hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE 14 – EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period plus the dilutive effect of outstanding stock options and restricted stock-based awards using the treasury stock method. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts):
All outstanding stock options and restricted stock-based awards in the amount of 1.0 million and 1.2 million, respectively, were excluded from the computation of diluted earnings per share for the fiscal year ended February 28, 2017 because the effect of inclusion would be antidilutive. Shares subject to anti-dilutive stock options and restricted stock-based awards of 1.9 million and 0.2 million for the fiscal years ended February 28, 2019 and 2018, respectively, were excluded from the calculations of diluted earnings per share for the years then ended.
We have the option to pay cash, issue shares of common stock or any combination thereof for the aggregate amount due upon conversion of the Notes. It is our intent to settle the principal amount of the convertible senior notes with cash, and therefore, we use the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income (loss) per share. From the time of the issuance of the Notes, the average market price of our common stock has been less than the initial conversion price of the Notes, and consequently no shares have been included in diluted earnings per share for the conversion value of the Notes.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Net income (loss) | $18,398 | $16,617 | $(7,904)
Basic weighted average number of common shares outstanding | 34,589 | 35,250 | 35,917
Effect of stock options and restricted stock units computed on |  |  | 
treasury stock method | 705 | 889 | -
Diluted weighted average number of common shares outstanding | 35,294 | 36,139 | 35,917
Earnings (loss) per share: |  |  | 
Basic | $0.53 | $0.47 | $(0.22)
Diluted | $0.52 | $0.46 | $(0.22)


Question: What was the percentage change in Basic weighted average number of common shares outstanding between 2018 and 2019?
Answer: -1.88
Calculation: (34,589-35,250)/35,250
Note 13. INCOME TAXES
In the year ended December 29, 2019, our income tax provision of $26.6 million on a profit before income taxes and equity in earnings (losses) of unconsolidated investees of $26.0 million was primarily due to tax expense in foreign jurisdictions that were profitable. In the year ended December 30, 2018, our income tax provision of $1.0 million on a loss before income taxes and equity in earnings of unconsolidated investees of $898.7 million was primarily due to tax expense in foreign jurisdictions that were profitable, offset by tax benefit related to release of valuation allowance in a foreign jurisdiction, and by a release of tax reserves due to lapse of statutes of limitation.
The geographic distribution of income (loss) from continuing operations before income taxes and equity earnings (losses) of unconsolidated investees and the components of provision for income taxes are summarized below:
Table:
 |  | Fiscal Year | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Geographic distribution of income (loss) from continuing operations before income taxes and equity in earnings of unconsolidated investees: |  |  | 
U.S. loss | $(84,071) | $(778,316) | $(1,242,000)
Non-U.S. income (loss) | 110,040 | (120,355) | 41,250
Income (loss) before income taxes and equity in earnings (loss) of unconsolidated investees | $25,969 | $(898,671) | $(1,200,750)
Provision for income taxes: |  |  | 
Current tax (expense) benefit |  |  | 
Federal | $(328) | $(1,155) | $6,816
State | (370) | (553) | 6,575
Foreign | (24,588) | (4,100) | (12,074)
Total current tax (expense) benefit | (25,286) | (5,808) | 1,317
Deferred tax (expense) benefit |  |  | 
Federal | (100) | — | —
State | — | — | 1,450
Foreign | (1,245) | 4,798 | 1,177
Total deferred tax (expense) benefit | (1,345) | 4,798 | 2,627
(Provision for) benefit from income taxes | (26,631) | $(1,010) | $3,944


Question: What was the percentage change in Total deferred tax benefit  from 2017 to 2018?
Answer: 82.64
Calculation: (4,798- 2,627)/ 2,627
3.3 DEPRECIATION AND AMORTIZATION
(1) 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.
Fiscal 2019 depreciation and amortization expense increased by 10.9% resulting mainly from the impact of the MetroCast acquisition combined with additional depreciation from the acquisitions of property, plant and equipment during the fiscal year and the appreciation of the US dollar against the Canadian dollar compared to the prior year.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Depreciation of property, plant and equipment | 423,432 | 387,726 | 9.2
Amortization of intangible assets | 57,293 | 45,928 | 24.7
 | 480,725 | 433,654 | 10.9


Question: What was the average Amortization of intangible assets between 2018 and 2019?
Answer: 51610.5
Calculation: (57,293 + 45,928) / 2
NOTE 19—SEGMENT INFORMATION
ASC Topic 280, “Segment Reporting” (Topic 280), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The method of determining what information, under Topic 280, to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity’s management and chief operating decision maker (CODM) assess an entity’s financial performance. Our operations are analyzed by management and our CODM as being part of a single industry segment: the design, development, marketing and sales of Enterprise Information Management software and solutions.
The following table sets forth the distribution of revenues, by significant geographic area, for the periods indicated:
Table:
 |  | Year Ended June 30, | 
 | 2019 | 2018 | 2017
Revenues: |  |  | 
Canada | $153,890 | $149,812 | $227,115
United States | 1,490,863 | 1,425,244 | 1,090,049
United Kingdom | 182,815 | 201,821 | 159,817
Germany | 203,403 | 198,253 | 166,611
Rest of Europe | 534,204 | 517,693 | 394,132
All other countries | 303,580 | 322,418 | 253,333
Total revenues | $2,868,755 | $2,815,241 | $2,291,057


Question: What is the full form of CODM?
Answer: chief operating decision maker
Total Expense and Other (Income)
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The following Red Hat-related expenses were included in 2019 total consolidated expense and other (income), with no corresponding expense in the prior-year: Red Hat operational spending, interest expense from debt issuances to fund the acquisition and other acquisition-related activity, including: amortization of acquired intangible assets, retention and legal and advisory fees associated with the transaction.
Total expense and other (income) increased 2.8 percent in 2019 versus the prior year primarily driven by higher spending including Red Hat operational spending and investments in software and systems innovation, higher interest expense, non-operating acquisition-related activity associated with the Red Hat transaction and lower IP income, partially offset by lower non-operating retirement-related costs, divesture-related activity (gains on divestitures and lower spending) and the effects of currency. Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income) | $26,322 | $25,594 | 2.8%
Non-operating adjustments |  |  | 
Amortization of acquired intangible assets | (764) | (437) | 74.8
Acquisition-related charges | (409) | (16) | NM
Non-operating retirement related (costs)/income | (615) | (1,572) | (60.9)
Operating (non-GAAP) expense and other (income) | $24,533 | $23,569 | 4.1%
Total consolidated expense-to-revenue ratio | 34.1% | 32.2% | 2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio | 31.8% | 29.6% | 2.2 pts.


Question: What is the average of Total consolidated expense and other (income)?
Answer: 25958
Calculation: (26,322 + 25,594) / 2
the valuation allowance as of 30 september 2016 of $ 155.2 primarily related to the tax benefit on the federal capital loss carryforward of $ 48.0 , tax benefit of foreign loss carryforwards of $ 37.7 , and capital assets of $ 58.0 that were generated from the loss recorded on the exit from the energy-from-waste business in 2016 . if events warrant the reversal of the valuation allowance , it would result in a reduction of tax expense . we believe it is more likely than not that future earnings and reversal of deferred tax liabilities will be sufficient to utilize our deferred tax assets , net of existing valuation allowance , at 30 september 2016 . the deferred tax liability associated with unremitted earnings of foreign entities decreased in part due to the dividend to repatriate cash from a foreign subsidiary in south korea . this amount was also impacted by ongoing activity including earnings , dividend payments , tax credit adjustments , and currency translation impacting the undistributed earnings of our foreign subsidiaries and corporate joint ventures which are not considered to be indefinitely reinvested outside of the u.s . we record u.s . income taxes on the undistributed earnings of our foreign subsidiaries and corporate joint ventures unless those earnings are indefinitely reinvested outside of the u.s . these cumulative undistributed earnings that are considered to be indefinitely reinvested in foreign subsidiaries and corporate joint ventures are included in retained earnings on the consolidated balance sheets and amounted to $ 6300.9 as of 30 september 2016 . an estimated $ 1467.8 in u.s . income and foreign withholding taxes would be due if these earnings were remitted as dividends after payment of all deferred taxes . a reconciliation of the beginning and ending amount of the unrecognized tax benefits is as follows: .

Table:
unrecognized tax benefits | 2016 | 2015 | 2014
balance at beginning of year | $ 97.5 | $ 108.7 | $ 124.3
additions for tax positions of the current year | 15.0 | 6.9 | 8.1
additions for tax positions of prior years | 3.8 | 7.5 | 4.9
reductions for tax positions of prior years | -.3 ( .3 ) | -7.9 ( 7.9 ) | -14.6 ( 14.6 )
settlements | -5.6 ( 5.6 ) | -.6 ( .6 ) | 2014
statute of limitations expiration | -3.0 ( 3.0 ) | -11.2 ( 11.2 ) | -14.0 ( 14.0 )
foreign currency translation | -.5 ( .5 ) | -5.9 ( 5.9 ) | 2014
balance at end of year | $ 106.9 | $ 97.5 | $ 108.7
at 30 september 2016 and 2015 , we had $ 106.9 and $ 97.5 of unrecognized tax benefits , excluding interest and penalties , of which $ 64.5 and $ 62.5 , respectively , would impact the effective tax rate if recognized .
interest and penalties related to unrecognized tax benefits are recorded as a component of income tax expense and totaled $ 2.3 in 2016 , $ ( 1.8 ) in 2015 , and $ 1.2 in 2014 .
our accrued balance for interest and penalties was $ 9.8 and $ 7.5 as of 30 september 2016 and 2015 , respectively. .

Question: considering the years 2014-2016 , what is the average value for additions for tax positions of the current year?
Answer: 10
Calculation: table_average(additions for tax positions of the current year, none)
Base Salary. The base salary for each NEO is determined on the basis of the following factors: scope of responsibilities, experience, skills, performance, expected future contribution, base salary levels in effect for comparable positions at the companies in the Peer Group (as described on page 42 below under “Use of Peer Group Compensation Data”) and other competitive market factors. Generally, the Committee reviews the base salary levels of our NEOs annually as part of the Company’s performance review process as well as upon a promotion or other change of position or level of responsibility. Merit-based increases to the base salaries of our NEOs (other than our CEO) are recommended by our CEO to the Committee, and all increases are based on the Committee’s (and in the case of our CEO, the Board’s) review and assessment of the factors described above.
The Compensation Committee reviews compensation levels at the beginning of each fiscal year and adjusts as needed based upon market data and executive achievement. The Committee reviewed the base salaries of our executive officers, including our NEOs, for fiscal year 2019 and increased the salaries of our CEO and CFO in light of their contributions in fiscal year 2018, including, among other considerations, the successful execution and integration of the AvComm and Wireless acquisition and to reflect the Committee’s review of current peer and market compensation data. Mr. Staley’s salary was also increased to reflect the Committee’s review of current peer and market compensation data as well as his contributions in fiscal year 2019, including the integration of AvComm and Wireless sales into our global sales organization. The Committee did not increase the salaries of any of our other NEOs because the Committee determined that the existing base salaries were appropriate for each of these NEOs.
Actual base salaries paid to our NEOs in fiscal year 2019 are set forth in the “Salary” column of the Fiscal 2019 Summary Compensation Table on page 44.
Table:
 | Fiscal Year 2018 | Fiscal Year 2019 | 
Named Executive Officer | Base Salary | Base Salary | Percentage Increase
Oleg Khaykin | $750,000 | $800,000 | 6.7%
Amar Maletira | $425,000 | $500,000 | 17.7%
Paul McNab | $435,000 | $435,000 | —
Luke Scrivanich | $372,000 | $372,000 | —
Gary Staley | $360,000 | $375,000 | 4.2%


Question: How much do the top 3 base salaries in 2019 add up to?
Answer: 1735000
Calculation: ($800,000+$500,000+$435,000)
As stock-based compensation expense recognized in the consolidated statements of operations is based on awards ultimately expected to vest, expense for grants beginning upon adoption on October 1, 2005 has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The forfeiture rates for the years ended September 30, 2019 and 2018 were based on actual forfeitures.
No cash was used to settle equity instruments granted under share-base payment arrangements in any of the years in the two-year period ended September 30, 2019.
The following tables provide summary data of stock option award activity:
Table:
 | Number of shares | Weighted average exercise price | Weighted average remaining contractual term | Aggregate Intrinsic Value (in thousands)
Outstanding at September 30, 2017 | 9,376 | 4.49 | - | -
Granted | - | - | - | -
Expired | (1,250) | 6.82 | - | -
Forfeited | - | - | - | -
Exercised | (4,626) | 4.67 | - | -
Outstanding at September 30, 2018 | 3,500 | $3.42 | - | -
Granted | - | - | - | -
Expired | (500) | $2.99 | - | -
Forfeited | - | - | - | -
Exercised | (1,000) | 2.99 | - | -
Outstanding at September 30, 2019 | 2,000 | $3.75 | .98 years | $19
Exercisable at September 30, 2019 | 2,000 | $3.75 | .98 years | $19
Vested and expected to vest at September 30, 2019 | 2,000 | $3.75 | .98 years | $19


Question: What is the percentage of outstanding shares as at September 30, 2019 expired between September 30, 2018 and 2019?
Answer: 25
Calculation: 500/2,000
Cash Flows
The following table summarizes key cash flow activity for the years ended December 31, 2019, 2018, and 2017 (in thousands):
Operating Activities
The increase in net cash provided by operating activities during 2019 was primarily driven by higher cash proceeds from sales of systems projects, including the Sunshine Valley, Sun Streams, and California Flats projects, and advance payments received for sales of solar modules prior to the step down in the U.S. investment tax credit as discussed above. These increases were partially offset by operating expenditures associated with initial ramp of certain Series 6 manufacturing lines and expenditures for the construction of certain projects.
Investing Activities
The decrease in net cash used in investing activities during 2019 was primarily due to higher net sales of marketable securities and restricted investments, partially offset by proceeds associated with the sale of our interests in 8point3 and its subsidiaries in 2018.
Financing Activities
The decrease in net cash provided by financing activities during 2019 was primarily the result of lower net proceeds from borrowings under project specific debt financings associated with the construction of certain projects in Australia, Japan, and India.
Table:
 | 2019 | 2018 | 2017
Net cash provided by (used in) operating activities | $174,201 | $(326,809) | $1,340,677
Net cash used in investing activities | (362,298) | (682,714) | (626,802)
Net cash provided by financing activities | 74,943 | 255,228 | 192,045
Effect of exchange rate changes on cash, cash equivalents and restricted cash. | (2,959) | (13,558) | 8,866
Net (decrease) increase in cash, cash equivalents and restricted cash | $(116,113) | $(767,853) | $914,786


Question: What is the difference in net cash and cash equivalents between 2019 and 2018?
Answer: 651740
Calculation:  (-116,113) - (-767,853)
The long-term rate of return assumption represents the expected average rate of earnings on the funds invested or to be invested to provide for the benefits included in the benefit obligations. That assumption is determined based on a number of factors, including historical market index returns, the anticipated long-term asset allocation of the plans, historical plan return data, plan expenses, and the potential to outperform market index returns.
We have the responsibility to formulate the investment policies and strategies for the plans’ assets. Our overall policies and strategies include: maintain the highest possible return commensurate with the level of assumed risk, and preserve benefit security for the plans’ participants.
We do not direct the day-to-day operations and selection process of individual securities and investments and, accordingly, we have retained the professional services of investment management organizations to fulfill those tasks. The investment management organizations have investment discretion over the assets placed under their management. We provide each investment manager with specific investment guidelines by asset class.
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Weighted-average assumptions used to determine benefit obligation at September 30: |  |  | 
Discount rate | 2.5% | 3.6% | 3.3%
Rate of compensation increase | 3.1% | 3.3% | 3.2%
Weighted-average assumptions used to determine net periodic benefit cost for the years ended September 30: |  |  | 
Discount rate | 3.6% | 3.3% | 3.0%
Expected return on plan assets | 5.7% | 6.8% | 6.8%
Rate of compensation increase | 3.3% | 3.2% | 3.1%


Question: For the weighted-average assumptions used to determine benefit obligation at September 30, which year has the largest rate of compensation increase?
Answer: 2018
Calculation: 3.3%>3.2%>3.1%
Notes:
(1) Mobile penetration rate, market share and market position pertained to India market only.
(2) Based on number of mobile customers.
(3) Compared against 31 March 2018 and based on aggregate mobile customers.
Table:
 | Telkomsel | AIS | Airtel (1) | Globe
Country mobile penetration rate | 123% | 139% | 90% | 138%
Market share, 31 March 2019 (2) | 51.1% | 45.2% | 28.0% | 56.6%
Market share, 31 March 2018 (2) | 48.5% | 44.8% | 25.7% | 52.1%
Market position (2) | #1 | #1 | #2 | #1
Mobile customers (‘000) |  |  |  | 
- Aggregate | 168,642 | 41,491 | 384,078 | 83,490
- Proportionate | 59,025 | 9,676 | 144,770 | 39,307
Growth in mobile customers (3) (%) | -13% | 3.6% | -2.9% | 32%


Question: Which associate had the biggest change in market share from 2018 to 2019?
Answer: Globe
Calculation: (56.6 - 52.1) % > (51.1 - 48.5) % > (28.0 - 25.7) % > (45.2 - 44.8) %
Income Taxes
nm - not meaningful
For fiscal 2018, the effective tax rate was different than the statutory rate due primarily to the impact of the Tax Act reform. The Company recorded a benefit of approximately $3.3 million resulting from the effect of a reduction in the deferred rate and the ability to offset indefinite lived deferred tax liabilities with certain deferred tax assets, recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, certain foreign and state tax effects including a benefit of $0.4 million related to a settlement with the California Franchise Tax Board and other U.S. permanent book to tax differences. At March 31, 2018, we had $198.7 million of a federal net operating loss carryforward that expires, if unused, in fiscal years 2031 to 2038.
For fiscal 2017, the effective tax rate was different than the statutory rate due primarily to the recognition of net operating losses as deferred tax assets, which were offset by increases in the valuation allowance, state taxes and other U.S. permanent book to tax differences.
Although the timing and outcome of tax settlements are uncertain, it is reasonably possible that during the next 12 months a reduction in unrecognized tax benefits may occur in the range of zero to $0.1 million of tax and zero to $0.2 million of interest based on the outcome of tax examinations and as a result of the expiration of various statutes of limitations. We are routinely audited; due to the ongoing nature of current examinations in multiple jurisdictions, other changes could occur in the amount of gross unrecognized tax benefits during the next 12 months which cannot be estimated at this time.
Because of our losses in prior periods, we have recorded a valuation allowance offsetting substantially all of our deferred tax assets. The ultimate realization of deferred tax assets generated prior to Tax Act reform depends on the generation of future taxable income during the periods in which those temporary differences are deductible. Because of our losses in prior periods, management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences.
Table:
 | Year ended March 31, |  | (Unfavorable) favorable | 
(Dollars in thousands) | 2018 | 2017 | $ | %
Income tax (benefit) expense | $ (3,251) | $ 236 | $ 3,487 | nm
Effective tax rate | (28.0)% | (2.1)% |  | 


Question: What was the federal net operating loss carryforward at 31 March 2018?
Answer: $198.7 million