hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Amortization of Intangible Assets: Substantially all of our intangible assets were acquired through our business combinations. We amortize our intangible assets over, and monitor the appropriateness of, the estimated useful lives of these assets. We also periodically review these intangible assets for potential impairment based upon relevant facts and circumstances. Note 6 of Notes to Consolidated Financial Statements included elsewhere in this Annual report has additional information regarding our intangible assets and related amortization.
Amortization of intangible assets increased in fiscal 2019 compared to fiscal 2018 primarily due to additional amortization from intangible assets, which primarily included developed technology that we acquired in connection with our recent acquisitions, partially offset by a reduction in expenses associated with certain of our intangible assets that became fully amortized.
Table:
Year Ended May 31, |  |  |  | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Developed technology | $857 | 13% | 14% | $758
Cloud services and license support agreements and related relationships | 712 | -3% | -3% | 731
Other | 120 | -9% | -9% | 131
Total amortization of intangible assets | $1,689 | 4% | 4% | $1,620


Question: How much was the average total amortization of intangible assets in 2018 and 2019?
Answer: 1654.5
Calculation: (1,689 + 1,620) / 2
Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017
Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.
Table:
 | Year Ended December 31, |  | 
 | 2018 | 2017 | Change
Other Operating Data |  |  | 
Average Revenue Per Unit (ARPU) |  |  | 
ARPU—on-net | $ 480 | $ 506 | (5.1)%
ARPU—off-net | $ 1,155 | $ 1,239 | (6.8)%
Average price per megabit | $ 0.82 | $ 1.11 | (25.9)%
Customer Connections—end of period |  |  | 
On-net | 68,770 | 61,334 | 12.1%
Off-net | 10,974 | 9,953 | 10.3%


Question: What are the respective APRU from on-net in 2017 and 2018 respectively?
Answer: $ 506, $ 480
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: What was the change in the provision for doubtful receivables between 2018 and 2019?
Answer: -291
Calculation: -16,377-(-16,086)
5. CASH FLOW ANALYSIS
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs.
Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Cash flow from operating activities | 868,711 | 620,748 | 39.9
Cash flow from investing activities | (471,078) | (2,191,666) | (78.5)
Cash flow from financing activities | (659,222) | 1,426,136 | —
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency | (439) | 1,989 | —
Net change in cash and cash equivalents from continuing operations | (262,028) | (142,793) | 83.5
Net change in cash and cash equivalent from discontinued operations(2) | 733,807 | 16,333 | —
Cash and cash equivalents, beginning of the year | 84,725 | 211,185 | (59.9)
Cash and cash equivalents, end of the year | 556,504 | 84,725 | —


Question: In 2019, what was the decrease in cash flow from investing activities?
Answer: 78.5%
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Our common stock is traded on the New York Stock Exchange under the symbol "MEI." The following is a tabulation of high and low sales prices for the periods presented and cash dividends declared per share.
On June 13, 2019, the Board of Directors declared a dividend of $0.11 per share of common stock, payable on July 26, 2019, to holders of record on July 12, 2019. As of June 18, 2019, the number of record holders of our common stock was 397.
Table:
 | High | Low | Dividends
Declared Per
Share
Fiscal Year Ended April 27, 2019 |  |  | 
First Quarter | $45.45 | $37.70 | $0.11
Second Quarter | 41.30 | 27.65 | 0.11
Third Quarter | 33.98 | 20.99 | 0.11
Fourth Quarter | 32.22 | 25.11 | 0.11
Fiscal Year Ended April 28, 2018 |  |  | 
First Quarter | $44.95 | $36.05 | $0.09
Second Quarter | 46.75 | 36.75 | 0.09
Third Quarter | 48.44 | 39.00 | 0.11
Fourth Quarter | 42.10 | 36.95 | 0.11


Question: What is the change in First Quarter: High price from Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
Answer: 0.5
Calculation: 45.45-44.95
4. PROPERTY AND EQUIPMENT, NET:
Property and equipment at September 2019 and September 2018 consisted of the following:
Table:
 | 2019 | 2018
Land | $773,068 | $773,068
Buildings and improvements | 12,574,893 | 12,206,908
Warehouse equipment | 15,011,605 | 13,424,236
Furniture, fixtures and leasehold improvements | 13,155,606 | 12,018,984
Vehicles | 3,687,901 | 3,229,551
Construction in progress | 617,881 | 743,278
 | 45,820,954 | 42,396,025
Less accumulated depreciation and amortization: | (28,165,539) | (26,627,541)
Owned property and equipment | $ 17,655,415 | $ 15,768,484


Question: What are the company's respective warehouse equipment value in 2018 and 2019?
Answer: 13,424,236, 15,011,605
The following table presents a reconciliation of revenue to constant currency revenue (in thousands, except for revenue growth):
Total revenue growth declined to 7% in 2019 from 12% in 2018. Our growth rate can depend on a variety of factors, such as new customers, the size, volume, and complexity of our agreements with our customers, foreign currency movements, our ability to work with our customers to implement and deliver our products, our ability to upsell and renew our existing customers, the success of our alliance and partnership arrangements, and the expansion of our business through emerging markets. The decline in the growth rate of total revenue was driven by our strategic plan to transition away from one-time professional services and recommit our efforts to grow recurring revenue and free cash flows.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Revenue | $576,523 | $537,891 | $481,985
Foreign exchange effect on current period revenue using prior year rates | 7,077 | (5,291) | 5,865
Constant currency revenue | $583,600 | $532,600 | $487,850
Revenue growth | 7.2% | 11.6% | 13.9%
Constant currency revenue growth | 8.5% | 10.5% | 15.3%


Question: What is the change in revenue growth between 2019 and 2018?
Answer: -4.4
Calculation: ((7.2%-11.6%)) * 100
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 respective Weighted average common shares outstanding—basic in 2019, 2018 and 2017?
Answer: 71,005, 68,490, 66,252
B. Remuneration to other directors:
* Relinquished the position of Independent Director w.e.f. July 10, 2018.
** Relinquished the position of Independent Director w.e.f. September 28, 2018.
*** Appointed as Additional and Independent Director w.e.f. December 18, 2018.
**** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.
@ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the Company.
@@ In line with the internal guidelines of the Company, no payment is made towards commission to the Non-Executive Directors of the Company, who are in full time employment with any other Tata company.
Table:
 |  |  |  | (` lakh)
Particulars of Remuneration | Sitting Fees for attending board/ committee meetings | Commission | Others, please specify | Total Amount
1. Independent Directors |  |  |  | 
Aman Mehta | 4.80 | 315.00 | - | 319.80
V Thyagarajan* | 3.00 | 100.00 | - | 103.00
Prof Clayton M Christensen** | 0.30 | 75.00 | - | 75.30
Dr Ron Sommer | 5.10 | 220.00 | - | 225.10
O P Bhatt | 7.50 | 215.00 | - | 222.50
Dr Pradeep Kumar Khosla | 2.10 | 150.00 | - | 152.10
Hanne Sorensen*** | 0.60 | 50.00 | - | 50.60
Keki Mistry*** | 0.60 | 50.00 | - | 50.60
Don Callahan**** | 0.30 | 35.00 | - | 35.30
Total (1) | 24.30 | 1,210.00 | - | 1,234.30
2. Other Non-Executive Directors |  |  |  | 
N Chandrasekaran@ | 3.60 | - | - | 3.60
Aarthi Subramanian@@ | 5.70 | - | - | 5.70
Total (2) | 9.30 | - | - | 9.30
Total (B)=(1+2) | 33.60 | 1,210.00 | - | 1,243.60
Total Managerial Remuneration |  |  |  | 
Ceiling as per the Act (@1% of profits calculated under Section 198 of the Companies Act, 2013) |  | 40,434.81 |  | 


Question: What is the Sitting Fees for attending board/ committee meetings for O P Bhatt?
Answer: 7.50
CAPITAL EXPENDITURES
BCE capital expenditures totaled $3,988  million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following:
• Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology
• A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts
• Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 697 | 664 | (33) | (5.0%)
Capital intensity ratio | 7.6% | 7.5% |  | (0.1) pts
Bell Wireline | 3,183 | 3,193 | 10 | 0.3%
Capital intensity ratio | 25.8% | 26.0% |  | 0.2 pts
Bell Media | 108 | 114 | 6 | 5.3%
Capital intensity ratio | 3.4% | 3.7% |  | 0.3 pts
BCE | 3,988 | 3,971 | (17) | (0.4%)
Capital intensity ratio | 16.6% | 16.9% |  | 0.3 pts


Question: What is the $ change in the capital expenditures for Bell Wireless?
Answer: (33)
Relative importance of spend on pay
The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders.
1 Represents dividends paid in each financial year
2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements
Table:
 | FY19 | FY18 | Change
 | $M | $M | %
Shareholder distributions – dividends1 | 23.9 | 21.8 | 10%
Total employee expenditure2 | 370.1 | 361.9 | 2%


Question: What does shareholder distributions - dividends in the table represent?
Answer: Represents dividends paid in each financial year
Market and Market Prices of Common Stock
During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period.
Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB.
Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier.
On March 27, 2020 the closing sales price of our common stock was $0.22.
Table:
Period |  | Sales Prices
 | High | Low
2019 Fiscal Year |  | 
First Quarter | $0.29 | $0.11
Second Quarter | 0.28 | 0.13
Third Quarter | 0.45 | 0.14
Fourth Quarter | 0.63 | 0.20
2020 Fiscal Year |  | 
First Quarter thru March 27, 2020 | 0.47 | $0.12


Question: What is the reason for the common stock being delisted from NASDAQ capital market?
Answer: our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1)
34 Subsidiaries, joint ventures and associates (continued)
Other entities
Intu (SGS) Finance plc and Intu Metrocentre Finance plc are consolidated as subsidiaries in these financial statements but are not listed in the table above as the Group does not own the shares in these companies. These companies are vehicles set up on behalf of the Group for the sole purpose of issuing some of the Group’s listed debt. The Group’s obligations in respect of this debt via a back-to-back intercompany loan agreement between these companies and other Group companies, and security over investment property via a deed of charge between the security trustees and other Group companies, mean that the Group is deemed to have control of these companies.
Non-controlling interests
By virtue of their 40 per cent interest in The Metrocentre Partnership, GIC Real Estate is entitled to appoint 40 per cent of the directors of Metrocentre (GP) Limited. GIC Real Estate through an intermediate entity also owns a 40 per cent interest in the capital of Metrocentre Lancaster LLP. £58.2 million of the non-controlling interest losses shown in the balance sheet at 31 December 2019 (2018: £12.7 million earnings) and £70.9 million of the non-controlling interest share of loss shown in the income statement for the year ended 31 December 2019 (2018: share of loss £41.5 million) relates to GIC Real Estate’s interest in these entities. Set out below is the summarised financial information of The Metrocentre Partnership and Metrocentre LLP at 100 per cent, as consolidated:
The balance sheet includes a non-controlling interest recoverable amount of £58.2 million (2018: £12.7 million attributable to noncontrolling interest). This amount is considered to be recoverable in view of the £195.4 million owed to the non-controlling interest (which is included in the Group’s borrowings in note 23).
Table:
£m | 2019 | 2018
Summarised income statement |  | 
Revenue | 64.0 | 68.3
Loss for the year | (177.2) | (103.7)
Summarised balance sheet |  | 
Investment and development property | 676.8 | 841.8
Borrowings – 4.125% bonds 2023 | (480.5) | (479.5)
Borrowings – compound financial instrument | (488.5) | (473.8)
Other net liabilities | (27.7) | (31.2)
Net liabilities | (319.9) | (142.7)


Question: What is the change in revenue between 2018 and 2019?
Answer: -4.3
Calculation: 64.0-68.3
The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018
In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as
of September 30, 2019.
Table:
 |  | For the years ended |  | 
 | September 30, 2019 |  | September 30, 2018 | 
 | Amount | % of Revenue | Amount | % of Revenue
 |  | (Amounts in millions) |  | 
Customer A | $3.8 | 5% | $7.5 | 10%
Customer B | $10.2 | 13% | 1.1 | 3%


Question: What is the value of the accounts receivable due from Customer A in 2019?
Answer: $0.3 million
Goodwill Impairment and Restructuring Charges
A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.
Table:
 | For the Year Ended December 31, |  | Change Amount
 | 2018 | 2017 | 
 | (dollars in thousands) |  | 
Goodwill impairment and restructuring charges: |  |  | 
Restructuring charges | $ - | $752 | $(752)
Goodwill impairment | 9,174 | 8,418 | 756
Total goodwill impairment and restructuring charges | $9,174 | $9,170 | $4


Question: What are the other costs associated with the closure of the Overland Park office apart from restructuring charges?
Answer: termination benefits and other reorganization costs, primarily associated with integrating operations.
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 does the share of net earnings in other affiliates represent?
Answer: Share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir").