hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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: what was the difference in percentage five-year cumulative return for intel versus the s&p 500 index for the five years ended 2013?
Answer: -22%
Calculation: subtract(214, 100), divide(#0, 100), subtract(236, 100), divide(#2, 100), subtract(#1, #3)
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.
Table:
 | Year Ended December 31, |  | 
 | 2018 | 2017 | Change
Other Operating Data |  |  | 
Average Revenue Per Unit (ARPU) |  |  | 
ARPU—on-net | $ 480 | $ 506 | (5.1)%
ARPU—off-net | $ 1,155 | $ 1,239 | (6.8)%
Average price per megabit | $ 0.82 | $ 1.11 | (25.9)%
Customer Connections—end of period |  |  | 
On-net | 68,770 | 61,334 | 12.1%
Off-net | 10,974 | 9,953 | 10.3%


Question: What is the percentage change in on-net APRU between 2017 and 2018? 
Answer: -5.14
Calculation: ((480 - 506)/506 ) * 100
Item 6. Selected Financial Data
The selected financial data presented for each of the five years ended December 31, 2019 is derived from our audited consolidated financial statements. The selected financial data presented should be read in conjunction with our consolidated financial statements, the notes to our consolidated financial statements and Item 7 “Management's Discussion and Analysis of Financial Condition and Results of Operations.”
(1) On January 1, 2019, we adopted Accounting Standards Codification (ASC) 842, Leases, using the modified retrospective method at the beginning of the period of adoption, January 1, 2019, through the recognition of a lease obligation and corresponding right of use asset. Results for reporting periods beginning after January 1, 2019 are presented under ASC 842, while prior periods amount were not adjusted and continue to be reported in accordance with ASC 840, Leases.
(2) On January 1, 2018, we adopted ASC 606, Revenue from Contracts with Customers, using the modified retrospective method applied to those contracts that were not substantially complete as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts were not adjusted and continue to be reported in accordance with ASC 605, Revenue Recognition.
(3) The Tax Cuts and Jobs Act, enacted on December 22, 2017, reduces the U.S. corporate tax rate from 35% to 21% beginning in 2018. Due to the enactment of the Tax Cuts and Jobs Act, our income tax expense was reduced by $50.6 million for the year ended December 31, 2017 from the re-measurement of our existing deferred tax assets and liabilities.
(4) Over the past five years, we completed 7 acquisitions. In aggregate, these acquisitions have added $343.6 million in goodwill. For additional information on our recent acquisitions, see Note 5 to our consolidated financial statements in Item 8.
Table:
 |  |  | Year Ended December 31, |  | 
 | 2019 (1) | 2018 (2) | 2017 (3) | 2016 | 2015
 |  |  | (in thousands, except per share amounts) |  | 
Statement of Income Data: |  |  |  |  | 
Revenues | $2,222,559 | $1,958,557 | $1,717,018 | $1,601,596 | $1,550,117
Operating income | $138,325 | $112,742 | $98,194 | $90,963 | $84,886
Net income | $113,890 | $82,097 | $114,141 | $56,391 | $51,127
Basic earnings per share (Class A and B) | $2.85 | $2.08 | $2.94 | $1.48 | $1.36
Diluted earnings per share (Class A and B) | $2.83 | $2.06 | $2.91 | $1.47 | $1.36
Dividend per share | $1.08 | $1.00 | $0.84 | $0.84 | $0.84
Balance Sheet Data: |  |  |  |  | 
Working capital | $154,753 | $196,652 | $138,879 | $229,659 | $189,276
Goodwill (4) | $1,191,259 | $1,085,806 | $1,084,560 | $955,874 | $919,591
Total assets | $2,107,914 | $1,803,871 | $1,744,475 | $1,598,464 | $1,506,424
Long-term debt | $36,500 | $7,500 | $31,000 | $— | $—


Question: What is the company’s return on assets in 2017?
Answer: 6.54
Calculation: (($114,141/ $1,744,475) ) * 100
Note 3 – Net Income per Share
Potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows:
Table:
Fiscal Year Ended |  |  | 
 | December 27, 2019 | December 28, 2018 | December 29, 2017
Restricted Share Awards (“RSAs”) | 132,861 | 42 | 84,511
Stock options | — | — | 201,799
Convertible notes | 76,384 | — | —


Question: What is the average value of the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017?
Answer: 72471.33
Calculation: (132,861+42+ 84,511)/3
Medical Segment Results
Below is a table summarizing results for the fiscal years ended:
Net Sales. The Medical segment had minimal net sales in both periods from newly launched products.
Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings.
Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources
Table:
(Dollars in Millions) | April 28, 2018 | April 29, 2017 | Net Change ($) | Net Change (%)
Net Sales | $ 0.3 | $ 0.2 | $ 0.1 | 50.0 %
Gross Profit | $ (3.5) | $ (3.1) | $ (0.4) | (12.9)%
Loss from Operations | $ (11.4) | $ (8.5) | $ (2.9) | (34.1)%


Question: What was the net sales in 2018?
Answer: $ 0.3
Prepayments
Prepayments consist of the following and are included in prepayments and other current assets on the balance sheet:
Table:
 | 2019 | 2018
 | (in thousands) | 
Contract manufacturer and supplier prepayments | $143,392 | $131,642
Prepaid taxes | 8,046 | 9,646
Prepaid maintenance and other services | 8,503 | 8,487
Other prepayments | 16,753 | 12,744
Total prepayments | $176,694 | $162,519


Question: What was the percentage change in prepaid taxes from 2018 to 2019?
Answer: -16.59
Calculation: ((8,046-9,646)/9,646) * 100
Restricted Stock Awards and Restricted Stock Unit Awards
For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of CenturyLink common stock on the accounting grant date. We also grant equity-based awards that contain service conditions as well as additional market or performance conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as market or performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is based on our total shareholder return over the three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more financial performance targets during the two or three-year service period.
The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2019:
(1) Shares granted whose related performance conditions were not finalized at December 31, 2019, were excluded from this figure.
During 2018, we granted 9.7 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $17.02. During 2017, we granted 5.2 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $22.02. The total fair value of restricted stock that vested during 2019, 2018 and 2017, was $118 million, $169 million and $60 million, respectively.
Table:
 | Number of shares | Weighed-Average Grant Date Fair Value
 | (In thousands) | 
Non-vested at December 31, 2018 | 17,059 | $19.65
Granted(1) | 9,780 | 12.41
Vested | (9,038) | 19.54
Forfeited | (1,757) | 18.62
Non-vested at December 31, 2019 | 16,044 | 15.42


Question: How was the award fair value calculated for wards having both service and market conditions?
Answer: using Monte-Carlo simulations
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated.
(1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
(2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration.
(3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.
Table:
 |  | Years ended December 31, | 
 | 2018 | 2019 | 
 | NT$ | NT$ | US$
 |  | (in thousands) | 
Audit Fees (1) | 52,794 | 62,040 | 2,074
Audit-related Fees (2) | 1,283 | 1,095 | 37
Tax Fees (3) | 4,304 | 3,943 | 132
Total | 58,381 | 67,078 | 2,243


Question: Who approves the audit and non-audit services performed by Ernst & Young?
Answer: audit committee
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends.
These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below.
These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
(a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items.
(b) Includes all cash dividends and other cash distributions received from our investments.
(c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations.
(d) Represents intangible asset impairment charges recognized during the period.
(e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.
Table:
 |  |  |  | Year Ended December 31, | 
(In millions, unaudited) | 2019 | 2018 | 2017 | 2016 | 2015
Net income (loss) | $ (20.0) | $ (50.5) | $ 65.3 | $ 15.2 | $ (0.7)
Add (subtract): |  |  |  |  | 
Interest expense, net of interest income | 136.7 | 134.5 | 129.8 | 76.8 | 79.6
Income tax expense (benefit) | (3.7) | (24.1) | (124.9) | 23.0 | 2.8
Depreciation and amortization | 381.2 | 432.6 | 291.8 | 174.0 | 179.9
EBITDA | 494.2 | 492.5 | 362.0 | 289.0 | 261.6
Adjustments to EBITDA: |  |  |  |  | 
Other, net (a) | (8.8) | 0.6 | 19.3 | (25.5) | (22.3)
Investment distributions (b) | 35.8 | 39.1 | 30.0 | 32.1 | 45.3
(Gain) loss on extinguishment of debt (c) | (4.5) | — | — | 6.6 | 41.2
Loss on impairment (d) | — | — | — | 0.6 | —
Non-cash, stock-based compensation (e) | 6.8 | 5.1 | 2.8 | 3.0 | 3.1
Adjusted EBITDA | $ 523.5 | $ 537.3 | $ 414.1 | $ 305.8 | $ 328.9


Question: What is the increase/ (decrease) in Interest expense, net of interest income from 2018 to 2019?
Answer: 2.2
Calculation: 136.7-134.5
With the highest-performance networks and unmatched new services and content, Bell is building a better communications experience at home, in the workplace and on the go.
And customers are responding: In 2019, Bell welcomed the industry’s highest number of new subscribers across the growth services of retail Internet, IPTV and wireless and diligently managed the decline in traditional home phone and other legacy services.
The speed and quality of Canada’s Best National Mobile Network drove unparalleled gains in both postpaid and prepaid wireless, Internet growth accelerated with the fastest consumer home Internet service available, while Fibe TV and Alt TV are winning customers over with leading product and programing innovations.
(1) Excludes wholesale subscribers.
(2) Excludes business telephone services.
Table:
BCE retail subscribers |  |  | 
(millions) | 2019 | 2018 | Change
Wireless | 9.96 | 9.61 | +3.6%
High-speed Internet(1) | 3.56 | 3.41 | +4.3%
Television(1) | 2.77 | 2.77 | +0.2%
Total growth services, subscribers: retail Internet, IPTV and wireless | 16.29 | 15.79 | +3.2%
Local residential telephone services(1)(2) | 2.70 | 2.96 | (8.9%)
Total(2) | 18.98 | 18.75 | +1.3%


Question: What is the percentage change in BCE retail subscribers for Wireless?
Answer: +3.6%
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 5 — Property, Plant and Equipment
Property, plant and equipment is comprised of the following:
Table:
 | As of December 31, | 
 | 2019 | 2018
Land and land improvements | $1,095 | $1,136
Buildings and improvements | 68,350 | 70,522
Machinery and equipment | 224,312 | 231,619
Less: Accumulated depreciation | (188,719) | (203,876)
Property, plant and equipment, net | $105,038 | $99,401


Question: What was the amount of Machinery and equipment in 2018?
Answer: 231,619
Goodwill Impairment and Restructuring Charges
A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.
Table:
 | For the Year Ended December 31, |  | Change Amount
 | 2018 | 2017 | 
 | (dollars in thousands) |  | 
Goodwill impairment and restructuring charges: |  |  | 
Restructuring charges | $ - | $752 | $(752)
Goodwill impairment | 9,174 | 8,418 | 756
Total goodwill impairment and restructuring charges | $9,174 | $9,170 | $4


Question: What is the value of the 2017 restructuring charges as a percentage of the 2017 total goodwill impairment and restructuring charges?
Answer: 8.2
Calculation: (752/9,170 ) * 100
13. CONTRIBUTED EQUITY
Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities).
On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end.
On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities.
Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.
Table:
 | 2019 | 2018
 | $'000 | $'000
Issued and paid up capital | 83,692 | 66,128
Contract for future issue of equity | 16,451 | -
Total contributed equity | 100,143 | 66,128
Number of stapled securities on Issue | 2019 | 2018
Opening balance at 1 July | 559,107,042 | 512,913,914
Institutional and retail placement | 105,677,937 | 39,712,882
Distribution reinvestment plan | 9,143,772 | 6,480,246
Closing balance at 30 June | 673,928,751 | 559,107,042


Question: What was the amount of equity raising done by the Group in 2018?
Answer: $175.4m
In addition to the results reported in accordance with accounting principles generally accepted in the United States (“US GAAP” or “GAAP”), we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends.
These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income (loss) as a measure of performance and net cash provided by operating activities as a measure of liquidity.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below.
These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash. The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
The following tables are a reconciliation of net income (loss) to Adjusted EBITDA:
(a) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including severance, non-cash pension and postretirement benefits and certain other miscellaneous items.
(b) Includes all cash dividends and other cash distributions received from our investments.
(c) Represents the redemption premium (discount) and write-off of unamortized debt issuance costs in connection with the redemption or retirement of our debt obligations.
(d) Represents intangible asset impairment charges recognized during the period.
(e) Represents compensation expenses in connection with the issuance of stock awards, which because of their non-cash nature, these expenses are excluded from adjusted EBITDA.
Table:
 |  |  |  | Year Ended December 31, | 
(In millions, unaudited) | 2019 | 2018 | 2017 | 2016 | 2015
Net income (loss) | $ (20.0) | $ (50.5) | $ 65.3 | $ 15.2 | $ (0.7)
Add (subtract): |  |  |  |  | 
Interest expense, net of interest income | 136.7 | 134.5 | 129.8 | 76.8 | 79.6
Income tax expense (benefit) | (3.7) | (24.1) | (124.9) | 23.0 | 2.8
Depreciation and amortization | 381.2 | 432.6 | 291.8 | 174.0 | 179.9
EBITDA | 494.2 | 492.5 | 362.0 | 289.0 | 261.6
Adjustments to EBITDA: |  |  |  |  | 
Other, net (a) | (8.8) | 0.6 | 19.3 | (25.5) | (22.3)
Investment distributions (b) | 35.8 | 39.1 | 30.0 | 32.1 | 45.3
(Gain) loss on extinguishment of debt (c) | (4.5) | — | — | 6.6 | 41.2
Loss on impairment (d) | — | — | — | 0.6 | —
Non-cash, stock-based compensation (e) | 6.8 | 5.1 | 2.8 | 3.0 | 3.1
Adjusted EBITDA | $ 523.5 | $ 537.3 | $ 414.1 | $ 305.8 | $ 328.9


Question: What is the Net income (loss) for 2019?
Answer: $ (20.0)