hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The fair value of each option grant was estimated on the date of grant using the Black-Scholes option pricing model using the following weighted average assumptions:
Based on the Black-Scholes option pricing model, the weighted average estimated fair value of employee stock options granted was $4.63 and $2.58 per share during the years ended December 31, 2019 and 2018, respectively.
The expected life was determined using the simplified method outlined in ASC 718, “Compensation - Stock Compensation”. Expected volatility of the stock options was based upon historical data and other relevant factors. We have not provided an estimate for forfeitures because we have had nominal forfeited options and RSUs and believed that all outstanding options and RSUs at December 31, 2019, would vest.
Table:
 | Year Ended | Year Ended
 | December 31, 2019 | December 31, 2018
Expected stock price volatility | 92.34% | 85.26%
Risk-free interest rate | 2.09% | 2.73%
Expected life term | 6.14 years | 6.02 years
Expected dividends | 0% | 0%


Question: Which year has a larger risk-free interest rate?
Answer: 2018
Calculation: 2.73% > 2.09%
RSUs/PSUs
RSUs/PSUs are granted to executives and other eligible employees. The value of an RSU/PSU at the grant date is equal to the value of one BCE common share. Dividends in the form of additional RSUs/PSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based on their position and level of contribution. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and, in certain cases, if performance objectives are met, as determined by the board of directors.
The following table summarizes outstanding RSUs/PSUs at December 31, 2019 and 2018.
(1) The weighted average fair value of the RSUs/PSUs granted was $58 in 2019 and $57 in 2018
(2) The RSUs/PSUs vested on December 31, 2019 were fully settled in February 2020 with BCE common shares and/or DSUs.
Table:
NUMBER OF RSUs/PSUs | 2019 | 2018
Outstanding, January 1 | 2,812,697 | 2,740,392
Granted (1) | 975,348 | 1,006,586
Dividends credited | 149,648 | 149,258
Settled | (932,133) | (1,027,321)
Forfeited | (90,442) | (56,218)
Outstanding, December 31 | 2,915,118 | 2,812,697
Vested, December 31 (2) | 904,266 | 880,903


Question: What conditions determine whether executives and other eligible employees are granted RSUs/PSUs?
Answer: position, level of contribution, in certain cases, if performance objectives are met
Goodwill
The following table summarizes the changes in the carrying amount of goodwill during the periods presented (table in millions):
Table:
 | January 31, 2020 | February 1, 2019
Balance, beginning of the year | $7,418 | $6,660
Increase in goodwill related to business combinations | 1,911 | 784
Other adjustment | — | (26)
Balance, end of the year | $9,329 | $7,418


Question: Which years does the table provide information for the changes in the carrying amount of goodwill?
Answer: 2020, 2019
14 2018 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2018 , 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 . historic stock price performance is not necessarily indicative of future stock price performance . 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:
 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018
jkhy | 100.00 | 128.02 | 141.48 | 193.46 | 233.19 | 296.19
peer group | 100.00 | 137.07 | 171.80 | 198.44 | 231.11 | 297.44
s&p 500 | 100.00 | 124.61 | 133.86 | 139.20 | 164.11 | 187.70
this comparison assumes $ 100 was invested on june 30 , 2013 , 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. ; 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 .
dst systems , inc. , which had previously been part of the peer group , was acquired in 2018 and is no longer a public company .
as a result , dst systems , inc .
has been removed from the peer group and stock performance graph .
the stock performance graph shall not be deemed 201cfiled 201d for purposes of section 18 of the exchange act , or incorporated by reference into any filing of the company under the securities act of 1933 , as amended , or the exchange act , except as shall be expressly set forth by specific reference in such filing. .

Question: what was the percentage growth of the jkhy
Answer: 28.02%
Calculation: add(128.02, 100.00)
nbcuniversal media , llc consolidated statement of comprehensive income .

Table:
year ended december 31 ( in millions ) | 2015 | 2014 | 2013
net income | $ 3624 | $ 3297 | $ 2122
deferred gains ( losses ) on cash flow hedges net | -21 ( 21 ) | 25 | -5 ( 5 )
employee benefit obligations net | 60 | -106 ( 106 ) | 95
currency translation adjustments net | -121 ( 121 ) | -62 ( 62 ) | -41 ( 41 )
comprehensive income | 3542 | 3154 | 2171
net ( income ) loss attributable to noncontrolling interests | -210 ( 210 ) | -182 ( 182 ) | -154 ( 154 )
other comprehensive ( income ) loss attributable to noncontrolling interests | 29 | 2014 | 2014
comprehensive income attributable to nbcuniversal | $ 3361 | $ 2972 | $ 2017
see accompanying notes to consolidated financial statements .
147 comcast 2015 annual report on form 10-k .

Question: what is the percentage change in comprehensive income attributable to nbcuniversal from 2013 to 2014?
Answer: 47%
Calculation: subtract(2972, 2017), divide(#0, 2017)
Geographic Information
The following table is a summary of our long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets (in thousands):
Table:
 | December 31, | December 31,
 | 2019 | 2018
United States | $35,964 | $5,525
Japan | 2,689 | 1,108
Other | 2,017 | 629
Total | $40,670 | $7,262


Question: Which countries' data have been singled out in the table?
Answer: United States, Japan
3.3 Trade receivables and contract assets
Recognition and measurement
All trade and other receivables recognised as current assets are due for settlement within no more than 30 days for marketing fees and within one year for trail commission. Trade receivables are measured on the basis of amortised cost.
It is the Group’s policy that all key partners who wish to trade on credit terms are subject to credit verification procedures.
Allowance for credit losses
iSelect applies the simplified approach and records lifetime expected losses on all trade receivables and contract assets. As a consequence, we do not track changes in credit risk, but recognise a loss allowance based on lifetime expected credit loss at each reporting date.
iSelect calculates its provision utilising historical credit loss experience, adjusted for other relevant factors, i.e. aging of receivables, credit rating of the debtor, etc. Debts that are known to be uncollectable are written off when identified. If an impairment allowance has been recognised for a debt that becomes uncollectable, the debt is written off against the provision. If an amount is subsequently recovered, it is credited against profit or loss.
As at 30 June 2019, expected credit losses are not considered material.
Contract assets
Contract assets are initially recognised for revenue earned from comparison, purchase support and referral services, as receipt of consideration is conditional on successful completion of a purchase between the customers and the product providers. Upon completion of sale and acceptance by the customer and the provider, invoices are issued to the provider for the amount receivable. These amounts invoiced are reclassified from contract assets to trade receivables. The trade receivable balance represents the Group’s unconditional right to receive the cash.
Key estimates – allowance for credit losses
We apply management judgement to estimate the expected credit losses for trade receivables and contract assets. Expected credit losses are assessed on an ongoing basis. Financial difficulties of the debtor, probability of default, delinquency in payments and credit ratings are utilised in this assessment.
Table:
 | CONSOLIDATED CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Trade receivables | 6,165 | 4,952
Allowance for credit losses | - | (15)
Contract assets | 16,824 | 23,773
 | 22,989 | 28,710
The ageing analysis of trade rec The ageing analysis of trade receivables is as follows: |  | 
Current | 4,967 | 4,408
Past due 1 – 30 days | 1,024 | 291
Past due 31 – 90 days | 130 | 108
Past due 90+ days | 44 | 130
 | 6,165 | 4,937


Question: How are trade receivables measured?
Answer: on the basis of amortised cost
Issuer Purchases of Equity Securities
The following table contains information about shares of our previously-issued common stock that we withheld from employees upon vesting of their stock-based awards during the fourth quarter of 2019 to satisfy the related tax withholding obligations:
Table:
 | Total Number of Shares Withheld for Taxes | Average Price Paid Per Share
Period |  | 
October 2019 | 16,585 | $11.57
November 2019 | 185,887 | 13.15
December 2019 | 12,368 | 13.70
Total | 214,840 | 


Question: What is the average price paid per share in October 2019?
Answer: $11.57
Inventory
Inventory is stated at the lower of cost and net realizable value, using the first-in, first-out (“FIFO”) valuation method. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Any adjustments to reduce the cost of inventories to their net realizable value are recognized in earnings in the current period.
Due to the low sell-through of our AirBar products, management has decided to fully reserve work-in-process for AirBar components, as well as AirBar related raw materials. Management has further decided to reserve for a portion of AirBar finished goods, depending on type of AirBar and in which location it is stored. The AirBar inventory reserve was $0.8 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.
In order to protect our manufacturing partners from losses in relation to AirBar production, we agreed to secure the value of the inventory with a bank guarantee. Since the sale of AirBars has been lower than expected, a major part of the inventory at the partner remained unused when the due date of the bank guarantee neared and Neonode therefore agreed that the partner should keep inventory for the production of 20,000 AirBars and the rest be purchased by us. The inventory value of these purchases has been fully reserved.
As of December 31, 2019, the Company’s inventory consists primarily of components that will be used in the manufacturing of our sensor modules. We segregate inventory for reporting purposes by raw materials, work-in-process, and finished goods.
Raw materials, work-in-process, and finished goods are as follows (in thousands):
Table:
 | December 31, | December 31,
 | 2019 | 2018
Raw materials | $396 | $246
Work-in-process | 186 | 220
Finished goods | 448 | 753
Ending inventory | $1,030 | $1,219


Question: What is the percentage change in the value of raw materials from 2018 to 2019?
Answer: 60.98
Calculation: ($396-$246)/$246
Share-based payments expense for the period was $62,028,117 (2018: $57,710,434).
The variables in the table below are used as inputs into the model to determine the fair value of performance rights.
(1) Grant date represents the offer acceptance date.
(2) The expected volatility is based on the historical implied volatility calculated based on the weighted average remaining life of the performance rights adjusted for any expected changes to future volatility due to publicly available information.
Table:
 | 2019 | 2018
 | F19 LTI | F18 LTI
Grant date (1) | 30 Nov 2018 | 31 Oct 2017
Performance period start date | 1 Jul 2018 | 1 Jul 2017
Exercise date | 1 Jul 2021 | 1 Jul 2020
Expected volatility (2) | 15.0% | 16.0%
Expected dividend yield | 4.0% | 4.0%
Risk-free interest rate | 2.1% | 1.9%
Weighted average fair value at grant date | $24.63 | $20.23


Question: What is the Grant date in 2019?
Answer: 30 Nov 2018
entergy mississippi , inc . management's financial discussion and analysis the net wholesale revenue variance is primarily due to lower profit on joint account sales and reduced capacity revenue from the municipal energy agency of mississippi . gross operating revenues , fuel and purchased power expenses , and other regulatory charges gross operating revenues increased primarily due to an increase of $ 152.5 million in fuel cost recovery revenues due to higher fuel rates , partially offset by a decrease of $ 43 million in gross wholesale revenues due to a decrease in net generation and purchases in excess of decreased net area demand resulting in less energy available for resale sales coupled with a decrease in system agreement remedy receipts . fuel and purchased power expenses increased primarily due to increases in the average market prices of natural gas and purchased power , partially offset by decreased demand and decreased recovery from customers of deferred fuel costs . other regulatory charges increased primarily due to increased recovery through the grand gulf rider of grand gulf capacity costs due to higher rates and increased recovery of costs associated with the power management recovery rider . there is no material effect on net income due to quarterly adjustments to the power management recovery rider . 2007 compared to 2006 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2007 to 2006 . amount ( in millions ) .

Table:
 | amount ( in millions )
2006 net revenue | $ 466.1
base revenue | 7.9
volume/weather | 4.5
transmission revenue | 4.1
transmission equalization | 4.0
reserve equalization | 3.8
attala costs | -10.2 ( 10.2 )
other | 6.7
2007 net revenue | $ 486.9
the base revenue variance is primarily due to a formula rate plan increase effective july 2007 .
the formula rate plan filing is discussed further in "state and local rate regulation" below .
the volume/weather variance is primarily due to increased electricity usage primarily in the residential and commercial sectors , including the effect of more favorable weather on billed electric sales in 2007 compared to 2006 .
billed electricity usage increased 214 gwh .
the increase in usage was partially offset by decreased usage in the industrial sector .
the transmission revenue variance is due to higher rates and the addition of new transmission customers in late 2006 .
the transmission equalization variance is primarily due to a revision made in 2006 of transmission equalization receipts among entergy companies .
the reserve equalization variance is primarily due to a revision in 2006 of reserve equalization payments among entergy companies due to a ferc ruling regarding the inclusion of interruptible loads in reserve .

Question: what is the percent change between net revenue in 2006 and 2007?
Answer: 4.5%
Calculation: subtract(486.9, 466.1), divide(#0, 466.1)
Option Exercises and Stock Vested
The table below sets forth information concerning the number of shares acquired on exercise of option awards and vesting of stock awards in 2019 and the value realized upon vesting by such officers.
(1) Amounts realized from the vesting of stock awards are calculated by multiplying the number of shares that vested by the fair market value of a share of our common stock on the vesting date.
Table:
 | Option Awards |  | Stock Awards | 
Name | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise ($) | Number of Shares Acquired on Vesting (#) | Value Realized on Vesting ($)
Jon Kirchner | — | — | 153,090 | 3,428,285
Robert Andersen | — | — | 24,500 | 578,806
Paul Davis | — | — | 20,500 | 482,680
Murali Dharan | — | — | 15,000 | 330,120
Geir Skaaden | — | — | 21,100 | 500,804


Question: How many shares did Jon Kirchner acquire in 2019 through exercise and vesting, respectively?
Answer: 0, 153,090
Fair Value Disclosures
Under the fair value standards fair value is based on the exit price and defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement should reflect all the assumptions that market participants would use in pricing an asset or liability. A fair value hierarchy is established in the authoritative guidance outlined in three levels ranking from Level 1 to level 3 with Level 1 being the highest priority.
Level 1: observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets
Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly
Level 3: unobservable inputs (e.g., a reporting entity’s or other entity’s own data)
The Company had no assets or liabilities measured at fair value on a recurring (except our pension plan assets, see Note 15) or
non-recurring basis as of September 30, 2019 or September 30, 2018.
To estimate fair value of the financial instruments below quoted market prices are used when available and classified within Level 1. If this data is not available, we use observable market based inputs to estimate fair value, which are classified within Level 2. If the preceding information is unavailable, we use internally generated data to estimate fair value which is classified within Level 3.
Cash and cash equivalents
Carrying amount approximated fair value
Accounts and long term receivable with original maturity over one year
Fair value was estimated by discounting future cash flows based on the current rate with similar terms.
Note payable
Fair value was estimated based on quoted market prices.
Fair value of accounts receivable with an original maturity of one year or less and accounts payable was not materially different from their carrying values at September 30, 2019, and 2018.
Table:
 | As of September 30, 2019 |  | As of September 30, 2018 |  |  | 
 | Carrying amount | Fair value | Carrying amount | Fair value | Fair Value Level | References
 |  | (Amounts in thousands) |  |  |  | 
Assets: |  |  |  |  |  | 
Cash and cash equivalents | $18,099 | $18,099 | $25,107 | $25,107 | 1 | Consolidated Balance SSheets
Accounts & long term receivable* | 7,087 | 7,087 | - | - | 3 | Note 3
Liabilities: |  |  |  |  |  | 
Note payable | 1,001 | 1,001 | - | - | 2 | Note 11
*Original maturity over one year |  |  |  |  |  | 


Question: What is the difference in fair value of cash and cash equivalents between 2018 and 2019?
Answer: -7008
Calculation: 18,099 - 25,107
22. PENSIONS
Defined contribution scheme
We operate a defined contribution scheme. The pension cost for the period represents contributions payable by us to the scheme. The charge to net income for the years ended December 31, 2019, 2018 and 2017 was $2.4 million, $1.9 million and $1.7 million, respectively.
Defined benefit schemes
We have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees. Benefits are based on the employee's years of service and compensation. Net periodic pension plan costs are determined using the Projected Unit Credit Cost method. Our plans are funded by us in conformity with the funding requirements of the applicable government regulations. Plan assets consist of both fixed income and equity funds managed by professional fund managers. We have two defined benefit pension plans both of which are closed to new entrants but still cover certain of our employees. Benefits are based on the employee's years of service and compensation. Net periodic pension plan costs are determined using the Projected Unit Credit Cost method. Our plans are funded by us in conformity with the funding requirements of the applicable government regulations. Plan assets consist of both fixed income and equity funds managed by professional fund managers.
We use December 31 as a measurement date for our pension plans.
The components of net periodic benefit costs are as follows:
The components of net periodic benefit costs are recognized in the income statement within administrative expenses and vessel operating expenses.
The estimated net loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net periodic pension benefit cost during the year ended December 31, 2019 is $0.8 million (2018: $1.4 million).
Table:
(in thousands of $) | 2019 | 2018 | 2017
Service cost | 162 | 250 | 313
Interest cost | 1,740 | 1,687 | 1,901
Expected return on plan assets | (375) | (926) | (843)
Recognized actuarial loss | 777 | 1,392 | 1,182
Net periodic benefit cost | 2,304 | 2,403 | 2,553


Question: What was the percentage change in net periodic benefit cost from 2018 to 2019?
Answer: -4.12
Calculation: (2,304 - 2,403)/2,403