hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
xvii. Transfer of unclaimed/unpaid amounts to the Investor Education and Protection Fund:
Pursuant to Sections 124 and 125 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (“IEPF Rules”), dividend, if not claimed for a consecutive period of 7 years from the date of transfer to Unpaid Dividend Account of the Company, are liable to be transferred to the Investor Education and Protection Fund (“IEPF”).
Further, all the shares in respect of which dividend has remained unclaimed for seven consecutive years or
more from the date of transfer to unpaid dividend account shall also be transferred to IEPF Authority. The said
requirement does not apply to shares in respect of which there is a specific order of Court, Tribunal or Statutory
Authority, restraining any transfer of the shares.
In the interest of the shareholders, the Company sends periodical reminders to the shareholders to claim
their dividends in order to avoid transfer of dividends/shares to IEPF Authority. Notices in this regard are also
published in the newspapers and the details of unclaimed dividends and shareholders whose shares are liable
to be transferred to the IEPF Authority, are uploaded on the Company’s website (https://www.tcs.com/detailsunclaimed-
dividend-transfer-IEPF-account-2017).
In light of the aforesaid provisions, the Company has during the year under review, transferred to IEPF the
unclaimed dividends, outstanding for 7 consecutive years, of the Company, erstwhile TCS e-Serve Limited and
CMC Limited (since amalgamated with the Company). Further, shares of the Company, in respect of which
dividend has not been claimed for 7 consecutive years or more from the date of transfer to unpaid dividend
account, have also been transferred to the demat account of IEPF Authority.
The details of unclaimed dividends and shares transferred to IEPF during FY 2019 are as follows:
* Includes final dividend of erstwhile TCS e-Serve Limited and erstwhile CMC Limited
The members who have a claim on above dividends and shares may claim the same from IEPF Authority by
submitting an online application in the prescribed Form No. IEPF-5 available on the website www.iepf.gov.
in and sending a physical copy of the same, duly signed to the Company, along with requisite documents
enumerated in the Form No. IEPF-5. No claims shall lie against the Company in respect of the dividend/shares
so transferred. The Members/Claimants can file only one consolidated claim in a financial year as per the IEPF
Rules.
Table:
Financial year | Amount of unclaimed dividend transferred (` lakh) | Number of shares transferred
2011 | 102.6* | 3,028
2012 | 86.5 | 29,672
TOTAL | 189.1 | 32,000


Question: What is the increase in number of shares transferred to IEPF from 2011 to 2012?
Answer: 26644
Calculation: 29,672-3,028
A condensed summary of the Company’s financial information for equity-accounted investments (20% to 52%-owned) shown on a 100% basis (excluding the impact from purchase price adjustments arising from the acquisition of Joint Ventures) are as follows:
The results included for TIL are until its consolidation on November 27, 2017. The results included for Altera are from the date of deconsolidation on September 25, 2017 to the sale of Teekay's remaining interests on May 8, 2019.
For the year ended December 31, 2019, the Company recorded equity loss of $14.5 million (2018 – income of $61.1 million, and 2017 – loss of $37.3 million).
The equity loss in 2019 was primarily comprised of the write-down and loss on sale of Teekay's investment in Altera and the Company’s share of net loss from the Bahrain LNG Joint Venture; offset by equity income in the Yamal LNG Joint Venture, the RasGas III Joint Venture, the MALT Joint Venture, the Pan Union Joint Venture and the Angola Joint Venture.
For the year ended December 31, 2019, equity loss included $12.9 million related to the Company’s share of unrealized losses on interest rate swaps in the equity-accounted investments (2018 – gains of $17.6 million and 2017 – gains of $7.7 million).
Table:
 | As at December 31, | 
 | 2019 | 2018
 | $ | $
Cash and restricted cash | 379,085 | 568,843
Other assets – current | 148,663 | 412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts | 3,123,377 | 6,615,077
Net investment in direct financing leases | 4,469,861 | 3,000,927
Other assets – non-current | 169,925 | 1,957,271
Current portion of long-term debt and obligations related to finance leases | 563,776 | 1,106,812
Other liabilities – current | 189,165 | 563,862
Long-term debt and obligations related to finance leases | 5,156,307 | 6,882,426
Other liabilities – non-current | 243,301 | 478,311


Question: What was the other assets - current in 2019 and 2018?
Answer: 148,663, 412,388
part ii , item 8 schlumberger limited and subsidiaries shares of common stock ( stated in millions ) issued in treasury shares outstanding .

Table:
 | issued | in treasury | shares outstanding
balance january 1 2007 | 1334 | -156 ( 156 ) | 1178
shares sold to optionees less shares exchanged | 2013 | 14 | 14
shares issued under employee stock purchase plan | 2013 | 2 | 2
stock repurchase program | 2013 | -16 ( 16 ) | -16 ( 16 )
issued on conversions of debentures | 2013 | 18 | 18
balance december 31 2007 | 1334 | -138 ( 138 ) | 1196
shares sold to optionees less shares exchanged | 2013 | 5 | 5
shares issued under employee stock purchase plan | 2013 | 2 | 2
stock repurchase program | 2013 | -21 ( 21 ) | -21 ( 21 )
issued on conversions of debentures | 2013 | 12 | 12
balance december 31 2008 | 1334 | -140 ( 140 ) | 1194
shares sold to optionees less shares exchanged | 2013 | 4 | 4
vesting of restricted stock | 2013 | 1 | 1
shares issued under employee stock purchase plan | 2013 | 4 | 4
stock repurchase program | 2013 | -8 ( 8 ) | -8 ( 8 )
balance december 31 2009 | 1334 | -139 ( 139 ) | 1195
see the notes to consolidated financial statements .

Question: how many shares were repurchased in this period?
Answer: 45000000
Calculation: add(16, 21), add(#0, 8), multiply(#1, const_1000000)
Costs and Expenses
Cost of Revenues
The following tables detail the components of cost of revenues in dollars (amounts in millions) and as a percentage of associated net revenues:
Cost of Revenues—Product Sales:
The decrease in product costs for 2019, as compared to 2018, was due to the decrease in product sales, primarily associated with the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018).
The decrease in software royalties, amortization, and intellectual property licenses related to product sales for 2019, as compared to 2018, was primarily due to a decrease of $133 million in software amortization and royalties from Activision, primarily due to the Destiny franchise. The decrease was partially offset by:
higher software amortization and royalties for Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017; software amortization and royalties from Sekiro: Shadows Die Twice, which was released in March 2019; and higher software amortization and royalties for Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.
Cost of Revenues—Subscription, Licensing, and Other Revenues:
The decrease in game operations and distribution costs for 2019, as compared to 2018, was primarily due to a decrease of $50 million in service provider fees such as digital storefront fees (e.g., fees retained by Apple and Google for our sales on their platforms), payment processor fees, and server bandwidth fees.
The decrease in software royalties, amortization, and intellectual property licenses related to subscription, licensing, and other revenues for 2019, as compared to 2018, was primarily due to:
a decrease of $122 million in amortization of internally-developed franchise intangible assets acquired as part of our acquisition of King; a decrease of $36 million in software amortization and royalties from Activision, driven by the Destiny franchise, partially offset by software royalties on Call of Duty: Mobile, which was released in October 2019; and  lower amortization of capitalized film costs due to the release of the third season of the animated TV series, Skylanders™ Academy, in September 2018, with no comparable release in 2019.
Table:
 | Year Ended December 31, 2019 | % of associated net revenues | Year Ended December 31, 2018 | % of associated net revenues | Increase (Decrease)
Cost of revenues—product sales: |  |  |  |  | 
Product costs | $656 | 33% | $719 | 32% | $(63)
Software royalties, amortization, intellectual property licenses | 240 | 12 | 371 | 16 | (131)
Cost of revenues—subscription, licensing, and other revenues: |  |  |  |  | 
Game operations and distribution costs | 965 | 21 | 1,028 | 20 | (63)
Software royalties, amortization, intellectual property licenses | 233 | 5 | 399 | 8 | (166)
Total cost of revenues | $2,094 | 32% | $2,517 | 34% | $(423)


Question: What was the total cost of revenues in 2018?
Answer: 2,517
The following table years ended December 31, 2019, 2018 and 2017 related to the Company’s PSU awards, SLO awards and restricted stock awards.
(1) On May 18, 2017, The Organization and Compensation Committee of our Board of Directors (“O&C Committee”) approved a change in the vesting policy regarding the existing 2017 Three-year PSU Awards and 2016 Three-year PSU Awards for Ilham Kadri. The approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of Diversey. Dr. Kadri’s awards were still subject to the performance metrics stipulated in the plan documents, and will be paid out in accordance with the original planned timing.
(2) The amount does not include expense related to the 2014 Special PSU awards that were settled in cash of $1.0 million in the year ended December 31, 2017.
(3) The amount includes the expenses associated with the restricted stock awards consisting of restricted stock shares, restricted stock units and cash-settled restricted stock unit awards.
(4) On August 4, 2017, the Equity Award Committee approved a change in the vesting condition regarding the existing long-term share-based compensation programs transferring to Diversey as part of the sale of Diversey. The approved change resulted in a pro-rata share of vesting calculated on the close date of the sale of Diversey. In December 2018, the Equity Award Committee approved a change in the vesting condition for certain individuals who would be leaving the Company under a phase of our Reinvent SEE Restructuring program. For both modifications, we recorded the cumulative expense of the higher fair value of the impacted awards at modification approval.
(5) The amounts do not include the expense related to our U.S. profit sharing contributions made in the form of our common stock as these contributions are not considered share-based incentive compensation.
Table:
(In millions) | 2019 | 2018 | 2017
2019 Three-year PSU Awards | $ 4.3 | $ — | $ —
2018 Three-year PSU Awards | 0.2 | 2.7 | —
2017 Three-year PSU Awards(1) | — | 3.7 | 9.8
2017 COO and Chief Executive Officer-Designate 2017 New Hire Equity Awards | 0.2 | 0.2 | 0.1
2016 Three-year PSU Awards(1) | — | (3.0 ) | 2.0
2016 President & CEO Inducement Award | — | — | 0.5
2015 Three-year PSU Awards | — | — | (0.8)
2014 Special PSU Awards(2) | — | — | 3.2
SLO Awards | 3.2 | 1.6 | 1.1
Other long-term share-based incentive compensation programs(3)(4) | 26.5 | 24.7 | 32.6
Total share-based incentive compensation expense(5) | $ 34.4 | $ 29.9 | $ 48.5
Associated tax benefits recognized | $ 5.8 | $ 4.9 | $ 11.8


Question: What is the average annual Total share-based incentive compensation expense?
Answer: 37.6
Calculation: (34.4+29.9+48.5)/3
Note 10 – Income taxes
The provision (benefit) for income taxes consists of the following:
Table:
 | For the Years Ended December 31, | 
 | 2019 | 2018
Current: |  | 
Federal | $ (27) | $ (13 )
State and local | 276 | 249
Total current | 249 | 236
Deferred | 533 | (461)
Provision (benefit) for income taxes | $ 782 | $ (225)


Question: What is the deferred provision (benefit) for income tax for 2018 and 2019 respectively?
Answer: (461), 533
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
We have also recorded the following amounts to accumulated other comprehensive loss for the U.S. and non-U.S. pension plans, net of tax:
Table:
 | U.S.Pension Plans | Non-U.S.Pension Plans
 | Unrecognized Loss | Unrecognized Loss
Balance at January 1, 2018 | $75,740 | $1,898
Amortization of retirement benefits, net of tax | (4,538) | (126)
Settlements | — | —
Net actuarial gain | 6,732 | 196
Foreign exchange impact | — | (52)
Tax impact due to implementation of ASU 2018-02 | 17,560 | —
Balance at January 1, 2019 | $95,494 | $1,916
Amortization of retirement benefits, net of tax | (4,060) | (138)
Net actuarial (loss) gain | (2,604) | 78
Foreign exchange impact | — | 44
Balance at December 31, 2019 | $88,830 | $1,900


Question: What was the balance of Unrecognized loss for U.S. Pension Plans in 2018?
Answer: 75,740
Realized and unrealized (losses) gains on non-designated derivative instruments. Realized and unrealized (losses) gains related to derivative instruments that are not designated as hedges for accounting purposes are included as a separate line item in the consolidated statements of loss. Net realized and unrealized losses on non-designated derivatives were $13.7 million for 2019, compared to $14.9 million for 2018, as detailed in the table below:
The realized losses relate to amounts we actually realized for settlements related to these derivative instruments in normal course and amounts paid to terminate interest rate swap agreement terminations.
During 2019 and 2018, we had interest rate swap agreements with aggregate average net outstanding notional amounts of approximately $1.1 billion and $1.3 billion, respectively, with average fixed rates of approximately 3.0% and 2.9%, respectively. Short-term variable benchmark interest rates during these periods were generally less than 3.0% and, as such, we incurred realized losses of $8.3 million and $13.9 million during 2019 and 2018, respectively, under the interest rate swap agreements.
We did not incur any realized losses related to the termination of interest rate swaps in 2019, compared to realized losses of $13.7 million during 2018. Primarily as a result of significant changes in long-term benchmark interest rates during 2019 and 2018, we recognized unrealized losses of $7.9 million in 2019 compared to unrealized gains of $33.7 million in 2018 under the interest rate swap agreements.
During the year ended December 31, 2019, we recognized a reversal of previously unrealized losses of $26.9 million on all the warrants held by Teekay to purchase common units of Altera (or the Warrants) as a result of the sale of the Warrants to Brookfield, and we concurrently recognized a realized loss of $25.6 million during the same period. During the year ended December 31, 2018, we recognized unrealized losses of $21.1 million on the Warrants. Please read “Item 18 – Financial Statements: Note 12 – Fair Value Measurements and Financial Instruments.”
Table:
 | Year Ended | Year Ended
 | December 31, 2019 | December 31, 2018
 | $ | $
Realized (losses) gains relating to: |  | 
Interest rate swap agreements | (8,296) | (13,898)
Interest rate swap agreement terminations | — | (13,681)
Foreign currency forward contracts | (147) | —
Stock purchase warrants | (25,559) | —
Forward freight agreements | 1,490 | 137
 | (32,512) | (27,442)
Unrealized (losses) gains relating to: |  | 
Interest rate swap agreements | (7,878) | 33,700
Foreign currency forward contracts | (200) | —
Stock purchase warrants | 26,900 | (21,053)
Forward freight agreements | (29) | (57)
 | 18,793 | 12,590
Total realized and unrealized losses on derivative instruments | (13,719) | (14,852)


Question: What was the Net realized and unrealized losses on non-designated derivatives in 2019?
Answer: Net realized and unrealized losses on non-designated derivatives were $13.7 million for 2019
Commitments and Contractual Obligations
As of June 30, 2019, we have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows:
1) Includes interest up to maturity and principal payments. Please see note 10 "Long-Term Debt" for more details.
(2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.
Table:
 |  |  | Payments due between |  | 
 | Total | July 1, 2019— June 30, 2020 | July 1, 2020— June 30, 2022 | July 1, 2022— June 30, 2024 | July 1, 2024 and beyond
Long-term debt obligations (1) | $3,408,565 | $147,059 | $292,156 | $1,045,567 | $1,923,783
Operating lease obligations (2) | 318,851 | 72,853 | 106,394 | 59,441 | 80,163
Purchase obligations | 11,280 | 8,364 | 2,747 | 169 | —
 | $3,738,696 | $228,276 | $401,297 | $1,105,177 | $2,003,946


Question: For Operating lease obligations, what is the Net of value for sublease income to be received from properties which have been subleased to third parties?
Answer: $30.7 million
Note 13. INCOME TAXES
In the year ended December 29, 2019, our income tax provision of $26.6 million on a profit before income taxes and equity in earnings (losses) of unconsolidated investees of $26.0 million was primarily due to tax expense in foreign jurisdictions that were profitable. In the year ended December 30, 2018, our income tax provision of $1.0 million on a loss before income taxes and equity in earnings of unconsolidated investees of $898.7 million was primarily due to tax expense in foreign jurisdictions that were profitable, offset by tax benefit related to release of valuation allowance in a foreign jurisdiction, and by a release of tax reserves due to lapse of statutes of limitation.
The geographic distribution of income (loss) from continuing operations before income taxes and equity earnings (losses) of unconsolidated investees and the components of provision for income taxes are summarized below:
Table:
 |  | Fiscal Year | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees: |  |  | 
U.S. loss | $(84,071) | $(778,316) | $(1,242,000)
Non-U.S. income (loss) | 110,040 | (120,355) | 41,250
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees | $25,969 | $(898,671) | $(1,200,750)
Provision for income taxes: |  |  | 
Current tax (expense) benefit |  |  | 
Federal | $(328) | $(1,155) | $6,816
State | (370) | (553) | 6,575
Foreign | (24,588) | (4,100) | (12,074)
Total current tax (expense) benefit | (25,286) | (5,808) | 1,317
Deferred tax (expense) benefit |  |  | 
Federal | (100) | — | —
State | — | — | 1,450
Foreign | (1,245) | 4,798 | 1,177
Total deferred tax (expense) benefit | (1,345) | 4,798 | 2,627
(Provision for) benefit from income taxes | (26,631) | $(1,010) | $3,944


Question: Which year was the total current tax benefit the highest?
Answer: 2017
Calculation: 1,317 > (5,808) > (25,286)
Non-Operating Income, net: Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan) and net other income, including net recognized gains and losses related to all of our investments, net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan, net unrealized gains and losses related to certain equity securities and non-service net periodic pension income (losses).
On a constant currency basis, our non-operating income, net decreased in fiscal 2019 compared to fiscal 2018 primarily due to decreases in other income, net in fiscal 2019 , which was primarily attributable to realized gains on the sale of certa in marketable securities during fiscal 2018 , and lower interest income in fiscal 2019 primarily due to lower average cash, cash equivalent and marketable securities balances during fiscal 2019 .
Table:
 |  |  | Year Ended May 31, | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Interest income | $1,092 | -9% | -9% | $1,203
Foreign currency losses, net | (111) | 50% | 62% | (74)
Noncontrolling interests in income | (152) | 12% | 12% | (135)
Other income, net | (14) | -107% | -42% | 191
Total non-operating income, net | $815 | -31% | -31% | $1,185


Question: How much was the average interest income in 2018 and 2019?
Answer: 1147.5
Calculation: (1,092+1,203) / 2
Net Income (Loss) per Common Share
Basic net income per share is based on the weighted average common and Class A shares outstanding. Diluted net income per share includes any dilutive effects of stock options outstanding and unvested restricted shares.
Basic net income per share was calculated by dividing net income by the weighted-average number of common and Class A shares outstanding during the period. Diluted net income per share was calculated by dividing net income by the weighted-average number of common shares outstanding during the period plus the dilutive effects of stock options and unvested restricted shares. Due to the net loss in the year ended June 3, 2017 restricted shares in the amount of 131,292 were excluded from the calculation of diluted earnings per share because their inclusion would have been
antidilutive. The computations of basic net income per share and diluted net income per share are as follows (in thousands):
Table:
 | June 1, 2019 | June 2, 2018 | June 3, 2017
Net income (loss) attributable to Cal-Maine Foods, Inc. | $54,229 | $125,932 | $(74,278)
Basic weighted-average common shares (including Class A) | 48,467 | 48,353 | 48,362
Effect of dilutive securities: |  |  | 
Common stock options and restricted stock | 122 | 115 | —
Dilutive potential common shares | 48,589 | 48,468 | 48,362
Net income (loss) per common share: |  |  | 
Basic | $1.12 | $2.60 | $(1.54)
Diluted | $1.12 | $2.60 | $(1.54)


Question: What is the increase / decrease in the number of dilutive potential common shares from 2018 to 2019?
Answer: 121
Calculation: 48,589 - 48,468