hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
2. Net Income (Loss) Per Share
Basic earnings per share, or EPS, is calculated by dividing net income (loss) by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding for the period and the weighted-average number of dilutive common stock equivalents outstanding for the period determined using the treasury-stock method.
For purposes of this calculation, common stock options, restricted stock units and restricted stock awards are considered to be common stock equivalents and are only included in the calculation of diluted EPS when their effect is dilutive. In periods in which the Company has a net loss, dilutive common stock equivalents are excluded from the calculation of diluted EPS.
The table below presents the computation of basic and diluted earnings per share:
For the years ended December 31, 2019, 2018 and 2017, the Company incurred net losses and accordingly excluded common stock equivalents for outstanding stockbased awards, which represented all potentially dilutive securities, of 2.5 million, 3.7 million, and 4.5 million, respectively, from the calculation of diluted net loss per share due to their anti-dilutive nature.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands, except per share amounts) | 
Numerator: |  |  | 
Net loss | $(19,898) | $(26,199) | $(9,187)
Denominator: |  |  | 
Weighted average common shares outstanding—basic | 71,005 | 68,490 | 66,252
Dilutive common stock equivalents | — | — | —
Weighted average common shares outstanding—diluted | 71,005 | 68,490 | 66,252
Net loss per share: |  |  | 
Basic | $(0.28) | $(0.38) | $(0.14)
Diluted | $(0.28) | $(0.38) | $(0.14)


Question: What was the basic net loss per share in 2019?
Answer: $(0.28)
3. Operating segments continued
Note
1. Non-current assets excludes trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset.
Europe, Middle East and Africa includes United Kingdom non-current assets of $6.9 million (2018 $2.0 million). Americas includes United States non-current assets of $182.4 million (2018 $171.1 million).
Table:
 | 2019 | 2018
 | $ million | $ million
Non-current assets1 |  | 
Americas | 196.9 | 184.6
Asia Pacific | 7.4 | 4.4
Europe, Middle East and Africa | 11.5 | 5.1
 | 215.8 | 194.1


Question: In which year was the amount of non-current assets in Asia Pacific larger?
Answer: 2019
Calculation: 7.4>4.4
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: What does Non-cancelable purchase order obligations consist of?
Answer: purchase commitments entered into as of August 31, 2019 primarily for property, plant and equipment and software pursuant to legally enforceable and binding agreements.
A discussion of operating income by reportable segment is presented below (in millions):
AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales.
EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.
Table:
 | 2019 | 2018
Operating income (loss): |  | 
AMER  | $57.8 | $38.6
APAC  | 208.2 | 213.9
EMEA  | 4.5 | 1.5
Corporate and other costs  | (128.4) | (135.7)
Total operating income | $142.1 | $118.3


Question: Which years does the table provide information for operating income by reportable segment?
Answer: 2019, 2018
Trade Receivables, Net
The carrying amounts reported in the Consolidated Balance Sheets for Trade receivables, net approximate their fair value because of their short-term nature.
A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions):
In addition to the amounts above, we have unbilled receivables that we do not expect to collect within the next year included in Other non-current assets in our Consolidated Balance Sheets. Billings for these receivables are based on contractual terms. Refer to Note 11 — Other Non-Current Assets.
Table:
 | December 31, | 
 | 2019 | 2018
Trade receivables — billed | $136.6 | $136.6
Trade receivables — unbilled | 39.8 | 37.0
Trade receivables | 176.4 | 173.6
Allowance for doubtful accounts | (1.3) | (1.3)
Trade receivables, net | $175.1 | $172.3


Question: What were the unbilled trade receivables in 2018?
Answer: 37.0
16. Income Taxes
The provisions (benefits) for income taxes differed from the amount computed by applying the federal statutory income tax rate to income (loss) before income taxes due to the following items for the years ended December 31, 2019 and 2018 (in millions):
The income tax benefit as of December 31, 2019 is $20.6 million. The benefit was primarily driven by a net valuation allowance release of $37.4 million related to the Insurance segment partially offset by an impairment of goodwill which is not deductible for tax purposes. The Insurance segment is profitable in 2019 and in a three-year overall cumulative income position as of December 31, 2019.
The profitability is driven by current year income associated with favorable claims and reserve development relative to expected. Further, unrealized gains from the investment portfolio continued to grow in 2019.
The amount recorded as of December 31, 2018 primarily relates to separate state filings that do not have net operating losses available to offset income. In the third quarter of 2018, the Insurance segment acquired Humana’s long-term care business, Kanawha Insurance Company. The combined insurance entity generated a net operating loss for the year due to additional tax deductions related to increases in policy holder reserves. In addition, the bargain purchase gain is not taxable. This net operating loss was carried forward but had a valuation allowance. Additionally, the income tax expense generated from the sale of BeneVir in the second quarter of 2018 is offset by tax attributes for which a valuation allowance had been recorded. Therefore, there is no net income tax expense recorded in the income statement for the sale.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Tax provision (benefit) at federal statutory rate | $ (11.9) | $ 38.3
Permanent differences | 0.3 | 1.5
State tax, net of federal benefit | (7.3) | 6.2
Foreign rate differential | 1.4 | (0.9)
Minority interest | 0.2 | (4.6)
Executive and stock compensation | 2.5 | 3.5
Increase (decrease) in valuation allowance | (7.6) | (43.8)
Transaction costs | 0.1 | 1.5
Tax credits generated/utilized | (2.2) | —
Return to provision | (6.0) | 15.6
ASU 2017-11 adoption | (1.3) | —
Goodwill impairment | 10.9 | —
Gain/loss on sale or deconsolidation of a subsidiary | — | 5.7
Bargain purchase gain | — | (24.2)
Other | (1.8) | 3.6
Warrant liability | 2.1 | —
Income tax (benefit) expense | $ (20.6) | $ 2.4


Question: What was the income tax benefit in 2019?
Answer: $20.6 million
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):
As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Number of shares of common stock granted | 16 | 16 | 13
Weighted average grant-date fair value per common stock | $29.10 | $28.48 | $30.49
Fair value of common stock vested | $320 | $315 | $334
Cash used to settle the obligation | $366 | $804 | $1,134


Question: What was the Cash used to settle the obligation in 2017?
Answer: $1,134
there were no share repurchases in 2016 . stock performance graph the graph below matches fidelity national information services , inc.'s cumulative 5-year total shareholder return on common stock with the cumulative total returns of the s&p 500 index and the s&p supercap data processing & outsourced services index.aa the graph tracks the performance of a $ 100 investment in our common stock and in each index ( with the reinvestment of all dividends ) from december 31 , 2011 to december 31 , 2016. .

Table:
 | 12/11 | 12/12 | 12/13 | 12/14 | 12/15 | 12/16
fidelity national information services inc . | 100.00 | 134.12 | 210.97 | 248.68 | 246.21 | 311.81
s&p 500 | 100.00 | 116.00 | 153.58 | 174.60 | 177.01 | 198.18
s&p supercap data processing & outsourced services | 100.00 | 126.06 | 194.91 | 218.05 | 247.68 | 267.14
the stock price performance included in this graph is not necessarily indicative of future stock price performance .
item 6 .
selected financial ss the selected financial data set forth below constitutes historical financial data of fis and should be read in conjunction with "item 7 , management 2019s discussion and analysis of financial condition and results of operations , " and "item 8 , financial statements and supplementary data , " included elsewhere in this report. .

Question: what was the percentage cumulative 5-year total shareholder return on common stock fidelity national information services , inc . for the period ending 12/16?
Answer: 211.81%
Calculation: subtract(311.81, const_100), divide(#0, const_100)
12. ACCRUED LIABILITIES
The settlement of the deferred compensation liabilities includes the settlement with our former CFO and Executive Vice President that is payable within March 31, 2020 and payroll taxes related to this settlement and the settlement of the Executive Pension Plan with our Chairman, President & CEO. We refer to note 7 for further information.
Table:
All figures in USD ‘000  | 2019 | 2018
Accrued Interest   | 163 | 1,598
Accrued Expenses   | 11,569 | 7,362
Settlement Deferred Compensation Liabilities   | 3,830 | -
Total as of December 31,   | 15,562 | 8,960


Question: What is the percentage change in total accrued liabilities in 2018 and 2019?
Answer: 73.68
Calculation: ((15,562 - 8,960)/8,960 ) * 100
Movements in ordinary share capital
Ordinary Shares
Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital.
On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.
Table:
 |  |  | Issue price | 
Details | Date | Shares | AU$US | $’000
Balance | 1 July 2017 | 130,215,813 |  | 125,177
Shares issued | 23 February 2018 | 69,129 | $8.52 | 458
Balance | 30 June 2018 | 130,284,942 |  | 125,635
Shares issued | 24 August 2018 | 69,129 | $8.46 | 423
Share issued | 24 August 2018 | 28,407 | $0.00 | -
Share issued | 21 December 2018 | 129,044 | $0.00 | -
Balance | 30 June 2019 | 130,511,522 |  | 126,058


Question: What is the percentage change in the shares balance from 30 June 2018 to 30 June 2019?
Answer: 0.17
Calculation: ((130,511,522-130,284,942)/130,284,942) * 100
Contract Balances
Timing of revenue recognition may differ from the timing of invoicing to customers. We record a receivable when revenue is recognized prior to invoicing, or unearned revenue when revenue is recognized subsequent to invoicing. For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period. We record a receivable related to revenue recognized for multi-year on-premises licenses as we have an unconditional right to invoice and receive payment in the future related to those licenses.
As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively, and is included in other long-term assets in our consolidated balance sheets.
The allowance for doubtful accounts reflects our best estimate of probable losses inherent in the accounts receivable balance. We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
Activity in the allowance for doubtful accounts was as follows:
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Balance, beginning of period | $   397 | $  361 | $  409
Charged to costs and other | 153 | 134 | 58
Write-offs | (116) | (98) | (106)
Balance, end of period | $ 434 | $  397 | $  361


Question: What was the % change in the balance, beginning of the period from 2018 to 2019?
Answer: 9.97
Calculation: ((397-361)/361) * 100
we are not under any obligation ( and expressly disclaim any such obligation ) to update or alter our forward- looking statements , whether as a result of new information , future events or otherwise . you should carefully consider the possibility that actual results may differ materially from our forward-looking statements . item 1b . unresolved staff comments . item 2 . properties . our corporate headquarters are located in jacksonville , florida , in an owned facility . fnf occupies and pays us rent for approximately 121000 square feet in this facility . we lease office space as follows : number of locations ( 1 ) .

Table:
state | number of locations ( 1 )
california | 57
florida | 26
georgia | 22
texas | 19
minnesota new york | 9
illinois ohio maryland | 8
pennsylvania | 7
other | 63
( 1 ) represents the number of locations in each state listed .
we also lease approximately 81 locations outside the united states .
we believe our properties are adequate for our business as presently conducted .
item 3 .
legal proceedings .
in the ordinary course of business , we are involved in various pending and threatened litigation matters related to our operations , some of which include claims for punitive or exemplary damages .
we believe that no actions , other than the matters listed below , depart from customary litigation incidental to our business .
as background to the disclosure below , please note the following : 2022 these matters raise difficult and complicated factual and legal issues and are subject to many uncertainties and complexities .
2022 we review these matters on an on-going basis and follows the provisions of statement of financial accounting standards ( 201csfas 201d ) no .
5 , 201caccounting for contingencies , 201d when making accrual and disclosure decisions .
when assessing reasonably possible and probable outcomes , we base our decision on our assessment of the ultimate outcome following all appeals .
the company and certain of its employees were named on march 6 , 2006 as defendants in a civil lawsuit brought by grace & digital information technology co. , ltd .
( 201cgrace 201d ) , a chinese company that formerly acted as a sales agent for alltel information services ( 201cais 201d ) .
grace originally filed suit in december 2004 in state court in monterey county , california , alleging that the company breached a sales agency agreement by failing to pay commissions associated with sales contracts signed in 2001 and 2003 .
the 2001 contracts were never completed .
the 2003 contracts , as to which grace provided no assistance , were for a different project and were executed one and one-half years after grace 2019s sales agency agreement was terminated .
in addition to its breach of contract claim , grace also alleged that the company violated the foreign corrupt practices act ( fcpa ) in its dealings with a bank customer in china .
the company denied grace 2019s allegations in this california lawsuit. .

Question: what portion of the total leased locations are located in united states?
Answer: 43.8%
Calculation: add(63, 81), divide(63, #0)
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 5: ACCOUNTS RECEIVABLE, NET
Accounts receivable consisted of the following:
Table:
 | December 31, 2019 | December 31,2018
Accounts receivable | $68,309 | $76,376
Less: provision for doubtful receivables | (16,377) | (16,086)
Accounts receivable, net | $51,932 | $60,290


Question: How many years did Accounts receivable exceed $50,000 thousand?
Answer: 2
Calculation: 2019##2018
COMMITMENTS AND CONTINGENCIES
Warranties
The Company’s standard warranty obligation to its customers provides for repair or replacement of a defective product at the Company’s discretion for a period of time following purchase, generally between 12 and 24 months. Factors that affect the warranty obligation include product failure rates, material usage and service delivery costs incurred in correcting product failures. In addition, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. The estimated cost associated with fulfilling the Company’s warranty obligation to customers is recorded in cost of revenue.
Changes in the Company’s warranty liability, which is included as a component of accrued liabilities on the consolidated balance sheets, are set forth in the table below (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Warranty reserve, beginning of period | $8,220 | $8,306 | $2,158
Provisions made to warranty reserve during the period | 13,708 | 11,775 | 16,597
Charges against warranty reserve during the period | (11,574) | (11,861) | (10,449)
Warranty reserve end of period | $10,354 | 8,220 | 8,306


Question: What is the percentage change in provisions made to warranty reserve during the period from 2018 to 2019?
Answer: 16.42
Calculation: ((13,708-11,775)/11,775) * 100
Cash Flow
Our cash flows from operating, investing and financing activities, as reflected in the Consolidated Statement of Cash Flows on page 71 are summarized in the table below. These amounts include the cash flows associated with the Global Financing business.
Net cash provided by operating activities decreased $477 million in 2019 driven by the following key factors: • An increase in cash income tax payments of $346 million; • An increase in interest payments on debt of approximately $300 million, driven by incremental debt used to fund the acquisition of Red Hat; and • Performance-related declines within net income, including lower operating cash flows due to businesses divested in 2019; partially offset by • An increase of $836 million in cash provided by financing receivables.
Net cash used in investing activities increased $22,023 million driven by: • An increase in net cash used for acquisitions of $32,491 million, primarily driven by the acquisition of Red Hat; offset by • An increase of $7,223 million in cash provided by net non-operating finance receivables primarily driven by the wind down of OEM IT commercial financing operations; • A decrease in cash used for net capital expenditures of $1,346 million; and • An increase in cash provided by divestitures of $1,076 million.
Financing activities were a net source of cash of $9,042 million in 2019 compared to a net use of cash of $10,469 million in 2018. The year-to-year increase in cash flow of $19,512 million was driven by: • An increase in net cash sourced from debt transactions of $16,584 million primarily driven by net issuances to fund the Red Hat acquisition; and • A decrease in cash used for gross common share repurchases of $3,082 million.
Table:
($ in millions) |  | 
For the year ended December 31: | 2019 | 2018
Net cash provided by/(used in) continuing operations |  | 
Operating activities | $14,770 | $15,247
Investing activities | (26,936) | (4,913)
Financing activities | 9,042 | (10,469)
Effect of exchange rate changes on cash, cash equivalents and restricted cash | (167) | (495)
Net change in cash, cash equivalents and restricted cash | $(3,290) | $(630)


Question: What was the average of cash from Financing activities?
Answer: -713.5
Calculation: (9,042 + (-10,469)) / 2