What is the year-on-year percentage change in cash flow from operations from 2018 to 2019?
answer: 41800
derivation: (377.1-0.9)/0.9  
scale: percent
question: What is the net revenue for the fiscal year 2017?
answer: $2,031.0
scale: million
question: What is the average net income from 2015 to 2019?
answer: -295.7
derivation: $(-80.8-566.9-582.1-330.5+81.8)/5 
scale: million
text: Disaggregation of Revenue
text: The following table disaggregates revenue generated within the United States (U.S.) from revenue generated from customers outside of the U.S. Revenue
for transaction tax compliance in the U.S. is further disaggregated based on the solutions or services purchased by customers. Total revenues consisted of the
following (in thousands):

Table:
For the Year Ended December 31,
2019
2018
2017
Revenue (U.S.):
Subscription and returns
Tax determination
$203,584
$147,847
$114,575
Tax returns and compliance management
127,815
91,239
74,454
Interest income on funds held for customers
3,213
1,055
-
Total subscription and returns
334,612
240,141
189,029
Professional services
24,399
15,126
12,476
Total revenue (U.S.)
359,011
255,267
201,505
Total revenue (non U.S.)
23,410
16,831
11,654
Total revenue
$382,421
$272,098
$213,159

Questions:
question: What is the percentage change in total revenue between 2017 and 2018?
answer: 27.65
derivation: (272,098 - 213,159)/213,159 
scale: percent
question: What is the percentage change in total revenue between 2018 and 2019?
answer: 40.55
derivation: (382,421 - 272,098)/272,098 
scale: percent
question: What is the value of the U.S. generated revenue as a percentage of the 2018 total revenue?
answer: 93.81
derivation: 255,267/272,098 
scale: percent
text: Other non-current assets
text: Other non-current assets consisted of the following:
text: * As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
text: As of June 30, 2019 and 2018, the Group had certificates of deposit and time deposits totaling $3.7 million and $3.7 million which were classified as long-term and were included in security deposits. Included in the Group’s other non-current assets balance as of June 30, 2019 and 2018 were $7.1 million and $6.6 million respectively, of restricted cash used for commitments of standby letters of credit related to facility leases and were not available for the Group’s use in its operations.

Table:
As of June 30,
2019
2018
(U.S. $ in thousands)
*As Adjusted
Marketable equity securities
$58,932
$—
Non-marketable equity securities
3,000
—
Security deposits
5,010
5,248
Other
9,703
8,218
$76,645
$13,466

Questions:
question: What is the change in value between security deposits between fiscal years 2018 and 2019?
answer: -238
derivation: 5,010-5,248
scale: thousand
question: What is the percentage difference of security deposits between fiscal years 2018 and 2019?
answer: -4.54
derivation: (5,010-5,248)/5,248
scale: percent
question: What is the percentage constitution of marketable equity securities among the total non-current assets in fiscal year 2019?
answer: 76.89
derivation: 58,932/76,645
scale: percent
text: Operating lease commitments
text: The Group has entered into commercial leases on certain properties, network infrastructure, motor vehicles and items of equipment. The leases have various terms, escalation clauses, purchase options and renewal rights, none of which are individually significant to the Group
text: Future minimum lease payments under non-cancellable operating leases comprise:
text: The total of future minimum sublease payments expected to be received under non-cancellable subleases is €1,027 million (2018: €859 million).

Table:
2019
2018
€m
€m
Within one year
2,834
2,686
In more than one year but less than two years
1,654
1,633
In more than two years but less than three years
1,227
1,155
In more than three years but less than four years
950
903
In more than four years but less than five years
739
717
In more than five years
3,412
2,600
10,816
9,694

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: How much is the 2019 total future minimum lease payments under non-cancellable operating leases?
answer: 10,816
scale: million
question: How much is the 2018 total future minimum lease payments under non-cancellable operating leases?
answer: 9,694
scale: million
question: Between 2018 and 2019, which year had higher total future minimum lease payments under non-cancellable operating leases?
answer: 2019
derivation: 10,816>9,694
question: How much did future minimum lease payments due within one year change by between 2018 and 2019?
answer: 148
derivation: 2,834-2,686
scale: million
question: Between 2018 and 2019, which year had higher future minimum lease payments due within one year?
answer: 2019
derivation: 2,834>2,686
text: The fair value of the assets held by the U.K. pension plan by asset category are as follows:
text: The expected long-term rates of return on plan assets are equal to the yields to maturity of appropriate indices for government and corporate bonds and by adding a premium to the government bond return for equities. The expected rate of return on cash is the Bank of England base rate in force at the effective date.
text: Level 1 investments represent mutual funds for which a quoted market price is available on an active market. These investments primarily hold stocks or bonds, or a combination of stocks and bonds.

Table:
Fair value as of
September 30, 2019
September 30, 2018
Fair Value Measurements Using Inputs Considered as
Fair Value Measurements Using Inputs Considered as
Asset category
Total
Level 1
Level 2
Level 3
Total
Level 1
Level 2
Level 3
Cash on deposit
$279
$279
$-
$-
$36
$36
$-
$-
Pooled funds
7,959
7,959
-
-
8,234
8,234
-
-
Total plan assets
$8,238
$8,238
$-
$-
$8,270
$8,270
$-
$-

Questions:
question: What is the difference in the Level 2 and 3 cash on deposit as of September 2019?
answer: 0
derivation: 0 - 0 
scale: thousand
question: What is the the value of the 2019 cash on deposit as a percentage of the total 2019 plan assets? 
answer: 3.39
derivation: 279/8,238 
scale: percent
question: What is the percentage change in the total plan assets between 2018 and 2019?
answer: -0.39
derivation: ($8,238 - $8,270)/ $8,270 
scale: percent
text: 15. ASSET UNDER DEVELOPMENT
text: In May 2018, upon the completion of the Hilli FLNG conversion and commissioning, we reclassified $1,296 million to "Vessels and equipment, net" in our consolidated balance sheet as of December 31, 2018.
text: In December 2018, we entered into agreements with Keppel for the conversion of the Gimi to a FLNG and consequently reclassified the carrying value of the Gimi of $20.0 million from "Vessels and equipment, net" to "Asset under development".
text: In February 2019, Golar entered into an agreement with BP for the employment of a FLNG unit, Gimi, to service the Greater Tortue Ahmeyim project for a 20-year period expected to commence in 2022.
text: In April 2019, we issued the shipyard with a Final Notice to Proceed with conversion works that had been initiated under the Limited Notice to Proceed. We also completed the sale of 30% of the total issued ordinary share capital of Gimi MS Corp to First FLNG Holdings (see note 5). The estimated conversion cost of the Gimi is approximately $1.3 billion.

Table:
(in thousands of $)
2019
2018
As of January 1
20,000
1,177,489
Additions
372,849
118,942
Transfer to vessels and equipment, net (note 16)
—
(1,296,431)
Transfer from vessels and equipment, net (note 16)
—
20,000
Transfer from other non-current assets (note 17)
31,048
—
Interest costs capitalized
10,351
—
As of December 31
434,248
20,000

Questions:
question: What was the change in additions between 2018 and 2019?
answer: 253907
derivation: 372,849 - 118,942 
scale: thousand