hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
table of contents part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities . price range our common stock trades on the nasdaq global select market under the symbol 201cmktx 201d . the range of closing price information for our common stock , as reported by nasdaq , was as follows : on february 20 , 2013 , the last reported closing price of our common stock on the nasdaq global select market was $ 39.60 . holders there were 33 holders of record of our common stock as of february 20 , 2013 . dividend policy we initiated a regular quarterly dividend in the fourth quarter of 2009 . during 2012 and 2011 , we paid quarterly cash dividends of $ 0.11 per share and $ 0.09 per share , respectively . on december 27 , 2012 , we paid a special dividend of $ 1.30 per share . in january 2013 , our board of directors approved a quarterly cash dividend of $ 0.13 per share payable on february 28 , 2013 to stockholders of record as of the close of business on february 14 , 2013 . any future declaration and payment of dividends will be at the sole discretion of our board of directors . the board of directors may take into account such matters as general business conditions , our financial results , capital requirements , and contractual , legal , and regulatory restrictions on the payment of dividends to our stockholders or by our subsidiaries to the parent and any other such factors as the board of directors may deem relevant . recent sales of unregistered securities securities authorized for issuance under equity compensation plans please see the section entitled 201cequity compensation plan information 201d in item 12. .

Table:
2012: | high | low
january 1 2012 to march 31 2012 | $ 37.79 | $ 29.26
april 1 2012 to june 30 2012 | $ 37.65 | $ 26.22
july 1 2012 to september 30 2012 | $ 34.00 | $ 26.88
october 1 2012 to december 31 2012 | $ 35.30 | $ 29.00
2011: | high | low
january 1 2011 to march 31 2011 | $ 24.19 | $ 19.78
april 1 2011 to june 30 2011 | $ 25.22 | $ 21.00
july 1 2011 to september 30 2011 | $ 30.75 | $ 23.41
october 1 2011 to december 31 2011 | $ 31.16 | $ 24.57
.

Question: by how much did the high of mktx stock increase from 2011 to march 2012?
Answer: 21.3%
Calculation: subtract(37.79, 31.16), divide(#0, 31.16)
Other Income (Expense), Net
Additional information relating to Other income (expense), net is as follows:
nm -not meaningful
The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).
Table:
 |  |  | (dollars in millions)  Increase/ (Decrease) | Increase/ (Decrease)
Years Ended December 31, | 2019 | 2018 | (dollars in millions) | 2019 vs. 2018
Interest income  | $ 121 | $ 94 | $ 27 | 28.7%
Other components of net periodic benefit cost  | 627 | 3,068 | (2,441) | (79.6)
Early debt extinguishment costs  | (3,604) | (725) | (2,879) | nm 
Other, net  | (44) | (73) | 29 | 39.7
Total  | $ (2,900) | $2,364 | $ (5,264) | nm 


Question: What was the early debt redemption costs during 2019?
Answer: $3.6 billion
3.3 Fair value estimation The table below analyses the Group’s financial instruments carried at fair value as at 31 December 2019 by level of the inputs to valuation techniques used to measure fair value. Such inputs are categorised into three levels within a fair value hierarchy as follows:
Quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1);
Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (level 2); and
Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (level 3).
The fair value of financial instruments traded in active markets is determined with reference to quoted market prices at the end of the reporting period. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm’s length basis. These instruments are included in level 1.
The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required for evaluating the fair value of a financial instrument are observable, the instrument is included in level 2.
If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3.
Specific valuation techniques used to value financial instruments mainly include: • Dealer quotes for similar instruments; • The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and • Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments.
Table:
 | Level 1 | Level 2 | Level 3 | Total
 | RMB’Million | RMB’Million | RMB’Million | RMB’Million
As at 31 December 2019 |  |  |  | 
FVPL | 14,766 | 5,091 | 116,079 | 135,936
FVOCI | 74,707 | – | 7,014 | 81,721
OFA | – | 375 | – | 375
Other financial liabilities | – | 523 | 1,873 | 2,396
As at 31 December 2018 |  |  |  | 
FVPL | 10,875 | 5,009 | 81,993 | 97,877
FVOCI | 41,578 | – | 1,941 | 43,519
OFA | – | 2,032 | – | 2,032
Other financial liabilities | – | 40 | 4,466 | 4,506


Question: How is the fair value of financial instruments that are not traded in active markets determined?
Answer: using valuation techniques
jpmorgan chase & co./2009 annual report 173 trading assets and liabilities average balances average trading assets and liabilities were as follows for the periods indicated. .

Table:
year ended december 31 ( in millions ) | 2009 | 2008 | 2007
trading assets 2013 debt and equity instruments | $ 318063 | $ 384102 | $ 381415
trading assets 2013 derivative receivables | 110457 | 121417 | 65439
trading liabilities 2013 debt and equityinstruments ( a ) | $ 60224 | $ 78841 | $ 94737
trading liabilities 2013 derivative payables | 77901 | 93200 | 65198
( a ) primarily represent securities sold , not yet purchased .
note 4 2013 fair value option the fair value option provides an option to elect fair value as an alternative measurement for selected financial assets , financial liabilities , unrecognized firm commitments , and written loan com- mitments not previously carried at fair value .
elections elections were made by the firm to : 2022 mitigate income statement volatility caused by the differences in the measurement basis of elected instruments ( for example , cer- tain instruments elected were previously accounted for on an accrual basis ) while the associated risk management arrange- ments are accounted for on a fair value basis ; 2022 eliminate the complexities of applying certain accounting models ( e.g. , hedge accounting or bifurcation accounting for hybrid in- struments ) ; and 2022 better reflect those instruments that are managed on a fair value basis .
elections include : 2022 securities financing arrangements with an embedded derivative and/or a maturity of greater than one year .
2022 loans purchased or originated as part of securitization ware- housing activity , subject to bifurcation accounting , or managed on a fair value basis .
2022 structured notes issued as part of ib 2019s client-driven activities .
( structured notes are financial instruments that contain embed- ded derivatives. ) 2022 certain tax credits and other equity investments acquired as part of the washington mutual transaction .
the cumulative effect on retained earnings of the adoption of the fair value option on january 1 , 2007 , was $ 199 million. .

Question: what is the increase of the total trading assets between the years 2007 and 2008 , in millions of dollars?
Answer: 58665
Calculation: add(384102, 121417), add(381415, 65439), subtract(#0, #1)
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 are the respective voyage expenses in 2018 and 2019?
Answer: 165,012, 141,770
17. OTHER NON-CURRENT ASSETS
(1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019.
(2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019.
(3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million.
"Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).
Table:
(in thousands of $) | 2019 | 2018
Oil derivative instrument (see note 24) | 45,640 | 84,730
Operating lease right-of-use-assets (1) | 9,847 | —
Foreign exchange swap (see note 24) | 214 | —
Mark-to-market interest rate swaps valuation (see note 24) | 8 | 6,298
Investment in OLT-O (2) | — | 7,347
Other non-current assets (3) | 24,700 | 40,729
 | 80,409 | 139,104


Question: What was the percentage change in other non-current assets between 2018 and 2019?
Answer: -39.36
Calculation: ((24,700 - 40,729)/40,729 ) * 100
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
19. Financial Income and Costs
An analysis of financial income and costs is as follows:
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Financial Income |  |  | 
Interest income | 2,650 | 4,784 | 5,318
Total financial income | 2,650 | 4,784 | 5,318
Financial Costs |  |  | 
Amortization and write-off of deferred loan/bond issuance costs/premium | 12,398 | 12,593 | 14,154
Interest expense on loans and realized loss on cash flow hedges | 85,813 | 111,600 | 122,819
Interest expense on bonds and realized loss on CCSs | 27,085 | 30,029 | 34,607
Lease charge | 10,875 | 10,520 | 10,506
Loss arising on bond repurchases at a premium (Note 13)13) | 1,459 | — | 2,119
Other financial costs, including unrealized foreign exchange losses on cash and bonds | 1,551 | 1,885 | 6,276
Total financial costs | 139,181 | 166,627 | 190,481


Question: Which year has the highest interest income?
Answer: 2019
Calculation: 5,318 > 4,784 > 2,650
13. EARNINGS (LOSS) PER SHARE
Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period.
On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date.
The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.
Table:
All figures in USD except number of shares and earnings (loss) per common share | 2019 | 2018 | 2017
Numerator:       |  |  | 
Net Loss   | (10,352) | (95,306) | (204,969)
Denominator:             |  |  | 
Basic - Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Dilutive – Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Loss per Common Share:             |  |  | 
Basic   | (0.07) | (0.67) | (1.97)
Diluted   | (0.07) | (0.67) | (1.97)


Question: What are the respective net loss in 2017 and 2018?
Answer: 204,969, 95,306
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 allocation of goodwill to the appropriate CGU based on?
Answer: the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill
awards . awards granted under the 2006 plan prior to december 5 , 2008 became fully vested and nonforfeitable upon the closing of the merger . awards may be granted under the 2006 plan , as amended and restated , after december 5 , 2008 only to employees and consultants of allied waste industries , inc . and its subsidiaries who were not employed by republic services , inc . prior to such date . at december 31 , 2009 , there were approximately 15.3 million shares of common stock reserved for future grants under the 2006 plan . stock options we use a lattice binomial option-pricing model to value our stock option grants . we recognize compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award , or to the employee 2019s retirement eligible date , if earlier . expected volatility is based on the weighted average of the most recent one-year volatility and a historical rolling average volatility of our stock over the expected life of the option . the risk-free interest rate is based on federal reserve rates in effect for bonds with maturity dates equal to the expected term of the option . we use historical data to estimate future option exercises , forfeitures and expected life of the options . when appropriate , separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes . the weighted- average estimated fair values of stock options granted during the years ended december 31 , 2009 , 2008 and 2007 were $ 3.79 , $ 4.36 and $ 6.49 per option , respectively , which were calculated using the following weighted-average assumptions: .

Table:
 | 2009 | 2008 | 2007
expected volatility | 28.7% ( 28.7 % ) | 27.3% ( 27.3 % ) | 23.5% ( 23.5 % )
risk-free interest rate | 1.4% ( 1.4 % ) | 1.7% ( 1.7 % ) | 4.8% ( 4.8 % )
dividend yield | 3.1% ( 3.1 % ) | 2.9% ( 2.9 % ) | 1.5% ( 1.5 % )
expected life ( in years ) | 4.2 | 4.2 | 4.0
contractual life ( in years ) | 7 | 7 | 7
expected forfeiture rate | 3.0% ( 3.0 % ) | 3.0% ( 3.0 % ) | 5.0% ( 5.0 % )
republic services , inc .
and subsidiaries notes to consolidated financial statements , continued .

Question: what was the percentage decline in the weighted- average estimated fair values of stock options from 2007 to 2008
Answer: -32.8%
Calculation: subtract(4.36, 6.49), divide(#0, 6.49)
Notes: (1) TWDV – Tax written down value
(2) NBV – Net book value
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
Table:
Company - 2018 | Provisions | Others | Total
Deferred tax assets | S$ Mil | S$ Mil | S$ Mil
Balance as at 1 April 2017 | 0.3 | 2.8 | 3.1
Effects of adoption of SFRS(I) 15 | - | (1.0) | (1.0)
Balance as at 1 April 2017, restated | 0.3 | 1.8 | 2.1
Credited to income statement | 0.2 | 9.0 | 9.2
Balance as at 31 March 2018 | 0.5 | 10.8 | 11.3
 |  | Accelerated tax | 
Company - 2018 |  | depreciation | Total
Deferred tax liabilities |  | S$ Mil | S$ Mil
Balance as at 1 April 2017 |  | (285.3) | (285.3)
Effects of adoption of SFRS(I) 1 |  | 10.2 | 10.2


Question: What does TWDV mean?
Answer: Tax written down value
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Cash and cash equivalents | $1,501.2 | $1,208.7 | $802.1
Restricted cash | 76.8 | 96.2 | 152.8
Total cash, cash equivalents and restricted cash | $1,578.0 | $1,304.9 | $954.9


Question: What was the change in restricted cash between 2018 and 2019?
Answer: -19.4
Calculation: 76.8-96.2
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 value added from fresh vacuum-sealed registrant processed chicken as a percentage of net sales dollars for fiscal years 2018 and 2019?
Answer: 36.75
Calculation: (38.3+ 35.2)/2