hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Expected realisation of remaining performance obligations at year end
The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.
Table:
 | 2019 | 2018
 | $ million | $ million
Within one year | 18.3 | 15.5
Greater than one year | 10.3 | 12.7
 | 28.6 | 28.2


Question: In which year was the revenue which the Group will recognise when it satisfies the remaining performance obligations in the contracts larger?
Answer: 2019
Calculation: 28.6>28.2
Assumptions
Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
(1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
(2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.
Table:
 |  | Pension | 
 | 2019 | 2018 | 2017
Net periodic benefit cost: |  |  | 
Expected long-term return on plan assets(1) | 3.6% | 3.8% | 3.3%
Rate of compensation increase | 4.4% | 3.3% | 2.7%
Discount rate | 2.2% | 2.1% | 1.9%
Projected benefit obligation: |  |  | 
Expected long-term return on plan assets | 2.0% | 3.6% | 4.0%
Rate of compensation increase | 4.3% | 4.4% | 4.4%
Discount rate(2) | 1.7% | 2.2% | 2.3%


Question: What was the Expected long-term return on plan assets assumption used in calculating net periodic benefit cost based on?
Answer: historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
24. Government grants
The following government grants are included within trade and other payables:
Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.
Table:
 | 2019 | 2018
 | $ million | $ million
At 1 January | 2.3 | 2.6
Received during the year | 0.3 | 0.1
Released to the income statement | (0.6) | (0.4)
At 31 December | 2.0 | 2.3


Question: What variables are considered on top of the value at 1 January when calculating the value at 31 December for government grants that are included within trade and other payables?
Answer: Received during the year, Released to the income statement
Restricted Stock Units
A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions):
During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition.
As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively.
For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not.
Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.
Table:
 | Number of Shares | Weighted-Average Grant
Date Fair Value
Nonvested shares of RSUs at December 31, 2018 | 8.6 | $16.59
Granted | 5.4 | 21.64
Achieved | 0.2 | 24.46
Released | (4.8) | 14.41
Canceled | (0.5) | 19.74
Nonvested shares of RSUs at December 31, 2019 | 8.9 | 20.84


Question: What is the average Number of Nonvested shares of RSUs for December 31, 2018 to 2019?
Answer: 8.75
Calculation: (8.9+8.6) / 2
Consolidated Statements of Earnings and Comprehensive Earnings
A detail of related party items included in Revenues is as follows (in millions):
(1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.
Table:
 |  | Year ended December 31, | 
 | 2019 (1) | 2018 | 2017
Software services | $40.2 | $35.9 | $32.8
Data and analytics services | 19.3 | 21.7 | 24.0
Total related party revenues | $59.5 | $57.6 | $56.8


Question: What was the change in software services between 2017 and 2018?
Answer: 3.1
Calculation: 35.9-32.8
Key Business Metrics
In addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business, measure our performance, develop financial forecasts, and make strategic decisions.
Devices Sold
Devices sold represents the number of wearable devices that are sold during a period, net of expected returns. Devices sold does not include sales of accessories. Growth rates between devices sold and revenue are not necessarily correlated because our revenue is affected by other variables, such as the types of products sold during the period, the introduction of new product offerings with differing U.S. manufacturer’s suggested retail prices, or MSRPs, and sales of accessories and premium services.
Active Users
We grow our community of users through device sales and investment in software to drive engagement. We define an active user as a registered Fitbit user who, within the three months prior to the date of measurement, has (a) an active Fitbit Premium or Fitbit Coach subscription, (b) paired a wearable device or Aria scale with his or her Fitbit account, or (c) logged at least 100 steps with a wearable device or a weight measurement using an Aria scale. Active users can be new users who joined the community during the past 90 days, existing users who have remained active, or previously active users who were inactive for 90 days or greater, if they meet the preceding definition of an active user. The active user number excludes users who have downloaded our mobile apps without purchasing any of our wearable devices and users who have downloaded free versions of Fitbit Coach but are not subscribers to its paid premium offerings.
Table:
 |  | For the Year Ended or As of December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Devices sold | 15,988 | 13,939 | 15,343
Active users | 29,566 | 27,627 | 25,367
Adjusted EBITDA | $(128,333) | $(31,361) | $(52,158)
Free cash flow | $(193,363) | $60,327 | $(24,919)


Question: What is the average number of devices sold from 2017-2019?
Answer: 15090
Calculation: (15,988+13,939+15,343)/3
The reconciliation from non-current segment assets to non-current group assets is shown in the following table: non-current assets according to segment reporting only include the values of continuing operations in the previous year. Therefore, the non-current assets of METRO China must be taken into account in the previous year and are therefore part of the reconciliation:
1 Adjustment of previous year according to explanation in notes.
Table:
€ million | 30/9/2018 | 30/9/2019
Non-current segment assets | 6,348 | 6,268
plus non-current segment assets METRO China | 560 | 0
Financial assets | 88 | 97
Investments accounted for using the equity method | 178 | 179
Deferred tax assets | 329 | 191
Other | 1 | 1
Non-current group assets | 7,503 | 6,736


Question: In which year was the amount of financial assets larger?
Answer: 2019
Calculation: 97>88
compensation plan approved by security holders . the employee stock purchase plan and the 2005 director stock plan were approved by shareholders at our 2005 annual meeting of shareholders . in connection with our mergers with cbot holdings and nymex holdings , we assumed their existing equity plans . the shares relating to the cbot holdings and nymex holdings plans are listed in the table below as being made under an equity compensation plan approved by security holders based upon the fact that shareholders of the company approved the related merger transactions . plan category number of securities to be issued upon exercise of outstanding options ( a ) weighted-average exercise price of outstanding options ( b ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( c ) equity compensation plans approved by security holders . . . . . . . . . . . . . . . . . . . 1211143 $ 308.10 5156223 equity compensation plans not approved by security holders . . . . . . . . . . . . . . . . 5978 22.00 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options ( a ) | weighted-average exercise price of outstanding options ( b ) | number of securities remaining available for future issuance underequity compensation plans ( excluding securities reflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 1211143 | $ 308.10 | 5156223
equity compensation plans not approved by security holders | 5978 | 22.00 | 2014
total | 1217121 |  | 5156223
item 13 .
certain relationships , related transactions and director independence the information required by this item is included in cme group 2019s proxy statement under the heading 201ccertain business relationships with related parties 201d and 201ccorporate governance 2014director independence 201d and is incorporated herein by reference , pursuant to general instruction g ( 3 ) .
item 14 .
principal accountant fees and services the information required by this item is included in cme group 2019s proxy statement under the heading 201caudit committee disclosures 2014principal accountant fees and services 201d and 201caudit committee disclosures 2014audit committee policy for approval of audit and permitted non-audit services 201d and is incorporated herein by reference , pursuant to general instruction g ( 3 ) . .

Question: whats is the percentage of equity compensation plans that were not approved by security holders?
Answer: 0.491%
Calculation: divide(5978, 1217121)
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 2018 and 2019?
Answer: 95,306, 10,352
Cash Flow
Cash flow provided by operating activities. Cash flows provided by operating activities were $7.2 million in fiscal 2019. The provision of cash was due primarily to our operating loss of $13.2 million adjusted for $22.4 million in non-cash expense including depreciation, amortization, and share based compensation and an increase of approximately $2 million in net operating assets and liabilities.
Cash flows provided by operating activities were $6.9 million in fiscal 2018. The provision of cash was due primarily to our operating loss of $12.1 million adjusted for $19.2 million in non-cash expense including depreciation, amortization, and share based compensation.
Cash flows provided by operating activities were $3.4 million in fiscal 2017. The provision of cash included $6.4 million in increased collections on accounts receivable.
Cash flow used in investing activities. Cash flows used in investing activities in fiscal 2019 were $5.5 million. This is primarily attributed to $2.2 million in development of proprietary software and $3.3 million for purchase of property and equipment, including internal use software.
Cash flows used in investing activities in fiscal 2018 were $15.1 million. This is primarily attributed to $8.9 million in development of proprietary software and $6.1 million for purchase of property and equipment, including internal use software.
Cash flows used in investing activities in fiscal 2017 were $13.9 million. This is primarily attributed to $11.9 million in development of proprietary software and $4.2 million for purchase of property and equipment, including internal use software offset by $2.2 million in proceeds from corporate owned life insurance policies.
Cash flow used in financing activities. Respectively, in fiscal 2019, 2018, and 2017, the $0.8 million, $1.3 million, and $0.8 million cash flows used in financing activities were primarily comprised of the repurchase of shares to satisfy employee tax withholding and to cover the exercise price of the options, and payments on capital lease obligations.
Table:
 |  | Year ended March 31, | 
(In thousands) | 2019 | 2018 | 2017
Net cash provided by (used in): |  |  | 
Operating activities | $7,241 | $6,874 | $3,433
Investing activities | (5,534) | (15,085) | (13,865)
Financing activities | (767) | (1,295) | (847)
Effect of exchange rate changes on cash | (112) | 194 | (74)
Cash flows provided by (used in) operations | $828 | $(9,312) | $(11,353)


Question: What was the average financing activities for 2018 and 2019?
Answer: -1031
Calculation: -(767 + 1,295) / 2
Contractual Obligations
Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:
Table:
 |  |  | Payments Due By Period (in thousands)  |  | 
Contractual Obligations | Total | Less than 1 Year | 1-3 Years | 3-5  Years | 5 Years
Operating leases  | 47,774 | $15,363 | $22,919 | $ 9,382 | $110
Long-term debt  | 55,000 | — | — | 55,000 | —
Purchase obligations:    |  |  |  |  | 
Feed grains, feed ingredients and packaging supplies | 199,097 | 199,097 | — |  | 
Construction contracts and other  | 8,996 | 8,996 | — | — | —
Claims payable  | 20,587 | 9,687 | 10,900 | — | —
Total  | 331,454 | $233,143 | $33,819 | $ 64,382 | $110


Question: What is the total operating leases due within 3 years?
Answer: 38282
Calculation: 15,363+ 22,919
5. Remuneration continued
Remuneration at a glance 2019
How we performed
The above figures exclude the acquisition of Thermocoax.
Table:
Remuneration key performance indicator | 2019 actual | 2019 threshold | 2019 target | 2019 maximum | Remuneration measure
Group operating profit (£m) | 277.3 | 256.7 | 270.3 | 283.8 | Annual Incentive Plan
Group cash generation (£m) | 296.4 | 270.7 | 285.0 | 299.2 | Annual Incentive Plan
Group ROCE (%) | 54.5 | 50.1 | 52.7 | 55.3 | Annual Incentive Plan
2017-2019 EPS (%) | 57.5 | 27.6 | N/A | 52.3 | Performance Share Plan
2017-2019 relative TSR (percentile TSR) | 94th | 50th | N/A | 75th | Performance Share Plan


Question: What do the figures in the table exclude?
Answer: the acquisition of Thermocoax
5.2 Employee share plans (continued)
Shares issued under the FY2019, FY2018 and FY2017 Performance Rights plans
For the purposes of Sections 200B and 200E of the Corporations Act, iSelect shareholders have approved the giving of any potential benefits under the Performance Rights Plan provided in connection with any future retirement of a participant who holds a ‘managerial or Executive office’ such that for the purposes of the provisions, those benefits will not be included in the statutory limit.
Change in control
Upon a ‘change of control’, the Board has discretion to determine that some or all of the participants’ Performance Rights vest immediately.
FY2018 Performance Rights Plan
The following table illustrates the number of, and movements in, shares issued during the year:
Table:
 | 2019 NUMBER | 2018 NUMBER
Outstanding at the beginning of the period | 547,949 | -
Granted during the period | - | 772,303
Forfeited during the period | (140,687) | (224,354)
Exercised during the period | - | -
Outstanding at the end of the period | 407,262 | 547,949


Question: What is the number of shares forfeited during the period in 2019?
Answer: 140,687
The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.
Table:
 | 2019 | 2018
Restructuring costs | $8,455 | $10,647
Costs of closed restaurants and other | 8,628 | 4,803
(Gains) losses on disposition of property and equipment, net | (6,244) | 1,627
Accelerated depreciation | 1,616 | 1,130
Operating restaurant impairment charges | — | 211
 | $12,455 | $18,418


Question: How much did the costs of closed restaurants and other increased by from 2018 to 2019?
Answer: $3.8 million
Selling and Administrative Expenses. Selling and administrative expenses increased $124.2 million in 2019 compared to 2018. Our selling and administrative expenses by major expense type for 2019 and 2018 were as follows (dollars in thousands):
Selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018. The increase in expenses reflects the addition of PCM to our North America and EMEA segments, effective August 30, 2019.
The addition of PCM and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $90.9 million increase in personnel costs. PCM was also the primary driver for year over year increases in facilities, travel and entertainment, and marketing expenses.
Depreciation and amortization expense increased approximately $8.8 million year over year, primarily due to additional amortization expense on newly acquired intangible assets.
Table:
 | 2019 | 2018 | Change
Personnel costs, including teammate benefits | $684,837 | $593,955 | $90,882
Depreciation and amortization | 46,209 | 37,458 | 8,751
Facility expenses | 30,945 | 26,396 | 4,549
Travel and entertainment | 28,402 | 25,656 | 2,746
Legal and professional fees | 16,839 | 16,103 | 736
Marketing | 11,597 | 10,345 | 1,252
Other | 61,908 | 46,616 | 15,292
Total | $880,737 | $756,529 | $124,208


Question: What is the change in Depreciation and amortization between 2018 and 2019?
Answer: 8751
Calculation: 46,209-37,458
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: What is the increase/ (decrease) in Wireless devices and accessories from 2018 to 2019?
Answer: -19
Calculation: 380-399
Amortization of Purchased Intangible Assets
The following table presents the amortization of purchased intangible assets (in millions):
The decrease in amortization of purchased intangible assets was due largely to the purchased intangible assets related to the divestiture of SPVSS business on October 28, 2018, partially offset by amortization from our recent acquisitions.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Amortization of purchased intangible assets: |  |  | 
Cost of sales | $624 | $640 | $556
Operating expenses |  |  | 
Amortization of purchased intangible assets | 150 | 221 | 259
Restructuring and other charges | — | — | 38
Total | $774 | $861 | $853


Question: Which years does the table provide information for the amortization of purchased intangible assets?
Answer: 2019, 2018, 2017