hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Non-Recurring Fair Value
Certain assets, under certain conditions, are measured at fair value on a nonrecurring basis utilizing Level 3 inputs, as described in Note 1, Overview and Summary of Significant Accounting Policies, like those associated with acquired businesses, including goodwill, other intangible assets, other long-lived assets and equity method investments. For these assets, measurement at fair value in periods subsequent to their initial recognition would be applicable if these assets were determined to be impaired.
The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820 were not material at December 31, 2019 and 2018. The following table summarizes the total impairment losses in the accompanying Consolidated Statements of Operations related to nonrecurring fair value measurements of certain assets (no liabilities):
In connection with the closure of certain under-utilized customer engagement centers and the consolidation of leased space in the U.S. and Canada, the Company recorded impairment charges of $1.7 million, $9.4 million and $5.2 million during the years ended December 2019, 2018 and 2017, respectively, related to the exit of leased facilities as well as leasehold improvements, equipment, furniture and fixtures which were not recoverable. See Note 5, Costs Associated with Exit or Disposal Activities, for further information.
Also, the Company recorded an impairment charge of $0.2 million related to the write-down of a vacant and unused parcel of land in the U.S. to its estimated fair value during the year ended December 31, 2017.
Table:
 |  | Years Ended December31, | 
 | 2019 | 2018 | 2017
Americas: |  |  | 
Property and equipment, net | $(343) | $(9,401) | $(5,410)
Operating lease right-of-use assets | (1,368) | — | —
 | $(1,711) | $(9,401) | $(5,410)


Question: Which assets had non-material adjusted carrying values?
Answer: The adjusted carrying values for assets measured at fair value on a nonrecurring basis (no liabilities) subject to the requirements of ASC 820
Retail TV
(1) As of January 1, 2019, we are no longer reporting wholesale subscribers in our TV subscriber base reflecting our focus on the retail market. Consequently, we restated previously reported 2018 subscribers for comparability.
Retail IPTV net subscriber activations decreased by 17.4% in 2019, compared to last year, resulting from the impact of a maturing Fibe TV market, slower new service footprint growth and greater substitution of traditional TV services with OTT services, partly offset by higher Alt TV activations.
Retail satellite TV net customer losses improved by 4.3% compared to 2018, attributable to lower deactivations, reflecting a more mature subscriber base geographically better-suited for satellite TV service.
Total retail TV net subscriber activations (IPTV and satellite TV combined) decreased by 71.9% in 2019, compared to last year, due to lower IPTV net activations, moderated by fewer satellite TV net losses.
Retail IPTV subscribers at December 31, 2019 totaled 1,767,182, up 5.5% from 1,675,706 subscribers reported at the end of 2018.
Retail satellite TV subscribers at December 31, 2019 totaled 1,005,282, down 7.8% from 1,090,705 subscribers at the end of last year.
Total retail TV subscribers (IPTV and satellite TV combined) at December 31, 2019 were 2,772,464, representing a 0.2% increase since the end of 2018.
Table:
 | 2019 | 2018 | CHANGE | % CHANGE
Retail net subscriber activations (losses) (1) | 6,053 | 21,559 | (15,506) | (71.9%)
IPTV | 91,476 | 110,790 | (19,314) | (17.4%)
Satellite | (85,423) | (89,231) | 3,808 | 4.3%
Total retail subscribers (1) | 2,772,464 | 2,766,411 | 6,053 | 0.2%
IPTV | 1,767,182 | 1,675,706 | 91,476 | 5.5%
Satellite | 1,005,282 | 1,090,705 | (85,423) | (7.8%)


Question: What is the percentage of Satellite subscribers out of the total retail subscribers in 2019?
Answer: 36.26
Calculation: (1,005,282/2,772,464) * 100
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):
As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Number of shares of common stock granted | 16 | 16 | 13
Weighted average grant-date fair value per common stock | $29.10 | $28.48 | $30.49
Fair value of common stock vested | $320 | $315 | $334
Cash used to settle the obligation | $366 | $804 | $1,134


Question: What was the Number of shares of common stock granted in 2018?
Answer: 16
Item 10. Directors, Executive Officers and Corporate Governance
Executive Officers of the Registrant
The following table sets forth information concerning the executive officers of Loral as of March 12, 2020.
The remaining information required under Item 10 will be presented in the Company’s 2020 definitive proxy statement which is incorporated herein by reference or by amendment to this Annual Report on Form 10‐K.
Table:
Name | Age | Position
Avi Katz | 61 | President, General Counsel and Secretary since December 2012. Senior Vice President, General Counsel and Secretary from January 2008 to December 2012.
John Capogrossi | 66 | Vice President, Chief Financial Officer and Treasurer since January 2016. Vice President, Chief Financial Officer, Treasurer and Controller from March 2013 to January 2016. Vice President and Controller from January 2008 to March 2013.
Ravinder S. Girgla | 56 | Vice President and Controller since January 2016. Deputy Controller from February 2013 to January 2016. Assistant Controller from July 2008 to February 2013.


Question: Where can the remaining information required under Item 10 concerning the executive officers of Loral as of March 12, 2020 be found?
Answer: The Company’s 2020 definitive proxy statement, Form 10‐K
Income Tax Provision (Benefit)
The income tax benefit for the year ended December 31, 2019 was $12.6 million or approximately 39% of pre-tax loss compared to an income tax benefit of $6.7 million or approximately 20% of pre-tax loss for the year ended December 31, 2018.
The income tax benefit for the year ended December 31, 2019 primarily related to the mix of pre-tax income among jurisdictions, discrete tax benefits related to stockbased compensation, and release of certain reserves for uncertain tax positions under ASC 740-10.
The income tax benefit for the year ended December 31, 2018 primarily related to a partial release of our valuation allowance and the mix of pre-tax income among jurisdictions, excess tax benefits related to stock-based compensation, and release of uncertain tax positions under ASC 740-10.
Table:
 | Year Ended December 31, |  | % Change
 | 2019 | 2018 | 2019
 |  | (dollars in thousands) | 
Income tax benefit | $(12,586) | $(6,653) | 89%
% of pre-tax loss | 39% | 20% | 


Question: What was the average income tax benefit for 2018 and 2019?
Answer: -9619.5
Calculation: -(12,586 + 6,653) / 2
Selling and Administrative Expenses. Selling and administrative expenses increased $124.2 million in 2019 compared to 2018. Our selling and administrative expenses by major expense type for 2019 and 2018 were as follows (dollars in thousands):
Selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018. The increase in expenses reflects the addition of PCM to our North America and EMEA segments, effective August 30, 2019.
The addition of PCM and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $90.9 million increase in personnel costs. PCM was also the primary driver for year over year increases in facilities, travel and entertainment, and marketing expenses.
Depreciation and amortization expense increased approximately $8.8 million year over year, primarily due to additional amortization expense on newly acquired intangible assets.
Table:
 | 2019 | 2018 | Change
Personnel costs, including teammate benefits | $684,837 | $593,955 | $90,882
Depreciation and amortization | 46,209 | 37,458 | 8,751
Facility expenses | 30,945 | 26,396 | 4,549
Travel and entertainment | 28,402 | 25,656 | 2,746
Legal and professional fees | 16,839 | 16,103 | 736
Marketing | 11,597 | 10,345 | 1,252
Other | 61,908 | 46,616 | 15,292
Total | $880,737 | $756,529 | $124,208


Question: What led to the increase in Depreciation and amortization expense?
Answer: additional amortization expense on newly acquired intangible assets.
Issuer Purchases of Equity Securities
(a) During the fourth quarter of 2015, Lifeway publicly announced a share repurchase program. On November 1, 2017, the our Board of Directors amended the 2015 stock repurchase program (the “2017 amendment”), by adding to (i.e., exclusive of the shares previously authorized under the 2015 stock program repurchase) the authorization the lesser of $5,185 or 625 shares. The program has no expiration date.
Table:
Period | Total number of shares purchased | Average price paid per share | Total number of shares purchased as part of a publicly announced program (a) | Approximate Dollar Value of Shares that may yet be Purchased under the Plans or Programs ($ in thousands)
1/1/2018 to 1/31/2018 | 106,441 | $ 8.22 | 106,441 | $ 5,007
2/1/2018 to 2/28/2018 | 24,486 | $ 7.21 | 24,486 | $ 4,830
4/1/2018 to 4/30/2018 | 15,433 | $ 6.09 | 15,433 | $ 4,736
6/1/2018 to 6/30/2018 | 4,143 | $ 5.46 | 4,143 | $ 4,714
8/1/2018 to 8/31/2018 | 1,332 | $ 3.96 | 1,332 | $ 4,709
9/1/2018 to 9/30/18 | 40,364 | $ 3.35 | 40,364 | $ 4,573
11/1/2018 to 11/30/18 | 17,228 | $ 2.99 | 17,228 | $ 4,522
12/1/2018 to 12/31/18 | 8,305 | $ 2.25 | 8,305 | $ 4,503
Fiscal Year 2018 | 217,732 | $ 6.33 | 217,732 | $ 4,503
1/1/2019 to 1/31/2019 | 46,743 | $ 2.54 | 46,743 | $ 4,384
2/1/2019 to 2/28/2019 | 9,100 | $ 2.75 | 9,100 | $ 4,358
3/1/2019 to 3/31/2019 | 26,932 | $ 2.24 | 26,932 | $ 4,298
4/1/2019 to 4/30/2019 | 4,300 | $ 2.24 | 4,300 | $ 4,288
5/1/2019 to 5/31/2019 | 57,817 | $ 2.49 | 57,817 | $ 4,145
6/1/2019 to 6/30/2019 | 11,146 | $ 2.32 | 11,146 | $ 4,119
8/1/2019 to 8/31/2019 | 37,567 | $ 2.69 | 37,567 | $ 4,018
9/1/2019 to 9/30/2019 | 17,531 | $ 2.98 | 17,531 | $ 3,965
Fiscal Year 2019 | 211,136 | $ 2.55 | 211,136 | $ 3,965


Question: What is the total number of shares purchased in fiscal year 2018 and 2019 respectively?
Answer: 217,732, 211,136
Contractual Obligations
Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:
Table:
 |  |  | Payments Due By Period (in thousands)  |  | 
Contractual Obligations | Total | Less than 1 Year | 1-3 Years | 3-5  Years | 5 Years
Operating leases  | 47,774 | $15,363 | $22,919 | $ 9,382 | $110
Long-term debt  | 55,000 | — | — | 55,000 | —
Purchase obligations:    |  |  |  |  | 
Feed grains, feed ingredients and packaging supplies | 199,097 | 199,097 | — |  | 
Construction contracts and other  | 8,996 | 8,996 | — | — | —
Claims payable  | 20,587 | 9,687 | 10,900 | — | —
Total  | 331,454 | $233,143 | $33,819 | $ 64,382 | $110


Question: What is the percentage constitution of the total claims payable among the total contractual obligations?
Answer: 6.21
Calculation: (20,587/331,454) * 100
A. Selected Financial Data
The following selecte The following selected historical financial information should be read in conjunction with our audited financial statements and related notes, which are included herein, together with Item 5. Operating and Financial Review and Prospects. The Statements of Operations data for each of the three years ended December 31, 2019, 2018 and 2017 and selected Balance Sheet data as of December 31, 2019 and 2018 have been derived from our audited financial statements included elsewhere in this document. The Statements of Operations financial information for each of the years ended December 31, 2016 and 2015 and selected balance sheet information as of December 31, 2017, 2016 and 2015 have been derived from our audited financial statements not included in this Annual Report on Form 20-F.
Table:
SELECTED CONSOLIDATED FINANCIAL DATA Year ended December 31,  |  |  |  |  | 
All figures in thousands of USD except share data  | 2019 | 2018 | 2017 | 2016 | 2015
Voyage Revenues   | 317,220 | 289,016 | 297,141 | 357,451 | 445,738
Voyage Expenses   | (141,770) | (165,012) | (142,465) | (125,987) | (158,656)
Vessel Operating Expense   | (66,033) | (80,411) | (87,663) | (80,266) | (66,589)
General and Administrative Expenses   | (13,481) | (12,727) | (12,575) | (12,296) | (9,790)
Depreciation Expenses   | (63,965) | (60,695) | (100,669) | (90,889) | (82,610)
Impairment Loss on Vessel   | - | (2,168) | (110,480) | - | -
Impairment Loss on Goodwill   | - | - | (18,979) | - | -
Loss on Disposal of Vessels   | - | (6,619) | - | - | -
Settlement Received   | - | - | - | 5,328 | -
Net Operating (Loss) Income   | 31,971 | (38,616) | (175,690) | 53,341 | 128,093
Interest Income   | 298 | 334 | 347 | 215 | 114
Interest Expense   | (38,390) | (34,549) | (20,464) | (11,170) | (10,855)
Other Financial (Expense)   | (4,160) | (14,729) | (644) | (98) | (167)
Total Other Expenses   | (42,252) | (48,944) | (20,761) | (11,053) | (10,908)
Income Tax Expense   | (71) | (79) | (83) | (102) | (96)
(Loss) Gain on Equity Method Investment   | - | (7,667) | (8,435) | (46,642) | (2,462)
Net (Loss) Income   | (10,352) | (95,306) | (204,969) | (4,456) | 114,627
Basic Earnings (Loss) per Share   | (0.07) | (0.67) | (1.97) | (0.05) | 1.29
Diluted Earnings (Loss) per Share   | (0.07) | (0.67) | (1.97) | (0.05) | 1.29
Cash Dividends Declared per Share   | 0.10 | 0.07 | 0.53 | 1.37 | 1.38
Basic Weighted Average Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680 | 92,531,001 | 89,182,001
Diluted Weighted Average Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680 | 92,531,001 | 89,182,001
Market Price per Common Share as of December 31,   | 4.92 | 2.00 | 2.46 | 8.40 | 15.54


Question: What is the average voyage revenue in 2018 and 2019?
Answer: 303118
Calculation: (289,016 + 317,220)/2
Impairment test for goodwill
Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:
Table:
 | 2019 | (Restated) 2018
 | £m | £m
Digital | 327.6 | 342.6
Webzone | 6.6 | 6.9
Total | 334.2 | 349.5


Question: What is the goodwill for  Digital in 2019?
Answer: 327.6
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: What is the change in Trade payables from 2018 to 2019?
Answer: -698
Calculation: 3,486-4,184
(iii) Contract balances
Increases in the balance of accrued and unearned revenue during the year relate to the acquisition of Sigma Systems (refer to Note 24). Additionally, the increase in accrued revenue was a result of software licences deployed on contract inception but have yet to be billed to the customer.
Revenues recognised in the current reporting period that was included in deferred revenue at the beginning of the reporting period was $22,251,000, representing support and maintenance performed during the period.
Table:
 | 2019 | 2018
 | $’000 | $’000
Accrued revenue | 27,817 | 5,824
Unearned revenue | 27,069 | 22,914


Question: What was the average accrued revenue between 2018 and 2019?
Answer: 16820.5
Calculation: (27,817 + 5,824) / 2
Equity in net earnings of affiliates:
The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs.
The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.
Table:
 |  | December 31, |  | 
(in thousands of $) | 2018 | 2017 | Change | % Change
Share of net earnings in Golar Partners | 7,001 | 17,702 | (10,701) | (60)%
Impairment of investment in Golar Partners | (149,389) | — | (149,389) | 100%
Net loss on deemed disposal of investments in Golar Partners | — | (16,992) | 16,992 | 100%
Share of net earnings in other affiliates | 3,711 | 793 | 2,918 | 368%
 | (138,677) | 1,503 | (140,180) | (9,327)%


Question: What was the change in ownership interest held in Golar Partners?
Answer: 0.2
Calculation: (32.0% - 31.8% ) * 100
5.2 Employee share plans (continued)
Shares issued under the FY2019, FY2018 and FY2017 Performance Rights plans
For the purposes of Sections 200B and 200E of the Corporations Act, iSelect shareholders have approved the giving of any potential benefits under the Performance Rights Plan provided in connection with any future retirement of a participant who holds a ‘managerial or Executive office’ such that for the purposes of the provisions, those benefits will not be included in the statutory limit.
Change in control
Upon a ‘change of control’, the Board has discretion to determine that some or all of the participants’ Performance Rights vest immediately.
FY2018 Performance Rights Plan
The following table illustrates the number of, and movements in, shares issued during the year:
Table:
 | 2019 NUMBER | 2018 NUMBER
Outstanding at the beginning of the period | 547,949 | -
Granted during the period | - | 772,303
Forfeited during the period | (140,687) | (224,354)
Exercised during the period | - | -
Outstanding at the end of the period | 407,262 | 547,949


Question: In which year is the number of outstanding shares at the end of the period higher?
Answer: 2018
Calculation: Find the year with the higher number of outstanding shares at the end of the period
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued)
Sales to unaffiliated customers are as follows (in thousands):
Table:
 |  | Fiscal | 
SALES | 2019 | 2018 | 2017
United States | $339,585 | $309,495 | $297,699
Foreign countries: |  |  | 
South Korea | 313,461 | 652,313 | 628,369
China | 194,653 | 235,568 | 162,316
Japan | 138,028 | 180,223 | 154,985
Asia-Pacific, other | 93,389 | 124,733 | 107,713
Germany | 145,285 | 166,926 | 145,835
Europe, other | 148,680 | 171,936 | 162,162
Rest of World | 57,559 | 61,379 | 64,232
Total foreign countries sales | 1,091,055 | 1,593,078 | 1,425,612
Total sales | $1,430,640 | $1,902,573 | $1,723,311


Question: What was the percentage change in Rest of World in 2019 from 2018?
Answer: -6.22
Calculation: ((57,559-61,379)/61,379) * 100
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 5: ACCOUNTS RECEIVABLE, NET
Accounts receivable consisted of the following:
Table:
 | December 31, 2019 | December 31,2018
Accounts receivable | $68,309 | $76,376
Less: provision for doubtful receivables | (16,377) | (16,086)
Accounts receivable, net | $51,932 | $60,290


Question: Which years does the table provide information for accounts receivable?
Answer: 2019, 2018
the following table provides certain information as of may 31 , 2014 concerning the shares of the company 2019s common stock that may be issued under existing equity compensation plans . for more information on these plans , see note 11 to notes to consolidated financial statements . plan category number of securities to be issued upon exercise of outstanding options , warrants and rights weighted- average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) equity compensation plans approved by security holders 766801 $ 40.85 8945694 equity compensation plans not approved by security holders 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( a ) | weighted-average exerciseprice of outstanding options warrants and rights ( b ) | number of securitiesremaining available forfuture issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 766801 | $ 40.85 | 8945694
equity compensation plans not approved by security holders | 2014 | 2014 | 2014
total | 766801 | $ 40.85 | 8945694
the information presented in the table above includes shares of common stock available for issuance other than upon the exercise of an option , warrant or right under the employee stock purchase plan and the 2011 incentive plan .
in addition , it includes 977296 shares authorized under the amended and restated 2005 incentive plan and 584004 shares authorized under the 2000 long-term incentive plan .
as previously disclosed , we do not intend to issue shares under either the amended and restated 2005 incentive plan or the 2000 long-term incentive plan .
item 13 2014 certain relationships and related transactions , and director independence we incorporate by reference in this item 13 the information regarding certain relationships and related transactions between us and our affiliates and the independence of our directors contained under the headings 201ccertain relationships and related transactions 201d and 201cboard independence 201d from our proxy statement to be delivered in connection with our 2014 annual meeting of shareholders .
item 14 2014principal accounting fees and services we incorporate by reference in this item 14 the information regarding principal accounting fees and services contained under the heading 201cratification of the reappointment of auditors 201d from our proxy statement to be delivered in connection with our 2014 annual meeting of shareholders. .

Question: what is the total value of securities approved by security holders but net yer issued , ( in millions ) ?
Answer: 365.4
Calculation: multiply(8945694, 40.85), divide(#0, const_1000000)