hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
net impairment we recognized $ 16.9 million and $ 14.9 million of net impairment during the years ended december 31 , 2012 and 2011 , respectively , on certain securities in our non-agency cmo portfolio due to continued deterioration in the expected credit performance of the underlying loans in those specific securities . the gross other-than-temporary impairment ( 201cotti 201d ) and the noncredit portion of otti , which was or had been previously recorded through other comprehensive income ( loss ) , are shown in the table below ( dollars in millions ) : year ended december 31 , 2012 2011 .

Table:
 | year ended december 31 2012 | 2011
other-than-temporary impairment ( 201cotti 201d ) | $ -19.8 ( 19.8 ) | $ -9.2 ( 9.2 )
less : noncredit portion of otti recognized into ( out of ) other comprehensive income ( loss ) ( before tax ) | 2.9 | -5.7 ( 5.7 )
net impairment | $ -16.9 ( 16.9 ) | $ -14.9 ( 14.9 )
provision for loan losses provision for loan losses decreased 20% ( 20 % ) to $ 354.6 million for the year ended december 31 , 2012 compared to 2011 .
the decrease in provision for loan losses was driven primarily by improving credit trends , as evidenced by the lower levels of delinquent loans in the one- to four-family and home equity loan portfolios , and loan portfolio run-off .
the decrease was partially offset by $ 50 million in charge-offs associated with newly identified bankruptcy filings during the third quarter of 2012 , with approximately 80% ( 80 % ) related to prior years .
we utilize third party loan servicers to obtain bankruptcy data on our borrowers and during the third quarter of 2012 , we identified an increase in bankruptcies reported by one specific servicer .
in researching this increase , we discovered that the servicer had not been reporting historical bankruptcy data on a timely basis .
as a result , we implemented an enhanced procedure around all servicer reporting to corroborate bankruptcy reporting with independent third party data .
through this additional process , approximately $ 90 million of loans were identified in which servicers failed to report the bankruptcy filing to us , approximately 90% ( 90 % ) of which were current at the end of the third quarter of 2012 .
as a result , these loans were written down to the estimated current value of the underlying property less estimated selling costs , or approximately $ 40 million , during the third quarter of 2012 .
these charge-offs resulted in an increase to provision for loan losses of $ 50 million for the year ended december 31 , 2012 .
the provision for loan losses has declined four consecutive years , down 78% ( 78 % ) from its peak of $ 1.6 billion for the year ended december 31 , 2008 .
we expect provision for loan losses to continue to decline over the long term , although it is subject to variability in any given quarter. .

Question: what was the percentage change in otti between 2011 and 2012?
Answer: 115%
Calculation: subtract(19.8, 9.2), divide(#0, 9.2)
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: How much would the company's income tax provision decrease if recognized as of December 31, 2019?
Answer: $343.5 million
devon energy corporation and subsidiaries notes to consolidated financial statements 2013 ( continued ) debt maturities as of december 31 , 2012 , excluding premiums and discounts , are as follows ( in millions ) : .

Table:
2013 | $ 3189
2014 | 500
2015 | 2014
2016 | 500
2017 | 750
2018 and thereafter | 6725
total | $ 11664
credit lines devon has a $ 3.0 billion syndicated , unsecured revolving line of credit ( the 201csenior credit facility 201d ) .
the senior credit facility has an initial maturity date of october 24 , 2017 .
however , prior to the maturity date , devon has the option to extend the maturity for up to two additional one-year periods , subject to the approval of the lenders .
amounts borrowed under the senior credit facility may , at the election of devon , bear interest at various fixed rate options for periods of up to twelve months .
such rates are generally less than the prime rate .
however , devon may elect to borrow at the prime rate .
the senior credit facility currently provides for an annual facility fee of $ 3.8 million that is payable quarterly in arrears .
as of december 31 , 2012 , there were no borrowings under the senior credit facility .
the senior credit facility contains only one material financial covenant .
this covenant requires devon 2019s ratio of total funded debt to total capitalization , as defined in the credit agreement , to be no greater than 65 percent .
the credit agreement contains definitions of total funded debt and total capitalization that include adjustments to the respective amounts reported in the accompanying financial statements .
also , total capitalization is adjusted to add back noncash financial write-downs such as full cost ceiling impairments or goodwill impairments .
as of december 31 , 2012 , devon was in compliance with this covenant with a debt-to- capitalization ratio of 25.4 percent .
commercial paper devon has access to $ 5.0 billion of short-term credit under its commercial paper program .
commercial paper debt generally has a maturity of between 1 and 90 days , although it can have a maturity of up to 365 days , and bears interest at rates agreed to at the time of the borrowing .
the interest rate is generally based on a standard index such as the federal funds rate , libor , or the money market rate as found in the commercial paper market .
as of december 31 , 2012 , devon 2019s weighted average borrowing rate on its commercial paper borrowings was 0.37 percent .
other debentures and notes following are descriptions of the various other debentures and notes outstanding at december 31 , 2012 , as listed in the table presented at the beginning of this note. .

Question: what percentage of total debt maturity occurred in 2018 and thereafter?
Answer: 57.65%
Calculation: divide(6725, 11664), multiply(#0, const_100)
five-year stock performance graph the graph below illustrates the cumulative total shareholder return on snap-on common stock since december 31 , 2008 , assuming that dividends were reinvested . the graph compares snap-on 2019s performance to that of the standard & poor 2019s 500 stock index ( 201cs&p 500 201d ) and a peer group . snap-on incorporated total shareholder return ( 1 ) fiscal year ended ( 2 ) snap-on incorporated peer group ( 3 ) s&p 500 .

Table:
fiscal year ended ( 2 ) | snap-onincorporated | peer group ( 3 ) | s&p 500
december 31 2008 | $ 100.00 | $ 100.00 | $ 100.00
december 31 2009 | 111.40 | 127.17 | 126.46
december 31 2010 | 153.24 | 169.36 | 145.51
december 31 2011 | 140.40 | 165.85 | 148.59
december 31 2012 | 223.82 | 195.02 | 172.37
december 31 2013 | 315.72 | 265.68 | 228.19
( 1 ) assumes $ 100 was invested on december 31 , 2008 , and that dividends were reinvested quarterly .
( 2 ) the company's fiscal year ends on the saturday that is on or nearest to december 31 of each year ; for ease of calculation , the fiscal year end is assumed to be december 31 .
( 3 ) the peer group consists of : stanley black & decker , inc. , danaher corporation , emerson electric co. , genuine parts company , newell rubbermaid inc. , pentair ltd. , spx corporation and w.w .
grainger , inc .
24 snap-on incorporated 2009 2010 2011 2012 2013 snap-on incorporated peer group s&p 500 .

Question: what is the return on investment if $ 100 are invested in snap-on at the end of 2008 and sold at the end of 2010?
Answer: 53.24%
Calculation: subtract(153.24, 100), divide(#0, 100)
The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below:
We believe that sufficient uncertainty exists regarding the realization of certain deferred tax assets that a valuation allowance is required. We continue to evaluate our taxable position quarterly and consider factors by taxing jurisdiction, including but not limited to factors such as estimated taxable income, any historical experience of losses for tax purposes and the future growth of OpenText.
Table:
 | June 30, | 
 | 2019 | 2018
Deferred tax assets |  | 
Non-capital loss carryforwards | $161,119 | $129,436
Capital loss carryforwards | 155 | 417
Undeducted scientific research and development expenses | 137,253 | 123,114
Depreciation and amortization | 683,777 | 829,369
Restructuring costs and other reserves | 17,845 | 17,202
Deferred revenue | 53,254 | 62,726
Other | 59,584 | 57,461
Total deferred tax asset | $1,112,987 | $1,219,725
Valuation Allowance | $(77,328) | $(80,924)
Deferred tax liabilities |  | 
Scientific research and development tax credits | $(14,482) | $(13,342)
Other | (72,599) | (82,668)
Deferred tax liabilities | $(87,081) | $(96,010)
Net deferred tax asset | $948,578 | $1,042,791
Comprised of: |  | 
Long-term assets | 1,004,450 | 1,122,729
Long-term liabilities | (55,872) | (79,938)
 | $948,578 | $1,042,791


Question: What is the difference between the Restructuring costs and other reserves in fiscal year 2019 and 2018?
Answer: 643
Calculation: 17,845-17,202
measurement point december 31 the priceline group nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | the priceline group inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2011 | 100.00 | 100.00 | 100.00 | 100.00
2012 | 132.64 | 116.41 | 116.00 | 119.34
2013 | 248.53 | 165.47 | 153.58 | 195.83
2014 | 243.79 | 188.69 | 174.60 | 192.42
2015 | 272.59 | 200.32 | 177.01 | 264.96
2016 | 313.45 | 216.54 | 198.18 | 277.56
.

Question: what was the percent of the growth in measurement of the the priceline group inc . from 2014 to 2015
Answer: 11.8%
Calculation: subtract(272.59, 243.79), divide(#0, 243.79)
29. Share-based payments continued
Share Incentive Plan
In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.
Table:
 | Group |  | Company | 
 | 2019 | 2018 | 2019 | 2018
 | £m | £m | £m | £m
Share Incentive Plan (‘SIP’) | – | 0.8 | – | –
Sharesave scheme (‘SAYE’) | 0.3 | 0.3 | – | –
Performance Share Plan (‘PSP’) | 2.1 | 1.8 | 1.3 | 0.7
Deferred Annual Bonus and Single Incentive Plan | 2.3 | 0.4 | 0.4 | 0.2
Total share-based payment charge | 4.7 | 3.3 | 1.7 | 0.9
NI and apprenticeship levy on applicable schemes | 1.2 | 0.4 | 0.6 | 0.1
Total charge | 5.9 | 3.7 | 2.3 | 1.0


Question: In which years were the share-based payments for the Share Incentive Plan ('SIP') accounted for?
Answer: 2019, 2018
Significant components of Teradyne’s deferred tax assets (liabilities) as of December 31, 2019 and 2018 were as follows:
As of December 31, 2019 and 2018, Teradyne evaluated the likelihood that it would realize deferred income taxes to offset future taxable income and concluded that it is more likely than not that a substantial majority of its deferred tax assets will be realized through consideration of both the positive and negative evidence. At December 31, 2019 and 2018, Teradyne maintained a valuation allowance for certain deferred tax assets of $77.2 million and $69.9 million, respectively, primarily related to state net operating losses and state tax credit carryforwards, due to the uncertainty regarding their realization. Adjustments could be required in the future if Teradyne estimates that the amount of deferred tax assets to be realized is more or less than the net amount recorded.
Table:
 | 2019 | 2018
 | (in thousands) | 
Deferred tax assets |  | 
Tax credits | $79,480 | $69,091
Accruals | 25,424 | 23,449
Pension liabilities | 24,459 | 20,826
Inventory valuations | 18,572 | 18,514
Deferred revenue | 7,622 | 9,130
Equity compensation | 7,042 | 7,190
Vacation accrual | 4,768 | 4,772
Investment impairment | 3,292 | —
Net operating loss carryforwards | 2,705 | 3,658
Marketable securities | — | 962
Other | 1,472 | 685
Gross deferred tax assets | 174,836 | 158,277
Less: valuation allowance | (77,177) | (69,852)
Total deferred tax assets | $97,659 | $88,425
Deferred tax liabilities: |  | 
Depreciation | $(18,238) | $(14,028)
Intangible assets | (16,705) | (24,211)
Marketable securities | (1,601) | —
Total deferred tax liabilities | $(36,544) | $(38,239)
Net deferred assets | $61,115 | $50,186


Question: What was the  Tax credits in 2019?
Answer: $79,480
3. EARNINGS PER SHARE
Basic and diluted earnings (loss) per common share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for each class of common stock and participating securities considering dividends declared and participation rights in undistributed earnings. Certain of the Company’s restricted stock awards are considered participating securities because holders are entitled to receive non-forfeitable dividends, if declared, during the vesting term.
The potentially dilutive impact of the Company’s restricted stock awards is determined using the treasury stock method. Under the treasury stock method, if the average market price during the period exceeds the exercise price, these instruments are treated as if they had been exercised with the proceeds of exercise used to repurchase common stock at the average market price during the period. Any incremental difference between the assumed number of shares issued and repurchased is included in the diluted share computation.
Diluted EPS includes securities that could potentially dilute basic EPS during a reporting period. Dilutive securities are not included in the computation of loss per share when a company reports a net loss from continuing operations as the impact would be anti-dilutive.
The computation of basic and diluted EPS attributable to common shareholders computed using the two-class method is as follows:
Diluted EPS attributable to common shareholders for the years ended December 31, 2019, 2018 and 2017 excludes 1.1 million, 0.5 million and 0.3 million potential common shares, respectively, that could be issued under our share-based compensation plan, because the inclusion of the potential common shares would have an antidilutive effect.
Table:
(In thousands, except per share amounts) | 2019 | 2018 | 2017
Net income (loss) | $(19,931) | $(50,571) | $65,299
Less: net income attributable to noncontrolling interest | 452 | 263 | 354
Income (loss) attributable to common shareholders before allocation of earnings to participating securities | (20,383) | (50,834) | 64,945
Less: earnings allocated to participating securities | 462 | 810 | 362
Net income (loss) attributable to common shareholders, after earnings allocated to participating securities | $(20,845) | $(51,644) | $64,583
Weighted-average number of common shares outstanding | 70,837 | 70,613 | 60,373
Net income (loss) per common share attributable to common shareholders - basic and diluted | $ (0.29) | $ (0.73) | $ 1.07


Question: Which method is used for computing the basic and diluted earnings (loss) per common share?
Answer: two-class method
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dow jones , and the s&p 500 . the graph assumes that the value of the investment in the common stock of union pacific corporation and each index was $ 100 on december 31 , 2005 and that all dividends were reinvested . purchases of equity securities 2013 during 2010 , we repurchased 17556522 shares of our common stock at an average price of $ 75.51 . the following table presents common stock repurchases during each month for the fourth quarter of 2010 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period | total number ofsharespurchased [a] | averageprice paidper share | total number of sharespurchased as part of apublicly announced planor program [b] | maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31 | 725450 | 84.65 | 519554 | 17917736
nov . 1 through nov . 30 | 1205260 | 89.92 | 1106042 | 16811694
dec . 1 through dec . 31 | 1133106 | 92.59 | 875000 | 15936694
total | 3063816 | $ 89.66 | 2500596 | n/a
[a] total number of shares purchased during the quarter includes approximately 563220 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on may 1 , 2008 , our board of directors authorized us to repurchase up to 40 million shares of our common stock through march 31 , 2011 .
we may make these repurchases on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions .
on february 3 , 2011 , our board of directors authorized us to repurchase up to 40 million additional shares of our common stock under a new program effective from april 1 , 2011 through march 31 , 2014. .

Question: had all four quarters of 2010 had the same number of total shares purchased , how many total shares were purchased in 2010?
Answer: 12255264
Calculation: multiply(3063816, const_4)
Contractual obligations
As of December 31, 2019, our contractual obligations were:
(1) See "9. Leases" in Item 8 of this Annual Report for additional information.
(2) Represents the fixed or minimum amounts due under purchase obligations for hosting services and sales and marketing programs
(3) We are unable to reasonably estimate the timing of the cash outflow due to uncertainties in the timing of the effective settlement of tax positions.
(4) Represents the maximum funding that would be expected under existing investment agreements with privately-held companies. Our investment agreements generally allow us to withhold unpaid committed funds at our discretion.
A detailed discussion and analysis of the fiscal year 2017 year-over-year changes can be found in Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations of our Annual Report on Form 10-K for the year ended December 31, 2018.
Table:
 |  |  | Payments due by period |  |  | 
(in thousands) | 2020 | 2021 - 2022 | 2023 - 2024 | 2025 and thereafter | Other | Total
Operating lease obligations (1) | 19,373 | 36,373 | 19,683 | 1,666 | - | $77,095
Purchase obligations (2) | $24,800 | $8,129 | $438 | $ - | $ - | $33,367
Liability for uncertain tax positions (3) | - | - | - | - | 5,386 | $5,386
Investment commitments (4) | 1,754 | 205 | - | - | - | $1,959
Total | $45,927 | $44,707 | $20,121 | $1,666 | $5,386 | $117,807


Question: What does the company's investment commitments represent?
Answer: Represents the maximum funding that would be expected under existing investment agreements with privately-held companies
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 was the change in Webzone in 2019 from 2018?
Answer: -0.3
Calculation: 6.6-6.9