hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
ITEM 6. SELECTED FINANCIAL DATA
In December 2016, we acquired the 67% remaining interest in Inotera and began consolidating Inotera's operating results. In the periods presented above through December 2016, Inotera sold DRAM products exclusively to us through supply agreements. The cash paid for the Inotera Acquisition was funded, in part, with a term loan of 80 billion New Taiwan dollars and $986 million from the sale of 58 million shares of our common stock. See "Item 8. Financial Statements and Supplementary Data – Notes to Consolidated Financial Statements – Acquisition of Inotera."
Table:
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (in millions, except per share amounts) |  | 
Revenue | $23,406 | $30,391 | $20,322 | $12,399 | $16,192
Gross margin | 10,702 | 17,891 | 8,436 | 2,505 | 5,215
Operating income | 7,376 | 14,994 | 5,868 | 168 | 2,998
Net income (loss) | 6,358 | 14,138 | 5,090 | (275) | 2,899
Net income (loss) attributable to Micron | 6,313 | 14,135 | 5,089 | (276) | 2,899
Diluted earnings (loss) per share | 5.51 | 11.51 | 4.41 | (0.27) | 2.47
Cash and short-term investments | 7,955 | 6,802 | 5,428 | 4,398 | 3,521
Total current assets | 16,503 | 16,039 | 12,457 | 9,495 | 8,596
Property, plant, and equipment | 28,240 | 23,672 | 19,431 | 14,686 | 10,554
Total assets | 48,887 | 43,376 | 35,336 | 27,540 | 24,143
Total current liabilities | 6,390 | 5,754 | 5,334 | 4,835 | 3,905
Long-term debt | 4,541 | 3,777 | 9,872 | 9,154 | 6,252
Total Micron shareholders' equity | 35,881 | 32,294 | 18,621 | 12,080 | 12,302
Noncontrolling interests in subsidiaries | 889 | 870 | 849 | 848 | 937
Total equity | 36,770 | 33,164 | 19,470 | 12,928 | 13,239


Question: How much of the remaining interests in Inotera that the company acquire in 2016?
Answer: 67%
SUMMARY STATEMENTS OF FINANCIAL POSITION
Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar.
The Group’s financial position remains healthy. 

The Group’s financial position remains healthy.
Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. 

Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments.
Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
Table:
 | As at 31 March | 
 | 2019 | 2018
 | (S$ million) | (S$ million)
Current assets | 7,078 | 6,759
Non-current assets | 41,837 | 41,737
Total assets | 48,915 | 48,496
Current liabilities | 8,794 | 8,429
Non-current liabilities | 10,311 | 10,355
Total liabilities | 19,105 | 18,784
Net assets | 29,810 | 29,712
Share capital | 4,127 | 4,127
Retained earnings | 27,513 | 27,269
Currency translation reserve (1) | (1,768) | (1,284)
Other reserves | (35) | (376)
Equity attributable to shareholders | 29,838 | 29,737
Non-controlling interests and other reserve | (28) | (26)
Total equity | 29,810 | 29,712


Question: Why did currency translation losses increase?
Answer: mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
SIGNIFICANT ASSUMPTIONS
We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans.
(1) Cost of living indexation rate is only applicable to DB pension plans
The weighted average duration of the post-employment benefit obligation is 14 years.
We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4%
Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.
Table:
 | DB PENSION PLANS AND OPEB PLANS | 
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Post-employment benefit obligations |  | 
Discount rate | 3.1% | 3.8%
Rate of compensation increase | 2.25% | 2.25%
Cost of living indexation rate (1) | 1.6% | 1.6%
Life expectancy at age 65 (years) | 23.2 | 23.1


Question: What is the weighted average duration of the post-employment benefit obligation?
Answer: 14 years
Movements in Class A ordinary share capital
Class A shares as of June 30, 2019 and June 30, 2018 does not include 911,367 and 827,871 shares of restricted stock outstanding, respectively, that are subject to forfeiture or repurchase.
Table:
 | Number of Shares | Amount
 |  | (U.S. $ in thousands)
Details |  | 
Balance as of June 30, 2017 | 91,979,704 | $9,198
Conversion of Class B ordinary shares | 5,861,707 | 587
Exercise of share options | 1,902,084 | 190
Issuance for settlement of RSUs | 5,253,809 | 525
Vesting of share options that were early exercised | 374,496 | 37
Balance as of June 30, 2018 | 105,371,800 | 10,537
Conversion of Class B ordinary shares | 5,219,947 | 522
Exercise of share options | 1,496,875 | 150
Issuance for settlement of RSUs | 4,674,873 | 467
Vesting of share options that were early exercised | 510,071 | 51
Balance as of June 30, 2019 | 117,273,566 | $11,727


Question: What is the total number of shares as of June 30, 2018 and 2019 respectively?
Answer: 105,371,800, 117,273,566
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 and 2011 . of cash on hand , cash generated by operations , borrowings under our revolving credit facility and future financing transactions . under the program , management is authorized to purchase shares from time to time through open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements , and subject to stock price , business conditions , market conditions and other factors . the repurchase program does not have an expiration date . the above repurchases were funded using cash on hand . there were no repurchases of our series a common stock or series b common stock during the three months ended december 31 , 2011 . december 31 , december 31 , december 31 , december 31 .

Table:
 | december 31 2008 | december 31 2009 | december 31 2010 | december 31 2011
disca | $ 102.53 | $ 222.09 | $ 301.96 | $ 296.67
discb | $ 78.53 | $ 162.82 | $ 225.95 | $ 217.56
disck | $ 83.69 | $ 165.75 | $ 229.31 | $ 235.63
s&p 500 | $ 74.86 | $ 92.42 | $ 104.24 | $ 104.23
peer group | $ 68.79 | $ 100.70 | $ 121.35 | $ 138.19
.

Question: what was the percentage cumulative total shareholder return on disca from september 18 , 2008 to december 31 , 2011?
Answer: 196.67
Calculation: subtract(296.67, const_100), divide(#0, const_100)
Contractual Obligations
Our contractual obligations as of August 31, 2019 are summarized below. As disclosed below, while we have certain non-cancelable purchase order obligations for property, plant and equipment, we generally do not enter into non-cancelable purchase orders for materials until we receive a corresponding purchase commitment from our customer. Non-cancelable purchase orders do not typically extend beyond the normal lead time of several weeks, at most. Purchase orders beyond this time frame are typically cancelable.
(1) Consists of interest on notes payable and long-term debt outstanding as of August 31, 2019. Certain of our notes payable and long-term debt pay interest at variable rates. We have applied estimated interest rates to determine the value of these expected future interest payments.
(2) Consists of purchase commitments entered into as of August 31, 2019 primarily for property, plant and equipment and software pursuant to legally enforceable and binding agreements.
(3) Includes the estimated company contributions to funded pension plans during fiscal year 2020 and the expected benefit payments for unfunded pension and postretirement plans from fiscal years 2020 through 2029. These future payments are not recorded on the Consolidated Balance Sheets but will be recorded as incurred.
(4) Includes (i) a $28.5 million capital commitment, (ii) a $16.2 million obligation related to a new human resource system and (iii) $33.0 million related to the one-time transition tax as a result of the Tax Act that will be paid in annual installments through fiscal year 2026.
(5) As of August 31, 2019, we have $1.5 million and $103.7 million recorded as a current and a long-term liability, respectively, for uncertain tax positions. We are not able to reasonably estimate the timing of payments, or the amount by which our liability for these uncertain tax positions will increase or decrease over time, and accordingly, this liability has been excluded from the above table.
Table:
 |  |  | Payments due by period (in thousands) |  | 
 | Total | Less than 1 year | 1-3 years | 3-5 years | After 5 years
Notes payable and long-term debt | $2,496,465 | $375,181 | $491,655 | $1,134,733 | $494,896
Future interest on notes payable and long-term debt(1) | 373,762 | 109,506 | 142,082 | 55,463 | 66,711
Operating lease obligations | 603,185 | 118,312 | 187,644 | 114,297 | 182,932
Capital lease obligations | 77,829 | 6,038 | 11,726 | 10,928 | 49,137
Non-cancelable purchase order obligations(2) | 351,230 | 289,516 | 61,537 | 177 | —
Pension and post retirement contributions and payments(3) | 14,618 | 1,135 | 1,904 | 2,396 | 9,183
Other(4) | 77,669 | 17,922 | 27,863 | 14,214 | 17,670
Total contractual obligations(5) | $3,994,758 | $917,610 | $924,411 | $1,332,208 | $820,529


Question: How many contractual obligations had a total payments due that exceeded $500,000 thousand?
Answer: 2
Calculation: Notes payable and long-term debt##Operating lease obligations
23. Trade and other payables
Notes
1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants.
2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants.
Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing.
The Directors consider that the carrying amount of trade payables approximates their fair value.
Table:
 |  | 2019 | 2018
Note | Note | $ million | $ million
Current |  |  | 
Trade payables |  | 24.6 | 12.9
Payments received on account1 |  | 2.3 | 1.0
Other taxes and social security costs |  | 4.6 | 3.7
Other payables |  | 1.5 | 1.0
Accruals1 |  | 49.3 | 43.2
Government grants1 | 24 | 1.8 | 1.3
 |  | 84.1 | 63.1
Non-current |  |  | 
Other payables2 |  | 0.8 | 4.4
Government grants2 | 24 | 0.2 | 1.0
 |  | 1.0 | 5.4
 |  | 85.1 | 68.5


Question: What was the amount of government grants included within other payables in 2018?
Answer: $1.0 million
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: In which years were the total restructuring reserves calculated for?
Answer: 2019, 2018
ALTERNATIVE PERFORMANCE MEASURES
Net profit/(loss) for the year excluding impairment:
Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.
Table:
USDm | 2019 | 2018 | 2017
Reconciliation to net profit/(loss) for the year |  |  | 
Net profit/(loss) for the year | 166.0 | -34.8 | 2.4
Reversal of impairment losses on tangible assets | -120.0 | - | -
Net profit/(loss) for the year excluding impairment | 46.0 | -34.8 | 2.4


Question: What was the change in Net profit/(loss) for the year excluding impairment in 2019 from 2018?
Answer: 80.8
Calculation: 46.0-(-34.8)
vertex pharmaceuticals incorporated notes to consolidated financial statements ( continued ) f . marketable securities ( continued ) unrealized losses in the portfolio relate to various debt securities including u.s . government securities , u.s . government-sponsored enterprise securities , corporate debt securities and asset-backed securities . for these securities , the unrealized losses are primarily due to increases in interest rates . the investments held by the company are high investment grade and there were no adverse credit events . because the company has the ability and intent to hold these investments until a recovery of fair value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2006 and 2005 . gross realized gains and losses for 2006 were $ 4000 and $ 88000 respectively . gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively . gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively . g . restricted cash at december 31 , 2006 and 2005 , the company held $ 30.3 million and $ 41.5 million respectively , in restricted cash . at december 31 , 2006 and 2005 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company 2019s landlords pursuant to certain operating lease agreements . h . property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation and amortization expense for the years ended december 31 , 2006 , 2005 and 2004 was $ 25.4 million , $ 26.3 million and $ 28.4 million , respectively . in 2006 and 2005 , the company wrote off certain assets that were fully depreciated and no longer utilized . there was no effect on the company 2019s net property and equipment . additionally , the company wrote off or sold certain assets that were not fully depreciated . the net loss on disposal of those assets was $ 10000 for 2006 , $ 344000 for 2005 and $ 43000 for 2004 . i . altus investment altus pharmaceuticals , inc . ( 201caltus 201d ) completed an initial public offering in january 2006 . as of the completion of the offering , vertex owned 817749 shares of common stock and warrants to purchase 1962494 shares of common stock ( the 201caltus warrants 201d ) . in addition , the company , as of the completion .

Table:
 | 2006 | 2005
furniture and equipment | $ 97638 | $ 98387
leasehold improvements | 74875 | 66318
computers | 19733 | 18971
software | 21274 | 18683
total property and equipment gross | 213520 | 202359
less accumulated depreciation and amortization | 151985 | 147826
total property and equipment net | $ 61535 | $ 54533
furniture and equipment $ 97638 $ 98387 leasehold improvements 74875 66318 computers 19733 18971 software 21274 18683 total property and equipment , gross 213520 202359 less accumulated depreciation and amortization 151985 147826 total property and equipment , net $ 61535 $ 54533 .

Question: in 2006 what was the ratio of the gross realized gains to the losses
Answer: 0.05
Calculation: divide(4000, 88000)
The tax effect of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following:
The liability for gross unrecognized tax benefits at May 26, 2019 was $44.1 million, excluding a related liability of $11.7 million for gross interest and penalties. Included in the balance at May 26, 2019 are $1.0 million of tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. Any associated interest and penalties imposed would affect the tax rate. As of May 27, 2018, our gross liability for unrecognized tax benefits was $32.5 million, excluding a related liability of $7.7 million for gross interest and penalties. Interest and penalties recognized in the Consolidated Statements of Operations was an expense of $1.2 million in fiscal 2019, an expense of $1.6 million in fiscal 2018, and a benefit of $0.3 million in fiscal 2017.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
 | May 26, 2019 |  | May 27, 2018 | 
 | Assets | Liabilities | Assets | Liabilities
Property, plant and equipment | $— | $240.7 | $— | $141.0
Inventory | 15.2 | — | 2.6 | —
Goodwill, trademarks and other intangible assets | — | 1,187.0 | — | 406.2
Accrued expenses | 11.8 | — | 15.5 | —
Compensation related liabilities | 35.9 | — | 34.1 | —
Pension and other postretirement benefits | 54.6 | — | 45.8 | —
Investment in unconsolidated subsidiaries | — | 185.4 | — | 165.8
Other liabilities that will give rise to future tax deductions | 123.5 | — | 109.7 | —
Net capital and operating loss carryforwards | 766.5 | — | 762.5 | —
Federal credits | 18.0 | — | 3.5 | —
Other | 37.6 | 24.0 | 23.6 | 9.5
 | 1,063.1 | 1,637.1 | 997.3 | 722.5
Less: Valuation allowance | (738.1) | — | (739.6) | —
Net deferred taxes | $325.0 | $1,637.1 | $257.7 | $722.5


Question: What is the percentage change in the deferred tax assets of accrued expenses as well as federal credits of 2019 compared to 2018?
Answer: 56.84
Calculation: (((11.8+18.0)-(15.5+3.5))/(15.5+3.5) ) * 100