hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s . companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period . the performance graph assumes the investment of $ 100 on march 31 , 2007 in our common stock , the nasdaq composite index ( u.s . companies ) and the peer group index , and the reinvestment of any and all dividends. .

Table:
 | 3/31/2007 | 3/31/2008 | 3/31/2009 | 3/31/2010 | 3/31/2011 | 3/31/2012
abiomed inc | 100 | 96.19 | 35.87 | 75.55 | 106.37 | 162.45
nasdaq composite index | 100 | 94.11 | 63.12 | 99.02 | 114.84 | 127.66
nasdaq medical equipment sic code 3840-3849 | 100 | 82.91 | 41.56 | 77.93 | 94.54 | 74.40
this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: what is the roi of an investment in abiomed inc from march 2007 to march 2010?
Answer: -24.5%
Calculation: subtract(75.55, 100), divide(#0, 100)
8. Directors and Key Management remuneration
The remuneration of Directors is disclosed in the Directors’ remuneration report on pages 64 to 74:
Key Management compensation
During the year to 31 March 2019, Key Management comprised the members of the OLT and the Non-Executive Directors (2018: OLT and the Non-Executive Directors). The remuneration of all Key Management (including Directors) was as follows:
Table:
 | 2019 | 2018
 | £m | £m
Short-term employee benefits | 5.3 | 4.9
Share-based payments | 3.5 | 2.6
Termination benefits | – | 0.1
Pension contributions | 0.2 | 0.2
Total | 9.0 | 7.8


Question: In which year was Share-based payments larger?
Answer: 2019
Calculation: 3.5>2.6
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.
Table:
 | 2019 | 2018
Computer hardware, at cost | $190.2 | $217.1
Computer software, at cost | 66.7 | 72.6
Leasehold improvements, land and buildings, at cost | 247.8 | 228.9
Furniture and equipment, at cost | 67.2 | 63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost | 571.9 | 582.0
Less: Accumulated depreciation | (422.2) | (437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net | $149.7 | $145.0


Question: What is the difference between the largest depreciation expense and the smallest depreciation expense?
Answer: 181.1
Calculation: 247.8-66.7
Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:
Table:
 |  |  | Year Ended December 31, |  |  | 
 | 2019 | Grant Date Fair Value | 2018 | Grant Date Fair Value | 2017 | Grant Date Fair Value
RSAs Granted | 551,214 | $ 9.87 | 478,210 | $ 12.45 | 124,100 | $ 23.12
PSAs Granted | 371,672 | $ 12.45 | - | $ - | 36,982 | $ 23.27
Total | 922,886 |  | 478,210 |  | 161,082 | 


Question: What was the percentage increase in the PSAs granted from 2017 to 2019?
Answer: 905.01
Calculation: (371,672 / 36,982 - 1) * 100
The following table represents the restricted stock units and SARS stock-based compensation information for the periods indicated (in thousands):
(1) Classified as income tax expense within the Consolidated Statements of Operations.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Intrinsic value of SARS exercised | $335 | $909 | $5,053
Fair value of restricted stock units vested | $49,725 | $62,592 | $44,010
Tax benefit for stock compensation expense(1) | $611 | $1,122 | $560
Unrecognized stock-based compensation expense — restricted stock units | $41,778 |  | 
Remaining weighted-average period for restricted stock units expense | 1.3years |  | 


Question: How many years did the Tax benefit for stock compensation expense exceed $1,000 thousand?
Answer: 1
Calculation: 2018
Contractual Obligations
Our contractual obligations as of August 31, 2019 are summarized below. As disclosed below, while we have certain non-cancelable purchase order obligations for property, plant and equipment, we generally do not enter into non-cancelable purchase orders for materials until we receive a corresponding purchase commitment from our customer. Non-cancelable purchase orders do not typically extend beyond the normal lead time of several weeks, at most. Purchase orders beyond this time frame are typically cancelable.
(1) Consists of interest on notes payable and long-term debt outstanding as of August 31, 2019. Certain of our notes payable and long-term debt pay interest at variable rates. We have applied estimated interest rates to determine the value of these expected future interest payments.
(2) Consists of purchase commitments entered into as of August 31, 2019 primarily for property, plant and equipment and software pursuant to legally enforceable and binding agreements.
(3) Includes the estimated company contributions to funded pension plans during fiscal year 2020 and the expected benefit payments for unfunded pension and postretirement plans from fiscal years 2020 through 2029. These future payments are not recorded on the Consolidated Balance Sheets but will be recorded as incurred.
(4) Includes (i) a $28.5 million capital commitment, (ii) a $16.2 million obligation related to a new human resource system and (iii) $33.0 million related to the one-time transition tax as a result of the Tax Act that will be paid in annual installments through fiscal year 2026.
(5) As of August 31, 2019, we have $1.5 million and $103.7 million recorded as a current and a long-term liability, respectively, for uncertain tax positions. We are not able to reasonably estimate the timing of payments, or the amount by which our liability for these uncertain tax positions will increase or decrease over time, and accordingly, this liability has been excluded from the above table.
Table:
 |  |  | Payments due by period (in thousands) |  | 
 | Total | Less than 1 year | 1-3 years | 3-5 years | After 5 years
Notes payable and long-term debt | $2,496,465 | $375,181 | $491,655 | $1,134,733 | $494,896
Future interest on notes payable and long-term debt(1) | 373,762 | 109,506 | 142,082 | 55,463 | 66,711
Operating lease obligations | 603,185 | 118,312 | 187,644 | 114,297 | 182,932
Capital lease obligations | 77,829 | 6,038 | 11,726 | 10,928 | 49,137
Non-cancelable purchase order obligations(2) | 351,230 | 289,516 | 61,537 | 177 | —
Pension and post retirement contributions and payments(3) | 14,618 | 1,135 | 1,904 | 2,396 | 9,183
Other(4) | 77,669 | 17,922 | 27,863 | 14,214 | 17,670
Total contractual obligations(5) | $3,994,758 | $917,610 | $924,411 | $1,332,208 | $820,529


Question: What is Notes payable and long-term debt as a percentage of the total contractual obligations?
Answer: 62.49
Calculation: ($2,496,465/$3,994,758) * 100
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 9. Other Liabilities
The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated.
(1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information.
(2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities.
(3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019.
(4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions.
(5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting.
(6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.
Table:
 | December 31, | 
 | 2019 | 2018
Transaction processing liabilities | $24,465 | $4,958
Servicing liabilities(1) | 3,796 | 3,016
Distributions payable(2) | 5,978 | 10,066
Interest rate swap(3) | 2,763 | —
Tax related liabilities(4) | 873 | 4,412
Deferred lease liabilities(5) | — | 2,489
Accruals and other liabilities(6) | 9,442 | 10,110
Other liabilities | $47,317 | $35,051


Question: What was the change in the Distributions payable between 2018 and 2019?
Answer: -4088
Calculation: 5,978-10,066
Past due but not impaired
Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018:
US$6,890,000).
The ageing of the past due but not impaired receivables are as follows:
Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms.
AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors.
Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial.
Other receivables are recognised at amortised cost, less any provision for impairment.
Table:
 | Consolidated | 
 | 2019 | 2018
 | US$000 | US$000
0 to 1 month overdue | 5,139 | 2,935
1 to 2 months overdue | 1,424 | 1,275
Over 2 months overdue | 2,756 | 2,680
 | 9,319 | 6,890


Question: What are the types of past due but not impaired receivables?
Answer: 0 to 1 month overdue, 1 to 2 months overdue, Over 2 months overdue
16. Income Taxes
The provisions (benefits) for income taxes differed from the amount computed by applying the federal statutory income tax rate to income (loss) before income taxes due to the following items for the years ended December 31, 2019 and 2018 (in millions):
The income tax benefit as of December 31, 2019 is $20.6 million. The benefit was primarily driven by a net valuation allowance release of $37.4 million related to the Insurance segment partially offset by an impairment of goodwill which is not deductible for tax purposes. The Insurance segment is profitable in 2019 and in a three-year overall cumulative income position as of December 31, 2019.
The profitability is driven by current year income associated with favorable claims and reserve development relative to expected. Further, unrealized gains from the investment portfolio continued to grow in 2019.
The amount recorded as of December 31, 2018 primarily relates to separate state filings that do not have net operating losses available to offset income. In the third quarter of 2018, the Insurance segment acquired Humana’s long-term care business, Kanawha Insurance Company. The combined insurance entity generated a net operating loss for the year due to additional tax deductions related to increases in policy holder reserves. In addition, the bargain purchase gain is not taxable. This net operating loss was carried forward but had a valuation allowance. Additionally, the income tax expense generated from the sale of BeneVir in the second quarter of 2018 is offset by tax attributes for which a valuation allowance had been recorded. Therefore, there is no net income tax expense recorded in the income statement for the sale.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Tax provision (benefit) at federal statutory rate | $ (11.9) | $ 38.3
Permanent differences | 0.3 | 1.5
State tax, net of federal benefit | (7.3) | 6.2
Foreign rate differential | 1.4 | (0.9)
Minority interest | 0.2 | (4.6)
Executive and stock compensation | 2.5 | 3.5
Increase (decrease) in valuation allowance | (7.6) | (43.8)
Transaction costs | 0.1 | 1.5
Tax credits generated/utilized | (2.2) | —
Return to provision | (6.0) | 15.6
ASU 2017-11 adoption | (1.3) | —
Goodwill impairment | 10.9 | —
Gain/loss on sale or deconsolidation of a subsidiary | — | 5.7
Bargain purchase gain | — | (24.2)
Other | (1.8) | 3.6
Warrant liability | 2.1 | —
Income tax (benefit) expense | $ (20.6) | $ 2.4


Question: What was the change in the Tax provision (benefit) at federal statutory rate from 2018 to 2019?
Answer: -50.2
Calculation: -11.9 - 38.3
Note 8 Property and Equipment, net
The following table details our property and equipment, net.
(1) Upon adoption of ASU 2016-02, $28.3 million of assets that were included in property and equipment, net as of December 31, 2018 are now included in other non-current assets on our Consolidated Balance Sheets as of December 31, 2019. These assets were related to capital leases, primarily for warehouse, office and small manufacturing facilities, IT equipment and automobiles, which are now ROU assets. Refer to Note 4, “Leases,” of the Notes to Consolidated Financial Statements for additional information on our ROU assets.
Table:
December 31, |  | 
(In millions) | 2019 | 2018(1)
Land and improvements | $ 50.7 | $ 41.2
Buildings | 747.0 | 728.6
Machinery and equipment | 2,453.2 | 2,325.7
Other property and equipment | 141.3 | 135.6
Construction-in-progress | 127.9 | 155.1
Property and equipment, gross | 3,520.1 | 3,386.2
Accumulated depreciation and amortization | (2,378.2) | (2,350.0)
Property and equipment, net | $ 1,141.9 | $ 1,036.2


Question: What is the Property and equipment, net value expressed as a percentage to  Property and equipment, gross value for 2019?
Answer: 32.44
Calculation: (1,141.9/3,520.1) * 100
New Zealand Food’s sales for the year were NZ$6.7 billion, an increase of 4.3% on the prior year (6.0% increase in AUD) or 2.4% on a normalised basis.
Comparable sales increased 3.4% for the year, driven by positive core offer momentum with Countdown’s customer satisfaction and brand advocacy measures continuing to steadily improve. Highlights include increased Fruit & Vegetables VOC (H2: +6 pts) driven by a focus on direct‐to‐grower fresh quality, and improved community perceptions aided by the removal of single‐use plastic bags in the first half.
Digital momentum remained strong throughout the year, with F19 sales growth of 40% (normalised) driven by Pick up, Same day delivery, and capacity expansion. Customer advocacy for Online also remains strong with VOC NPS of 66 in Q4.
Sales growth improved in the second half (H1: 1.9%, normalised H2: 3.0%) driven by positive comparable transaction growth and aided by a recovery in market growth post Christmas. Sales per square metre increased by 6.4%(normalised 4.5%) due to strong sales growth and a 2.0% reduction in trading space following store closures. During the year, three stores were closed and two stores were opened with 180 Countdown supermarkets at the end of the year.
Stockloss improvements were maintained in the second half, contributing to an 18 bps increase in gross margin while remaining price competitive. Average prices declined 0.8% for the year, but with a lower rate of deflation for the second half.
CODB as a percentage of sales increased 25 bps (normalised) driven primarily by strategic investment into digital, IT and data capabilities.
EBIT increased 3.9% for the year (1.0% normalised), with H2 EBIT growth of 4.4% (normalised) aided by sales momentum and improved cost management.
On a normalised basis, ROFE increased by 5 bps.
(3) During the period, the management of the New Zealand Wine Cellars business transferred from Endeavour Drinks to New Zealand Food. The prior period has been re‑presented toconform with the current period presentation.
Table:
 | F19 | F18 (3) |  | CHANGE
NZ$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 6,712 | 6,433 | 4.3% | 2.4%
EBITDA | 425 | 411 | 3.0% | 1.0%
Depreciation and amortisation | (129) | (127) | 1.0% | 1.0%
EBIT | 296 | 284 | 3.9% | 1.0%
Gross margin (%) | 24.4 | 24.2 | 18 bps | 18 bps
Cost of doing business (%) | 20.0 | 19.8 | 20 bps | 25 bps
EBIT to sales (%) | 4.4 | 4.4 | (2) bps | (6) bps
Sales per square metre ($)$) | 16,626 | 15,621 | 6.4% | 4.5%
Funds employed | 3,210 | 2,998 | 7.1% | 
ROFE (%) | 9.6 | 9.5 | 15 bps | 5 bps


Question: How much is the ROFE in F19?
Answer: 9.6
stock performance graph the line graph that follows compares the cumulative total stockholder return on our common stock with the cumulative total return of the dow jones u.s . technology index* and the standard & poor 2019s s&p 500* index for the five years ended december 28 , 2013 . the graph and table assume that $ 100 was invested on december 26 , 2008 ( the last day of trading for the fiscal year ended december 27 , 2008 ) in each of our common stock , the dow jones u.s . technology index , and the s&p 500 index , and that all dividends were reinvested . cumulative total stockholder returns for our common stock , the dow jones u.s . technology index , and the s&p 500 index are based on our fiscal year . comparison of five-year cumulative return for intel , the dow jones u.s . technology index* , and the s&p 500* index .

Table:
 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013
intel corporation | $ 100 | $ 148 | $ 157 | $ 191 | $ 163 | $ 214
dow jones u.s . technology index | $ 100 | $ 170 | $ 191 | $ 191 | $ 209 | $ 270
s&p 500 index | $ 100 | $ 132 | $ 151 | $ 154 | $ 175 | $ 236
table of contents .

Question: in 2010 what was the ratio of the cumulative return for intel , to the the dow jones u.s . technology index*
Answer: 0.82
Calculation: divide(157, 191)
9.4. Trade and other payables
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


Question: When are Other payables and accruals paid?
Answer: when amounts fall due