hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Other Current Liabilities
The components of other current liabilities are included in the following table (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Operating lease liabilities | $15,049 | $ —
Vendor financed licenses | 9,667 | 3,551
Royalties payable | 6,107 | 11,318
Accrued interest | 9,212 | 8,407
Other | 36,936 | 38,412
Total other current liabilities | $76,971 | $61,688


Question: What were the operating lease liabilities in 2019?
Answer: $15,049
The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.
Table:
($ in millions) |  |  | 
 | 2019 | 2018 | 2017
Balance at January 1 | $6,759 | $ 7,031 | $3,740
Additions based on tax positions related to the current year | 816 | 394 | 3,029
Additions for tax positions of prior years | 779 | 1,201 | 803
Reductions for tax positions of prior years (including impacts due to a lapse of statute) | (922) | (1,686) | (367)
Settlements | (286) | (181) | (174)
Balance at December 31 | $7,146 | $ 6,759 | $7,031


Question: In December 2019, how much reduction was associated to timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes.
Answer: $584 million
the company granted 1020 performance shares . the vesting of these shares is contingent on meeting stated goals over a performance period . beginning with restricted stock grants in september 2010 , dividends are accrued on restricted class a common stock and restricted stock units and are paid once the restricted stock vests . the following table summarizes restricted stock and performance shares activity for 2010 : number of shares weighted average grant date fair value .

Table:
 | number of shares | weighted average grant date fair value
outstanding at december 31 2009 | 116677 | $ 280
granted | 134245 | 275
vested | -34630 ( 34630 ) | 257
cancelled | -19830 ( 19830 ) | 260
outstanding at december 31 2010 | 196462 | 283
the total fair value of restricted stock that vested during the years ended december 31 , 2010 , 2009 and 2008 , was $ 10.3 million , $ 6.2 million and $ 2.5 million , respectively .
eligible employees may acquire shares of cme group 2019s class a common stock using after-tax payroll deductions made during consecutive offering periods of approximately six months in duration .
shares are purchased at the end of each offering period at a price of 90% ( 90 % ) of the closing price of the class a common stock as reported on the nasdaq .
compensation expense is recognized on the dates of purchase for the discount from the closing price .
in 2010 , 2009 and 2008 , a total of 4371 , 4402 and 5600 shares , respectively , of class a common stock were issued to participating employees .
these shares are subject to a six-month holding period .
annual expense of $ 0.1 million for the purchase discount was recognized in 2010 , 2009 and 2008 , respectively .
non-executive directors receive an annual award of class a common stock with a value equal to $ 75000 .
non-executive directors may also elect to receive some or all of the cash portion of their annual stipend , up to $ 25000 , in shares of stock based on the closing price at the date of distribution .
as a result , 7470 , 11674 and 5509 shares of class a common stock were issued to non-executive directors during 2010 , 2009 and 2008 , respectively .
these shares are not subject to any vesting restrictions .
expense of $ 2.4 million , $ 2.5 million and $ 2.4 million related to these stock-based payments was recognized for the years ended december 31 , 2010 , 2009 and 2008 , respectively. .

Question: based on the summary of the restricted stock and performance shares activity for 2010 what was percentage change in the number of shares outstanding
Answer: 68.4%
Calculation: subtract(196462, 116677), divide(#0, 116677)
OPERATING EXPENSES
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) 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.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
Fiscal 2019 operating expenses increased by 7.3% (5.4% in constant currency) mainly from:
• growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in operating expenses for only an eight-month period in the prior year combined with higher programming costs, additional headcount to support growth, higher marketing initiatives to drive primary service units growth and the FiberLight acquisition; and
• additional costs in Inter-segment eliminations and other resulting from the timing of corporate projects and initiatives; partly offset by
• lower operating expenses in the Canadian broadband services segment mainly attributable to lower programming costs resulting from a lower level of primary service units and lower compensation expenses resulting from an operational optimization program implemented in the first half of fiscal 2019, partly offset by higher marketing initiatives, additional headcount costs in the first quarter of fiscal 2019 to support the stabilization phase of the new customer management system as well as retroactive costs related to higher rates than expected established by the Copyright Board of Canada.
For further details on the Corporation’s operating expenses, please refer to the "Segmented operating and financial results" section.
Table:
Years ended August 31, | 2019 (1) | 2018 (2) | Change | Change in constant currency (3) | Foreign exchange impact (3)
(in thousands of dollars, except percentages) | $ | $ | % | % | $
Canadian broadband services | 606,286 | 618,886 | (2.0) | (2.2) | 1,102
American broadband services | 571,208 | 478,172 | 19.5 | 15.2 | 20,522
Inter-segment eliminations and other | 26,486 | 24,567 | 7.8 | 7.8 | 12
 | 1,203,980 | 1,121,625 | 7.3 | 5.4 | 21,636


Question: What was the exchange rate in 2018?
Answer: 1.2773 USD/CDN.
Note: The Company adopted IFRS 16 on January 1, 2019. The Company elected not to restate prior periods in accordance with the transition provision in IFRS 16.
Financial risk management objectives and policies
The Company’s risk management objectives are to manage the market risk, credit risk and liquidity risk related to its operating activities. The Company identifies, measures and manages the aforementioned risks based on policy and risk preference.
The Company has established appropriate policies, procedures and internal controls for financial risk management. Before entering into significant financial activities, approval process by the Board of Directors and Audit Committee must be carried out based on related protocols and internal control procedures. The Company complies with its financial risk management policies at all times.
Table:
Financial Assets | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Financial assets at fair value through profit or loss | $12,084,297 | $14,021,473
Financial assets at fair value through other comprehensive income | 11,585,477 | 14,723,232
Financial assets measured at amortized cost |  | 
Cash and cash equivalents (excludes cash on hand) | 83,655,648 | 95,486,403
Receivables | 24,583,451 | 26,459,392
Refundable deposits | 2,757,399 | 2,600,733
Other financial assets | 2,320,037 | 2,353,066
Total | $136,986,309 | $155,644,299
Financial Liabilities | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Financial liabilities measured at amortized cost |  | 
Short-term loans | $13,103,808 | $12,015,206
Payables | 23,559,548 | 27,433,065
Guarantee deposits (current portion included) | 665,793 | 296,694
Bonds payable (current portion included) | 41,378,182 | 38,781,416
Long-term loans (current portion included) | 30,826,215 | 33,902,074
Lease liabilities (Note) | — | 6,031,025
Other financial liabilities | 20,523,099 | 20,093,441
Total | $130,056,645 | $138,552,921


Question: What is the increase / (decrease) in the Short-term loans from 2018 to 2019?
Answer: -1088602
Calculation: 12,015,206 - 13,103,808
Valuation and Qualifying Accounts
Following is our schedule of valuation and qualifying accounts for the last three years (in thousands):
(1) Amounts under “Other” represent the reserves and valuation allowance assumed in acquisition of LoJack.
The warranty reserve is included in the Other Current Liabilities in the consolidated balance sheets.
(2) Amount under “Other” represents the valuation allowance previously netted against deferred tax assets of foreign net deferred tax assets not recorded on the balance sheet, which were disclosed narratively in the fiscal 2018 Form 10-K (see Note 12). Deferred tax assets and valuation allowances were grossed up by $15.1 million.
Table:
 |  | Charged |  |  | 
 |  | (credited) |  |  | 
 | Balance at | to costs |  |  | Balance at
 | beginning | and |  |  | end of
 | of year | expenses | Deductions | Other | year
Allowance for doubtful accounts: |  |  |  |  | 
Fiscal 2017 | 622 | 541 | (201) | - | 962
Fiscal 2018 | 962 | 685 | (461) | - | 1,186
Fiscal 2019 | 1,186 | 1,230 | (660) |  | 1,756
Warranty reserve: |  |  |  |  | 
Fiscal 2017 (1) | 1,892 | 1,305 | (2,562) | 5,883 | 6,518
Fiscal 2018 | 6,518 | 1,331 | (2,115) | - | 5,734
Fiscal 2019 | 5,734 | 1,126 | (5,462) |  | 1,398
Deferred tax assets valuation allowance: |  |  |  |  | 
Fiscal 2017 (1) | 1,618 | 1,391 | - | 3,578 | 6,587
Fiscal 2018 (2) | 6,587 | - | (4,835) | 15,092 | 16,844
Fiscal 2019 | 16,844 | 799 | (6,714) | - | 10,929


Question: What was the change in the balance at the beginning of the year for allowance for doubtful accounts between fiscal year 2018 and 2019?
Answer: 224
Calculation: (1,186-962)
Pro Forma Results
The following table summarizes, on a pro forma basis, the combined results of operations of the Company and TOKIN as though the acquisition and the Sale of EMD had occurred as of April 1, 2016. The pro forma amounts presented are not necessarily indicative of either the actual consolidated results had the acquisition occurred as of April 1, 2016, or of future consolidated operating results (amounts in thousands, except per share data):
(1) The net income for the fiscal year ended March 31, 2018 excludes the following: 34% of the gain on sale of the EMD business of $75.2 million, the gain related to the fair value of KEMET’s previous 34% interest in TOKIN of $68.7 million, and the bargain gain on the acquisition of TOKIN of $62.2 million.
(2) The net income for the fiscal year ended March 31, 2017 includes the following: 34% of the gain on sale of the EMD business of $123.4 million (which includes the release of a valuation allowance that was recorded in the fourth quarter of fiscal year 2017 and the use of the deferred tax asset which was recorded in the first quarter of fiscal year 2018), the gain related to the fair value of KEMET’s previous 34% interest in TOKIN of $66.7 million, and the bargain gain on the acquisition of TOKIN of $60.3 million.
(3) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
Table:
 | Fiscal Years Ended March 31, | 
 | 2018 (1) | 2017 (2)
Pro forma revenues (3) | $1,217,655 | $1,060,777
Pro forma net income from continuing operations available to common stockholders (3) | 51,975 | 226,086
Pro forma earnings per common share - basic (3) | 0.98 | 4.86
Pro forma earnings per common share - diluted (3) | 0.89 | 4.08
Pro forma common shares - basic | 52,798 | 46,552
Pro forma common shares - diluted | 58,640 | 55,389


Question: What was the pro forma revenue in 2017?
Answer: 1,060,777
NOTE 14. INCOME (LOSS) PER SHARE (EPS)
Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses.
Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method.
Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities.
The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands) | $ (13,735) | $ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands) | 32,359,316 | 22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive: |  | 
Stock options | 1,024,811 | 911,264
Warrants | 8,443,547 | 16,383,944
Convertible preferred stock | 224,848 | 581,680
Restricted stock units | 1,235,287 | 623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive | 659,581 | 1,169,986


Question: What is the average number of stock options between 2018 and 2019?
Answer: 968037.5
Calculation: (911,264 + 1,024,811)/2
item 1b . unresolved staff comments item 2 . properties we employ a variety of assets in the management and operation of our rail business . our rail network covers 23 states in the western two-thirds of the u.s . our rail network includes 31974 route miles . we own 26012 miles and operate on the remainder pursuant to trackage rights or leases . the following table describes track miles at december 31 , 2014 and 2013 . 2014 2013 .

Table:
 | 2014 | 2013
route | 31974 | 31838
other main line | 6943 | 6766
passing lines and turnouts | 3197 | 3167
switching and classification yard lines | 9058 | 9090
total miles | 51172 | 50861
headquarters building we own our headquarters building in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees. .

Question: what percentage of total miles were other main line in 2013?
Answer: 13%
Calculation: divide(6766, 50861)
the following table provides the weighted average assumptions used in the black-scholes option-pricing model for grants and the resulting weighted average grant date fair value per share of stock options granted for the years ended december 31: .

Table:
 | 2018 | 2017 | 2016
intrinsic value | $ 9 | $ 10 | $ 18
exercise proceeds | 7 | 11 | 15
income tax benefit realized | 2 | 3 | 6
stock units during 2018 , 2017 and 2016 , the company granted rsus to certain employees under the 2007 plan and 2017 omnibus plan , as applicable .
rsus generally vest based on continued employment with the company over periods ranging from one to three years. .

Question: by how much did the intrinsic value decrease from 2016 to 2018?
Answer: -50.0%
Calculation: subtract(9, 18), divide(#0, 18)
22. Cash and cash equivalents
Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment.
Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency.
At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent).
For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.
Table:
 | 2019 | 2018
 | $ million | $ million
Cash at bank | 103.9 | 57.7
Short-term bank deposits | 79.3 | 63.9
 | 183.2 | 121.6


Question: What are the items under cash and cash equivalents, for the purposes of the cash flow statement?
Answer: Cash at bank, Short-term bank deposits
1998 Employee Qualified Stock Purchase Plan (“ESPP”)
Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period.
At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date.
A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows:
Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.
Table:
 |  | Fiscal year ended January 31, | 
 | 2019 | 2018 | 2017
Issued shares | 1.0 | 2.0 | 2.3
Average price of issued shares | $90.25 | $39.03 | $36.99
Weighted average grant date fair value of awards granted under the ESPP | $42.75 | $32.41 | $19.20


Question: What was the average compensation expense over the period from 2017 to 2019?
Answer: 26.27
Calculation: (27.2+25.7+25.9)/3
18 2015 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2015 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
jkhy | 100.00 | 127.44 | 148.62 | 205.60 | 263.21 | 290.88
peer group | 100.00 | 136.78 | 148.10 | 174.79 | 239.10 | 301.34
s&p 500 | 100.00 | 130.69 | 137.81 | 166.20 | 207.10 | 222.47
this comparison assumes $ 100 was invested on june 30 , 2010 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. , bottomline technology , inc. , broadridge financial solutions , cardtronics , inc. , convergys corp. , corelogic , inc. , dst systems , inc. , euronet worldwide , inc. , fair isaac corp. , fidelity national information services , inc. , fiserv , inc. , global payments , inc. , heartland payment systems , inc. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
micros systems , inc .
was removed from the peer group as it was acquired in september 2014. .

Question: what was the percentage change in the 5 year annual performance of the peer group stock from 2010 to 2011
Answer: 8.3%
Calculation: subtract(148.10, 136.78), divide(#0, 136.78)
NOTE 13 - TAXES ON INCOME (Cont.)
D. Loss from continuing operations, before taxes on income, consists of the following:
E. Due to the Company’s cumulative losses, the effect of ASC 740 as codified from ASC 740-10 is not material.
Table:
 | Year ended December 31 | 
 | 2019 | 2 0 1 8
 | U.S. $ in thousands | 
United States | (4,378) | (3,617)
Israel | (18,875) | (10,331)
 | (23,253) | (13,948)


Question: What is the loss from continuing operations, before taxes on income, in Israel in 2019 and 2018 respectively?
Answer: 18,875, 10,331
(l) Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase. Restricted cash includes cash and cash equivalents that is restricted through legal contracts, regulations or our intention to use the cash for a specific purpose. Our restricted cash primarily relates to refundable deposits and funds held in escrow.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Cash and cash equivalents | $19,505 | $18,017
Restricted cash | 1,205 | 1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows | $20,710 | $19,461


Question: Which year has the higher amount of cash and cash equivalents?
Answer: 2019
Calculation: Look at COL3 and COL4 , and compare the values at Row 2
Stock options weighted average remaining contractual terms (in years) information at December 31, for the years 2019, 2018, and 2017 is as follows:
As of December 31, 2019, total unrecognized expense related to non-vested restricted stock unit awards and stock options was $45 million, and is expected to be recognized over a weighted average period of 1.8 years.
Table:
 | 2019 | 2018 | 2017
Outstanding | 4.2 | 3.6 | 4.1
Vested and expected to vest | 5.0 | 3.6 | 4.1
Exercisable | 2.1 | 2.4 | 2.8


Question: What was the percentage change in the Exercisable amount in 2019 from 2018?
Answer: -12.5
Calculation: (2.1-2.4)/2.4