hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
Net income attributable to parent company
Table:
 |  | Three Months Ended | 
 | December 31, 2019 | September 29, 2019 | December 31, 2018
 |  | (Unaudited, in millions) | 
Net income attributable to parent company | $392 | $302 | $418
As percentage of net revenues | 14.2% | 11.8% | 15.8%


Question: How much was the net income in the third quarter, 2019?
Answer: $302 million
republic services , inc . notes to consolidated financial statements 2014 ( continued ) employee stock purchase plan republic employees are eligible to participate in an employee stock purchase plan . the plan allows participants to purchase our common stock for 95% ( 95 % ) of its quoted market price on the last day of each calendar quarter . for the years ended december 31 , 2016 , 2015 and 2014 , issuances under this plan totaled 130085 shares , 141055 shares and 139941 shares , respectively . as of december 31 , 2016 , shares reserved for issuance to employees under this plan totaled 0.5 million and republic held employee contributions of approximately $ 1.5 million for the purchase of common stock . 12 . stock repurchases and dividends stock repurchases stock repurchase activity during the years ended december 31 , 2016 and 2015 follows ( in millions except per share amounts ) : .

Table:
 | 2016 | 2015
number of shares repurchased | 8.4 | 9.8
amount paid | $ 403.8 | $ 404.7
weighted average cost per share | $ 48.56 | $ 41.39
as of december 31 , 2016 , there were no repurchased shares pending settlement .
in october 2015 , our board of directors added $ 900.0 million to the existing share repurchase authorization , which now extends through december 31 , 2017 .
share repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable federal securities laws .
while the board of directors has approved the program , the timing of any purchases , the prices and the number of shares of common stock to be purchased will be determined by our management , at its discretion , and will depend upon market conditions and other factors .
the share repurchase program may be extended , suspended or discontinued at any time .
as of december 31 , 2016 , the october 2015 repurchase program had remaining authorized purchase capacity of $ 451.7 million .
in december 2015 , our board of directors changed the status of 71272964 treasury shares to authorized and unissued .
in doing so , the number of our issued shares was reduced by the stated amount .
our accounting policy is to deduct the par value from common stock and to reflect the excess of cost over par value as a deduction from additional paid-in capital .
the change in unissued shares resulted in a reduction of $ 2295.3 million in treasury stock , $ 0.6 million in common stock , and $ 2294.7 million in additional paid-in capital .
there was no effect on our total stockholders 2019 equity position as a result of the change .
dividends in october 2016 , our board of directors approved a quarterly dividend of $ 0.32 per share .
cash dividends declared were $ 423.8 million , $ 404.3 million and $ 383.6 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively .
as of december 31 , 2016 , we recorded a quarterly dividend payable of $ 108.6 million to shareholders of record at the close of business on january 3 , 2017. .

Question: what was the percent of the change in the weighted average cost per share from 2015 to 2016
Answer: 17.32%
Calculation: subtract(48.56, 41.39), divide(#0, 41.39)
Equity in net earnings of affiliates:
As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018.
The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.
Table:
 |  | December 31, |  | 
(in thousands of $) | 2019 | 2018 | Change | % Change
Share in net (loss)/earnings in Golar Partners | (20,050) | 7,001 | (27,051) | (386)%
Impairment of investment in Golar Partners | — | (149,389) | 149,389 | 100%
Share of net (losses)/earnings in other affiliates | (2,515) | 3,711 | (6,226) | (168)%
 | (22,565) | (138,677) | 116,112 | (84)%


Question: What was the percentage change in impairment of investment in Golar Partners?
Answer: -100
Calculation: ((0 - (-149,389))/-149,389 ) * 100
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Cash and cash equivalents | $1,501.2 | $1,208.7 | $802.1
Restricted cash | 76.8 | 96.2 | 152.8
Total cash, cash equivalents and restricted cash | $1,578.0 | $1,304.9 | $954.9


Question: What does Cash and Cash Equivalents include?
Answer: cash on hand, demand deposits and short-term investments with original maturities of three months or less
Notes: (1) TWDV – Tax written down value
(2) NBV – Net book value
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
Table:
Company - 2018 | Provisions | Others | Total
Deferred tax assets | S$ Mil | S$ Mil | S$ Mil
Balance as at 1 April 2017 | 0.3 | 2.8 | 3.1
Effects of adoption of SFRS(I) 15 | - | (1.0) | (1.0)
Balance as at 1 April 2017, restated | 0.3 | 1.8 | 2.1
Credited to income statement | 0.2 | 9.0 | 9.2
Balance as at 31 March 2018 | 0.5 | 10.8 | 11.3
 |  | Accelerated tax | 
Company - 2018 |  | depreciation | Total
Deferred tax liabilities |  | S$ Mil | S$ Mil
Balance as at 1 April 2017 |  | (285.3) | (285.3)
Effects of adoption of SFRS(I) 1 |  | 10.2 | 10.2


Question: What are the 2 main items measured in this table?
Answer: Deferred tax assets, Deferred tax liabilities
13. CONTRIBUTED EQUITY
Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities).
On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end.
On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities.
Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.
Table:
 | 2019 | 2018
 | $'000 | $'000
Issued and paid up capital | 83,692 | 66,128
Contract for future issue of equity | 16,451 | -
Total contributed equity | 100,143 | 66,128
Number of stapled securities on Issue | 2019 | 2018
Opening balance at 1 July | 559,107,042 | 512,913,914
Institutional and retail placement | 105,677,937 | 39,712,882
Distribution reinvestment plan | 9,143,772 | 6,480,246
Closing balance at 30 June | 673,928,751 | 559,107,042


Question: What was the Issued and paid up capital in 2019?
Answer: 66,128
9.4. Trade and other payables
Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.
Table:
 | 2019 | 2018
 | $'000 | $'000
Current |  | 
Trade payables | 3,486 | 4,184
Accrued expenses | 6,706 | 2,717
GST and employment taxes payable | 2,644 | 1,256
Other payables | 6,157 | 4,161
Total | 18,993 | 12,318


Question: What is the change in Accrued expenses from 2018 to 2019?
Answer: 3989
Calculation: 6,706-2,717
29. Share-based payments continued
The number of options outstanding and exercisable as at 31 March was as follows:
The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.
Table:
 | 2019 | 2018
 | Number | Number
Outstanding at 1 April | 303,880 | 248,263
Options granted in the year | 71,552 | 127,691
Dividend shares awarded | 3,343 | 1,306
Options forfeited in the year | – | (73,380)
Options exercised in the year | (229,378) | –
Outstanding at 31 March | 149,397 | 303,880
Exercisable at 31 March | – | 74,686


Question: In which years was the number of options outstanding at 31 March calculated?
Answer: 2019, 2018
Significant Suppliers
We purchase a significant amount of our inventory from certain manufacturers or suppliers including components, assemblies and electronic manufacturing parts. The inventory is purchased under standard supply agreements that outline the terms of the product delivery. The title and risk of loss of the product generally pass to us upon shipment from the manufacturers’ plant or warehouse. Some of these manufacturers accounted for more than 10% of our purchases and accounts payable as follows:
We are currently reliant upon these suppliers for products. Although we believe that we can obtain products from other sources, the loss of a significant supplier could have a material impact on our financial condition and results of operations as the products that are being purchased may not be available on the same terms from another supplier.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Inventory purchases: |  |  | 
Supplier A | 31% | 33% | 34%
Supplier B | 20% | 16% | 14%
Supplier C | 6% | 9% | 11%
 |  | As of February 28, | 
2017 | 2019 | 2018 | 
Accounts Payable: |  |  | 
Supplier A | 30% | 40% | 33%
Supplier B | 18% | 16% | 18%


Question: What is the percentage change between inventory purchases from Supplier A from 2017 to 2018?
Answer: -1
Calculation: ((33%-34%)) * 100
The following table summarizes the potentially dilutive common shares that were excluded from diluted weighted-average common shares outstanding because including them would have had an anti-dilutive effect (in thousands):
Since the Company expects to settle the principal amount of its outstanding convertible senior notes in cash and any excess in cash or shares of the Company’s Class A Common Stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable. The conversion spread will have a dilutive impact on diluted net income per share of common stock when the average market price of the Company’s Class A Common Stock for a given period exceeds the conversion price of $81.45 per share for the Notes.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Shares of common stock issuable under equity incentive plans outstanding | 6,832 | 8,943 | 10,806
Convertible senior notes | 1,905 | 79 | -
Potential common shares excluded from diluted net loss per share | 8,737 | 9,022 | 10,806


Question: What are the respective number of shares of common stock issuable under equity incentive plans outstanding in 2018 and 2019?
Answer: 8,943, 6,832
grants of restricted awards are subject to forfeiture if a grantee , among other conditions , leaves our employment prior to expiration of the restricted period . new grants of restricted awards generally vest one year after the date of grant in 25% ( 25 % ) increments over a four year period , with the exception of tsrs which vest after a three year period . the following table summarizes the changes in non-vested restricted stock awards for the years ended may 31 , 2013 and 2012 ( share awards in thousands ) : shares weighted average grant-date fair value .

Table:
 | shares | weighted averagegrant-datefair value
non-vested at may 31 2011 | 869 | $ 40
granted | 472 | 48
vested | -321 ( 321 ) | 40
forfeited | -79 ( 79 ) | 43
non-vested at may 31 2012 | 941 | 44
granted | 561 | 44
vested | -315 ( 315 ) | 43
forfeited | -91 ( 91 ) | 44
non-vested at may 31 2013 | 1096 | $ 44
the total fair value of share awards vested during the years ended may 31 , 2013 , 2012 and 2011 was $ 13.6 million , $ 12.9 million and $ 10.8 million , respectively .
we recognized compensation expense for restricted stock of $ 16.2 million , $ 13.6 million , and $ 12.5 million in the years ended may 31 , 2013 , 2012 and 2011 , respectively .
as of may 31 , 2013 , there was $ 33.5 million of total unrecognized compensation cost related to unvested restricted stock awards that is expected to be recognized over a weighted average period of 2.5 years .
employee stock purchase plan we have an employee stock purchase plan under which the sale of 2.4 million shares of our common stock has been authorized .
employees may designate up to the lesser of $ 25000 or 20% ( 20 % ) of their annual compensation for the purchase of stock .
the price for shares purchased under the plan is 85% ( 85 % ) of the market value on the last day of the quarterly purchase period .
as of may 31 , 2013 , 1.0 million shares had been issued under this plan , with 1.4 million shares reserved for future issuance .
we recognized compensation expense for the plan of $ 0.5 million in the years ended may 31 , 2013 , 2012 and 2011 .
the weighted average grant-date fair value of each designated share purchased under this plan during the years ended may 31 , 2013 , 2012 and 2011 was $ 6 , $ 7 and $ 6 , respectively , which represents the fair value of the 15% ( 15 % ) discount .
stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant in 25% ( 25 % ) increments over a four year period .
the plans provide for accelerated vesting under certain conditions .
there were no options granted under the plans during the years ended may 31 , 2013 and may 31 , 2012. .

Question: what was the total number of grants were forfeited?
Answer: 170 grants
Calculation: add(79, 91)
The following is a summary of our contractual obligations and commercial commitments as ofSeptember 29, 2019 (in thousands):
(1) Includes mandatory principal and interest payments on our Class A-2 Notes. Amounts are reflected through the anticipated repayment dates as described further above in “Liquidity and capital resources.”
(2)  Includes purchase commitments for food, beverage, and packaging items to support system-wide restaurant operations.
(3)  Includes expected payments associated with our non-qualified defined benefit plan, postretirement healthcare plans and our non-qualified deferred compensation plan through fiscal 2029.
(4)  Consists primarily of letters of credit for interest reserves required under the Indenture and insurance.
We maintain a noncontributory defined benefit pension plan (“Qualified Plan”) covering substantially all full-time employees hired before January 1, 2011.  Our policy is to fund our Qualified Plan at amounts necessary to satisfy the minimum amount required by law, plus additional amounts as determined by management to improve the plan’s funded status. Contributions beyond fiscal 2019 will depend on pension asset performance, future interest rates, future tax law changes, and future changes in regulatory funding requirements. Based on the funding status of our Qualified Plan as of our last measurement date, there was no minimum contribution required in 2019. For additional information related to our pension plans, refer to Note 12,Retirement Plans, of the notes to the consolidated financial statements.
Table:
 |  |  | Payments Due by Fiscal Year |  | 
 |  | Less than |  |  | 
 | Total | 1 year | 1-3 years | 3-5 years | After 5 years
Contractual Obligations: |  |  |  |  | 
Long-term debt obligations (1) | 1,708,916 | 65,087 | 115,141 | 667,245 | 861,443
Capital lease obligations | 3,937 | 879 | 1,758 | 1,260 | 40
Operating lease obligations | 1,094,011 | 193,313 | 332,020 | 205,173 | 363,505
Purchase commitments (2) | 1,906,900 | 854,100 | 722,900 | 308,400 | 21,500
Benefit obligations (3) | 74,714 | 15,068 | 13,499 | 13,533 | 32,614
Total contractual obligations | $4,788,478 | $1,128,447 | $1,185,318 | $1,195,611 | $1,279,102
Other Commercial Commitments: |  |  |  |  | 
Stand-by letters of credit (4) | $45,600 | $45,600 | $— | $— | $—


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


Question: What is the proportion of the goodwill, trademarks, and other intangible assets, as well as investment in unconsolidated subsidiaries over total liabilities in 2018?
Answer: 0.84
Calculation: (1,187.0+185.4)/1,637.1
Total Restructuring Reserves
Restructuring reserves included on the Consolidated Balance Sheets were as follows:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Accrued and other current liabilities | $  245 | $  141
Other liabilities | 19 | 26
Restructuring reserves | $  264 | $  167


Question: What was the amount of Other liabilities in 2019?
Answer: 19