hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Write-offs of lease receivables and loan receivables were $15 million and $20 million, respectively, for the year ended December 31, 2018. Provisions for credit losses recorded for lease receivables and loan receivables were $14 million and $2 million, respectively, for the year ended December 31, 2018.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2018.
Table:
($ in millions) |  |  |  | 
At December 31, 2018: | Americas | EMEA | Asia Pacific | Total
Recorded investment: |  |  |  | 
Lease receivables | $ 3,827 | $1,341 | $1,152 | $ 6,320
Loan receivables | 6,817 | 3,675 | 2,489 | 12,981
Ending balance | $10,644 | $5,016 | $3,641 | $19,301
Recorded investment, collectively evaluated for impairment | $10,498 | $4,964 | $3,590 | $19,052
Recorded investment, individually evaluated for impairment | $   146 | $   52 | $   51 | $   249
Allowance for credit losses |  |  |  | 
Beginning balance at January 1, 2018 |  |  |  | 
Lease receivables | $    63 | $    9 | $   31 | $   103
Loan receivables | 108 | 52 | 51 | 211
Total | $   172 | $   61 | $   82 | $   314
Write-offs | (10) | (2) | (23) | (35)
Recoveries | 0 | 0 | 2 | 2
Provision | 7 | 9 | 0 | 16
Other* | (11) | (3) | (4) | (19)
Ending balance at December 31, 2018 | $   158 | $   65 | $   56 | $   279
Lease receivables | $    53 | $   22 | $    24 | $    99
Loan receivables | $   105 | $   43 | $    32 | $   179
Related allowance, collectively evaluated for impairment | $    39 | $   16 | $    5 | $     59
Related allowance, individually evaluated for impairment | $   119 | $   49 | $    51 | $   219


Question: What is the average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific for December 2018?
Answer: The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018.
4. VESSELS
Vessels consists of the carrying value of 23 vessels for the year ended December 31, 2019 and December 31, 2018, respectively. Vessels includes capitalized drydocking costs.
Depreciation is calculated based on cost less estimated residual value of $8.0 million per vessel over the estimated useful life of the vessel using the straight-line method. The estimated useful life of a vessel is 25 years from the date the vessel is delivered from the shipyard.
*Depreciation charges of $497.0 million related to vessels disposed of in 2018 is excluded
** Impairment charges of $2.2 million and $110.5 million related to vessels disposed of in 2018 is excluded
The Company has taken three vessels through periodical maintenance surveys in 2019 and further two vessels were in drydock for periodical maintenance as at December 31, 2019.
Impairment Loss on Vessels
The Company has not recorded any impairment loss on vessels for the year ended December 31, 2019. The Company recorded an impairment loss of $2.2 million and $110.5 million for the years ended December 31, 2018 and December 31, 2017, respectively.
The Company reviewed its assets for impairment on an asset by asset basis. In determining whether the assets are recoverable, the Company compared the estimate of the undiscounted cash flows expected to be generated by the assets to its carrying value. As of December 31, 2019, it was determined that the sum of the undiscounted cash flows for each vessel exceeded its carrying value and no impairment was recorded.
In developing estimates of future undiscounted cash flows, we made assumptions and estimates based on historical trends as well as future expectations. The most important assumption in determining undiscounted cash flows are the estimated freight rates. Freight rates are volatile and the analysis is based on market rates obtained from third parties, in combination with historical achieved rates by the Company.
Table:
 | 2019 | 2018
All figures in USD ‘000     |  | 
Vessels as of January 1   | 1,307,087 | 1,769,967
Additions Vessels   | 2,531 | 169,446
Disposals Vessels   | - | (632,326)
Drydocking as of January 1   | 52,331 | 119,303
Additions Drydocking   | 7,618 | 8,210
Disposals Drydocking   | - | (75,182)
Total Vessels and Drydocking   | 1,369,567 | 1,359,418
Less Accumulated Depreciation   | (469,570) | (405,660)*
Less Accumulated Impairment Loss on Vessels | - | -**
Vessels   | 899,997 | 953,758


Question: What are the respective values of vessels as of January 1, 2018 and 2019?
Answer: 1,769,967, 1,307,087
Value-at-Risk (VaR)
We employ various tools to monitor our derivative risk, including value-at-risk ("VaR") models. We perform simulations using historical data to estimate potential losses in the fair value of current derivative positions. We use price and volatility information for the prior 90 days in the calculation of VaR that is used to monitor our daily risk. The purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices. Our model uses a 95% confidence level. Accordingly, in any given one-day time period, losses greater than the amounts included in the table below are expected to occur only 5% of the time. We include commodity swaps, futures, and options and foreign exchange forwards, swaps, and options in this calculation. The following table provides an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018.
Table:
 | Fair Value Impact | 
In Millions | Average During the Fiscal Year Ended May 26, 2019 | Average During the Fiscal Year Ended May 27, 2018
Processing Activities |  | 
Energy commodities | $0.4 | $0.2
Agriculture commodities | 0.4 | 0.4
Other commodities | 0.1 | —
Foreign exchange | 0.7 | 0.7


Question: Which processing activity has the highest fair value impact during the fiscal year 2019?
Answer: Foreign Exchange
Calculation: 0.7>0.4>0.4>0.1
(a) Description of segments and principal activities (continued)                                                                                                                   The chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment. The selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore, they are not included in the measure of the segments’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance. Interest income, other gains/(losses), net, finance income/(costs), net, share of profit/(loss) of associates and joint ventures and income tax expense are also not allocated to individual operating segment.
There were no material inter-segment sales during the years ended 31 December 2019 and 2018. The revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement.
Other information, together with the segment information, provided to the chief operating decision-makers, is measured in a manner consistent with that applied in these consolidated financial statements. There were no segment assets and segment liabilities information provided to the chief operating decision-makers.
The segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 December 2019 and 2018 is as follows:
Table:
 | VAS | FinTech and Business Services | Online Advertising | Others | Total
 | RMB’Million | RMB’Million | RMB’Million | RMB’Million | RMB’Million
Segment revenues | 199,991 | 101,355 | 68,377 | 7,566 | 377,289
Gross profit | 105,905 | 27,524 | 33,517 | 587 | 167,533
Depreciation | 3,461 | 6,669 | 2,065 | 108 | 12,303
Amortisation | 14,710 | – | 9,977 | 3,115 | 27,802


Question: How many percent of total depreciation was the VAS depreciation?
Answer: 28.13
Calculation: 3,461/12,303
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2018 . equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 399165 $ 0.00 3995600 equity compensation plans not approved by security holders ( 2 ) 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b ) | weighted-average exercise price of outstanding optionswarrants and rights | number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 399165 | $ 0.00 | 3995600
equity compensation plans not approved by security holders ( 2 ) | 2014 | 2014 | 2014
total | 399165 | $ 0.00 | 3995600
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 27123 were stock rights granted under the 2011 plan .
in addition , this number includes 31697 stock rights , 5051 restricted stock rights , and 335293 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2019 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2019 annual meeting of stockholders , to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: as of december 312018 what was the total number of number of securities of the equity compensation plans approved by security holders
Answer: 4394765
Calculation: add(399165, 3995600)
DSUs
Eligible bonuses and RSUs/PSUs may be paid in the form of DSUs when executives or other eligible employees elect to or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company.
The following table summarizes the status of outstanding DSUs at December 31, 2019 and 2018.
(1) The weighted average fair value of the DSUs issued was $59 in 2019 and $55 in 2018.
Table:
NUMBER OF DSUs | 2019 | 2018
Outstanding, January 1 | 4,391,997 | 4,309,528
Issued (1) | 84,588 | 94,580
Settlement of RSUs/PSUs | 146,960 | 112,675
Dividends credited | 236,079 | 240,879
Settled | (236,525) | (365,665)
Outstanding, December 31 | 4,623,099 | 4,391,997


Question: What is the value of a DSU at the issuance date?
Answer: equal to the value of one BCE common share
xii. Shareholding as on March 31, 2019:
a. Distribution of equity shareholding as on March 31, 2019:
Table:
Number of shares | Holding | Percentage to capital | Number of accounts | Percentage to total accounts
1 - 100 | 18,402,438 | 0.5 | 528,148 | 70.3
101 - 500 | 37,550,103 | 1.0 | 185,200 | 24.6
501 - 1000 | 14,900,327 | 0.4 | 20,749 | 2.8
1001 - 5000 | 27,199,737 | 0.7 | 13,897 | 1.9
5001 - 10000 | 9,150,929 | 0.2 | 1,292 | 0.2
10001 - 20000 | 8,811,580 | 0.2 | 622 | 0.1
20001 - 30000 | 5,636,878 | 0.2 | 230 | -
30001 - 40000 | 5,424,479 | 0.1 | 154 | -
40001- 50000 | 4,808,196 | 0.1 | 106 | -
50001 -100000 | 21,790,964 | 0.6 | 304 | -
100001 - above | 3,598,709,075 | 96.0 | 903 | 0.1
GRAND TOTAL | 3,752,384,706 | 100.0 | 751,605 | 100.0


Question: How many accounts hold 100001 and above number of shares?
Answer: 903
Performance Share Units
The following table illustrates the number and WASP on date of award, and movements in, performance share units (“PSUs”) granted under the 2015 LTIP:
PSUs vest on one vesting date following a three year vesting period which will comprise three financial years. The awards are divided into three equal parts which will each be subject to a separate annual performance condition linked to the financial performance of the Group.
Table:
 | Year-ended 31 March 2019 |  | Year-ended 31 March 2018 | 
 | Number | WASP | Number | WASP
Performance share units | 000’s | £ pence | 000’s | £ pence
Outstanding at the start of the year | 7,546 | 269.65 | 6,024 | 219.41
Awarded | 1,721 | 506.74 | 1,719 | 440.50
Forfeited | (2,234) | 414.51 | (197) | 223.96
Released | (2,949) | 262.64 | – | –
Outstanding at the end of the year | 4,084 | 295.41 | 7,546 | 269.65


Question: What was the percentage change in the number of PSUs outstanding at the end of the year in 2019 from 2018?
Answer: -45.88
Calculation: (4,084-7,546)/7,546
Property and Equipment
Property and equipment are stated at cost and are depreciated or amortized using the straight-line method. Cost, accumulated depreciation and amortization, and estimated useful lives are as follows (dollars in thousands):
Table:
 |  | Fiscal year-end | 
 | 2019 | 2018 | Useful Life
Land | $19,490 | $17,655 | 
Buildings and improvements | 173,333 | 165,535 | 5 - 40 years
Equipment, furniture and fixtures | 389,225 | 359,721 | 3 - 10 years
Leasehold improvements | 94,878 | 89,399 | shorter of asset life or lease term
 | 676,926 | 632,310 | 
Accumulated depreciation and amortization | (353,492) | (320,517) | 
Property and equipment, net | $323,434 | $311,793 | 


Question: How is property and equipment stated in the table?
Answer: stated at cost and are depreciated or amortized using the straight-line method
Financial Results and Key Performance Metrics Overview
The following table provides an overview of some of our key financial metrics for each of the last three fiscal years (in millions, except per share amounts, percentages and cash conversion cycle):
• Net revenues: Our net revenues increased 4% in fiscal 2019 compared to fiscal 2018. This was primarily due to an increase of 7% in product revenues, partially offset by a 3% decrease in software and hardware maintenance and other services revenues.
• Gross profit margin percentage: Our gross profit margin as a percentage of net revenues increased by one percentage point in fiscal 2019 compared to fiscal 2018, reflecting an increase in gross profit margin on product revenues, and, to a lesser extent, an increase in gross profit margin on hardware maintenance and other services revenues.
• Income from operations as a percentage of net revenues: Our income from operations as a percentage of net revenues remained relatively flat in fiscal 2019 compared to fiscal 2018.
• Provision for income taxes: Our provision for income taxes decreased significantly in fiscal 2019 compared to fiscal 2018 as significant charges were recorded in fiscal 2018 in connection with U.S. tax reform.
• Net income and Diluted income per share: The increase in both net income and diluted net income per share in fiscal 2019 compared to fiscal 2018 reflect the factors discussed above. Diluted net income per share was favorably impacted by a 6% decrease in the annual weighted average number of dilutive shares, primarily due to share repurchases.
• Operating cash flows: Operating cash flows decreased by 9% in fiscal 2019 compared to fiscal 2018, reflecting changes in operating assets and liabilities, partially offset by higher net income.
Table:
 |  |  | Year Ended
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Net revenues | $ 6,146 | $ 5,919 | $ 5,491
Gross profit | $ 3,945 | $ 3,709 | $ 3,364
Gross profit margin percentage | 64 % | 63% | 61 %
Income from operations | $ 1,221 | $ 1,158 | $ 621
Income from operations as a percentage of net revenues | 20% | 20% | 11 %
Provision for income taxes | $ 99 | $ 1,083 | $ 140
Net income | $ 1,169 | $ 116 | $ 481
Diluted net income per share | $ 4.51 | $ 0.42 | $ 1.71
Operating cash flows | $ 1,341 | $ 1,478 | $ 986


Question: How many years did Gross profit margin percentage exceed 60%?
Answer: 3
Calculation: 2019##2018##2017
Note: The Company adopted IFRS 16 on January 1, 2019. The Company elected not to restate prior periods in accordance with the transition provision in IFRS 16.
Financial risk management objectives and policies
The Company’s risk management objectives are to manage the market risk, credit risk and liquidity risk related to its operating activities. The Company identifies, measures and manages the aforementioned risks based on policy and risk preference.
The Company has established appropriate policies, procedures and internal controls for financial risk management. Before entering into significant financial activities, approval process by the Board of Directors and Audit Committee must be carried out based on related protocols and internal control procedures. The Company complies with its financial risk management policies at all times.
Table:
Financial Assets | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Financial assets at fair value through profit or loss | $12,084,297 | $14,021,473
Financial assets at fair value through other comprehensive income | 11,585,477 | 14,723,232
Financial assets measured at amortized cost |  | 
Cash and cash equivalents (excludes cash on hand) | 83,655,648 | 95,486,403
Receivables | 24,583,451 | 26,459,392
Refundable deposits | 2,757,399 | 2,600,733
Other financial assets | 2,320,037 | 2,353,066
Total | $136,986,309 | $155,644,299
Financial Liabilities | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Financial liabilities measured at amortized cost |  | 
Short-term loans | $13,103,808 | $12,015,206
Payables | 23,559,548 | 27,433,065
Guarantee deposits (current portion included) | 665,793 | 296,694
Bonds payable (current portion included) | 41,378,182 | 38,781,416
Long-term loans (current portion included) | 30,826,215 | 33,902,074
Lease liabilities (Note) | — | 6,031,025
Other financial liabilities | 20,523,099 | 20,093,441
Total | $130,056,645 | $138,552,921


Question: When did the company adopt IFRS 16?
Answer: January 1, 2019
Dividends
Cal-Maine pays a dividend to shareholders of its Common Stock and Class A Common Stock on a quarterly basis for each quarter for which the Company reports net income computed in accordance with generally accepted accounting principles in an amount equal to one-third (1/3) of such quarterly income. Dividends are paid to shareholders of record as of the 60th day following the last day of such quarter, except for the fourth fiscal quarter. For the fourth quarter, the Company will pay dividends to shareholders of record on the 65th day after the quarter end. Dividends are payable on the 15th day following the record date. Following a quarter for which the Company does not report net income, the Company will not pay a dividend for a subsequent profitable quarter until the Company is profitable on a cumulative basis computed from the date of the last quarter for which a dividend was paid. Dividends payable, which would represent accrued unpaid dividends applicable to the Company's fourth quarter, were zero at June 1, 2019 and $17.1 million at June 2, 2018. At June 1, 2019, cumulative losses that must be recovered prior to paying a dividend were $19.8 million.
*Dividends per common share = 1/3 of Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend ÷ Total common stock outstanding (shares).
Table:
 | 13 Weeks Ended |  | 52 Weeks Ended | 
 | June 1, 2019 | June 2, 2018 | June 1, 2019 | June 2, 2018
Net income (loss) attributable to Cal-Maine Foods, inc. | $(19,761) | $71,767 | $54,229 | $125,932
Cumulative losses to be recovered prior to payment of dividend at beginning of the period | — | (20,488) | — | (74,653)
Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend | $(19,761) | $51,279 | $54,229 | $51,279
1/3 of net income attributable to Cal-Maine Foods, Inc. | — |  |  | 
Common stock outstanding (shares) | 43,894 |  |  | 
Class A common stock outstanding (shares) | 4,800 |  |  | 
Total common stock outstanding (shares) | 48,694 |  |  | 
Dividends per common share* | $- | $0.351 | $0.506 | $0.351


Question: What was the dividend per common share in year ended June 2018?
Answer: $0.351
Long-lived assets by geographic region were as follows (amounts in millions):
The only long-lived assets that we classify by region are our long-term tangible fixed assets, which consist of property, plant, and equipment assets, and beginning with 2019, as a result of our adoption of a new lease accounting standard, our lease ROU assets; all other long-term assets are not allocated by location.
For information regarding significant customers, see “Concentration of Credit Risk” in Note 2.
Table:
 |  | At December 31, | 
 | 2019 | 2018 | 2017
Long-lived assets* by geographic region: |  |  | 
Americas | $322 | $203 | $197
EMEA | 142 | 62 | 75
Asia Pacific | 21 | 17 | 22
Total long-lived assets by geographic region | $485 | $282 | $294


Question: What was the long-lived assets in EMEA in 2019?
Answer: 142
Option Exercises and Stock Vested in Fiscal 2019
The following table sets forth certain details with respect to each of the Named Executive Officers concerning the exercise of stock options and vesting of stock in Fiscal 2019:
(1) “Value realized on exercise” is the excess of the market price, at date of exercise, of the shares underlying the options over the exercise price of the options.
(2) “Value realized on vesting” is the market price of the underlying Common Shares on the vesting date.
(3) Relates to the vesting of PSUs and RSUs under our Fiscal 2018 LTIP.
Table:
 | Option Awards |  | Stock Awards (3) | 
Name | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise(1) ($) | Number of Shares Acquired on Vesting (#) | Value Realized on Vesting(2) ($)
Mark J. Barrenechea | 135,208 | $2,801,023 | 65,820 | $7,625,905
Madhu Ranganathan | — | $— | — | $—
Muhi Majzoub | 100,000 | $2,592,411 | 10,900 | $1,263,646
Gordon A. Davies | — | $— | 12,840 | $1,486,870
Simon Harrison | 26,504 | $714,495 | 8,980 | $346,808


Question: What is the Total Value Realized on Exercise?
Answer: 6107929
Calculation: 2,801,023+2,592,411+714,495