hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
the following table illustrates the effect that a 10% ( 10 % ) unfavorable or favorable movement in foreign currency exchange rates , relative to the u.s . dollar , would have on the fair value of our forward exchange contracts as of october 30 , 2010 and october 31 , 2009: .

Table:
 | october 30 2010 | october 31 2009
fair value of forward exchange contracts asset | $ 7256 | $ 8367
fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset | $ 22062 | $ 20132
fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability | $ -7396 ( 7396 ) | $ -6781 ( 6781 )
fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset .
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$ 22062 $ 20132 fair value of forward exchange contracts after a 10% ( 10 % ) favorable movement in foreign currency exchange rates liability .
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$ ( 7396 ) $ ( 6781 ) the calculation assumes that each exchange rate would change in the same direction relative to the u.s .
dollar .
in addition to the direct effects of changes in exchange rates , such changes typically affect the volume of sales or the foreign currency sales price as competitors 2019 products become more or less attractive .
our sensitivity analysis of the effects of changes in foreign currency exchange rates does not factor in a potential change in sales levels or local currency selling prices. .

Question: what is the growth rate in the fair value of forward exchange contracts after a 10% ( 10 % ) unfavorable movement in foreign currency exchange rates asset from 2009 to 2010?
Answer: 9.6%
Calculation: subtract(22062, 20132), divide(#0, 20132)
Acquisition of AFP
On August 1, 2018, the Company acquired AFP, Inc., a privately held fabricator of foam, corrugated, molded pulp and wood packaging solutions, to join its Product Care division. This acquisition expands our protective packaging offerings in the electronic, transportation and industrial markets with custom engineered applications. We acquired 100% of AFP shares for an estimated consideration of $74.1 million, excluding $3.3 million of cash acquired.
The following table summarizes the consideration transferred to acquire AFP and the final allocation of the purchase price among the assets acquired and liabilities assumed.
Table:
 | Preliminary | Measurement | 
 | Allocation | Period | Final Allocation
(In millions) | As of August 1, 2018 | Adjustments | As of September 30, 2019
Total consideration transferred | $ 70.8 | $ 3.3 | $ 74.1
Assets: |  |  | 
Cash and cash equivalents | 2.9 | 0.4 | 3.3
Trade receivables, net | 30.8 | — | 30.8
Inventories, net | 7.1 | — | 7.1
Prepaid expenses and other current assets | 0.7 | — | 0.7
Property and equipment, net | 3.5 | (0.4) | 3.1
Identifiable intangible assets, net | 18.6 | 0.7 | 19.3
Goodwill | 21.6 | 1.0 | 22.6
Other non-current assets | 0.7 | (0.4) | 0.3
Total assets | $ 85.9 | $ 1.3 | $ 87.2
Liabilities: |  |  | 
Current portion of long-term debt | — | 0.1 | 0.1
Accounts payable | 13.8 | (2.2) | 11.6
Other current liabilities | 1.3 | (0.1) | 1.2
Long-term debt, less current portion | — | 0.2 | 0.2
Total liabilities | $ 15.1 | $ (2.0) | $ 13.1


Question: What is the adjustment of total liabilities expressed as a percentage of total liabilities as of August 1, 2018?
Answer: -13.25
Calculation: -2.0/15.1
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The table below summarizes the restructuring charges for the years ended:
Table:
 | 2019 | 2018 | Cumulative Cost Through December 31, 2019
Severance and related charges | $3,041 | $4,239 | $7,280
Facility relocation and closure charges | 1,996 | — | 1,996
Total restructuring charges | $5,038 | $4,239 | $9,277


Question: What was the percentage change in total restructuring charges between 2018 and 2019?
Answer: 18.85
Calculation: ($5,038-$4,239)/$4,239
The following table sets forth information known to us with respect to the beneficial ownership of our common shares as of (i) April 12, 2020, our most recent record date, and (ii) as of certain record dates in each of the preceding three years, for (1) the stockholders known by us to beneficially own more than 2% of our common shares and (2) all directors and executive officers as a group. Beneficial ownership is determined in accordance with SEC rules.
(1) 36.49% owned by United Microelectronics Corporation as of March 31, 2020.
None of our major stockholders have different voting rights from those of our other stockholders. To the best of our knowledge, we are not directly or indirectly controlled by another corporation, by any foreign government or by any other natural or legal person severally or jointly.
For information regarding our common shares held or beneficially owned by persons in the United States, see “Item 9. The Offer and Listing—A. Offer and Listing Details—Market Price Information for Our American Depositary Shares” in this annual report.
Table:
 | As of April 14, 2018 | As of April 14, 2019 | As of April 12, 2020 | As of April 12, 2020
 | Number of common shares beneficially owned | Number of common shares beneficially owned | Number of common shares beneficially owned | Number of common shares beneficially owned
Name of Beneficial Owner |  |  |  | 
Hsun Chieh Investment Co., Ltd. (1) | 3.50% | 3.64% | 441,371,000 | 3.75%
Silicon Integrated Systems Corp. | 2.50% | 2.35% | 285,380,424 | 2.42%
Directors and executive officers as a group | 6.32% | 6.67% | 832,664,416 | 7.07%


Question: Is the corporation regulated by second or third party regulator?
Answer: we are not directly or indirectly controlled by another corporation, by any foreign government or by any other natural or legal person severally or jointly.
Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging.
Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Operating income | $1,203 | $1,400 | $1,005
As percentage of net revenues | 12.6% | 14.5% | 12.0%


Question: What did the improved operating income in 2018 indicate?
Answer: reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
17. OTHER OPERATING EXPENSE
Other operating expense consists primarily of impairment charges, net losses on sales or disposals of assets and other operating expense items. The Company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable. These assets consisted primarily of towers and related assets, which are typically assessed on an individual basis, network location intangibles, which relate directly to towers, and tenant-related intangibles, which are assessed on a tenant basis. Net losses on sales or disposals of assets primarily relate to certain non-core towers, other assets and miscellaneous items. Other operating expenses includes acquisition-related costs and integration costs.
Impairment charges included the following for the years ended December 31,:
(1) For the year ended December 31, 2018, impairment charges on tower and network location intangible assets included $258.3 million in India primarily related to carrier consolidation-driven churn events. In addition, the Company fully impaired the tenant relationship for Aircel Ltd., which resulted in an impairment charge of $107.3 million.
(2) During the year ended December 31, 2017, $81.0 million of impairment charges on tower and network location intangible assets and all impairment charges on tenant relationships were related to carrier consolidation-driven churn in India.
(3) For the year ended December 31, 2019, amount includes impairment charges related to right-of-use assets and land easements.
Table:
 | 2019 | 2018 (1) | 2017 (2)
Tower and network location intangible assets | $77.4 | $284.9 | $108.7
Tenant relationships | — | 107.3 | 100.1
Other (3) | 16.8 | 1.8 | 2.6
Total impairment charges | $94.2 | $394.0 | $211.4


Question: What was the percentage change in Total impairment charges between 2018 and 2019?
Answer: -76.09
Calculation: ($94.2-$394.0)/$394.0
At December 31, 2019, the Company’s net operating losses and credit carryforwards are:
(1) Excludes federal and state net operating losses of $60.2 million and $0.8 million, respectively, from prior acquisitions that the Company expects will expire unutilized
(2) Excludes federal and state tax credits of $0.1 million and $8.3 million, respectively, that the Company expects will expire unutilized
Carryforward losses and credits expire between 2020 and 2038, except for the 2019 federal net operating loss of $43.9 million and $1 million of state credits, which both have unlimited carryforward periods.
The Company’s India subsidiary is primarily located in Special Economic Zones (“SEZs”) and is entitled to a tax holiday in India. The tax holiday reduces or eliminates income tax in India. The tax holiday in the Hyderabad SEZ is scheduled to expire in 2024. The tax holiday in the Bangalore SEZ is scheduled to expire in 2022. For 2019, 2018 and 2017, the income tax holiday reduced the Company’s provision for income taxes by $1.9 million, $1.3 million, and $1 million, respectively.
Table:
(in thousands) | Federal | State
Net operating losses (1) | $120,722 | $3,337
Net operating losses due to acquisitions (1) | $76,827 | $778
Credit carryforwards (2) | $8,202 | $1,958
Credit carryforwards due to acquisitions | $640 | $227


Question: What is excluded from the company's credit carryforward calculations? 
Answer: federal and state tax credits of $0.1 million and $8.3 million, respectively, that the Company expects will expire unutilized
Note 23 Provisions
(1) Other includes environmental, vacant space and legal provisions
AROs reflect management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception. Cash outflows associated with our ARO liabilities are generally expected to occur at the restoration dates of the assets to which they relate, which are long-term in nature. The timing and extent of restoration work that will be ultimately required for these sites is uncertain.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | AROs | OTHER (1) | TOTAL
January 1, 2019 |  | 199 | 172 | 371
Additions |  | 21 | 24 | 45
Usage |  | (4) | (52) | (56)
Reversals |  | (17) | (1) | (18)
Adoption of IFRS 16 |  | – | (11) | (11)
December 31, 2019 |  | 199 | 132 | 331
Current | 20 | 16 | 17 | 33
Non-current | 25 | 183 | 115 | 298
December 31, 2019 |  | 199 | 132 | 331


Question: What does 'Other' include?
Answer: environmental, vacant space and legal provisions
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .

Table:
( square feet in thousands ) | united states | other countries | total
owned | 3748 | 1624 | 5372
leased | 556 | 1107 | 1663
total | 4304 | 2731 | 7035
because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country .
the company's headquarters offices are in santa clara , california .
products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display segment are manufactured in tainan , taiwan and santa clara , california .
products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 139 acres of buildable land in texas , california , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what percentage of company's property are leased and located in united states?
Answer: 7.9%
Calculation: divide(556, 7035)
6-INTANGIBLE ASSETS
The following table provides the details of the carrying value of intangible assets recorded from the acquisition of SensiML during the year ended December 29, 2019 (in thousands):
Table:
December 29, 2019 |  |  | 
 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Developed technology | $959 | $(96) | $863
Customer relationships | 81 | (40) | 41
Trade names and trade marks | 116 | (12) | 104
Total acquired identifiable intangible assets | $1,156 | $(148) | $1,008


Question: What is the value of the net carrying amount of customer relationships as a percentage of the gross carrying amount?
Answer: 50.62
Calculation: 41/81
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
21. Related Party Transactions (Continued)
Compensation of key management personnel
The remuneration of directors and key management was as follows:
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Remuneration | 7,603 | 7,011 | 7,536
Short-term benefits | 106 | 136 | 172
Expense recognized in respect of share-based compensation | 1,821 | 1,992 | 2,044
Total | 9,530 | 9,139 | 9,752


Question: What is the expense recognized in respect of share-based compensation in 2017?
Answer: 1,821
NOTE 13—GUARANTEES AND CONTINGENCIES
We have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows:
(1) Includes interest up to maturity and principal payments. Please see note 10 "Long-Term Debt" for more details
(2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.
Table:
 |  |  | Payments due between |  | 
 | Total | July 1, 2019— June 30, 2020 | July 1, 2020— June 30, 2022 | July 1, 2022— June 30, 2024 | July 1, 2024 and beyond
Long-term debt obligations (1) | $3,408,565 | $147,059 | $292,156 | $1,045,567 | $1,923,783
Operating lease obligations (2) | 318,851 | 72,853 | 106,394 | 59,441 | 80,163
Purchase obligations | 11,280 | 8,364 | 2,747 | 169 | —
 | $3,738,696 | $228,276 | $401,297 | $1,105,177 | $2,003,946


Question: In what year range(s) are Operating lease obligations more than $100,000(in thousands)?
Answer: July 1, 2020— June 30, 2022
Calculation: For row 4 if value >100,000 the corresponding year range at row 2 is selected
Contractual Obligations
Presented below is information about our material contractual obligations and the periods in which those future payments are due as of December 31, 2019. Future events could cause actual payments to differ from these estimates. As of December 31, 2019, the following table summarizes our contractual obligations and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
(1) The 2017 Facility incurs interest at a variable rate. The projected variable interest payments assume no change in the Eurodollar Base Rate, or LIBOR, from December 31, 2019.
(2) Represents the current portion of our expected cash payments for our liability to repurchase subsidiary unit awards for our professional residential property management and vacation rental management subsidiary.
(3) Represents amounts due under multi-year, non-cancelable contracts with third-party vendors, as well as other commitments.
The commitment amounts in the table above are associated with contracts that are enforceable and legally binding and that specify all significant terms, including fixed or minimum services to be used, fixed, minimum or variable price provisions, and the approximate timing of the actions under the contracts. The table does not include obligations under agreements that we can cancel without a significant penalty.
As of December 31, 2019, we had no outstanding letters of credit under our 2017 Facility.
Table:
Contractual Obligations | 1 Year | 2 to 3 Years | 4 to 5 Years | More Than 5 Years | Total
Debt: |  |  |  |  | 
Principal payments | $— | $63,000 | $— | $— | $63,000
Interest payments1 | 2,206 | 3,876 | — | — | 6,082
Unused line fee payments | 126 | 222 | — | — | 348
Operating lease commitments | 9,818 | 18,823 | 15,840 | 10,893 | 55,374
Subsidiary unit award liabilities2 | 141 | — | — | — | 141
Other long-term liabilities | — | 4,375 | 2,513 | 601 | 7,489
Other commitments 3 | 624 | 290 | — | — | 914
Total contractual obligations | $12,915 | $90,586 | $18,353 | $11,494 | $133,348


Question: What was the difference between total other long-term liabilities and total other commitments?
Answer: 6575
Calculation: 7,489-914
Note 9. Intangible Assets, net
The Company’s definite-lived intangible assets as of December 31, 2019 and 2018 consisted of the following:
Amortization of definite-lived intangible assets is provided over their estimated useful lives on a straight-line basis or the pattern in which economic benefits are consumed, if reliably determinable. The Company reviews its definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Amortization expense from continuing and discontinued operations was $8,879 and $9,150 for the years ended December 31, 2019 and 2018, respectively
Table:
December 31, 2019 |  |  |  | 
 | Customer Relationships | Developed Technologies | Trade Name | Total
Gross carrying amount | $52,000 | 32,000 | 3,000 | 87,000
Accumulated amortization | (13,866) | (18,286) | (3,000) | (35,152)
Intangible assets, net | $38,134 | $13,714 | $— | $51,848


Question: What are the respective values of the accumulated amortization of Customer Relationships and Developed Technologies in 2019?
Answer: 13,866, 18,286
Strategic Innovation-focused Investment of Capital
We target markets that have the potential for above-average growth and profit margins where domain expertise, innovation, technical competency and contracting dynamics can help to create meaningful barriers to entry. We will strategically reinvest our cash in key program captures, internal research and development (R&D), and acquisitions to target priority markets and help ensure market leading positions to drive long-term shareholder return.
We are committed to using innovation and technology to address our customers’ most pressing problems and demanding requirements. We have made meaningful and recognized contributions to technological advancements within our industries.
The cost of company-sponsored R&D activities included in our Consolidated Statements of Operations are as follows (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Company-Sponsored Research and Development Expense: |  |  | 
Cubic Transportation Systems | $  10,948 | $  13,394 | $  26,308
Cubic Mission Solutions | 27,111 | 22,745 | 11,949
Cubic Global Defense | 10,573 | 16,259 | 14,395
Unallocated corporate expenses | 1,500 | — | —
Total company-sponsored research and development expense | $  50,132 | $  52,398 | $  52,652


Question: Where will the company strategically reinvest their cash?
Answer: in key program captures, internal research and development (R&D), and acquisitions to target priority markets and help ensure market leading positions to drive long-term shareholder return
Note 18 Other non-current assets
(1) These amounts have been pledged as security related to obligations for certain employee benefits and are not available for general use.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2019 | 2018
Net assets of post-employment benefit plans | 24 | 558 | 331
Long-term notes and other receivables |  | 142 | 89
Derivative assets | 26 | 200 | 68
Publicly-traded and privately-held investments | 26 | 129 | 110
Investments (1) |  | 128 | 114
Other |  | 117 | 135
Total other non-current assets |  | 1,274 | 847


Question: What have the amounts for other non-current assets investments been pledged as?
Answer: security related to obligations for certain employee benefits and are not available for general use
Liquidity and Capital Resources
Working Capital
The following table summarizes our cash and cash equivalents, accounts receivable, net and working capital, for the periods indicated (in thousands):
We define working capital as current assets minus current liabilities. Our cash and cash equivalents as of December 31, 2019 are available for working capital purposes. We do not enter into investments for trading purposes, and our investment policy is to invest any excess cash in short term, highly liquid investments that limit the risk of principal loss; therefore, our cash and cash equivalents are held in demand deposit accounts that generate very low returns.
Table:
 |  | As of December 31, | 
 | 2019 | 2018 | 2017
Cash and cash equivalents | $119,629 | $146,061 | $96,329
Accounts receivable, net | 76,373 | 49,510 | 40,634
Working capital | 167,879 | 152,793 | 119,433


Question: What was the working capital in 2019?
Answer: 167,879