hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Key Metrics
In addition to our results determined in accordance with GAAP, we believe the following operating metrics are useful as supplements in evaluating our ongoing operational performance and help provide an enhanced understanding of our business:
Total bookings. Total bookings represents cash receipts from the sale of products to customers in a given period adjusted for products where we recognize revenue on a net basis and without giving effect to certain adjustments, primarily net refunds granted in the period. Total bookings provides valuable insight into the sales of our products and the performance of our business since we typically collect payment at the time of sale and recognize revenue ratably over the term of our customer contracts. We report total bookings without giving effect to refunds granted in the period because refunds often occur in periods different from the period of sale for reasons unrelated to the marketing efforts leading to the initial sale. Accordingly, by excluding net refunds, we believe total bookings reflects the effectiveness of our sales efforts in a given period.
Total customers. We define a customer as an individual or entity, as of the end of a period, having an account with one or more paid product subscriptions. A single user may be counted asacustomer more than once if the user maintains paid subscriptions in multiple accounts. Total customers is one way we measure the scale of our business and is an important part of our ability to increase our revenue base
Average revenue per user (ARPU). We calculate ARPU as total revenue during the preceding 12 month period divided by the average of the number of total customers at the beginning and end of the period. ARPU provides insight into our ability to sell additional products to customers, though the impact to date has been muted due to our continued growth in total customers.
Table:
 | Year Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (unaudited) |  |  |  | 
Total bookings (in millions) | $3,401.2 | $3,011.5 | $2,618.2 | $2,155.5 | $1,914.2
Total customers at period end (in thousands) | 19,274 | 18,518 | 17,339 | 14,740 | 13,774
Average revenue per user | $158 | $148 | $139 | $130 | $121


Question: Which financial years are listed in the table? (in chronological order)
Answer: 2015, 2016, 2017, 2018, 2019
performance graph the following graph is a comparison of the five-year cumulative return of our common shares , the standard & poor 2019s 500 index ( the 201cs&p 500 index 201d ) and the national association of real estate investment trusts 2019 ( 201cnareit 201d ) all equity index , a peer group index . the graph assumes that $ 100 was invested on december 31 , 2009 in our common shares , the s&p 500 index and the nareit all equity index and that all dividends were reinvested without the payment of any commissions . there can be no assurance that the performance of our shares will continue in line with the same or similar trends depicted in the graph below. .

Table:
 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014
vornado realty trust | $ 100 | $ 123 | $ 118 | $ 128 | $ 147 | $ 201
s&p 500 index | 100 | 115 | 117 | 136 | 180 | 205
the nareit all equity index | 100 | 128 | 139 | 166 | 171 | 218
.

Question: what was the five year change in the vornado realty trust index?
Answer: 101
Calculation: subtract(201, 100)
ACCOUNTING POLICY
We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value.
EXPLANATORY INFORMATION
Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).
Table:
 | As at December 31 | As at December 31
(In millions of dollars) | 2019 | 2018
Wireless devices and accessories | 380 | 399
Other finished goods and merchandise | 80 | 67
Total inventories | 460 | 466


Question: How is lower of cost determined?
Answer: determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 5. INCOME TAXES
The geographic distribution of pretax income from continuing operations is as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Domestic | $(20,597) | $22,325 | $29,088
Foreign | 87,791 | 150,051 | 169,103
Total | $67,194 | $172,376 | $198,191


Question: What was the change in foreign pretax income between 2018 and 2019?
Answer: -62260
Calculation: 87,791-150,051
table of contents contractual obligations the company's significant contractual obligations as of december 31 , 2016 are summarized below: .

Table:
( in thousands ) | payments due by period total | payments due by period within 1 year | payments due by period 2 2013 3 years | payments due by period 4 2013 5 years | payments due by period after 5 years
global headquarters operating lease ( 1 ) | $ 40859 | $ 4278 | $ 8556 | $ 8928 | $ 19097
other operating leases ( 2 ) | 29808 | 9861 | 12814 | 4752 | 2381
unconditional purchase obligations ( 3 ) | 37415 | 14134 | 20012 | 3269 | 2014
obligations related to uncertain tax positions including interest and penalties ( 4 ) | 2 | 2 | 2014 | 2014 | 2014
other long-term obligations ( 5 ) | 30846 | 13292 | 11472 | 1763 | 4319
total contractual obligations | $ 138930 | $ 41567 | $ 52854 | $ 18712 | $ 25797
( 1 ) on september 14 , 2012 , the company entered into a lease agreement for 186000 square feet of rentable space located in an office facility in canonsburg , pennsylvania , which serves as the company's headquarters .
the lease was effective as of september 14 , 2012 , but because the leased premises were under construction , the company was not obligated to pay rent until three months following the date that the leased premises were delivered to ansys , which occurred on october 1 , 2014 .
the term of the lease is 183 months , beginning on october 1 , 2014 .
the company has a one-time right to terminate the lease effective upon the last day of the tenth full year following the date of possession ( december 31 , 2024 ) by providing the landlord with at least 18 months' prior written notice of such termination .
( 2 ) other operating leases primarily include noncancellable lease commitments for the company's other domestic and international offices as well as certain operating equipment .
( 3 ) unconditional purchase obligations primarily include software licenses and long-term purchase contracts for network , communication and office maintenance services , which are unrecorded as of december 31 , 2016 .
( 4 ) the company has $ 18.4 million of unrecognized tax benefits , including estimated interest and penalties , that have been recorded as liabilities in accordance with income tax accounting guidance for which the company is uncertain as to if or when such amounts may be settled .
as a result , such amounts are excluded from the table above .
( 5 ) other long-term obligations primarily include third-party commissions of $ 15.0 million , deferred compensation of $ 7.4 million ( including estimated imputed interest of $ 161000 within 1 year and $ 87000 within 2-3 years ) and post- employment benefits , including pension obligations , of $ 6.5 million for certain foreign locations of the company .
these amounts include the related current portions when applicable. .

Question: as of december 31 , 2016 what was the percent of the company's significant contractual obligations for the global headquarters operating lease due in 2016
Answer: 29.4%
Calculation: divide(40859, 138930)
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.
Table:
 | 2019 | 2018
Computer hardware, at cost | $190.2 | $217.1
Computer software, at cost | 66.7 | 72.6
Leasehold improvements, land and buildings, at cost | 247.8 | 228.9
Furniture and equipment, at cost | 67.2 | 63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost | 571.9 | 582.0
Less: Accumulated depreciation | (422.2) | (437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net | $149.7 | $145.0


Question: How much did the computer hardware, at cost change in 2019 compared to 2018?
Answer: -12.39
Calculation: ((190.2-217.1)/217.1 ) * 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 total assets as of June 30, 2019?
Answer: 948,578
24 2017 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2017 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017
jkhy | 100.00 | 138.34 | 177.10 | 195.72 | 267.64 | 322.60
peer group | 100.00 | 117.87 | 161.90 | 203.87 | 233.39 | 271.10
s&p 500 | 100.00 | 120.60 | 150.27 | 161.43 | 167.87 | 197.92
this comparison assumes $ 100 was invested on june 30 , 2012 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; convergys corp. ; corelogic , inc. ; dst systems , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone systems , inc. ; and wex , inc.. .

Question: what was the 2015 total return for the peer group?
Answer: 41.97
Calculation: subtract(203.87, 161.90)
Expected Future Rate
Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon.
The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters.
The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be.
Deferred tax assets and liabilities are attributable to the following:
As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.
Table:
 | 31 March 2019 | 31 March 2018 Restated See note 2
 | $M | $M
Deferred income tax assets in relation to: |  | 
Deferred revenue | 40.9 | 40.0
Tax value of carry forward losses of UK subsidiaries | 37.0 | 24.2
Tax value of carry forward losses of overseas subsidiaries | 6.2 | 6.4
Advanced capital allowances | 7.5 | 7.7
Share-based payments | 11.6 | 27.7
Other temporary differences | 11.8 | 14.7
Total | 115.0 | 120.7
Deferred income tax liabilities in relation to: |  | 
Intangible assets | 6.1 | 5.9
Deferred selling cost | 8.5 | 8.5
Other temporary differences | - | 0.1
Total | 14.6 | 14.5


Question: In which year was the total deferred tax assets larger?
Answer: 2018
Calculation: 120.7>115.0
at december 31 , 2013 , the aggregate amount of investment grade funded loans was $ 6.5 billion and the aggregate amount of non-investment grade funded loans was $ 7.9 billion . in connection with these corporate lending activities ( which include corporate funded and unfunded lending commitments ) , the company had hedges ( which include 201csingle name , 201d 201csector 201d and 201cindex 201d hedges ) with a notional amount of $ 9.0 billion related to the total corporate lending exposure of $ 93.0 billion at december 31 , 2013 . 201cevent-driven 201d loans and lending commitments at december 31 , 2013 . included in the total corporate lending exposure amounts in the table above at december 31 , 2013 were 201cevent- driven 201d exposures of $ 9.5 billion composed of funded loans of $ 2.0 billion and lending commitments of $ 7.5 billion . included in the 201cevent-driven 201d exposure at december 31 , 2013 were $ 7.3 billion of loans and lending commitments to non-investment grade borrowers . the maturity profile of the 201cevent-driven 201d loans and lending commitments at december 31 , 2013 was as follows : 33% ( 33 % ) will mature in less than 1 year , 17% ( 17 % ) will mature within 1 to 3 years , 32% ( 32 % ) will mature within 3 to 5 years and 18% ( 18 % ) will mature in over 5 years . industry exposure 2014corporate lending . the company also monitors its credit exposure to individual industries for credit exposure arising from corporate loans and lending commitments as discussed above . the following table shows the company 2019s credit exposure from its primary corporate loans and lending commitments by industry at december 31 , 2013 : industry corporate lending exposure ( dollars in millions ) .

Table:
industry | corporate lending exposure ( dollars in millions )
energy | $ 12240
utilities | 10410
healthcare | 10095
consumer discretionary | 9981
industrials | 9514
funds exchanges and other financial services ( 1 ) | 7190
consumer staples | 6788
information technology | 6526
telecommunications services | 5658
materials | 4867
real estate | 4171
other | 5593
total | $ 93033
( 1 ) includes mutual funds , pension funds , private equity and real estate funds , exchanges and clearinghouses and diversified financial services .
institutional securities other lending activities .
in addition to the primary corporate lending activity described above , the institutional securities business segment engages in other lending activity .
these loans primarily include corporate loans purchased in the secondary market , commercial and residential mortgage loans , asset-backed loans and financing extended to institutional clients .
at december 31 , 2013 , approximately 99.6% ( 99.6 % ) of institutional securities other lending activities held for investment were current ; less than 0.4% ( 0.4 % ) were on non- accrual status because the loans were past due for a period of 90 days or more or payment of principal or interest was in doubt. .

Question: consumer related loans make up how much of the companies total corporate lending exposure?
Answer: 18%
Calculation: add(9981, 6788), divide(#0, 93033)
Presentation of Derivative Gains (Losses) from Economic Hedges of Forecasted Cash Flows in Segment Results
Derivatives used to manage commodity price risk and foreign currency risk are not designated for hedge accounting treatment. We believe these derivatives provide economic hedges of certain forecasted transactions. As such, these derivatives are generally recognized at fair market value with realized and unrealized gains and losses recognized in general corporate expenses. The gains and losses are subsequently recognized in the operating results of the reporting segments in the period in which the underlying transaction being economically hedged is included in earnings. In the event that management determines a particular derivative entered into as an economic hedge of a forecasted commodity purchase has ceased to function as an economic hedge, we cease recognizing further gains and losses on such derivatives in corporate expense and begin recognizing such gains and losses within segment operating results, immediately.
The following table presents the net derivative gains (losses) from economic hedges of forecasted commodity consumption and the foreign currency risk of certain forecasted transactions associated with continuing operations, under this methodology:
As of May 26, 2019, the cumulative amount of net derivative gains from economic hedges that had been recognized in general corporate expenses and not yet allocated to reporting segments was $1.4 million. This amount reflected net gains of $1.0 million incurred during the fiscal year ended May 26, 2019, as well as net gains of $0.4 million incurred prior to fiscal 2019. Based on our forecasts of the timing of recognition of the underlying hedged items, we expect to reclassify to segment operating results gains of $0.9 million in fiscal 2020 and $0.5 million in fiscal 2021 and thereafter.
Table:
 |  | Fiscal Years Ended | 
($ in millions) | May 26, 2019 | May 27, 2018 | May 28, 2017
Net derivative gains (losses) incurred | $(3.6) | $(0.9) | $0.6
Less: Net derivative gains (losses) allocated to reporting segments | (1.8) | (7.1) | 5.7
Net derivative gains (losses) recognized in general corporate expenses | $(1.8) | $6.2 | $(5.1)
Net derivative gains (losses) allocated to Grocery & Snacks | $(2.1) | $0.2 | $3.4
Net derivative gains (losses) allocated to Refrigerated & Frozen | (1.1) | (0.3) | 0.8
Net derivative gains (losses) allocated to International Foods . | 2.8 | (6.9) | 1.6
Net derivative losses allocated to Foodservice . | (0.6) | (0.1) | —
Net derivative losses allocated to Pinnacle Foods | (0.8) | — | —
Net derivative losses allocated to Commercial . | — | — | (0.1)
Net derivative gains (losses) included in segment operating profit . | $(1.8) | $(7.1) | $5.7


Question: What are the total net derivative losses allocated to Foodservice in the fiscal year 2018 and 2019?
Answer: -0.7
Calculation: -0.6+(-0.1)
Note 17 – Earnings (Loss) per Share
A summary of the calculation of basic and diluted earnings (loss) per share for the years ended December 31, 2019, 2018 and 2017 is as follows:
For each of the years ended December 31, 2019 and 2018, 5.7 million and 2.5 million, respectively, shares of unvested stock options, PSUs, RSUs and restricted stock were excluded from the calculation of diluted EPS due to their anti-dilutive effect.
For the year ended December 31, 2017, 3.2 million stock options were outstanding but were not included in the computation of diluted earnings (loss) per share because the options’ exercise prices were greater than the average market price of the common shares, therefore making them anti-dilutive under the treasury stock method.
Table:
(In thousands, except for per share amounts) | 2019 | 2018 | 2017
Numerator |  |  | 
Net Income (Loss) | $(52,982) | $(19,342) | $23,840
Denominator |  |  | 
Weighted average number of shares—basic | 47,836 | 47,880 | 48,153
Effect of dilutive securities: |  |  | 
Stock options | — | — | 406
Restricted stock and restricted stock units | — | — | 140
Weighted average number of shares—diluted | 47,836 | 47,880 | 48,699
Earnings (loss) per share—basic | $(1.11) | $(0.40) | $0.50
Earnings (loss) per share—diluted | $(1.11) | $(0.40) | $0.49


Question: What was the change in Weighted average number of shares—basic between 2017 and 2018?
Answer: -273
Calculation: 47,880-48,153