hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
16. SHARE-BASED PAYMENTS
a. Employee Share Plan
The Employee Share Plan (ESP) is available to all eligible employees each year to acquire ordinary shares in the Company from future remuneration (before tax). Shares to be issued or transferred under the ESP will be valued at the volume-weighted average price of the Company’s shares traded on the Australian Securities Exchange during the five business days immediately preceding the day the shares are issued or transferred. Shares issued under the ESP are not allowed to be sold, transferred or otherwise disposed until the earlier of the end of an initial three-year period, or the participant ceasing continuing employment with the Company.
Details of the movement in employee shares under the ESP are as follows:
The consideration for the shares issued on 22 May 2019 was $3.72 (7 May 2018: $4.24).
Table:
 | 2019 | 2018
 | No. of Shares | No. of Shares
Number of shares at beginning of year | 114,758 | 137,227
Number of shares distributed to employees | 45,560 | 42,480
Number of shares transferred to main share registry and/or disposed of | (44,526) | (64,949)
Number of shares at year end | 115,792 | 114,758


Question: How much was the consideration for the shares issued on 7 May 2018?
Answer: $4.24
Consolidated statement of comprehensive income
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 |  | 2019 | 2018 (Restated)1
 | Note | £m | £m
Profit for the year |  | 197.7 | 171.1
Other comprehensive income |  |  | 
Items that may be subsequently reclassified to profit or loss |  |  | 
Exchange differences on translation of foreign operations |  | (0.1) | 0.2
Items that will not be reclassified to profit or loss |  |  | 
Remeasurements of post-employment benefit obligations | 24 | 0.2 | –
Other comprehensive income for the year, net of tax |  | 0.1 | 0.2
Total comprehensive income for the year attributable to equity holders of the parent |  | 197.8 | 171.3


Question: What was the change in profit for the year in 2019 from 2018?
Answer: 26.6
Calculation: 197.7-171.1
28 SHARE BASED COMPENSATION PLANS
The compensation cost recognised with respect to all outstanding plans and by grant of shares, which are all equity settled instruments, is as follows:
(*) includes of 1,305,399 options granted towards Share Plan 2015 during twelve months ended March 31, 2019 at an average exercise price of $14.86 per share and average grant date fair value $2.6 per share.
(**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share. (**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share.
(***) includes 1,400,000 shares granted twelve months ended March 31, 2019 to management personnel at grant date fair value $10.08 per share.
Joint Stock Ownership Plan (JSOP)
In April 2012, the Company established a controlled trust called the Eros International Plc Employee Benefit Trust (“JSOP Trust”). The JSOP Trust purchased 2,000,164 shares of the Company out of funds borrowed from the Company and repayable on demand. The Company’s Board, Nomination and Remuneration Committee recommends to the JSOP Trust certain employees, officers and key management personnel, to whom the JSOP Trust will be required to grant shares from its holdings at nominal price. Such shares are then held by the JSOP Trust and the scheme is referred to as the “JSOP Plan.” The shares held by the JSOP Trust are reported as a reduction in stockholders’ equity and termed as ‘JSOP reserves’.
Table:
 |  | Year ended March 31 | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
IPO India Plan | $1,198 | $1,572 | $2,140
JSOP Plan | — | 615 | 3,622
Option award scheme 2012 | — | 197 | 699
2014 Share Plan | 47 | (22) | 1,427
2015 Share Plan(*) | 3,059 | 100 | 328
Other share option awards(**) | 5,346 | 7,283 | 4,405
Management scheme (staff share grant) (***) | 11,911 | 8,173 | 10,850
 | $21,561 | $17,918 | $23,471


Question: What is the IPO India Plan value in 2019?
Answer: $1,198
the aes corporation notes to consolidated financial statements 2014 ( continued ) december 31 , 2012 , 2011 , and 2010 ( 1 ) a u.s . subsidiary of the company has a defined benefit obligation of $ 764 million and $ 679 million as of december 31 , 2012 and 2011 , respectively , and uses salary bands to determine future benefit costs rather than rates of compensation increases . rates of compensation increases in the table above do not include amounts related to this specific defined benefit plan . ( 2 ) includes an inflation factor that is used to calculate future periodic benefit cost , but is not used to calculate the benefit obligation . the company establishes its estimated long-term return on plan assets considering various factors , which include the targeted asset allocation percentages , historic returns and expected future returns . the measurement of pension obligations , costs and liabilities is dependent on a variety of assumptions . these assumptions include estimates of the present value of projected future pension payments to all plan participants , taking into consideration the likelihood of potential future events such as salary increases and demographic experience . these assumptions may have an effect on the amount and timing of future contributions . the assumptions used in developing the required estimates include the following key factors : 2022 discount rates ; 2022 salary growth ; 2022 retirement rates ; 2022 inflation ; 2022 expected return on plan assets ; and 2022 mortality rates . the effects of actual results differing from the company 2019s assumptions are accumulated and amortized over future periods and , therefore , generally affect the company 2019s recognized expense in such future periods . sensitivity of the company 2019s pension funded status to the indicated increase or decrease in the discount rate and long-term rate of return on plan assets assumptions is shown below . note that these sensitivities may be asymmetric and are specific to the base conditions at year-end 2012 . they also may not be additive , so the impact of changing multiple factors simultaneously cannot be calculated by combining the individual sensitivities shown . the funded status as of december 31 , 2012 is affected by the assumptions as of that date . pension expense for 2012 is affected by the december 31 , 2011 assumptions . the impact on pension expense from a one percentage point change in these assumptions is shown in the table below ( in millions ) : .

Table:
increase of 1% ( 1 % ) in the discount rate | $ -48 ( 48 )
decrease of 1% ( 1 % ) in the discount rate | 38
increase of 1% ( 1 % ) in the long-term rate of return on plan assets | -47 ( 47 )
decrease of 1% ( 1 % ) in the long-term rate of return on plan assets | 47
.

Question: what was the net reduction in defined benefit obligations between december 31 , 2012 and 2011 , in millions?
Answer: 85
Calculation: subtract(764, 679)
table of contents item 2 . properties flight equipment and fleet renewal as of december 31 , 2016 , american operated a mainline fleet of 930 aircraft . in 2016 , we continued our extensive fleet renewal program , which has provided us with the youngest fleet of the major u.s . network carriers . during 2016 , american took delivery of 55 new mainline aircraft and retired 71 aircraft . we are supported by our wholly-owned and third-party regional carriers that fly under capacity purchase agreements operating as american eagle . as of december 31 , 2016 , american eagle operated 606 regional aircraft . during 2016 , we increased our regional fleet by 61 regional aircraft , we removed and placed in temporary storage one embraer erj 140 aircraft and retired 41 other regional aircraft . mainline as of december 31 , 2016 , american 2019s mainline fleet consisted of the following aircraft : average seating capacity average ( years ) owned leased total .

Table:
 | average seating capacity | average age ( years ) | owned | leased | total
airbus a319 | 128 | 12.8 | 19 | 106 | 125
airbus a320 | 150 | 15.5 | 10 | 41 | 51
airbus a321 | 178 | 4.9 | 153 | 46 | 199
airbusa330-200 | 258 | 5.0 | 15 | 2014 | 15
airbusa330-300 | 291 | 16.4 | 4 | 5 | 9
boeing737-800 | 160 | 7.7 | 123 | 161 | 284
boeing757-200 | 179 | 17.9 | 39 | 12 | 51
boeing767-300er | 211 | 19.5 | 28 | 3 | 31
boeing777-200er | 263 | 16.0 | 44 | 3 | 47
boeing777-300er | 310 | 2.8 | 18 | 2 | 20
boeing787-8 | 226 | 1.3 | 17 | 2014 | 17
boeing787-9 | 285 | 0.2 | 4 | 2014 | 4
embraer 190 | 99 | 9.2 | 20 | 2014 | 20
mcdonnell douglasmd-80 | 140 | 22.0 | 25 | 32 | 57
total |  | 10.3 | 519 | 411 | 930
.

Question: what is the average passenger capacity for the airbus planes in american's fleet?
Answer: 201
Calculation: add(128, 150), add(#0, 178), add(#1, 258), add(#2, 291), divide(#3, 5)
ALTERNATIVE PERFORMANCE MEASURES – continued
Liquidity: TORM defines liquidity as available cash, comprising cash and cash equivalents, including restricted cash, as well as undrawn credit facilities.
TORM finds the APM important as the liquidity expresses TORM’s financial position, ability to meet current liabilities and cash buffer. Furthermore, it expresses TORM’s ability to act and invest when possibilities occur.
Table:
USDm | 2019 | 2018 | 2017
Cash and cash equivalents, including restricted cash | 72.5 | 127.4 | 134.2
Undrawn credit facilities | 173.1 | 278.7 | 270.7
Liquidity | 245.6 | 406.1 | 404.9


Question: What are the components in the table used to calculate liquidity?
Answer: Cash and cash equivalents, including restricted cash, Undrawn credit facilities
RSU Activity We grant RSUs, which represent the right to receive shares of our common stock. Vesting for RSUs is contingent upon the holders’ continued employment with us and may be subject to other conditions (which may include the satisfaction of a performance measure). Also, certain of our performance-based RSUs include a range of shares that may be released at vesting which are above or below the targeted number of RSUs based on actual performance relative to the grant date performance measure. If the vesting conditions are not met, unvested RSUs will be forfeited. Upon vesting of the RSUs, we may withhold shares otherwise deliverable to satisfy tax withholding requirements.
The following table summarizes our RSU activity with performance-based RSUs presented at the maximum potential shares that could be earned and issued at vesting (amounts in thousands except per share amounts):
Certain of our performance-based RSUs did not have an accounting grant date as of December 31, 2019, as there is not a mutual understanding between the Company and the employee of the performance terms. Generally, these performance terms relate to operating income performance for future years where the performance goals have not yet been set. As of December 31, 2019, there were 3.2 million performance-based RSUs outstanding for which the accounting grant date has not been set, of which 1.9 million were 2019 grants. Accordingly, no grant date fair value was established and the weighted average grant date fair value calculated above for 2019 grants excludes these RSUs.
At December 31, 2019, approximately $96 million of total unrecognized compensation cost was related to RSUs and is expected to be recognized over a weighted-average period of 1.64 years. Of the total unrecognized compensation cost, $50 million was related to performance-based RSUs, which is expected to be recognized over a weighted-average period of 1.63 years. The total grant date fair value of vested RSUs was $147 million, $120 million and $64 million for the years ended December 31, 2019, 2018, and 2017, respectively.
The income tax benefit from stock option exercises and RSU vestings was $47 million, $94 million, and $160 million for the years ended December 31, 2019, 2018, and 2017, respectively.
Table:
 | Number of shares | Weighted-Average Grant Date Fair Value
Unvested RSUs at December 31, 2018 | 10,623 | $40.39
Granted | 4,426 | 45.55
Vested | (2,758) | 47.86
Forfeited | (2,963) | 54.61
Unvested RSUs at December 31, 2019 | 9,328 | $32.60


Question: What was the total grant date fair value of vested RSUs in 2019?
Answer: $147 million
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief
operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which
provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the
region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and
order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating
income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and
other expenses. Corporate and other expenses primarily represent corporate selling and administrative expenses, and restructuring costs and other charges, if any, such as the $1.7 million of restructuring costs in
fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access
overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when
assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The
accounting policies for the segments are the same as for the Company taken as a whole.
The following information is provided in accordance with the required segment disclosures for fiscal 2019, 2018 and 2017. Net sales were based on the Company’s location providing the product or service (in thousands):
As the Company operates flexible manufacturing facilities and processes designed to accommodate customers with multiple product lines and configurations, it is impracticable to report net sales for individual products or services or groups of similar products and services.
Long-lived assets as of September 28, 2019 and September 29, 2018 exclude other long-term assets, deferred income tax assets and intangible assets, which totaled $78.4 million and $74.2 million, respectively.
Table:
 | September 28,
2019 | September 29,
2018
Long-lived assets: |  | 
United States  | $106,757 | $108,694
Malaysia  | 101,636 | 89,938
Mexico  | 73,864 | 43,078
Romania  | 31,033 | 34,316
China  | 22,378 | 21,878
United Kingdom  | 7,344 | 6,171
Other Foreign  | 6,751 | 5,646
Corporate  | 34,461 | 31,585
 | 384,224 | 341,306


Question: Which countries had long-lived assets that exceed $100,000 thousand in 2019?
Answer: United States, Malaysia
Calculation: (United States:106,757),(Malaysia:101,636)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
8. ACCRUED EXPENSES
Accrued expenses consisted of the following:
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Accrued property and real estate taxes | $198.1 | $169.7
Accrued pass-through costs | 74.2 | 71.2
Amounts payable to tenants | 77.9 | 93.5
Accrued rent | 75.6 | 61.4
Payroll and related withholdings | 102.4 | 90.4
Accrued construction costs | 27.8 | 41.5
Accrued income tax payable | 55.2 | 57.9
Other accrued expenses | 347.0 | 362.7
Accrued expenses | $958.2 | $948.3


Question: What were the Accrued expenses in 2019?
Answer: $958.2
The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at each fiscal year-end are presented below (in thousands):
The Tax Act was enacted into law on December 22, 2017. The Tax Act included a reduction in the U.S. federal statutory corporate income tax rate (the “Tax Rate”) from 35% to 21% and introduced new limitations on certain business deductions. As a result, for the fiscal year ended September 30, 2018, we recognized a year-to-date, non-cash $32.5 million tax provision expense impact primarily related to the re-measurement of our deferred tax assets and liabilities due to the reduced Tax Rate.
Deferred tax assets as of September 29, 2019 include state net operating loss carry-forwards of approximately$27.4 million expiring at various times between 2020 and 2038. At September 29, 2019, we recorded a valuation allowance of$2.5 million related to losses and state tax credits, which decreased from the$3.6 million at September 30, 2018 primarily due to the release of the valuation allowance on prior year net operating losses. We believe that it is more likely than not that these net operating loss and credit carry-forwards will not be realized and that all other deferred tax assets will be realized through future taxable income or alternative tax strategies.
The major jurisdictions in which the Company files income tax returns include the United States and states in which we operate that impose an income tax. The federal statutes of limitations have not expired for fiscal years 2016 and forward. The statutes of limitations for California and Texas, which constitute the Company’s major state tax jurisdictions, have not expired for fiscal years 2015 and forward.
Table:
 | 2019 | 2018
Deferred tax assets: |  | 
Accrued defined benefit pension and postretirement benefits | $46,918 | $34,776
Deferred income | 13,803 | 1,535
Impairment | 9,981 | 11,388
Accrued insurance | 7,133 | 8,994
Share-based compensation | 5,415 | 4,936
Tax loss and tax credit carryforwards | 5,327 | 7,458
Lease commitments related to closed or refranchised locations | 3,786 | 4,696
Deferred interest deduction | 3,188 | —
Other reserves and allowances | 2,965 | 851
Accrued incentive compensation | 2,617 | 2,055
Accrued compensation expense | 1,092 | 2,034
Interest rate swaps | — | 181
Other, net | 868 | 2,206
Total gross deferred tax assets | 103,093 | 81,110
Valuation allowance | (2,485) | (3,554)
Total net deferred tax assets | 100,608 | 77,556
Deferred tax liabilities: |  | 
Intangible assets | (10,520) | (10,492)
Leasing transactions | (3,822) | (2,790)
Property and equipment, principally due to differences in depreciation | (128) | (1,855)
Other | (574) | (279)
Total gross deferred tax liabilities | (15,044) | (15,416)
Net deferred tax assets | $85,564 | $62,140


Question: What is the average total gross deferred tax assets for 2018 and 2019?
Answer: 92101.5
Calculation: (103,093+81,110)/2
Note 4. Accounts Receivable, Net
The components of accounts receivable, net are as follows (in thousands):
For the years ended December 31, 2019, 2018 and 2017, we recorded a provision for doubtful accounts of $1.2 million, $0.1 million and $0.5 million, respectively.
For the year ended December 31, 2019, we recorded a reduction to the reserve for product returns of $0.1 million. For the years ended December 31, 2018 and 2017, we recorded a $0.3 million and $2.1 million reserve for product returns in our hardware and other revenue, respectively. Historically, we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates.
Table:
December 31, |  | 
 | 2019 | 2018
Accounts receivable | $80,032 | $52,850
Allowance for doubtful accounts | (2,584) | (1,425)
Allowance for product returns | (1,075) | (1,915)
Accounts receivable, net | $76,373 | $49,510


Question: What was the change in Accounts receivable between 2018 and 2019?
Answer: 27182
Calculation: 80,032-52,850
Other Income (Expense), Net
Other income (expense), net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains (losses). The income (expense) from foreign exchange is dependent upon the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
(1) Represents the release to income from other comprehensive income relating to the mark to market on shares we held in Guidance prior to our acquisition in the first quarter of Fiscal 2018.
(2) Represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of Fiscal 2018.
Table:
 |  |  | Year Ended June 30, |  | 
(In thousands) | 2019 | Change increase (decrease)) | 2018 | Change increase (decrease)) | 2017
Foreign exchange gains (losses) | $(4,330) | $(9,175) | $4,845 | $1,776 | $3,069
OpenText share in net income (loss) of equity investees (note 8) | 13,668 | 7,703 | 5,965 | 13 | 5,952
Income from long-term other receivable | — | (1,327) | 1,327 | (5,099) | 6,426
Gain on shares held in Guidance (1) | — | (841) | 841 | 841 | —
Gain from contractual settlement (2) | — | (5,000) | 5,000 | 5,000 | —
Other miscellaneous income (expense) | 818 | 823 | (5) | (301) | 296
Total other income (expense), net | $10,156 | $(7,817) | $17,973 | $2,230 | $15,743


Question: What is the income (expense) from foreign exchange is dependent on?
Answer: the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
A.3.8 Financial Services
Financial Services supports its customers’ investments with leasing solutions and equipment, project and structured financing in the form of debt and equity investments. Based on its comprehensive financing know-how and specialist technology expertise in
the areas of Siemens businesses, Financial Services provides financial
solutions for Siemens customers as well as other companies.
Financial Services again delivered strong earnings before taxes. While the equity business recorded higher results, the result from the debt business declined, amongst others due to higher credit hits. Total assets increased along with a growth in debt business and in part due to positive currency translation effects.
Financial Services is geared to Siemens’ industrial businesses and its markets. As such Financial Services is influenced by the business development of the markets served by our industrial businesses, among other factors. Financial Services will continue to focus its business scope on areas of intense domain know-how.
Table:
 |  | Fiscal year
(in millions of €) | 2019 | 2018
Earnings before taxes (EBT) | 632 | 633
ROE (after taxes) | 19.1 % | 19.7 %
 |  | Sep 30,
(in millions of €) | 2019 | 2018
Total assets | 29,901 | 27,628


Question: How did the equity and debt businesses reacted to the credit hits?
Answer: While the equity business recorded higher results, the result from the debt business declined, amongst others due to higher credit hits. Total assets increased along with a growth in debt business and in part due to positive currency translation effects.