hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table summarizes our purchase commitments with contract manufacturers and suppliers as of the respective period ends (in millions):
Purchase commitments with contract manufacturers and suppliers decreased by approximately 23% compared to the end of fiscal 2018. On a combined basis, inventories and purchase commitments with contract manufacturers and suppliers decreased by 24% compared with the end of fiscal 2018.
Inventory and supply chain management remain areas of focus as we balance the need to maintain supply chain flexibility to help ensure competitive lead times with the risk of inventory obsolescence because of rapidly changing technology and customer requirements. We believe the amount of our inventory and purchase commitments is appropriate for our revenue levels.
Table:
Commitments by Period | July 27, 2019 | July 28, 2018
Less than 1 year | $4,239 | $5,407
1 to 3 years | 728 | 710
3 to 5 years | — | 360
Total | $4,967 | $6,477


Question: What was the change in purchase commitments that were less than 1 year between 2018 and 2019?
Answer: -1168
Calculation: 4,239-5,407
18. Geographic Information
Revenue by geography is based on the customer's billing address, and was as follows:
No individual international country represented more than 10% of total revenue in any period presented.
Table:
 | Year Ended December 31, |  | 
 | 2019 | 2018 | 2017
U.S. | $1,979.6 | $1,723.9 | 1,504.5
International | 1,008.5 | 936.2 | 727.4
 | $2,988.1 | $2,660.1 | $2,231.9


Question: How do they determine the geographic location of revenue earned?
Answer: based on the customer's billing address
Item 6. Selected Financial Data
The following selected consolidated financial data set forth below was derived from our historical audited consolidated financial statements and should be read in conjunction with Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of Operations and Item 8 – Financial Statements and Supplementary Data, and other financial data included elsewhere in this Annual Report on Form 10-K. Our historical results of operations are not indicative of our future results of operations.
(2) Fiscal 2018 and 2017 have been adjusted for our retrospective adoption of the new accounting standard Revenue from Contracts with Customers (ASC 606). Refer to Note 7 – Revenue of the Notes to Consolidated Financial Statements for details.
Table:
 | April 26, 2019 | April 27, 2018 (2) | April 28, 2017 (2) | April 29, 2016 | April 24, 2015
 |  |  |  | (In millions) | 
Cash, cash equivalents and short-term investments | $ 3,899 | $ 5,391 | $ 4,921 | $ 5,303 | $ 5,326
Working capital | $ 1,743 | $ 3,421 | $ 2,178 | $ 2,786 | $ 4,064
Total assets | $ 8,741 | $ 9,991 | $ 9,562 | $ 10,037 | $ 9,401
Total debt | $ 1,793 | $ 1,926 | $ 1,993 | $ 2,339 | $ 1,487
Total deferred revenue and financed unearned services revenue | $ 3,668 | $ 3,363 | $ 3,213 | $ 3,385 | $ 3,197
Total stockholders' equity | $ 1,090 | $ 2,276 | $ 2,949 | $ 2,881 | $ 3,414


Question: What was the total debt in 2015?
Answer: 1,487
REVENUE
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
Fiscal 2019 revenue increased by 8.6% (6.8% in constant currency) resulting from: • a growth in the American broadband services segment mainly due to the impact of the MetroCast acquisition which was included in revenue for only an eight-month period in the prior year combined with strong organic growth and the acquisition of the south Florida fibre network previously owned by FiberLight, LLC (the "FiberLight acquisition"); partly offset by • a decrease in the Canadian broadband services segment mainly as a result of: ◦ a decline in primary service units in the fourth quarter of fiscal 2018 and the first quarter of 2019 from lower service activations primarily due to issues resulting from the implementation of a new customer management system; partly offset by ◦ rate increases; and ◦ higher net pricing from consumer sales.
For further details on the Corporation’s revenue, please refer to the "Segmented operating and financial results" section.
Table:
Years ended August 31, |  |  |  |  | 
(in thousands of dollars, except percentages) | 2019 (1) $ | 2018 (2) $ | Change % | Change in constant currency (3) % | Foreign exchange impact (3) $
Canadian broadband services | 1,294,967 | 1,299,906 | (0.4) | (0.4) | -
American broadband services | 1,036,853 | 847,372 | 22.4 | 17.9 | 37,433
Inter-segment eliminations and other | - | 126 | (100.0) | (100.0) | -
 | 2,331,820 | 2,147,404 | 8.6 | 6.8 | 37,433


Question: What was the average American broadband services between 2018 and 2019?
Answer: 942112.5
Calculation: (1,036,853 + 847,372) / 2
9 Profit / (loss) on Ordinary Activities
The profit (2018: loss) on ordinary activities before taxation is stated after charging:
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Depreciation of property, plant and equipment | 11.8 | 11.6
Amortisation of intangible assets | 16.9 | 25.2
Research and development expenditure | (143.9) | (140.3)
Operating lease rentals: |  | 
Property | 14.0 | 12.5
Other | 1.6 | 1.6
Pension scheme contributions | 8.9 | 8.4
Impairment of trade receivables | 0.6 | 0.6
Net foreign currency differences | (1.5) | 6.9


Question: In which year was the amount of Property larger?
Answer: 2019
Calculation: 14.0>12.5
3.6 Provisions
Recognition, measurement and classification
Employee benefits – annual and long service leave
The Group recognises a liability for long service leave and annual leave measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures, and periods of service. Expected future payments are discounted using market yields at the reporting date on corporate bond rates with terms to maturity and currencies that match, as closely as possible, the estimated future cash outflows.
The Group does not expect its long service leave or annual leave benefits to be settled wholly within 12 months of the reporting date.
Annual and long service leave are classified as current where there is a current obligation to pay the employee shall they leave the Group.
Clawback provisions
Upfront fees received from certain insurance funds, broadband providers and mortgage brokers can be clawed back in the event of early termination of membership. They vary across the industries and are usually triggered where a referred member terminates their policy. Each relevant Product Provider has an individual agreement and the clawback period ranges between 0 and 24 months, depending on the agreement.
Key estimates - Employee benefits
Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology. The risks specific to the provision are factored into the cash flows and as such a corporate bond rate relative to the expected life of the provision is used as a discount rate. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects the time value of money and the risks specific to the liability. The increase in the provision resulting from the passage of time is recognised as interest expense.
Key estimates - Clawback provisions
The Group provides for this liability based upon historic average rates of attrition and recognises revenue net of these clawback amounts.
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Current |  | 
Annual leave | 2,349 | 2,233
Long service leave | 830 | 781
Clawback | 2,715 | 2,463
Rebates | 241 | 224
 | 6,135 | 5,701
Non-Current |  | 
Long service leave | 418 | 343
 | 418 | 343


Question: How is annual and long service leave classified?
Answer: classified as current where there is a current obligation to pay the employee shall they leave the Group
11. Quarterly financial information (unaudited): (Continued)
(1) Included in net income for the three months ended September 30, 2019 and December 31, 2019 are an unrealized gain and (loss) on foreign exchange on the Company’s 2024 Notes of $6.1 million and ($4.0) million, respectively.
Table:
 |  | Three months ended |  | 
 | March 31, 2018 | June 30, 2018 | September 30, 2018 | December 31, 2018
 |  | (in thousands, except share and per share amounts) |  | 
Service revenue | $128,706 | $129,296 | $130,139 | $132,049
Network operations, including equity-based compensation expense | 54,875 | 54,379 | 54,615 | 55,660
Gains on equipment transactions | 117 | 357 | 416 | 92
Operating income | 20,637 | 21,354 | 22,255 | 22,311
Net income | 6,784 | 6,552 | 8,231 | 7,100
Net income per common share—basic and diluted | 0.15 | 0.15 | 0.18 | 0.16
Weighted-average number of common shares—basic | 44,923,973 | 45,016,767 | 45,105,830 | 45,284,481
Weighted-average number of common shares—diluted | 45,294,697 | 45,536,473 | 45,699,635 | 45,803,418


Question: What is the percentage change in the service revenue between September 30 and December 31, 2018?
Answer: 1.47
Calculation: ($132,049 - $130,139)/$130,139
14. Net Loss Per Share
Basic net loss per common share for the years ended December 31, 2019 and 2018 was computed by dividing the net loss attributable to Neonode Inc. for the relevant period by the weighted average number of shares of common stock outstanding during the year. Diluted loss per common share is computed by dividing net loss attributable to Neonode Inc. for the relevant period by the weighted average number of shares of common stock and common stock equivalents outstanding during the year.
Potential common stock equivalents of approximately 0 and 350,000 outstanding stock warrants, 0 and 11,000 shares issuable upon conversion of preferred stock and 0 and 0 stock options are excluded from the diluted earnings per share calculation for the years ended December 31, 2019 and 2018, respectively, due to their anti-dilutive effect.
Table:
(In thousands, except per share amounts) | Years ended December 31, | 
 | 2019 | 2018
BASIC AND DILUTED |  | 
Weighted average number of common shares outstanding | 8,844 | 5,884
Net loss attributable to Neonode Inc. | $(5,298) | $(3,060)
Net loss per share basic and diluted | $(0.60) | $(0.52)


Question: What is the ratio of net loss attributable to Neonode Inc. in 2018 compared to 2019?
Answer: 0.58
Calculation: 3,060/5,298
6. Called up share capital
Accounting policies
Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs.
Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of £1 each in issue
2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of €264 million (2018: €356 million). The market value of shares held was €2,566 million (2018: €4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling £1.72 billion with a 2 year maturity date in 2021 and £1.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of £1.3505 per share. For further details see note 20 “Borrowings and capital resources” in the consolidated financial statements.
3 Represents US share awards and option scheme awards.
Table:
 |  | 2019 |  | 2018
 | Number | €m | Number | €m
Ordinary shares of 2020⁄21 US cents each allotted, issued and fully paid:1, 2 |  |  |  | 
1 April | 28,814,803,308 | 4,796 | 28,814,142,848 | 4,796
Allotted during the year3 | 454,870 | – | 660,460 | –
31 March | 28,815,258,178 | 4,796 | 28,814,803,308 | 4,796


Question: How many shares were allotted as at 31 March 2019?
Answer: 28,815,258,178
as of december 31 , 2017 , the aggregate future minimum payments under non-cancelable operating leases consist of the following ( in thousands ) : years ending december 31 .

Table:
2018 | $ 9127
2019 | 8336
2020 | 8350
2021 | 7741
2022 | 7577
thereafter | 9873
total minimum future lease payments | $ 51004
rent expense for all operating leases amounted to $ 9.4 million , $ 8.1 million and $ 5.4 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively .
financing obligation 2014build-to-suit lease in august 2012 , we executed a lease for a building then under construction in santa clara , california to serve as our headquarters .
the lease term is 120 months and commenced in august 2013 .
based on the terms of the lease agreement and due to our involvement in certain aspects of the construction , we were deemed the owner of the building ( for accounting purposes only ) during the construction period .
upon completion of construction in 2013 , we concluded that we had forms of continued economic involvement in the facility , and therefore did not meet with the provisions for sale-leaseback accounting .
we continue to maintain involvement in the property post construction and lack transferability of the risks and rewards of ownership , due to our required maintenance of a $ 4.0 million letter of credit , in addition to our ability and option to sublease our portion of the leased building for fees substantially higher than our base rate .
therefore , the lease is accounted for as a financing obligation and lease payments will be attributed to ( 1 ) a reduction of the principal financing obligation ; ( 2 ) imputed interest expense ; and ( 3 ) land lease expense , representing an imputed cost to lease the underlying land of the building .
at the conclusion of the initial lease term , we will de-recognize both the net book values of the asset and the remaining financing obligation .
as of december 31 , 2017 and 2016 , we have recorded assets of $ 53.4 million , representing the total costs of the building and improvements incurred , including the costs paid by the lessor ( the legal owner of the building ) and additional improvement costs paid by us , and a corresponding financing obligation of $ 39.6 million and $ 41.2 million , respectively .
as of december 31 , 2017 , $ 1.9 million and $ 37.7 million were recorded as short-term and long-term financing obligations , respectively .
land lease expense under our lease financing obligation amounted to $ 1.3 million for each of the years ended december 31 , 2017 , 2016 and 2015 respectively. .

Question: what portion of the future future minimum payments under non-cancelable operating leases is due in the next 12 months?
Answer: 17.9%
Calculation: divide(9127, 51004)
page 92 of 98 other information required by item 10 appearing under the caption 201cdirector nominees and continuing directors 201d and 201csection 16 ( a ) beneficial ownership reporting compliance , 201d of the company 2019s proxy statement to be filed pursuant to regulation 14a within 120 days after december 31 , 2006 , is incorporated herein by reference . item 11 . executive compensation the information required by item 11 appearing under the caption 201cexecutive compensation 201d in the company 2019s proxy statement , to be filed pursuant to regulation 14a within 120 days after december 31 , 2006 , is incorporated herein by reference . additionally , the ball corporation 2000 deferred compensation company stock plan , the ball corporation deposit share program and the ball corporation directors deposit share program were created to encourage key executives and other participants to acquire a larger equity ownership interest in the company and to increase their interest in the company 2019s stock performance . non-employee directors also participate in the 2000 deferred compensation company stock plan . item 12 . security ownership of certain beneficial owners and management the information required by item 12 appearing under the caption 201cvoting securities and principal shareholders , 201d in the company 2019s proxy statement to be filed pursuant to regulation 14a within 120 days after december 31 , 2006 , is incorporated herein by reference . securities authorized for issuance under equity compensation plans are summarized below: .

Table:
plan category | equity compensation plan information number of securities to be issued upon exercise of outstanding options warrants and rights ( a ) | equity compensation plan information weighted-average exercise price of outstanding options warrants and rights ( b ) | equity compensation plan information number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 4852978 | $ 26.69 | 5941210
equity compensation plans not approved by security holders | 2013 | 2013 | 2013
total | 4852978 | $ 26.69 | 5941210
item 13 .
certain relationships and related transactions the information required by item 13 appearing under the caption 201cratification of the appointment of independent registered public accounting firm , 201d in the company 2019s proxy statement to be filed pursuant to regulation 14a within 120 days after december 31 , 2006 , is incorporated herein by reference .
item 14 .
principal accountant fees and services the information required by item 14 appearing under the caption 201ccertain committees of the board , 201d in the company 2019s proxy statement to be filed pursuant to regulation 14a within 120 days after december 31 , 2006 , is incorporated herein by reference. .

Question: what is the total value of the shares already issued under the equity compensation plans for 2006?
Answer: 12952980
Calculation: multiply(4852978, 26.69)
During the year ended December 31, 2019, we sold marketable securities for proceeds of $52.0 million and realized no gain or loss on such sales. During the years ended December 31, 2018 and 2017, we sold marketable securities for proceeds of $10.8 million and $118.3 million, respectively, and realized gains of less than $0.1 million on such sales in each respective period. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the fair value of our marketable securities.
The following tables summarize the unrealized gains and losses related to our available-for-sale marketable securities, by major security type, as of December 31, 2019 and 2018 (in thousands):
As of December 31, 2019, we had no investments in a loss position for a period of time greater than 12 months. As of December 31, 2018, we identified 15 investments totaling $207.2 million that had been in a loss position for a period of time greater than 12 months with unrealized losses of $1.8 million. The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase. Based on the underlying credit quality of the investments, we generally hold such securities until we recover our cost basis. Therefore, we did not consider these securities to be other-than-temporarily impaired.
Table:
 |  | As of December 31, 2019 |  | 
 | Amortized | Unrealized | Unrealized | Fair
 | Cost | Gains | Losses | Value
Foreign debt . | $387,775 | $551 | $506 | $387,820
Foreign government obligations | 21,991 | 20 | — | 22,011
U.S. debt | 65,970 | 176 | 12 | 66,134
Time deposits | 335,541 | — | — | 335,541
Total . | $811,277 | $747 | $518 | $811,506


Question: What were the reasons for the unrealized losses as at 31 December 2018?
Answer: The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase.
12. Commitments and Contingencies
The Company leases its facilities under non-cancelable operating leases and build-to-suit leases with various expiration dates through March 2029. Rent expense related to the Company’s office facilities was $5.3 million, $4.8 million and $3.2 million for the years ended March 31, 2019, 2018 and 2017, respectively. The Company has also entered into various capital lease agreements for computer equipment with non-cancelable terms through January 2022 and has non-cancelable commitments related to its data centers.
Future minimum payments for our capital leases, facility operating leases (including Lexington MA – U.S. build-to-suit lease) and data center operating leases as of March 31, 2019 are as follows:
Certain amounts included in the table above relating to data center operating leases for the Company’s servers include usage-based charges in addition to base rent.
Future lease payments in the table above do not include amounts due to the Company for future minimum sublease rental income of $0.6 million under non-cancelable subleases through 2020.
The Company has outstanding letters of credit of $3.9 million and $3.8 million related to certain operating leases as of March 31, 2019 and 2018, respectively.
Table:
Year Ending March 31, | Capital Leases | Facility Leases | Data Centers
2020 | $ 918 | $ 10,649 | $ 21,216
2021 | 1,102 | 15,186 | 17,427
2022 | 326 | 14,111 | 13,010
2023 | — | 13,825 | 2,774
2024 | — | 13,686 | 356
Thereafter   | — | 59,502 | —
Total minimum lease payments  | $ 2,346 | $ 126,959 | $ 54,783
Less: Amount representing interest   | (121) |  | 
Present value of capital lease obligations   | 2,225 |  | 
Less: Current portion   | (844) |  | 
Long-term portion of capital lease obligations  | $1,381 |  | 


Question: What is the change in Facility Leases from Year Ending March 31, 2022 to 2023?
Answer: -286
Calculation: 13,825-14,111
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: How does the company estimate potential losses in the fair value of current derivative positions?
Answer: perform simulations using historical data