hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
b. Employee Performance Rights Plan
The Employee Performance Rights Plan (the Rights Plan) was approved by shareholders at the Company’s AGM on 23 November 2017. Under the Rights Plan, awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
Performance rights issued under the Employee Performance Rights Plan are valued on the same basis as those issued to KMP, which is described in Note 16(d).
1. The vesting date for rights granted on 2 July 2017 and 2 July 2018 is the date on which the Board notifies the executive that the rights have vested, after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed. This is likely to be 31 August 2020 and 31 August 2021 respectively.
No performance rights vested or lapsed during the financial year. The number of performance rights issued and outstanding at 30 June 2018 was 355,316, consisting solely of the performance rights granted on 2 July 2017.
The weighted average contractual life of outstanding performance rights at the end of the financial year is 1.77 years (2018: 2.17 years).
Table:
Performance rights issued and outstanding at 30 June 2019 |  |  |  | 
Grant Date | Vesting Date1 | Fair Value per Right $ | Rights Granted | No. of Rights at 30/6/2019
2 Jul 2017 | 31 Aug 2020 | 3.815 | 355,316 | 355,316
2 Jul 2018 | 31 Aug 2021 | 3.01 | 530,652 | 530,652
Total |  |  | 885,968 | 885,968


Question: What is the Employee Performance Rights Plan?
Answer: awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
CASH FLOW STATEMENT1
1 Abridged version. The complete version is shown in the consolidated financial statements.
Table:
€ million | 2017/18 | 2018/19
Cash flow from operating activities of continuing operations | 766 | 796
Cash flow from operating activities of discontinued operations | 139 | 157
Cash flow from operating activities | 905 | 953
Cash flow from investing activities of continuing operations | −292 | 46
Cash flow from investing activities of discontinued operations | −89 | −136
Cash flow from investing activities | −381 | −90
Cash flow before financing activities of continuing operations | 474 | 842
Cash flow before financing activities of discontinued operations | 50 | 21
Cash flow before financing activities | 524 | 863
Cash flow from financing activities of continuing operations | −587 | −1,122
Cash flow from financing activities of discontinued operations | −74 | −109
Cash flow from financing activities | −661 | −1,231
Total cash flows | −137 | −368
Currency effects on cash and cash equivalents | −30 | 17
Total change in cash and cash equivalents | −167 | −351


Question: What was the percentage change in cash flow from operating activities in FY2019 from FY2018?
Answer: 5.3
Calculation: (953-905)/905
Income Tax Expense (Benefit)
Significant components of the income tax expense (benefit) were as follows:
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Current income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | $ (28) | $ 20 | $ (9)
State | 2 | 21 | 9
Non-U.S. | 229 | 406 | 322
 | 203 | 447 | 322
Deferred income tax expense (benefit): |  |  | 
U.S.: |  |  | 
Federal | (25) | 499 | (119)
State | (8) | (30) | (15)
Non-U.S. | (185) | (1,260) | (8)
 | (218) | (791) | (142)
Income tax expense (benefit) | $ (15) | $ (344) | $ 180


Question: What was the percentage change in Current income tax expense (benefit) in 2019 from 2018?
Answer: -54.59
Calculation: (203-447)/447
Stock-Based Compensation
The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows: The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows:
The total unrecognized compensation cost related to performance-based restricted stock units as of December 31, 2019 was $3.6 million, and the weighted average period over which these equity awards are expected to vest is 1.6 years. The total unrecognized compensation cost related to unvested stock options as of December 31, 2019 was $2.0 million, and the weighted average period over which these equity awards are expected to vest is 2.30 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Cost of net revenue | $577 | $489 | $332
Research and development | 16,545 | 17,953 | 16,190
Selling, general and administrative | 14,938 | 13,279 | 11,016
Restructuring expense | — | — | 5,130
 | $32,060 | $31,721 | $32,668


Question: What was the respective research and development expense in 2019, 2018 and 2017?
Answer: 16,545, 17,953, 16,190
part ii item 5 : market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities motorola 2019s common stock is listed on the new york and chicago stock exchanges . the number of stockholders of record of motorola common stock on january 31 , 2008 was 79907 . information regarding securities authorized for issuance under equity compensation plans is incorporated by reference to the information under the caption 201cequity compensation plan information 201d of motorola 2019s proxy statement for the 2008 annual meeting of stockholders . the remainder of the response to this item incorporates by reference note 16 , 201cquarterly and other financial data ( unaudited ) 201d of the notes to consolidated financial statements appearing under 201citem 8 : financial statements and supplementary data 201d . the following table provides information with respect to acquisitions by the company of shares of its common stock during the quarter ended december 31 , 2007 . issuer purchases of equity securities period ( a ) total number of shares purchased ( 1 ) ( 2 ) ( b ) average price paid per share ( 1 ) ( 3 ) ( c ) total number of shares purchased as part of publicly announced plans or programs ( 2 ) ( d ) maximum number ( or approximate dollar value ) of shares that may yet be purchased under the plans or programs ( 2 ) .

Table:
period | ( a ) total number of shares purchased ( 1 ) ( 2 ) | ( b ) average price paid per share ( 1 ) ( 3 ) | ( c ) total number of shares purchased as part of publicly announced plans or programs ( 2 ) | ( d ) maximum number ( or approximate dollar value ) of shares that may yet be purchased under the plans or programs ( 2 )
9/30/07 to 10/26/07 | 2972951 | $ 18.84 | 2964225 | $ 4267375081
10/27/07 to 11/23/07 | 5709917 | $ 17.23 | 5706600 | $ 4169061854
11/24/07 to 12/31/07 | 25064045 | $ 16.04 | 25064045 | $ 3767061887
total | 33746913 | $ 16.49 | 33734870 | 
( 1 ) in addition to purchases under the 2006 stock repurchase program ( as defined below ) , included in this column are transactions under the company 2019s equity compensation plans involving the delivery to the company of 12043 shares of motorola common stock to satisfy tax withholding obligations in connection with the vesting of restricted stock granted to company employees .
( 2 ) through actions taken on july 24 , 2006 and march 21 , 2007 , the board of directors has authorized the company to repurchase an aggregate amount of up to $ 7.5 billion of its outstanding shares of common stock over a period ending in june 2009 , subject to market conditions ( the 201c2006 stock repurchase program 201d ) .
( 3 ) average price paid per share of common stock repurchased under the 2006 stock repurchase program is execution price , excluding commissions paid to brokers. .

Question: in 2007 what was the percent of the total number of shares purchased after 11/24/07
Answer: 74.3%
Calculation: divide(25064045, 33746913)
Other Assets
Other assets consist of the following (in thousands):
The Company’s other assets includes a strategic equity investment in a privately-held company. The strategic investment is a non-marketable equity security, in which the Company does not have a controlling interest or the ability to exert significant influence. This investment does not have a readily determinable market value. The Company records this strategic investment at cost less impairment and adjusts cost for subsequent observable price changes. During the years ended July 31, 2019 and 2018, there were no changes in the investment’s carrying value of $10.7 million.
Table:
 | July 31, 2019  | July 31, 2018
Prepaid expenses | $2,640 | $2,476
Contract costs | 23,375 | —
Deferred costs | 8,867 | 9,377
Strategic investments | 10,672 | 10,672
Other assets | $45,554 | 22,525


Question: What was the change in the Deferred costs from 2018 to 2019?
Answer: -510
Calculation: 8,867 - 9,377
apple inc . | 2016 form 10-k | 20 company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 24 , 2016 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 23 , 2011 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on 9/23/11 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . copyright a9 2016 s&p , a division of mcgraw hill financial . all rights reserved . copyright a9 2016 dow jones & co . all rights reserved . september september september september september september .

Table:
 | september2011 | september2012 | september2013 | september2014 | september2015 | september2016
apple inc . | $ 100 | $ 166 | $ 123 | $ 183 | $ 212 | $ 213
s&p 500 index | $ 100 | $ 130 | $ 155 | $ 186 | $ 185 | $ 213
s&p information technology index | $ 100 | $ 132 | $ 142 | $ 183 | $ 187 | $ 230
dow jones u.s . technology supersector index | $ 100 | $ 130 | $ 137 | $ 178 | $ 177 | $ 217
.

Question: what was the 1 year return of apple inc . from 2013 to 2014?
Answer: 49%
Calculation: subtract(183, 123), divide(#0, 123)
Other (Income) Expenses
nm - not meaningful
Interest income. Interest income decreased $64,000 during fiscal 2018 as compared to fiscal 2017.
Interest expense. Interest expense consists of costs associated with capital leases and loans on corporate-owned life insurance policies.
Other (income) expense, net. Other (income) expense, net consists mainly of the impact of foreign currency due to movement of European and Asian currencies against the US dollar.
Table:
 | Year ended March 31, |  | (Unfavorable) favorable | 
(Dollars in thousands) | 2018 | 2017 | $ | %
Other (income) expenses |  |  |  | 
Interest (income) | $(98) | $(162) | $(64) | (39.5)%
Interest expense | 10 | 15 | 5 | 33.3%
Other (income) expense, net | (391) | 224 | 615 | nm
Total other (income) expense, net | $(479) | $77 | $556 | nm


Question: What is the interest income in 2018?
Answer: $(98)
Defined Benefit Pension Plans
The Company maintains defined benefit pension plans for employees of certain of its foreign subsidiaries. Such plans conform to local practice in terms of providing minimum benefits mandated by law, collective agreements or customary practice. The Company recognizes the aggregate amount of all overfunded plans as assets and the aggregate amount of all underfunded plans as liabilities in its financial statements.
The Company's expected long-term rate of return on plan assets is updated at least annually, taking into consideration its asset allocation, historical returns on similar types of assets and the current economic environment. For estimation purposes, the Company assumes its long-term asset mix will generally be consistent with the current mix. The Company determines its discount rates using highly rated corporate bond yields and government bond yields.
Benefits under all of the Company's plans are valued utilizing the projected unit credit cost method. The Company's policy is to fund its defined benefit plans in accordance with local requirements and regulations. The funding is primarily driven by the Company's current assessment of the economic environment and projected benefit payments of its foreign subsidiaries. The Company's measurement date for determining its defined benefit obligations for all plans is December 31 of each year.
The Company recognizes actuarial gains and losses in the period the Company's annual pension plan actuarial valuations are prepared, which generally occurs during the fourth quarter of each year, or during any interim period where a revaluation is deemed necessary.
The following is a summary of the status of the Company's foreign defined benefit pension plans and the net periodic pension cost (dollars in millions):
The long term rate of return on plan assets was determined using the weighted-average method, which incorporates factors that include the historical inflation rates, interest rate yield curve and current market conditions.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Service cost | $9.4 | $9.6 | $10.0
Interest cost | 5.0 | 4.7 | 4.3
Expected return on plan assets | (6.0) | (6.1) | (5.5)
Curtailment gain | — | (0.3) | —
Actuarial and other loss | 15.6 | 6.1 | 1.9
Total net periodic pension cost | $24.0 | $14.0 | $10.7
Weighted average assumptions |  |  | 
Discount rate used for net periodic pension costs | 1.74 % | 1.66 % | 1.60 %
Discount rate used for pension benefit obligations | 1.43 % | 1.74 % | 1.66 %
Expected return on plan assets | 3.23 % | 3.18 % | 3.22 %
Rate of compensation increase | 3.07 % | 3.22 % | 3.22 %


Question: What is the change in Interest cost from year ended December 31, 2018 to 2019?
Answer: 0.3
Calculation: 5.0-4.7
Liquidity and Capital Resources
We believe our ability to generate cash flows from operating activities is one of our fundamental financial strengths. In the near term, we expect our business and financial condition to remain strong and to continue to generate significant operating cash flows, which, we believe, in combination with our existing balance of cash and cash equivalents and short-term investments of $5.9 billion, our access to capital, and the availability of our $1.5 billion revolving credit facility, will be sufficient to finance our operational and financing requirements for the next 12 months. Our primary sources of liquidity, which are available to us to fund cash outflows such as potential dividend payments or share repurchases, and scheduled debt maturities, include our cash and cash equivalents, short-term investments, and cash flows provided by operating activities.
As of December 31, 2019, the amount of cash and cash equivalents held outside of the U.S. by our foreign subsidiaries was $2.8 billion, as compared to $1.4 billion as of December 31, 2018. These cash balances are generally available for use in the U.S., subject in some cases to certain restrictions.
Our cash provided from operating activities is somewhat impacted by seasonality. Working capital needs are impacted by weekly sales, which are generally highest in the fourth quarter due to seasonal and holiday-related sales patterns. We consider, on a continuing basis, various transactions to increase shareholder value and enhance our business results, including acquisitions, divestitures, joint ventures, share repurchases, and other structural changes. These transactions may result in future cash proceeds or payments.
Sources of Liquidity (amounts in millions)
Table:
 | For the Years Ended December 31, |  | 
 | 2019 | 2018 | Increase (Decrease)
Cash and cash equivalents | $5,794 | $4,225 | $1,569
Short-term investments | 69 | 155 | (86)
 | $5,863 | $4,380 | $1,483
Percentage of total assets | 30% | 24% | 


Question: What was the percentage change in Short-term investments between 2018 and 2019?
Answer: -55.48
Calculation: (69-155)/155
The following is a roll-forward of the Company’s uncertain tax positions, recorded in other long-term liabilities, from January 1, 2017 to December 31, 2019:
The majority of the net increase for positions relates to the potential tax on freight income on changes for positions taken in prior years and an increased number of voyages for the year ended December 31, 2019.
The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The interest and penalties on unrecognized tax benefits are included in the roll-forward schedule above, and are increases of approximately $13.2 million, $9.2 million and $6.4 million in 2019, 2018 and 2017, respectively.
Table:
 | Year Ended | Year Ended | Year Ended
 | December 31, | December 31, | December 31,
 | 2019 | 2018 | 2017
 | $ | $ | $
Balance of unrecognized tax benefits as at January 1 | 40,556 | 31,061 | 19,492
Increases for positions related to the current year | 5,829 | 9,297 | 2,631
Changes for positions taken in prior years | 19,119 | 981 | 3,475
Decreases related to statute of limitations | (2,546) | (783) | (1,562)
Increase due to acquisition of TIL | — | — | 8,528
Decrease due to deconsolidation of Altera | — | — | (1,503)
Balance of unrecognized tax benefits as at December 31 | 62,958 | 40,556 | 31,061


Question: What is the increase/ (decrease) in Decreases related to statute of limitations from December 31, 2019 to December 31, 2018?
Answer: 1763
Calculation: 2,546-783
8. Stocks
Note
1. Finished goods in 2018 includes £2.2 million relating to deferred costs which has been reclassified from prepayments; see note 1 for further details.
There were no stock write-downs recognised in the period (2018 nil) and there were no reversals of prior period stock write-downs (2018 nil).
No stock is carried at fair value less costs to sell (2018 nil).
Table:
 | 2019 | 2018
 | £ million | £ million
Work in progress | 0.7 | 0.6
Finished goods¹ | 3.2 | 3.9
 | 3.9 | 4.5


Question: What does finished goods in 2018 include?
Answer: £2.2 million relating to deferred costs which has been reclassified from prepayments
Research and Development
Research and development expenses increased $124.3 million, or 53.9%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $114.4 million in employee-related costs ($45.1 million of which related to stock-based compensation and related payroll taxes), a $7.4 million increase in computer hardware and software costs, and a $2.5 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Research and development expenses increased $94.7 million, or 69.6%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $89.6 million in employee-related costs, an increase of $3.1 million in computer hardware and software costs, and a $2.0 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
Research and development | $ 355,015 | $ 230,674 | $ 135,997 | 53.9 % | 69.6 %
Percentage of total revenues | 22.5 % | 21.5 % | 20.2 % |  | 


Question: How much is the research and development expenses for the year ended 2018?
Answer: $ 230,674
NOTE 8—INVENTORIES
Inventories consist of the following (in thousands):
At September 30, 2019, work in process and inventoried costs under long-term contracts includes approximately $5.8 million in costs incurred outside the scope of work or in advance of a contract award compared to $0.9 million at September 30, 2018. We believe it is probable that we will recover the costs inventoried at September 30, 2019, plus a profit margin, under contract change orders or awards within the next year.
Costs we incur for certain U.S. federal government contracts include general and administrative costs as allowed by government cost accounting standards. The amounts remaining in inventory at September 30, 2019 and 2018 were $0.5 million and $2.0 million, respectively.
Table:
 |  | September 30,
 | 2019 | 2018
Finished products | $10,905 | $7,099
Work in process and inventoried costs under long-term contracts | 46,951 | 63,169
Materials and purchased parts | 48,938 | 23,710
Customer advances | — | (9,779)
Net inventories | $  106,794 | $  84,199


Question: What is the amount of finished products in 2019?
Answer: $10,905
Unrecognized Tax Benefits
The Company operates in multiple jurisdictions throughout the world and the income tax returns of its subsidiaries in various jurisdictions are subject to periodic examination by the tax authorities. The Company regularly assesses the status of these  examinations and the various outcomes to determine the adequacy of its provision for income taxes. The amount of gross unrecognized tax benefits totaled $3.1 million and $1.4 million at April 27, 2019 and April 28, 2018, respectively. These amounts represent the amount of unrecognized benefits that, if recognized, would favorably impact the effective tax rate if resolved in the Company’s favor.
The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits:
At April 27, 2019, it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months.
The U.S. federal statute of limitations remains open for fiscal years ended on or after 2016 and for state tax purposes on or after fiscal year 2013. Tax authorities may have the ability to review and adjust net operating losses or tax credits that were generated prior to these fiscal years. In the major foreign jurisdictions, fiscal 2012 and subsequent periods remain open and subject to examination by taxing authorities.
The continuing practice of the Company is to recognize interest and penalties related to income tax matters in the provision for income taxes. The Company had $0.1 million accrued for interest and no accrual for penalties at April 27, 2019.
Table:
(Dollars in Millions) | April 27, 2019 | April 28, 2018
Balance at Beginning of Fiscal Year | $1.4 | $1.3
Increases for Positions Related to the Prior Years | 1.8 | —
Increases for Positions Related to the Current Year | 0.9 | 0.1
Decreases for Positions Related to the Prior Years | — | —
Lapsing of Statutes of Limitations | (1.0) | —
Balance at End of Fiscal Year | $3.1 | $1.4


Question: What was the average Increases for Positions Related to the Prior Year for 2018 and 2019?
Answer: 0.9
Calculation: (1.8 + 0) / 2