hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Net Pension Expense
Net pension expense, as we define it below, includes the net periodic benefit costs related to both our pension and other postretirement plans. The net periodic benefit costs are determined annually based on beginning of year balances and are recorded ratably throughout the fiscal year, unless a significant re-measurement event occurs. The following is a summary of the net periodic benefit costs for the years ended June 30, 2019, 2018 and 2017:
In September 2016, we announced changes to retirement plans we offer to certain employees. Benefits accrued to eligible participants of our largest qualified defined benefit pension plan and certain non-qualified pension plans were frozen effective December 31, 2016. Approximately 1,900 affected employees were transitioned to the Company’s 401(k) plan that has been in effect for eligible employees since 2012, when the pension plan was closed to new entrants. We recognized the plan freeze during fiscal year 2017 as a curtailment, since it eliminated the accrual for a significant number of participants for all of their future services. We also made a voluntary pension contribution of $100.0 million to the affected plan in October 2016.
The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
Table:
 |  | Years Ended June 30, | 
($ in millions) | 2019 | 2018 | 2017
Pension plans | $9.8 | $11.3 | $45.8
Other postretirement plans | 1.8 | 2.9 | 2.6
Net periodic benefit costs | $11.6 | $14.2 | $48.4


Question: In which year was Other postretirement plans largest?
Answer: 2018
Calculation: 2.9>2.6>1.8
Invested capital:
TORM defines invested capital as the sum of intangible assets, tangible fixed assets, investments in joint ventures, bunkers, accounts receivables, assets held-for-sale (when applicable), deferred tax liability, trade payables, current tax liabilities and deferred income. Invested capital measures the net investment used to achieve the Company’s operating profit. The Company believes that invested capital is a relevant measure that Management uses to measure the overall development of the assets and liabilities generating the net profit. Such measure may not be comparable to similarly titled measures of other companies. Invested capital is calculated as follows:
¹⁾ Accounts receivables includes Freight receivables, Other receivables and Prepayments.
²⁾ Trade payables includes Trade payables and Other liabilities.
Table:
USDm | 2019 | 2018 | 2017
Tangible and intangible fixed assets | 1,782.2 | 1,445.0 | 1,384.8
Investments in joint ventures | 1.2 | 0.1 | 0.3
Bunkers | 34.8 | 39.4 | 33.2
Accounts receivables ¹⁾ | 99.5 | 96.3 | 87.5
Assets held-for-sale | 9.1 | 6.2 | 6.6
Deferred tax liability | -44.9 | -44.9 | -44.9
Trade payables ²⁾ | -94.4 | -71.6 | -60.0
Current tax liabilities | -1.5 | -1.0 | -1.4
Deferred income | - | -0.1 | -0.1
Invested capital | 1,786.0 | 1,469.4 | 1,406.0


Question: What was the percentage change in invested capital in 2019 from 2018?
Answer: 21.55
Calculation: (1,786.0-1,469.4)/1,469.4
The below tables represents the key components of Teradyne’s convertible senior notes:
As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.
Table:
 | December 31, 2019 | December 31, 2018
 | (in thousands) | 
Debt principal | $460,000 | $460,000
Unamortized discount | 65,313 | 80,019
Net carrying amount of convertible debt | $394,687 | $379,981


Question: What was the change in Debt principal from 2018 to 2019?
Answer: 0
Calculation: 460,000-460,000
21. Subsidiaries
The advances given to subsidiaries were interest-free and unsecured with settlement neither planned nor likely to occur in the foreseeable future.
The deemed investment in a subsidiary, Singtel Group Treasury Pte. Ltd. (“SGT”), arose from financial guarantees provided by the Company for loans drawn down by SGT prior to 1 April 2010.
The significant subsidiaries of the Group are set out in Note 44.1 to Note 44.3.
Table:
 |  | Company | 
 | 31 March 2019 | 31 March 2018 | 1 April 2017
 | S$ Mil | S$ Mil | S$ Mil
Unquoted equity shares, at cost | 14,259.7 | 13,676.4 | 11,001.2
Shareholders' advances | 5,733.0 | 5,733.0 | 6,423.3
Deemed investment in a subsidiary | 32.5 | 32.5 | 32.5
 | 20,025.2 | 19,441.9 | 17,457.0
Less: Allowance for impairment losses | (16.0) | (16.0) | (16.0)
 | 20,009.2 | 19,425.9 | 17,441.0


Question: What is the average allowance for impairment losses across the 3 years?
Answer: 16
Calculation: (16.0 + 16.0 + 16.0 )/ 3
table of contents stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends . fiscal year ending december 31 , 2015 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lear corp. , lkq corp. , meritor inc. , standard motor products inc. , stoneridge inc. , superior industries international , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc . company index november 17 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
company index | november 17 2011 | december 31 2011 | december 31 2012 | december 31 2013 | december 31 2014 | december 31 2015
delphi automotive plc ( 1 ) | $ 100.00 | $ 100.98 | $ 179.33 | $ 285.81 | $ 350.82 | $ 418.67
s&p 500 ( 2 ) | 100.00 | 100.80 | 116.93 | 154.80 | 175.99 | 178.43
automotive supplier peer group ( 3 ) | 100.00 | 89.62 | 109.96 | 166.26 | 176.25 | 171.91
dividends the company has declared and paid cash dividends of $ 0.25 per ordinary share in each quarter of 2014 and 2015 .
in addition , in january 2016 , the board of directors increased the annual dividend rate to $ 1.16 per ordinary share , and declared a regular quarterly cash dividend of $ 0.29 per ordinary share , payable on february 29 , 2016 to shareholders of record at the close of business on february 17 , 2016. .

Question: what is the lowest return for the last year of the investment?
Answer: 71.91%
Calculation: subtract(171.91, const_100)
Telecommunications Segment
Net revenue: Net revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $97.5 million to $696.1 million from $793.6 million for the year ended December 31, 2018. The decrease can be attributed to changes in our customer mix, fluctuations in wholesale voice termination volumes and market pressures, which resulted in a decline in revenue contribution.
Cost of revenue: Cost of revenue from our Telecommunications segment for the year ended December 31, 2019 decreased $94.2 million to $684.9 million from $779.1 million for the year ended December 31, 2018. The decrease was directly correlated to the fluctuations in wholesale voice termination volumes, in addition to a slight reduction in margin mix attributed to market pressures on call termination rates.
Selling, general and administrative: Selling, general and administrative expenses from our Telecommunications segment for the year ended December 31, 2019 decreased $1.2 million to $8.2 million from $9.4 million for the year ended December 31, 2018. The decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense.
Other operating expense: $4.5 million of other operating expense for the year ended December 31, 2019 was driven by impairment of goodwill as a result of declining performance at the segment.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Net revenue | $696.1 | $793.6 | $(97.5)
Cost of revenue | 684.9 | 779.1 | (94.2)
Selling, general and administrative | 8.2 | 9.4 | (1.2)
Depreciation and amortization | 0.3 | 0.3 | —
Other operating expense | 4.5 | — | 4.5
Income (loss) from operations | (1.8) | $4.8 | $(6.6)


Question: What was the net revenue for the year ended December 31, 2019?
Answer: $696.1 million
Selected financial information from our consolidated balance sheets is as follows:
(1) During 2016, as a result of our then pending sale of a portion of our colocation business and data centers, we reclassified $1.1 billion in net property, plant and equipment and $1.1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
(2) During 2019 and 2018, we recorded non-cash, non-tax-deductible goodwill impairment charges of $6.5 billion and $2.7 billion, respectively.
(3) In 2015, we adopted both ASU 2015-03 “Simplifying the Presentation of Debt Issuance Costs” and ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” by retrospectively applying the requirements of the ASUs to our previously issued consolidated financial statements.
(4) In 2019, we adopted ASU 2016-02 “Leases (ASC 842)” by using the non-comparative transition option pursuant to ASU 2018-11. Therefore, we have not restated comparative period financial information for the effects of ASC 842.
(5) Total long-term debt includes current maturities of long-term debt and finance lease obligations of $305 million for the year ended December 31, 2016 associated with assets held for sale. For additional information on our total long-term debt, see Note 7— Long-Term Debt and Credit Facilities to our consolidated financial statements in Item 8 of Part II of this report. For total contractual obligations, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Future Contractual Obligations” in Item 7 of Part II of this report.
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (Dollars in millions) |  | 
Net property, plant and equipment(1) | $26,079 | 26,408 | 26,852 | 17,039 | 18,069
Goodwill(1)(2) | 21,534 | 28,031 | 30,475 | 19,650 | 20,742
Total assets(3)(4) | 64,742 | 70,256 | 75,611 | 47,017 | 47,604
Total long-term debt(3)(5) | 34,694 | 36,061 | 37,726 | 19,993 | 20,225
Total stockholders’ equity | 13,470 | 19,828 | 23,491 | 13,399 | 14,060


Question: What is the average amount of goodwill for 2016 and 2017?
Answer: 25062.5
Calculation: (30,475+19,650)/2
a) Vessels Under Construction and Upgrades
Teekay LNG's share of commitments to fund newbuilding and other construction contract costs as at December 31, 2019 are as follows:
(i) In June 2019, Teekay LNG entered into an agreement with a contractor to supply equipment on certain of its LNG carriers in 2021 and 2022, for an estimated installed cost of approximately $60.6 million. As at December 31, 2019, the estimated remaining cost of this installation is $49.7 million.
(ii) Teekay LNG has a 30% ownership interest in the Bahrain LNG Joint Venture which has an LNG receiving and regasification terminal in Bahrain. The Bahrain LNG Joint Venture has secured undrawn debt financing of $34 million, of which $10 million relates to Teekay LNG's proportionate share of the commitments included in the table above.
Table:
 | Total | 2020 | 2021 | 2022
 | $ | $ | $ | $
Consolidated LNG carriers (i) | 49,652 | 11,979 | 22,382 | 15,291
Bahrain LNG Joint Venture (ii) | 11,351 | 11,351 | — | —
 | 61,003 | 23,330 | 22,382 | 15,291


Question: What was the estimated installed cost of Teenkay LNG's agreement with a contractor?
Answer: estimated installed cost of approximately $60.6 million
2018 Compensation
The following table provides information regarding the total compensation that was earned by each of our non-employee directors in 2018.
(1) The amounts included in the “Stock Awards” column represent the aggregate grant date fair value of RSU awards calculated in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (“ASC 718”). The amount does not necessarily correspond to the actual value recognized by the non-employee director. The valuation assumptions used in determining such amounts are described in the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
(2) The amounts included in the “Stock Awards” column representing the annual awards or initial awards, as applicable, granted to our non-employee directors in 2018 are detailed below. Each of these awards vests and settles on the earlier of the first anniversary of the grant date or the date of our Annual Meeting, subject to the director’s continued service through the vesting date.
(3) The amounts included in the “Stock Awards” column representing the awards of RSUs granted to our non-employee directors in lieu of cash retainers in 2018 are described below. Each of these awards vested and settled in full on the grant date.
(4)  As of December 31, 2018, Dr. Simmons also held a fully vested option to purchase 38,000 shares of our Class B common stock.
(5)  As of December 31, 2018, Mr. Viniar also held 8,750 RSUs granted in 2015 to be settled in shares of our Class B common stock, which shares vest in full on the earlier of June 21, 2019 or the 2019 annual meeting subject to Mr. Viniar’s continued service with us through such vesting date. As of December 31, 2018, Mr. Viniar also held a fully vested option to purchase 326,950 shares of our Class B common stock.
Table:
Director | Fees Earned or Paid in Cash($) | Stock Awards ($)(1)(2)(3) | Total ($)
Roelof Botha | — | 305,119 | 305,119
Paul Deighton | 45,000 | 249,998 | 294,998
Randy Garutti | 42,500 | 249,998 | 292,488
James McKelvey | — | 290,041 | 290,041
Mary Meeker | — | 305,119 | 305,119
Anna Patterson | 50,000 | 249,988 | 299,988
Naveen Rao | 45,000 | 249,988 | 294,988
Ruth Simmons (4) | — | 300,132 | 300,132
Lawrence Summers | 50,903 | 249,988 | 300,891
David Viniar (5) | — | 382,610 | 382,610


Question: Which director(s) earned the least amount of stock awards?
Answer: Paul Deighton, Randy Garutti, Anna Patterson, Naveen Rao, Lawrence Summers
Calculation: From COL4 find the smallest number and the corresponding name(s) in COL2
15 Goodwill and other intangible assets continued
Acquired intangibles
The disclosure by class of acquired intangible assets is shown in the tables below.
2019
Customer relationships are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Thermocoax £32.6m. The remaining amortisation period is 14.3 years.
Brand names and trademark assets are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Chromalox £114.1m (2018: £125.4m), Gestra £28.4m (2018: £32.5m) and Thermocoax £13.6m. The remaining amortisation periods are 17.5 years, 12.3 years and 19.3 years respectively.
Manufacturing designs and core technology are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Chromalox £12.9m (2018: £15.1m), Gestra £10.8m (2018: £12.3m) and Aflex £8.5m (2018: £9.4m). The remaining amortisation period is 12.5 years for Chromalox, 12.3 years for Gestra and 10 years for Aflex.
Non-compete undertakings are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. There are no individually material items within this balance.
Table:
 | Customer relationships | Brand names and trademarks | Manufacturing designs and core technology | Non-compete undertakings and other | Total acquired intangibles
 | £m | £m | £m | £m | £m
Cost: |  |  |  |  | 
At 1st January 2019 | 57.1 | 187.3 | 56.0 | 20.2 | 320.6
Exchange and other adjustments | (3.0) | (7.8) | (2.2) | (0.9) | (13.9)
 | 54.1 | 179.5 | 53.8 | 19.3 | 306.7
Acquisitions | 34.9 | 14.3 | 7.2 | 3.8 | 60.2
At 31st December 2019 | 89.0 | 193.8 | 61.0 | 23.1 | 366.9
Amortisation and impairment: |  |  |  |  | 
At 1st January 2019 | 25.1 | 21.3 | 14.2 | 15.6 | 76.2
Exchange adjustments | (1.3) | (1.1) | (0.6) | (0.8) | (3.8)
 | 23.8 | 20.2 | 13.6 | 14.8 | 72.4
Amortisation and impairment | 7.1 | 10.4 | 5.6 | 3.7 | 26.8
At 31st December 2019 | 30.9 | 30.6 | 19.2 | 18.5 | 99.2
Net book value: |  |  |  |  | 
At 31st December 2019 | 58.1 | 163.2 | 41.8 | 4.6 | 267.7


Question: How are non-complete undertakings amortised?
Answer: amortised over their useful economic lives in line with the accounting policies disclosed in Note 1
NantHealth, Inc
Consolidated Statements of Comprehensive Loss
(Dollars in thousands)
The accompanying notes are an integral part of these Consolidated Financial Statements.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Net loss | $(62,762) | (192,152)
Other comprehensive income (loss) from foreign currency translation | 129 | (203)
Total other comprehensive income (loss) | 129 | (203)
Comprehensive loss | $(62,633) | $(192,355)


Question: What are the respective comprehensive losses made by the company in 2018 and 2019?
Answer: 192,355, 62,633
The plan assets of METRO are distributed between the following countries:
The above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of IAS 19. The basis for the measurement is the legal and economic circumstances prevailing in each country.
Table:
€ million | 30/9/2018 | 30/9/2019
Germany | 71 | 81
Netherlands | 584 | 671
United Kingdom | 209 | 237
Belgium | 50 | 52
Other countries | 26 | 25
 | 940 | 1,066


Question: What is the basis for the measurements?
Answer: the legal and economic circumstances prevailing in each country
Stock Compensation Expense
The following table shows total stock-based compensation expense and related tax benefits included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017 (in thousands):
As a result of our acquisition of Rofin on November 7, 2016, we made a payment of $15.3 million due to the cancellation of options held by employees of Rofin. The payment was allocated between total estimated merger consideration of $11.1 million and post-merger stock-based compensation expense of $4.2 million, recorded in the first quarter of fiscal 2017, based on the portion of the total service period of the underlying options that have not been completed by the merger date.
During fiscal 2019, $4.8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.8 million was amortized into cost of sales and $1.5 million remained in inventory at September 28, 2019. During fiscal 2018, $4.7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.4 million was amortized into cost of sales and $1.5 million remained in inventory at September 29, 2018.
At fiscal 2019 year-end, the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $33.1 million. We do not estimate forfeitures. This cost will be amortized on a straight-line basis over a weighted-average period of approximately 1.5 years.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Cost of sales | $4,880 | $4,403 | $3,541
Research and development | 2,990 | 3,247 | 2,973
Selling, general and administrative | 28,596 | 25,088 | 23,911
Income tax benefit | (4,946) | (5,073) | (7,073)
 | $31,520 | $27,665 | $23,352


Question: What was the percentage change in Research and development in 2019 from 2018?
Answer: -7.91
Calculation: (2,990-3,247)/3,247
Disaggregation of Revenue
The tables below present the Company’s revenue disaggregated by type of revenue. Refer to Note 13, Reportable Segment Information, for disaggregated revenue by type and reportable segment. The majority of the Company’s revenue is earned domestically, with revenue from customers outside the United States comprising less than 1% of total revenue.
Table:
 | Year Ended June 30, |  | 
 | 2019 | 2018 | 2017
Processing | $594,202 | $550,058 | $506,555
Outsourcing & Cloud | 405,359 | 361,922 | 327,738
Product Delivery & Services | 231,982 | 251,743 | 256,794
In-House Support | 321,148 | 307,074 | 297,203
Services & Support | 958,489 | 920,739 | $881,735
Total Revenue | $1,552,691 | $1,470,797 | $1,388,290


Question: What is the total revenue as of year ended June 30, 2019?
Answer: $1,552,691
22 2016 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2016 , 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:
 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016
jkhy | 100.00 | 116.62 | 161.33 | 206.53 | 228.24 | 312.11
peer group | 100.00 | 107.65 | 126.89 | 174.28 | 219.46 | 251.24
s&p 500 | 100.00 | 105.45 | 127.17 | 158.46 | 170.22 | 177.02
this comparison assumes $ 100 was invested on june 30 , 2011 , 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. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
heartland payment systems , inc .
was removed from the peer group as it merged with global payments , inc .
in april 2016. .

Question: what was the 2012 total return on the s&p 500?
Answer: 5.45
Calculation: subtract(105.45, 100.00)