hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Property, Plant and Equipment
Property, plant and equipment consists of the following (in millions):
Depreciation expense attributed to property, plant and equipment was $180.6 million, $123.7 million and $122.9 million for the fiscal years ending March 31, 2019, 2018 and 2017, respectively.
Table:
 | March 31, | 
 | 2019 | 2018
Land | $83.4 | $73.4
Building and building improvements | 647.6 | 508.5
Machinery and equipment | 2,095.5 | 1,943.9
Projects in process | 119.2 | 118.3
Total property, plant and equipment, gross | 2,945.7 | 2,644.1
Less accumulated depreciation and amortization | 1,949.0 | 1,876.2
Total property, plant and equipment, net | $996.7 | $767.9


Question: What was the change in projects in process between 2018 and 2019?
Answer: 0.9
Calculation: 119.2-118.3
32. Provisions for post-employment benefits plans and similar obligations
Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
The most important performance-based pension plans are described in the following.
Table:
€ million | 30/9/2018 | 30/9/2019
Provisions for post-employment benefits plans (employer’s commitments) | 344 | 414
Provisions for indirect commitments | 12 | 17
Provisions for voluntary pension benefits | 0 | 0
Provisions for post-employment benefit plans | 71 | 78
 | 427 | 509
Provisions for obligations similar to pensions | 41 | 34
 | 468 | 543


Question: In which year were the Provisions for post-employment benefits plans (employer’s commitments) larger?
Answer: 2019
Calculation: 414>344
Total Restructuring Reserves
Restructuring reserves included on the Consolidated Balance Sheets were as follows:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Accrued and other current liabilities | $  245 | $  141
Other liabilities | 19 | 26
Restructuring reserves | $  264 | $  167


Question: What was the change in Other liabilities in 2019 from 2018?
Answer: -7
Calculation: 19-26
Products
The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items.
Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions.
The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products.
To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days.
The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.
Table:
 |  |  | Fiscal Year Ended October 31,  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Registrant processed chicken:    |  |  |  |  | 
Value added:    |  |  |  |  | 
Fresh vacuum-sealed  | 38.3 % | 35.2 % | 39.8 %   | 37.6 % | 35.2%
Fresh chill-packed  | 32.9 | 35.6 | 31.0 | 34.7 | 36.9
Fresh bulk-packed  | 14.4 | 15.1 | 16.4 | 15.1 | 13.9
Frozen  | 6.2 | 6.5 | 6.7 | 5.1 | 6.3
Subtotal  | 91.8 | 92.4 | 93.9 | 92.5 | 92.3
Non-value added:    |  |  |  |  | 
Fresh ice-packed  | 1.2 | 1.2 | 1.0 | 0.9 | 1.0
Subtotal  | 1.2 | 1.2 | 1.0 | 0.9 | 1.0
Total Company processed chicken  | 93.0 | 93.6 | 94.9 | 93.4 | 93.3
Minimally prepared chicken  | 7.0 | 6.4 | 5.1 | 6.6 | 6.7
Total  | 100.0 % | 100.0 % | 100.0 %  | 100.0 % | 100.0%


Question: What is the subtotal of the value added as a percentage of net sales dollars in fiscal year 2019?
Answer: 91.8
Unrecognized Tax Benefits
We are providing the following disclosures related to our unrecognized tax benefits and the effect on our effective income tax rate if recognized:
In 2019, our unrecognized tax benefit increased by $33.9 million, primarily related to increases in North America. In 2018, we increased our unrecognized tax benefit by $142.1 million, also primarily related to North America.
If the unrecognized tax benefits at December 31, 2019 were recognized, our income tax provision would decrease by $343.5 million, resulting in a substantially lower effective tax rate. Based on the potential outcome of the Company’s global tax examinations and the expiration of the statute of limitations for specific jurisdictions, it is possible that the unrecognized tax benefits could change significantly within the next 12 months. Absent resolution of significant tax controversy, the associated impact on the reserve balance is estimated to be a decrease in the range of $4.6 to $6.6 million during 2020.
We recognize interest and penalties associated with unrecognized tax benefits in our income tax provision in the Consolidated Statements of Operations. Interest and penalties recorded were $13.1 million, negligible and $4.0 million, respectively in 2019, 2018 and 2017. We had gross liabilities, for interest and penalties, of $56.2 million at December 31, 2019, $18.2 million at December 31, 2018 and $14.8 million at December 31, 2017. The increase in the gross liability related to interest and penalties from 2018 to 2019 was primarily due to a reclass within other non-current liabilities from unrecognized tax benefits to interest and penalties which had no impact on the overall Consolidated Balance Sheets or Consolidated Statement of Operations.
The majority of the unrecognized tax benefit amount of $390.3 million relates to North America.
Table:
 |  | Year Ended December 31, | 
(in millions) | 2019 | 2018 | 2017
Beginning balance of unrecognized tax benefits | $ 356.4 | $ 214.3 | $ 162.6
Additions for tax positions of current year | 3.4 | 106.0 | 7.3
Additions for tax positions of prior years | 47.9 | 59.5 | 49.3
Reductions for tax positions of prior years | (16.0) | (7.0) | (4.3)
Reductions for lapses of statutes of limitation and settlements | (1.4) | (16.4) | (0.6)
Ending balance of unrecognized tax benefits | $ 390.3 | $ 356.4 | $ 214.3


Question: What years are included in the table that relates to our unrecognized tax benefits and the effect on our effective income tax rate if recognized:
Answer: 2019, 2018, 2017
2 0 1 9 a n n u a l r e p o r t1 6 performance graph the following chart presents a comparison for the five-year period ended june 30 , 2019 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company . historic stock price performance is not necessarily indicative of future stock price performance . comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019
jkhy | 100.00 | 110.51 | 151.12 | 182.15 | 231.36 | 240.29
2019 peer group | 100.00 | 126.23 | 142.94 | 166.15 | 224.73 | 281.09
2018 peer group | 100.00 | 127.40 | 151.16 | 177.26 | 228.97 | 286.22
s&p 500 | 100.00 | 107.42 | 111.71 | 131.70 | 150.64 | 166.33
this comparison assumes $ 100 was invested on june 30 , 2014 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
some peer participant companies were different for fiscal year ended 2019 compared to fiscal year ended 2018 .
the company 2019s compensation committee of the board of directors adjusted the peer participants due to consolidations within the industry during the 2019 fiscal year .
companies in the 2019 peer group are aci worldwide , inc. ; black knight , inc. ; bottomline technologies , inc. ; broadridge financial solutions , inc. ; cardtronics plc ; corelogic , inc. ; euronet worldwide , inc. ; exlservice holdings , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; fleetcor technologies , inc. ; global payments , inc. ; square , inc. ; ss&c technologies holdings , inc. ; total system services , inc. ; tyler technologies , inc. ; verint systems , inc. ; and wex , inc .
companies in the 2018 peer group were aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; corelogic , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone .

Question: what was the 5 year total return for jkhy?
Answer: 140.29
Calculation: subtract(240.29, 100.00)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for those Pension Plans with accumulated benefit obligation in excess of fair value of plan assets is shown below:
Table:
 | As of December 31, | 
 | 2019 | 2018
Projected benefit obligation | $3,778 | $3,848
Accumulated benefit obligation | $2,999 | $3,028
Fair value of plan assets | $1,418 | $1,426


Question: What was the change in the Projected benefit obligation between 2018 and 2019?
Answer: -70
Calculation: 3,778-3,848
5. Receivables, net
The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.
The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.
Table:
(In thousands) | December 31, | 
 | 2019 | 2018
Gross accounts receivables | $ 21,193 | $ 14,135
Allowance for returns and doubtful accounts | (265 ) | (277 )
Unpaid portion of deferred revenue | (10,847 ) | (10,670 )
Note receivable | 458 | 458
Allowance for note receivable | (458 ) | (458 )
Receivables, net | $ 10,081 | $ 3,188


Question: What was the percentage change in Gross accounts receivables from 2018 to 2019?
Answer: 0.5
Calculation: (21,193-14,135)/14,135
Annual Dividends Paid and Proposed
The following table sets forth in euro the annual dividends paid or proposed to be paid per ordinary share in respect of each of the years indicated. One SAP ADR currently represents one SAP SE ordinary share. Accordingly, the final dividend per ADR is equal to the dividend for one SAP SE ordinary share and is dependent on the euro/U.S. dollar exchange rate. The table does not reflect tax credits that may be available to German taxpayers who receive dividend payments. If you own our ordinary shares or ADRs and if you are a U.S. resident, refer to “Item 10. Additional Information — Taxation,” for further information.
(1) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on the dividend payment date. The Depositary is required to convert any dividend payments received from SAP as promptly as practicable upon receipt.
(2) Subject to approval at the Annual General Meeting of Shareholders of SAP SE currently scheduled to be held on May 15, 2020.
(3) Translated for the convenience of the reader from euro into U.S. dollars at the Noon Buying Rate for converting euro into U.S. dollars on February 7, 2020 of US$1.0950 per €1.00. The dividend paid may differ due to changes in the exchange rate.
The amount of dividends paid on the ordinary shares depends on the amount of profits to be distributed by SAP SE, which depends in part upon our financial performance. In addition, the amount of dividends received by holders of ADRs may be affected by fluctuations in exchange rates (see “Item 3. Key Information — Exchange Rates”). The timing, declaration, amount and payment of any future dividend will depend upon our future earnings, capital needs and other relevant factors, in each case as proposed by the Executive Board and the Supervisory Board of SAP SE and approved by the Annual General Meeting of Shareholders.
In light of SAP’s strong financial performance and healthy balance sheet, the Supervisory Board of SAP SE approved, on November 4, 2019, the Executive Board’s plan for enhanced capital return in 2020. Under this new program, the Company intends to repurchase shares and/or issue a special dividend with a combined volume of €1.5 billion by December 31, 2020.
Table:
 | Dividend Paid per Ordinary Share | 
Year Ended December 31, | € | US$
2015 | 1.15 | 1.30 (1)
2016 | 1.25 | 1.37 (1)
2017 | 1.40 | 1.65 (1)
2018 | 1.50 | 1.68 (1)
2019 (proposed) | 1.58 (2) | 1.73 (2), (3)


Question: What was the percentage change in Dividend Paid per Ordinary Share in € in 2016 from 2015?
Answer: 8.7
Calculation: ((1.25-1.15)/1.15) * 100
Products
The Registrant has the ability to produce a wide range of processed chicken products and prepared chicken items.
Processed chicken is first salable as an ice-packed, whole chicken. The Registrant adds value to its ice-packed, whole chickens by removing the giblets, weighing, packaging and labeling the product to specific customer requirements and cutting and deboning the product based on customer specifications. The additional processing steps of giblet removal, close tolerance weighing and cutting increase the value of the product to the customer over whole, ice-packed chickens by reducing customer handling and cutting labor and capital costs, reducing the shrinkage associated with cutting, and ensuring consistently sized portions.
The Registrant adds additional value to the processed chicken by deep chilling and packaging whole chickens in bags or combinations of fresh chicken parts, including boneless product, in various sized, individual trays under the Registrant’s brand name, which then may be weighed and pre-priced, based on each customer’s needs. This chill-pack process increases the value of the product by extending shelf life, reducing customer weighing and packaging labor, and providing the customer with a wide variety of products with uniform, well designed packaging, all of which enhance the customer’s ability to merchandise chicken products.
To satisfy some customers’ merchandising needs, the Registrant freezes the chicken product, which adds value by meeting the customers’ handling, storage, distribution and marketing needs and by permitting shipment of product overseas where transportation time may be as long as 60 days.
The following table sets forth, for the periods indicated, the contribution, as a percentage of net sales dollars, of each of the Registrant’s major product lines.
Table:
 |  |  | Fiscal Year Ended October 31,  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Registrant processed chicken:    |  |  |  |  | 
Value added:    |  |  |  |  | 
Fresh vacuum-sealed  | 38.3 % | 35.2 % | 39.8 %   | 37.6 % | 35.2%
Fresh chill-packed  | 32.9 | 35.6 | 31.0 | 34.7 | 36.9
Fresh bulk-packed  | 14.4 | 15.1 | 16.4 | 15.1 | 13.9
Frozen  | 6.2 | 6.5 | 6.7 | 5.1 | 6.3
Subtotal  | 91.8 | 92.4 | 93.9 | 92.5 | 92.3
Non-value added:    |  |  |  |  | 
Fresh ice-packed  | 1.2 | 1.2 | 1.0 | 0.9 | 1.0
Subtotal  | 1.2 | 1.2 | 1.0 | 0.9 | 1.0
Total Company processed chicken  | 93.0 | 93.6 | 94.9 | 93.4 | 93.3
Minimally prepared chicken  | 7.0 | 6.4 | 5.1 | 6.6 | 6.7
Total  | 100.0 % | 100.0 % | 100.0 %  | 100.0 % | 100.0%


Question: What is the average contribution from minimally prepared chicken from fiscal years 2017 to 2019 as a percentage of net sales dollars?
Answer: 6.17
Calculation: (7.0+ 6.4+ 5.1)/3
15. Income Taxes
Income before income taxes is as follows (in thousands):
Table:
 | Year Ended |  | 
 | June 30, 2019 | June 30, 2018 | June 30, 2017
Domestic  | $22,330 | $(55,197) | $(7,228)
Foreign   | (48,204) | 8,550 | 9,824
Total  | $(25,874) | $(46,647) | $2,596


Question: How many years did Foreign income exceed $5,000 thousand?
Answer: 2
Calculation: 2018##2017
Stock-Based Compensation Expense
All share-based awards are measured based on the grant date fair value of the awards and recognized in the Consolidated Statements of Operations and Comprehensive Loss over the period during which the employee is required to perform services in exchange for the award (generally the vesting period of the award).
The Company estimates the fair value of stock options granted using the Black-Scholes option valuation model, which requires assumptions, including the fair value of the Company's underlying common stock, expected term, expected volatility, risk-free interest rate and dividend yield of the Company's common stock. These estimates involve inherent uncertainties and the application of management’s judgment. If factors change and different assumptions are used, share-based compensation expense could be materially different in the future.
These assumptions are estimated as follows:
• Fair Value of Common Stock. The Company uses the five-day volume weighted average price for its common stock as reported on the New York Stock Exchange.
• #Expected Term. The Company determines the expected term based on the average period the stock options are expected to remain outstanding. The Company bases the expected term assumptions on its historical behavior combined with estimates of the post-vesting holding period.
• Expected Volatility. The Company determines the price volatility factor based on the Company's historical volatility over the expected life of the stock options.
• Risk-Free Interest Rate. The Company bases the risk-free interest rate used in the Black-Scholes valuation model on the yield available on U.S. Treasury zero-coupon issues with an equivalent remaining term of the stock options for each stock option group.
• Expected Dividend. The Company has not paid and does not anticipate paying any cash dividends in the foreseeable future and, therefore, uses an expected dividend yield of zero in the option pricing model.
The grant weighted average assumptions used to estimate the fair value of stock options granted to employees were as follows:
Table:
 | Years ended | 
 | December 31, 2019 | December 31, 2018
Expected volatility | 50.7% | 54.2%
Risk-free interest rate | 2.25% | 2.72%
Dividend yield | Nil | Nil
Average expected life | 4.77 | 5.31


Question: What is the expected volatility as at December 31, 2019?
Answer: 50.7%
Consolidated income statement
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 | Note | 2019 | (Restated)1 2018
 |  | £m | £m
Revenue | 5 | 355.1 | 330.1
Administrative expenses |  | (112.3) | (108.8)
Share of profit from joint ventures | 16 | 0.9 | –
Operating profit | 6 | 243.7 | 221.3
Finance costs | 9 | (10.2) | (10.6)
Profit on the sale of subsidiary | 10 | 8.7 | –
Profit before taxation |  | 242.2 | 210.7
Taxation | 11 | (44.5) | (39.6)
Profit for the year attributable to equity holders of the parent |  | 197.7 | 171.1
Basic earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 21.00 | 17.74
Diluted earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 20.94 | 17.68


Question: Which IFRS standard(s) did the Group adopt?
Answer: IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018
NOTE 21—EARNINGS PER SHARE
Basic earnings per share are computed by dividing net income, attributable to OpenText, by the weighted average number of Common Shares outstanding during the period. Diluted earnings per share are computed by dividing net income, attributable to OpenText, by the shares used in the calculation of basic earnings per share plus the dilutive effect of Common Share equivalents, such as stock options, using the treasury stock method. Common Share equivalents are excluded from the computation of diluted earnings per share if their effect is anti-dilutive.
(1) Please also see note 14 "Income Taxes" for details relating to a one-time tax benefit of $876.1 million recorded during the three months ended September 30, 2016 in connection with an internal reorganization of our subsidiaries.
(2) Represents options to purchase Common Shares excluded from the calculation of diluted earnings per share because the exercise price of the stock options was greater than or equal to the average price of the Common Shares during the period.
Table:
 |  | Year Ended June 30, | 
 | 2019 | 2018 | 2017
Basic earnings per share |  |  | 
Net income attributable to OpenText | $285,501 | $242,224 | $1,025,659(1)
Basic earnings per share attributable to OpenText | $1.06 | $0.91 | $4.04
Diluted earnings per share |  |  | 
Net income attributable to OpenText | $285,501 | $242,224 | $1,025,659(1)
Diluted earnings per share attributable to OpenText | $1.06 | $0.91 | $4.01
Weighted-average number of shares outstanding (in 000's) |  |  | 
Basic | 268,784 | 266,085 | 253,879
Effect of dilutive securities | 1,124 | 1,407 | 1,926
Diluted | 269,908 | 267,492 | 255,805
Excluded as anti-dilutive(2) | 2,759 | 2,770 | 1,371


Question: What is the difference of Basic earnings per share attributable to OpenText for fiscal year 2019 and 2018?
Answer: 0.15
Calculation: 1.06-0.91