hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
23. Trade and other payables
Notes
1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants.
2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants.
Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing.
The Directors consider that the carrying amount of trade payables approximates their fair value.
Table:
 |  | 2019 | 2018
Note | Note | $ million | $ million
Current |  |  | 
Trade payables |  | 24.6 | 12.9
Payments received on account1 |  | 2.3 | 1.0
Other taxes and social security costs |  | 4.6 | 3.7
Other payables |  | 1.5 | 1.0
Accruals1 |  | 49.3 | 43.2
Government grants1 | 24 | 1.8 | 1.3
 |  | 84.1 | 63.1
Non-current |  |  | 
Other payables2 |  | 0.8 | 4.4
Government grants2 | 24 | 0.2 | 1.0
 |  | 1.0 | 5.4
 |  | 85.1 | 68.5


Question: In which year was the amount of Accruals larger?
Answer: 2019
Calculation: 49.3>43.2
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: assuming all options in the compensation plans approved by security holders were exercised , what would be the deemed proceeds to the company?
Answer: 373153150
Calculation: multiply(1211143, 308.10)
A non-employee director who is initially appointed after any annual meeting of stockholders will receive a restricted stock unit award or option grant on the date of his or her initial appointment to the Board of Directors equal to the pro-rated amount of the annual grant
Annual option grants and restricted stock unit awards (or any pro-rated grants for directors initially appointed between annual meetings) vest on the earlier to occur of the first anniversary of the date of grant or the next annual meeting of stockholders. No portion of an option automatically granted to a director is exercisable after the tenth anniversary after the date of option grant. Additionally, an option automatically granted to a director may be exercisable after the termination of the director’s services as described in the option agreement, generally ending three months after such termination.
The following table shows compensation information for our non-employee directors for fiscal year 2019.
2019 Director Compensation Table
(1) The amounts reflected in this column represent the aggregate grant date fair value for stock awards granted to our non-employee directors in 2019, measured in accordance with ASC 718, excluding the effect of estimated forfeitures, and do not reflect whether the recipient has actually realized a financial benefit from these awards. For the methodology of how the aggregate grant date fair value amount is calculated, please see Note 13 of the Notes to Consolidated Financial Statements included in this Form 10-K. The aggregate number of shares subject to unvested restricted stock unit awards outstanding for each non-employee director at December 31, 2019 was: Mr. Hill: 5,889; Ms. Antonellis: 5,889; Mr. Habiger: 5,889; Ms. Molina: 5,889; Mr. Riedel: 5,889 and Mr. Seams: 5,889. None of the non-employee directors held any stock options as of December 31, 2019.
Table:
Name | Fees Earned or Paid in Cash ($) | Stock Awards ($) | Option Awards ($) | Total($)
Richard S. Hill | $106,000 | $149,987 | — | $255,987
Darcy Antonellis | $55,333 | $149,987 | — | $205,320
David C. Habiger | $70,000 | $149,987 | — | $219,987
V. Sue Molina | $81,000 | $149,987 | — | $230,987
George A. Riedel | $68,333 | $149,987 | — | $218,320
Christopher A. Seams | $82,000 | $149,987 | — | $231,987


Question: How does a non-employee director receive his/her restricted stock unit award or option grant?
Answer: on the date of his or her initial appointment to the Board of Directors equal to the pro-rated amount of the annual grant
Estimated Useful Lives of Computer Software and Other Intangible Assets Acquired
As of the acquisition date, the gross carrying value and weighted average estimated useful lives of Computer software and Other intangible assets acquired during the year ended December 31, 2019 consisted of the following (dollars in millions):
Table:
 | Gross carrying value | Weighted average estimated life (in years)
Computer software | $9.4 | 5
Other intangible assets: |  | 
Client relationships | 19.1 | 10
Trade names | 1.4 | 3
Non-compete agreements | 0.9 | 5
Other intangible assets | 21.4 | 
Total gross carrying value | $30.8 | 


Question: What was the weighted average estimated life of client relationships in years?
Answer: 10
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 is the total number of shares of common stock issuable under equity incentive plans outstanding between 2017 to 2019?
Answer: 26581
Calculation: 10,806 + 8,943 + 6,832
Issuer Purchases of Equity Securities
(a) During the fourth quarter of 2015, Lifeway publicly announced a share repurchase program. On November 1, 2017, the our Board of Directors amended the 2015 stock repurchase program (the “2017 amendment”), by adding to (i.e., exclusive of the shares previously authorized under the 2015 stock program repurchase) the authorization the lesser of $5,185 or 625 shares. The program has no expiration date.
Table:
Period | Total number of shares purchased | Average price paid per share | Total number of shares purchased as part of a publicly announced program (a) | Approximate Dollar Value of Shares that may yet be Purchased under the Plans or Programs ($ in thousands)
1/1/2018 to 1/31/2018 | 106,441 | $ 8.22 | 106,441 | $ 5,007
2/1/2018 to 2/28/2018 | 24,486 | $ 7.21 | 24,486 | $ 4,830
4/1/2018 to 4/30/2018 | 15,433 | $ 6.09 | 15,433 | $ 4,736
6/1/2018 to 6/30/2018 | 4,143 | $ 5.46 | 4,143 | $ 4,714
8/1/2018 to 8/31/2018 | 1,332 | $ 3.96 | 1,332 | $ 4,709
9/1/2018 to 9/30/18 | 40,364 | $ 3.35 | 40,364 | $ 4,573
11/1/2018 to 11/30/18 | 17,228 | $ 2.99 | 17,228 | $ 4,522
12/1/2018 to 12/31/18 | 8,305 | $ 2.25 | 8,305 | $ 4,503
Fiscal Year 2018 | 217,732 | $ 6.33 | 217,732 | $ 4,503
1/1/2019 to 1/31/2019 | 46,743 | $ 2.54 | 46,743 | $ 4,384
2/1/2019 to 2/28/2019 | 9,100 | $ 2.75 | 9,100 | $ 4,358
3/1/2019 to 3/31/2019 | 26,932 | $ 2.24 | 26,932 | $ 4,298
4/1/2019 to 4/30/2019 | 4,300 | $ 2.24 | 4,300 | $ 4,288
5/1/2019 to 5/31/2019 | 57,817 | $ 2.49 | 57,817 | $ 4,145
6/1/2019 to 6/30/2019 | 11,146 | $ 2.32 | 11,146 | $ 4,119
8/1/2019 to 8/31/2019 | 37,567 | $ 2.69 | 37,567 | $ 4,018
9/1/2019 to 9/30/2019 | 17,531 | $ 2.98 | 17,531 | $ 3,965
Fiscal Year 2019 | 211,136 | $ 2.55 | 211,136 | $ 3,965


Question: When did Lifeway publicly announce their share repurchase program?
Answer: During the fourth quarter of 2015
Note 13. Investments Held in Rabbi Trust
The mutual funds held in the rabbi trust were 66% equity-based and 34% debt-based as of December 31, 2019. Net investment income (losses), included in “Other income (expense), net” in the accompanying Consolidated Statements of Operations consisted of the following (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Net realized gains (losses) from sales of trading securities | $143 | $10 | $195
Dividend and interest income | 419 | 635 | 422
Net unrealized holding gains (losses) | 1,817 | (1,512) | 1,002
 | $2,379 | $(867) | $1,619


Question: What was the percentage change in Dividend and interest income in 2018 from 2017?
Answer: 50.47
Calculation: ((635-422)/422) * 100
SUMMARY STATEMENTS OF FINANCIAL POSITION
Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar.
The Group’s financial position remains healthy. 

The Group’s financial position remains healthy.
Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. 

Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments.
Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
Table:
 | As at 31 March | 
 | 2019 | 2018
 | (S$ million) | (S$ million)
Current assets | 7,078 | 6,759
Non-current assets | 41,837 | 41,737
Total assets | 48,915 | 48,496
Current liabilities | 8,794 | 8,429
Non-current liabilities | 10,311 | 10,355
Total liabilities | 19,105 | 18,784
Net assets | 29,810 | 29,712
Share capital | 4,127 | 4,127
Retained earnings | 27,513 | 27,269
Currency translation reserve (1) | (1,768) | (1,284)
Other reserves | (35) | (376)
Equity attributable to shareholders | 29,838 | 29,737
Non-controlling interests and other reserve | (28) | (26)
Total equity | 29,810 | 29,712


Question: What is the average share capital across the 2 years?
Answer: 4127
Calculation: (4,127 + 4,127) /2
(b) Credit Quality of Financing Receivables
Gross receivables, excluding residual value, less unearned income categorized by our internal credit risk rating as of July 27, 2019 and July 28, 2018 are summarized as follows (in millions):
We determine the adequacy of our allowance for credit loss by assessing the risks and losses inherent in our financing receivables by portfolio segment. The portfolio segment is based on the types of financing offered by us to our customers, which consist of the following: lease receivables, loan receivables, and financed service contracts.
Our internal credit risk ratings of 1 through 4 correspond to investment-grade ratings, while credit risk ratings of 5 and 6 correspond to non-investment grade ratings. Credit risk ratings of 7 and higher correspond to substandard ratings.
Table:
 |  |  | INTERNAL CREDIT RISK RATING | 
July 27, 2019 | 1 to 4 | 5 to 6 | 7 and Higher | Total
Lease receivables | $1,204 | $991 | $35 | $2,230
Loan receivables | 3,367 | 1,920 | 151 | 5,438
Financed service contracts | 1,413 | 939 | 17 | 2,369
Total | $5,984 | $3,850 | $203 | $10,037


Question: What was the total for lease receivables as a percentage of the total of all gross receivables?
Answer: 22.22
Calculation: (2,230/10,037) * 100
(b) Revenue for Groups of Similar Products and Services
We design, manufacture, and sell IP-based networking and other products related to the communications and IT industry and provide services associated with these products and their use.
The following table presents revenue for groups of similar products and services (in millions):
(1) Includes SPVSS business revenue of $168 million and $903 million for fiscal 2019 and 2018, respectively.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Revenue: |  |  | 
Infrastructure Platforms  . | $30,191 | $28,322 | $27,817
Applications . | 5,803 | 5,036 | 4,568
Security | 2,730 | 2,352 | 2,152
Other Products . | 281 | 999 | 1,168
Total Product  . | 39,005 | 36,709 | 35,705
Services | 12,899 | 12,621 | 12,300
Total (1) | $51,904 | $49,330 | $48,005


Question: How many years did revenue from Other products exceed $1,000 million?
Answer: 1
Calculation: 2017
Management Discussion and Analysis
Associates
"nm" denotes not meaningful.
Notes: (1) Based on Singapore Financial Reporting Standards (International).
(2) Assuming constant exchange rates for the regional currencies (Indian Rupee, Indonesian Rupiah, Philippine Peso and Thai Baht) from FY 2018.
(3) Share of results excluded the Group’s share of the associates’ significant one-off items which have been classified as exceptional items of the Group.
(4) Singtel holds an equity interest of 21.0% in Intouch which has an equity interest of 40.5% in AIS.
(5) Bharti Telecom Limited (BTL) holds an equity interest of 50.1% in Airtel as at 31 March 2019. In BTL’s standalone books, its loss comprised mainly interest charges on its borrowings.
(5) Bharti Telecom Limited (BTL) holds an equity interest of 50.1% in Airtel as at 31 March 2019. In BTL’s standalone books, its loss comprised mainly interest charges on its borrowings.
(6) Singtel ceased to own units in NetLink Trust following the sale to NetLink NBN Trust in July 2017 but continues to have an interest of 24.8% in NetLink NBN Trust, the holding company of NetLink Trust. The share of results included Singtel’s amortisation of deferred gain of S$20 million (FY 2018: S$32 million) on assets previously transferred to NetLink Trust, but excluded the fair value adjustments recorded by NetLink NBN Trust in respect of its acquisition of units in NetLink Trust.
(7) Include the share of results of Singapore Post Limited.
Table:
 | Financial Year ended 31 March |  |  | 
 | 2019 | 2018 | Change | Change in constant currency (2)
 | (S$ million) | (S$ million) | (%) | (%)
Group share of associates' pre-tax proﬁts (3) | 1,536 | 2,461 | -37.6 | -36.2
Share of post-tax proﬁts |  |  |  | 
Telkomsel | 843 | 1,031 | -18.3 | -12.4
AIS | 286 | 292 | -1.7 | -3.9
Globe (3) |  |  |  | 
- ordinary results | 251 | 180 | 39.3 | 45.3
- exceptional items | - | 22 | nm | nm
 | 251 | 202 | 23.9 | 29.1
Intouch (3) (4) |  |  |  | 
- operating results | 101 | 106 | -4.4 | -6.5
- amortisation of acquired intangibles | (22) | (21) | 8.3 | 5.9
 | 79 | 86 | -7.5 | -9.5
Airtel (3) | (131) | 101 | nm | nm
BTL (5) | (40) | (18) | 127.8 | 140.9
 | (171) | 83 | nm | nm
Regional associates (3) | 1,287 | 1,694 | -24.0 | -21.5
NetLink NBN Trust/ NetLink Trust (6) | 48 | 72 | -32.9 | -32.9
Other associates (3) (7) | 47 | 57 | -17.6 | -17.6
Group share of associates’ post-tax proﬁts (3) | 1,383 | 1,823 | -24.1 | -21.8


Question: Which financial reporting standards is this prepared based on?
Answer: Singapore Financial Reporting Standards (International)
the contracts were valued as of april 1 , 2002 , and an asset and a corresponding gain of $ 127 million , net of income taxes , was recorded as a cumulative effect of a change in accounting principle in the second quarter of 2002 . the majority of the gain recorded relates to the warrior run contract , as the asset value of the deepwater contract on april 1 , 2002 , was less than $ 1 million . the warrior run contract qualifies and was designated as a cash flow hedge as defined by sfas no . 133 and hedge accounting is applied for this contract subsequent to april 1 , 2002 . the contract valuations were performed using current forward electricity and gas price quotes and current market data for other contract variables . the forward curves used to value the contracts include certain assumptions , including projections of future electricity and gas prices in periods where future prices are not quoted . fluctuations in market prices and their impact on the assumptions will cause the value of these contracts to change . such fluctuations will increase the volatility of the company 2019s reported results of operations . 11 . commitments , contingencies and risks operating leases 2014as of december 31 , 2002 , the company was obligated under long-term non-cancelable operating leases , primarily for office rental and site leases . rental expense for operating leases , excluding amounts related to the sale/leaseback discussed below , was $ 31 million $ 32 million and $ 13 million in the years ended december 31 , 2002 , 2001and 2000 , respectively , including commitments of businesses classified as discontinued amounting to $ 6 million in 2002 , $ 16 million in 2001 and $ 6 million in 2000 . the future minimum lease commitments under these leases are as follows ( in millions ) : discontinued total operations .

Table:
 | total | discontinued operations
2003 | $ 30 | $ 4
2004 | 20 | 4
2005 | 15 | 3
2006 | 11 | 1
2007 | 9 | 1
thereafter | 84 | 1
total | $ 169 | $ 14
sale/leaseback 2014in may 1999 , a subsidiary of the company acquired six electric generating stations from new york state electric and gas ( 2018 2018nyseg 2019 2019 ) .
concurrently , the subsidiary sold two of the plants to an unrelated third party for $ 666 million and simultaneously entered into a leasing arrangement with the unrelated party .
this transaction has been accounted for as a sale/leaseback with operating lease treatment .
rental expense was $ 54 million , $ 58 million and $ 54 million in 2002 , 2001 and 2000 , respectively .
future minimum lease commitments are as follows ( in millions ) : in connection with the lease of the two power plants , the subsidiary is required to maintain a rent reserve account equal to the maximum semi-annual payment with respect to the sum of the basic rent ( other then deferrable basic rent ) and fixed charges expected to become due in the immediately succeeding three-year period .
at december 31 , 2002 , 2001 and 2000 , the amount deposited in the rent reserve account approximated .

Question: what was the average rental expense in millions for 2000 through 2002?
Answer: 55.3
Calculation: add(54, 58), add(#0, 54), divide(#1, const_3)
item 1b . unresolved staff comments not applicable . item 2 . properties as of december 26 , 2015 , our major facilities consisted of : ( square feet in millions ) united states countries total owned facilities1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30.7 17.2 47.9 leased facilities2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 6.0 8.1 .

Table:
( square feet in millions ) | unitedstates | othercountries | total
owned facilities1 | 30.7 | 17.2 | 47.9
leased facilities2 | 2.1 | 6.0 | 8.1
total facilities | 32.8 | 23.2 | 56.0
1 leases on portions of the land used for these facilities expire on varying dates through 2062 .
2 leases expire on varying dates through 2030 and generally include renewals at our option .
our principal executive offices are located in the u.s .
and a majority of our wafer fabrication activities are also located in the u.s .
we completed construction of development fabrication facilities in oregon during 2014 that we expect will enable us to maintain our process technology lead .
we also completed construction of a large-scale fabrication building in arizona in 2013 .
a portion of the new oregon and arizona facilities are currently not in use and we are reserving the new buildings for additional capacity and future technologies .
incremental construction and equipment installation are required to ready the facilities for their intended use .
our massachusetts fabrication facility was our last manufacturing facility on 200mm wafers and ceased production in q1 2015 .
outside the u.s. , we have wafer fabrication facilities in ireland , israel , and china .
our fabrication facility in ireland has transitioned to our 14nm process technology , with manufacturing continuing to ramp in 2016 .
additionally , in the second half of 2016 , we will start using our facility in dalian , china to help expand our manufacturing capacity in next-generation memory .
our assembly and test facilities are located in malaysia , china , and vietnam .
in addition , we have sales and marketing offices worldwide that are generally located near major concentrations of customers .
we believe that the facilities described above are suitable and adequate for our present purposes and that the productive capacity in our facilities is substantially being utilized or we have plans to utilize it .
we do not identify or allocate assets by operating segment .
for information on net property , plant and equipment by country , see 201cnote 26 : operating segments and geographic information 201d in part ii , item 8 of this form 10-k .
item 3 .
legal proceedings for a discussion of legal proceedings , see 201cnote 25 : contingencies 201d in part ii , item 8 of this form 10-k .
item 4 .
mine safety disclosures not applicable. .

Question: what is the percent of the square foot in millions owned facilities in the us to the to owned facilities
Answer: 64.1%
Calculation: divide(30.7, 47.9)