hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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: What are the components under the Weighted-average assumptions used to determine benefit obligation at September 30?
Answer: Discount rate, Rate of compensation increase
Non-GAAP Financial Measures
To complement our Consolidated Statements of Operations and Cash Flows, we use non-GAAP financial measures of Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA. We believe that Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA are complements to U.S. GAAP amounts and such measures are useful to investors. The presentation of these non-GAAP measures is not meant to be considered in isolation or as an alternative to net income as an indicator of our performance, or as an alternative to cash flows from operating activities as a measure of liquidity.
The following table provides a reconciliation from U.S. GAAP Gross margin to non-GAAP Adjusted gross margin (amounts in thousands):
(1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Net sales (1) | $1,382,818 | $1,200,181 | $757,338
Cost of sales (1) | 924,276 | 860,744 | 571,944
Gross Margin (GAAP) (1) | 458,542 | 339,437 | 185,394
Gross margin as a % of net sales | 33.2% | 28.3% | 24.5%
Non-GAAP adjustments: |  |  | 
Plant start-up costs (2) | (927) | 929 | 427
Stock-based compensation expense | 2,756 | 1,519 | 1,384
Adjusted gross margin (non-GAAP) (1) | $460,371 | $341,885 | $187,205
Adjusted gross margin as a % of net sales | 33.3% | 28.5% | 24.7%


Question: How many years did cost of sales exceed $800,000 thousand?
Answer: 2
Calculation: 2019##2018
A10 NETWORKS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(in thousands)
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Net loss | $(17,819) | $(27,617) | $(10,751)
Other comprehensive loss, net of tax: |  |  | 
Unrealized gain (loss) on marketable securities | 395 | (21) | (78)
Comprehensive loss | $(17,424) | $(27,638) | $(10,829)


Question: What is the company's percentage change in net loss between 2018 and 2019?
Answer: -36.96
Calculation: ($(-17,424)-$(-27,638))/$(-27,638)
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2008 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

Table:
 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012 | 12/31/2013
united parcel service inc . | $ 100.00 | $ 107.75 | $ 140.39 | $ 145.84 | $ 151.44 | $ 221.91
standard & poor 2019s 500 index | $ 100.00 | $ 126.45 | $ 145.49 | $ 148.55 | $ 172.30 | $ 228.09
dow jones transportation average | $ 100.00 | $ 118.59 | $ 150.30 | $ 150.31 | $ 161.56 | $ 228.42
.

Question: what was the percentage total cumulative return on investment for united parcel service inc . for the five years ended 12/31/2013?
Answer: 121.91
Calculation: subtract(221.91, const_100), divide(#0, const_100)
(C.5) Income Taxes
Judgments and Estimates
We are subject to changing tax laws in multiple jurisdictions within the countries in which we operate. Our ordinary business activities also include transactions where the ultimate tax outcome is uncertain due to different interpretations of tax laws, such as those involving revenue sharing and cost reimbursement arrangements between SAP Group entities. In addition, the amount of income taxes we pay is generally subject to ongoing audits by domestic and foreign tax authorities. In determining our worldwide income tax provisions, judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value. In applying these judgments, we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction, including applicable tax laws and our interpretation thereof.
The assessment whether a deferred tax asset is impaired requires judgment, as we need to estimate future taxable profits to determine whether the utilization of the deferred tax asset is probable. In evaluating our ability to utilize our deferred tax assets, we consider all available positive and negative evidence, including the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable. Our judgment regarding future taxable income is based on assumptions about future market conditions and future profits of SAP.
Judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes, and, if not, whether it is of financial nature. In this judgment, we particularly consider applicable local tax laws and interpretations on IFRS by national standard setters in the area of group financial reporting.
Tax Expense by Geographic Location
Table:
€ millions | 2019 | 2018 | 2017
Current tax expense |  |  | 
Germany | 625 | 733 | 935
Foreign | 1,153 | 1,019 | 716
Total current tax expense | 1,778 | 1,752 | 1,651
Deferred tax expense/income |  |  | 
Germany | –3 | 57 | –584
Foreign | –549 | –298 | –84
Total deferred tax income | –552 | –241 | –668
Total income tax expense | 1,226 | 1,511 | 983


Question: What was the percentage change in current tax expense in Germany in 2019 from 2018?
Answer: -14.73
Calculation: (625-733)/733
issuer purchases of equity securities ( registered pursuant to section 12 of the exchange act ) period number of shares purchased average price paid per share number of shares purchased as part of publicly announced plans or programs maximum approximate dollar value of shares that may yet be purchased under the plans or programs ( 1 ) ( millions ) .

Table:
period | total number of shares purchased ( 1 ) | average price paid per share | total number of shares purchased as part of publicly announced plans or programs | maximum approximate dollar value of shares that may yet be purchased under the plans or programs ( millions )
january 1-31 2007 | 1311268 | $ 76.33 | 1277200 | $ 651
february 1-28 2007 | 6542591 | $ 75.12 | 6522500 | $ 6731
march 1-31 2007 | 8187472 | $ 75.59 | 8151700 | $ 6115
total january 1 2014 march 31 2007 | 16041331 | $ 75.46 | 15951400 | $ 6115
april 1-30 2007 | 3548221 | $ 77.55 | 3476700 | $ 5846
may 1-31 2007 | 4428219 | $ 85.84 | 4202800 | $ 5485
june 1-30 2007 | 3885033 | $ 86.58 | 3810800 | $ 5155
total april 1 2014 june 30 2007 | 11861473 | $ 83.60 | 11490300 | $ 5155
july 1-31 2007 | 1646251 | $ 89.01 | 1510300 | $ 5021
august 1-31 2007 | 2329478 | $ 87.05 | 2247300 | $ 4825
september 1-30 2007 | 2086564 | $ 90.24 | 2029600 | $ 4642
total july 1 2014 september 30 2007 | 6062293 | $ 88.68 | 5787200 | $ 4642
october 1-31 2007 | 2192302 | $ 88.89 | 2178500 | $ 4448
november 1-30 2007 | 1702375 | $ 82.35 | 1692000 | $ 4309
december 1-31 2007 | 1896612 | $ 85.41 | 1873500 | $ 4149
total october 1 2014 dec . 31 2007 | 5791289 | $ 85.83 | 5744000 | $ 4149
total january 1 2014 december 31 2007 | 39756386 | $ 81.42 | 38972900 | $ 4149
( 1 ) the total number of shares purchased includes : ( i ) shares purchased under the board 2019s authorizations described above , and ( ii ) shares purchased in connection with the exercise of stock options ( which totaled 34068 shares in january 2007 , 20091 shares in february 2007 , 35772 shares in march 2007 , 71521 shares in april 2007 , 225419 shares in may 2007 , 74233 shares in june 2007 , 135951 shares in july 2007 , 82178 shares in august 2007 , 56964 shares in september 2007 , 13802 shares in october 2007 , 10375 shares in november 2007 , and 23112 shares in december 2007 ) . .

Question: what was the percent of the total tumber of shares purchased that was not of the shares purchased as part of publicly announced plans or programs
Answer: 2%
Calculation: subtract(39756386, 38972900), divide(#0, 38972900)
ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES
MARKET FOR COMMON STOCK
The Company’s common stock trades on NYSE American under the trading symbol “DIT”. As of October 31, 2019 the closing price of our common stock on NYSE American was $73.00 and there were 565,942 common shares outstanding. As of that date, the Company had approximately 521 persons holding common shares beneficially of which approximately 121 are shareholders of record (including direct participants in the Depository Trust Company). The following table reflects the range of the high and low closing prices per share of the Company’s common stock reported by NYSE American for fiscal 2019 and 2018.
Table:
 | Fiscal 2018 |  | Fiscal 2019 | 
 | High | Low | High | Low
4th Quarter | $100.00 | $73.41 | $89.00 | $ 81.10
3rd Quarter | 100.00 | 88.27 | 98.35 | 81.30
2nd Quarter | 101.51 | 88.01 | 99.87 | 84.10
1st Quarter | 99.75 | 77.92 | 97.85 | 86.61


Question: What is the closing price of the company's common stock on NYSE American as of October 31, 2019?
Answer: $73.00
Note 18 Other Post-Employment Benefits and Other Employee Benefit Plans
In addition to providing pension benefits, we maintain two Other Post-Employment Benefit Plans which provide a portion of healthcare, dental, vision and life insurance benefits for certain retired legacy employees. These plans are in the U.S. and Canada. Covered employees who retired on or after attaining age 55 and who had rendered at least 10 years of service were entitled to post-retirement healthcare, dental and life insurance benefits. These benefits are subject to deductibles, co-payment provisions and other limitations. The information below relates to these two plans.
Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans, follows:
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Change in benefit obligations: |  | 
Benefit obligation at beginning of period | $ 46.4 | $ 51.3
Service cost | — | 0.1
Interest cost | 1.6 | 1.4
Actuarial (gain) loss | (1.2) | (1.7)
Benefits paid, net | (3.3) | (4.5)
Plan amendments | — | (0.2)
Benefit obligation at end of period | $ 43.5 | $ 46.4
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | $ — | $ —
Employer contribution | 3.3 | 4.5
Benefits paid, net | (3.3) | (4.5)
Fair value of plan assets at end of period | $ — | $ —
Net amount recognized: |  | 
Underfunded status | $ (43.5) | $ (46.4)
Accumulated benefit obligation at end of year | $ 43.5 | $ 46.4
Net amount recognized in consolidated balance sheets consists of: |  | 
Current liability | $ (5.3) | $ (5.3)
Non-current liability | (38.2) | (41.1)
Net amount recognized | $ (43.5) | $ (46.4)
Amounts recognized in accumulated other comprehensive loss consist of: |  | 
Net actuarial (gain) loss | $ (0.6) | $ 0.4
Prior service credit | (2.6) | (3.0)
Total | $ (3.2) | $ (2.6)


Question: What does the table represent?
Answer: Contributions made by us, net of Medicare Part D subsidies received in the U.S., are reported below as benefits paid. We may change the benefits at any time. The status of these plans, including a reconciliation of benefit obligations, a reconciliation of plan assets and the funded status of the plans
4. SEGMENT INFORMATION
During the 2019 and 2018 financial years, the Group operated wholly within one business segment being the operation and management of storage centres in Australia and New Zealand.
The Managing Director is the Group’s chief operating decision maker and monitors the operating results on a portfolio wide basis. Monthly management reports are evaluated based upon the overall performance of NSR consistent with the presentation within the consolidated financial statements. The Group’s financing (including finance costs and finance income) are managed on a Group basis and not allocated to operating segments.
The operating results presented in the statement of profit or loss represent the same segment information as reported in internal management information.
The revenue information above excludes interest income and is based on the location of storage centres.
Table:
 | 2019 | 2018
 | $'000 | $'000
Revenue from external customers |  | 
Australia | 144,621 | 129,431
New Zealand | 13,036 | 8,912
Total | 157,657 | 138,343


Question: What were the revenues from Australia and New Zealand in 2019 respectively?
Answer: 144,621, 13,036
Restricted Stock Units
The Company intends to settle all vested restricted stock unit payments held by United States-based participants in shares of the Company’s common stock and classifies these awards as equity awards in its Consolidated Balance Sheets. Awards held by participants who are based outside of the United States will be settled in cash and are classified within accrued and other current liabilities on the Consolidated Balance Sheets as of December 31, 2019 and 2018
The following table summarizes the activity related to the unvested restricted stock units during the years ended December 31, 2019 and 2018:
Unrecognized compensation expense related to unvested restricted stock units was $731 at December 31, 2019, which is expected to be recognized as expense over the weighted-average period of 0.7 years.
During the years ended December 31, 2019 and 2018, the Company issued 642,520 and 782,364 shares, respectively, of common stock to participants of the 2016 Plan based in the United States, after withholding approximately 261,335 and 472,965 shares, respectively, to satisfy tax withholding obligations. The Company made a cash payment of $181 and $1,495 to cover employee withholding taxes upon the settlement of these vested restricted stock units during the years ended December 31, 2019 and 2018, respectively. During the years ended December 31, 2019 and 2018, the Company also paid $0 and $300 to cash-settle 16 and 100,025 vested restricted stock units by agreement with the Chief Operating Officer in relation to certain grants made to him and to pay cash in lieu of fractional shares for vested units held by participants based in the United States.
Table:
 | Number of Units | Weighted-Average Grant-Date Fair Value
Unvested restricted stock units outstanding - December 31, 2017 | 3,106,024 | $3.43
Granted | 853,736 | 1.46
Vested | (1,583,399) | 3.18
Forfeited | (563,400) | 3.39
Unvested restricted stock units outstanding - December 31, 2018 | 1,812,961 | $2.74
Granted | 60,000 | $0.98
Vested | (904,096) | $2.67
Forfeited | (263,450) | $2.71
Unvested restricted stock units outstanding - December 31, 2019 | 705,415 | $2.68


Question: What are the respective number of units granted and vested in 2018?
Answer: 60,000, 904,096
The difference between the tax provision at the statutory federal income tax rate and the tax provision as a percentage of income before income taxes (effective tax rate) for each period was as follows:
The majority of the increase in our effective tax rate in 2019 compared to 2018 was driven by one-time benefits that occurred in 2018.
The majority of the decrease in our effective tax rate in 2018 compared to 2017 resulted from initial tax expense from Tax Reform and the tax impacts from the ISecG divestiture that we had in 2017, but not in 2018. The reduction of the U.S. statutory rate, combined with the net impact of the enactment or repeal of specific tax law provisions through Tax Reform, drove the remaining decrease in our effective tax rate in 2018.
We derive the effective tax rate benefit attributed to non-U.S. income taxed at different rates primarily from our operations in China, Hong Kong, Ireland, and Israel. The statutory tax rates in these jurisdictions range from 12.5% to 25.0%. In addition, we are subject to reduced tax rates in China and Israel as long as we conduct certain eligible activities and make certain capital investments. These conditional reduced tax rates expire at various dates through 2026 and we expect to apply for renewals upon expiration.
Table:
Years Ended | Dec 28, 2019 | Dec 29, 2018 | Dec 30, 2017
Statutory federal income tax rate | 21.0% | 21.0% | 35.0%
Increase (reduction) in rate resulting from: |  |  | 
Non-U.S. income taxed at different rates | (3.7) | (3.6) | (7.6)
Research and development tax credits | (2.3) | (2.7) | (2.3)
Domestic manufacturing deduction benefit | — | — | (1.3)
Foreign derived intangible income benefit | (3.2) | (3.7) | —
Tax Reform | — | (1.3) | 26.8
ISecG divestiture | — | — | 3.3
Other | 0.7 | (0.1) | (1.1)
Effective tax rate | 12.5% | 9.7% | 52.8%


Question: What is the percentage change of the effective tax rate from 2018 to 2019?
Answer: 28.87
Calculation: (12.5 - 9.7) / 9.7
A.4.1 Orders and revenue by region
Positive currency translation effects added one percentage point each to order and revenue growth; portfolio transactions had only minimal effects on volume growth year-over-year. The resulting ratio of orders to revenue (book-to-bill) for Siemens in fiscal 2019 was a strong 1.13, again well above 1. The order backlog was € 146 billion as of September 30, 2019, a new high.
1 As defined by the International Monetary Fund.
Orders related to external customers were clearly up year-overyear on growth in nearly all industrial businesses, led by Mobility. Gas and Power, Siemens Healthineers, Smart Infrastructure and SGRE all posted clear growth, while orders declined slightly in Digital Industries. Volume from large orders for Industrial Businesses overall was up substantially due to a sharp increase at Mobility, but also due to a significant increase in SGRE and Gas and Power. Growth in emerging markets was driven by orders from China, and from Russia where Mobility won a € 1.2 billion contract for high-speed trains including maintenance.
Order development was mixed in the Europe, C. I. S., Africa, Middle East region. The majority of industrial businesses posted order growth, led by double-digit growth in Mobility, which won several large contracts in the year under review. This increase was more than offset by a substantial decline in SGRE due mainly to a lower volume from large orders and a decrease in Digital Industries. In contrast to the region overall, orders were up clearly in Germany, driven by sharp growth in Gas and Power which recorded, among others, a large high voltage direct current (HVDC) order. Mobility recorded a significant increase in order intake in Germany, while the other industrial businesses posted declines.
Orders in the Americas region were up significantly year-over-year, benefiting from positive currency translation effects. Double-digit growth in nearly all industrial businesses was led by SGRE and Mobility with particularly sharp increases. The pattern of order development in the U. S. was largely the same as in the Americas region.
In the Asia, Australia region, orders also rose significantly due to growth in nearly all industrial businesses. The primary growth driver was SGRE, which recorded a sharply higher volume from large orders, including two large orders for offshore wind-farms
including service in Taiwan totaling € 2.3 billion. Orders for Mobility dropped substantially compared to the prior year. Clear growth in China included a majority of industrial businesses.
Table:
 |  | Fiscal year |  | % Change
(in millions of €) | 2019 | 2018 | Actual | Comp.
Europe, C. I. S., Africa, Middle East | 46,086 | 46,495 | (1)% | (1)%
therein: Germany | 12,021 | 11,254 | 7% | 7%
Americas | 29,812 | 25,060 | 19% | 14%
therein: U.S. | 21,166 | 18,106 | 17% | 10%
Asia, Australia | 22,101 | 19,742 | 12% | 11%
therein: China | 8,989 | 8,459 | 6% | 6%
Siemens | 97,999 | 91,296 | 7% | 6%
therein: emerging markets1 | 31,720 | 30,564 | 4% | 4%


Question: What is the percentage increase in the orders for Siemens from 2019 to 2018?
Answer: 7.34
Calculation: 97,999 / 91,296 - 1