hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
(1) Represents accelerated vesting of 48,849 stock options. Pursuant to Mr. Dooley’s stock option agreements (dated January 17, 2019),
if Mr. Dooley’s employment is terminated without cause or for good reason within six months following a “change in control”, he will
become immediately vested in all outstanding unvested stock options, and all of Mr. Dooley’s outstanding options shall remain
exercisable in accordance with their terms, but in no event for less than 90 days after such termination.
(2) Represents accelerated vesting of 15,000 unvested restricted stock units. Pursuant to Mr. Dooley’s restricted stock unit agreement
(dated March 1, 2012), upon a “change in control” all non-vested units shall accelerate and be vested as of the date of the “change in
control” and if Mr. Dooley’s employment is terminated without cause or for good reason, all non-vested units shall accelerate and be
vested as of the date of termination
(3) Represents accelerated vesting of 7,500 unvested restricted stock units. Pursuant to Mr. Dooley’s restricted stock unit agreement
(dated March 1, 2012), on the event of Mr. Dooley’s death or total disability, 7,500 restricted stock units (50% of the unvested restricted
stock units granted under such agreement at December 31, 2018) would vest.
(4) Represents accelerated vesting of 10,630 unvested performance restricted stock units. Pursuant to Mr. Dooley's performance restricted
stock unit agreement (dated January 17, 2019), if Mr. Dooley’s employment is terminated without cause or for good reason within six
months following a “change in control” or if Mr. Dooley's employment is terminated due to death or total disability, all non-vested units
shall accelerate and be vested as of the date of termination.
Table:
Type of Payment | Termination by Systemax without “Cause” or Resignation by Employee for “good reason” ($) | Termination Due to Death or Total Disability ($) | Change In Control Only ($) | Termination by Systemax without “Cause” or Resignation by Employee for “good reason” within a certain period of time following a Change in Control ($)
Cash Compensation (Salary & Non-Equity Incentive Compensation) | - | - | - | -
Value of Accelerated Vesting of Stock Option Awards | - | - | - | 505,100 (1)
Value of Accelerated Vesting of Restricted Stock Unit Awards | 377,400 (2) | 188,700 (3) | 377,400 (2) | -
Value of Accelerated Vesting of Performance Restricted Stock Unit Awards | - | 267,500 (4) | - | 267,500 (4)
Medical and Other Benefits | - | - | - | -
Total | 377,400 | 456,200 | 377,400 | 772,600


Question: What are the accelerated vesting of Robert Dooley's unvested restricted stock units for change in control only or termination due to death respectively? 
Answer: 15,000, 7,500
2. Other operating income
Gains from the disposal of fixed assets and gains from the reversal of impairment losses includes €354 million of income from the disposal of real estates (2017/18: €137 million) and €5 million of income from reversal of impairment losses (2017/18: €4 million). Project developments and sale-and-leaseback transactions contributed to the real estate transactions.
The income from logistics services provided by METRO LOGISTICS to companies intended for disposal and non-group companies is offset by expenses from logistics services, which are reported under other operating expenses.
The other operating income includes cost allocations and cost shares as well as a great number of insignificant individual items.
Disclosures on companies intended for sale can be found under no. 43 – discontinued business sectors page 266 .
Table:
€ million | 2017/2018 | 2018/2019
Gains from the disposal of fixed assets and gains from the reversal of impairment losses | 145 | 360
Income from logistics services | 285 | 257
Services | 251 | 250
Rents incl. reimbursements of subsidiary rental costs | 268 | 236
Services rendered to suppliers | 111 | 103
Miscellaneous | 211 | 198
 | 1,271 | 1,405


Question: What is offset by expenses from logistic services?
Answer: The income from logistics services provided by METRO LOGISTICS to companies intended for disposal and non-group companies
Concentration of Credit Risk and Significant Customers
Financial instruments that potentially subject us to concentrations of credit risk consist of cash, cash equivalents, marketable securities and accounts receivable. Our cash, cash equivalents and marketable securities are held and invested in high-credit quality financial instruments by recognized financial institutions and are subject to minimum credit risk.
Our accounts receivable are unsecured and represent amounts due to us based on contractual obligations of our customers. We mitigate credit risk in respect to accounts receivable by performing periodic credit evaluations based on a number of factors, including past transaction experience, evaluation of credit history and review of the invoicing terms of the contract. We generally do not require our customers to provide collateral to support accounts receivable.
Significant customers, including distribution channel partners and direct customers, are those which represent 10% or more of our total revenue for each period presented or our gross accounts receivable balance as of each respective balance sheet date. Revenues from our significant customers as a percentage of our total revenue are as follows
*represents less than 10% of total revenue
As of December 31, 2019, two customers accounted for 17% and 12% of our total gross accounts receivable.
As of December 31, 2018, two customers accounted for 16% and 12% of our total gross accounts receivable
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Customer A (a distribution channel partner) | * | 14% | *
Customer B (a distribution channel partner) | 12% | 10% | *
Customer C (a distribution channel partner) | 14% | * | *


Question: What is the proportion of revenue derived from significant customers in 2019?
Answer: 26
Calculation: 12% + 14%
14 Taxation
UK corporation tax for the year-ended 31 March 2019 is calculated at 19% (2018: 19%) of the estimated assessable loss for the period.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Current income tax: |  | 
UK corporation tax | 1.3 | 1.2
Adjustments in respect of previous years UK tax | 0.3 | 0.3
Overseas tax before exceptional items | 22.2 | 23.0
Adjustment in respect of previous years | 13.1 | 10.2
Total current tax charge | 36.9 | 34.7
Deferred tax: |  | 
Origination and reversal of temporary differences | 2.5 | (16.7)
Impact of changes in US tax rate | - | 5.4
Adjustment in respect of previous years | (12.7) | (3.5)
Total deferred tax credit | (10.2) | (14.8)
Total income tax charge | 26.7 | 19.9


Question: What was the total income tax charge in 2019?
Answer: 26.7
19. Inventories
Note
1. Finished goods in 2018 includes $1.8 million relating to deferred costs which has been reclassified from trade and other receivables; see note 2 for further details.
An expense of $1.6 million (2018 $0.1 million) has been charged to the income statement in the year for inventory write-downs. There were no reversals of prior period inventory write-downs (2018 nil).
No inventories are carried at fair value less costs to sell (2018 nil).
Table:
 | 2019 | 2018
 | $ million | $ million
Raw materials | 4.8 | 6.6
Work in progress | 1.2 | 1.2
Finished goods¹ | 14.6 | 19.7
 | 20.6 | 27.5


Question: What was the percentage change in total inventories?
Answer: -25.09
Calculation: (20.6-27.5)/27.5
Restricted Stock and Restricted Stock Units ("Restricted Stock Awards")
As of August 29, 2019, there were 16 million shares of Restricted Stock Awards outstanding, 14 million of which contained only service conditions. For service-based Restricted Stock Awards, restrictions generally lapse in one-fourth or one-third increments during each year of employment after the grant date. Restrictions lapse on Restricted Stock granted in 2019 with performance or market conditions over a three-year period if conditions are met. At the end of the performance period, the number of actual shares to be awarded will vary between 0% and 200% of target amounts, depending upon the achievement level. Restricted Stock Awards activity for 2019 is summarized as follows:
Table:
 | Number of Shares | Weighted-Average Grant Date Fair Value Per Share
Outstanding as of August 30, 2018 | 15 | $25.18
Granted | 9 | 41.11
Restrictions lapsed | (6) | 24.22
Canceled | (2) | 24.79
Outstanding as of August 29, 2019 | 16 | 34.72


Question: For service-based Restricted Stock Awards, when do the restrictions generally lapse?
Answer: in one-fourth or one-third increments during each year of employment after the grant date
Cash, Cash Equivalents and Restricted Cash
As of December 31, 2019, the Company had $259.1 million of cash and cash equivalents. Cash and cash equivalents include liquid investments, primarily money market funds, with maturities of less than 90 days at the time of purchase. Management determines the appropriate classification of its investments at the time of purchase and at each balance sheet date.
As of December 31, 2019 and December 31, 2018, the Company had restricted cash of $0.3 million, representing the amount pledged as collateral to the issuer of a standby letter of credit (the “LC”). The LC, which expires in August 2021, has been provided as a guaranty to the lessor of our corporate offices.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheet to the consolidated statement of cash flows (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $259,067 | $256,947
Restricted cash included in other assets | 304 | 304
Cash, cash equivalents and restricted cash shown in the statement of cash flows | $259,371 | $257,251


Question: What is the average cash and cash equivalents in 2018 and 2019?
Answer: 258007
Calculation: ($259,067 + $256,947)/2
Note 11: Income Taxes
The components of income before income taxes and equity income (loss) from equity method investments are as follows (amounts in thousands):
(1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Domestic (U.S.) (1) | $95,639 | $141,582 | $(67)
Foreign (Outside U.S.) (1) | 74,792 | 45,485 | 9,875
Total (1) | $170,431 | $187,067 | $9,808


Question: What was the percentage change in total income between 2018 and 2019?
Answer: -8.89
Calculation: (170,431-187,067)/187,067
3. VOYAGE REVENUES
Our voyage revenues consist of time charter revenues and spot charter revenues with the following split:
*Spot charter revenues for 2019 and 2018 are presented in accordance we ASC 606 Revenue from Contracts with Customers. The comparative information for 2017 has not been restated.
Table:
All amounts in USD ‘000  | 2019 | 2018 | 2017
Spot charter revenues* | 283,007 | 259,978 | 257,495
Time charter revenues   | 34,213 | 29,038 | 39,646
Total Voyage Revenues   | 317,220 | 289,016 | 297,141


Question: What is the value of the 2019 spot charter revenues as a percentage of the 2018 spot charter revenues?
Answer: 108.86
Calculation: 283,007/259,978
Note 4 – Property, Plant and Equipment, net
Property, plant and equipment consisted of the following:
Table:
 |  | December 31,
 | 2019 | 2018
Land | $ 1,565 | $ 1,747
Buildings and improvements | 17,332 | 17,520
Machinery and equipment | 30,670 | 29,692
Vehicles | 778 | 937
Office equipment | 851 | 838
Construction in process | 362 | 546
 | 51,558 | 51,280
Less accumulated depreciation | (29,284 ) | (26,707 )
Total property, plant and equipment, net | $ 22,274 | $ 24,573


Question: What is the average value of vehicles for 2018 and 2019?
Answer: 857.5
Calculation: (778+937)/2
The following table reconciles the theoretical corporation tax expense to the reported tax expense using the UK corporation tax rate. The reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported Financial Statements.
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-poli
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-policyfy19. pdf and is aligned to its business strategy and operational needs. Oversight of taxation is within the remit of the Audit and Risk Committee. The Chief Financial Officer is responsible for tax strategy supported by a global team of tax professionals. Sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the Group complies with current tax legislation. The Group proactively seeks to agree arm’s length pricing with tax authorities to mitigate tax risks of significant cross-border operations. The Group actively engages with policy makers, tax administrators, industry bodies and international institutions to provide informed input on proposed tax measures, so that it and they can understand how those proposals would affect the Group. However, a tax authority may seek adjustment to the filing position adopted by a Group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed. Uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Profit / (loss) for the year before taxation | 53.6 | (41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%) | 10.2 | (7.7)
Effects of: |  | 
Adjustments in respect of previous years | 0.8 | 7.1
Change in tax rate during the year | 1.4 | 3.6
Expenses not deductible for tax purposes | 11.8 | 9.4
Losses not recognised | (0.9) | –
Higher tax rates on overseas earnings | 7.7 | 3.8
Research and development and other tax credits | (1.9) | (0.6)
Impact of US tax reform on deferred tax | – | 5.4
Other movements | (2.4) | (1.1)
Charge for taxation on profit / (loss) for the year | 26.7 | 19.9


Question: What do the reconciling items in the table represent?
Answer: the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported Financial Statements.
Note 12—Property, Plant and Equipment
Property, plant and equipment, net consisted of the following:
Depreciation expense was $61 million, $56 million and $55 million for fiscal 2019, 2018 and 2017, respectively.
Table:
 | January 3, 2020 | December 28, 2018
 | (in millions) | 
Computers and other equipment | $259 | $233
Leasehold improvements | 203 | 206
Office furniture and fixtures | 37 | 36
Buildings and improvements | 23 | 56
Land | 4 | 40
Construction in progress | 104 | 15
 | 630 | 586
Less: accumulated depreciation and amortization | (343) | (349)
 | $ 287 | $ 237


Question: What was the change in the Leasehold improvements from 2018 to 2020?
Answer: -3
Calculation: 203 - 206
A reconciliation of the change in gross unrecognized tax benefits, excluding interest and penalties,
is as follows (in thousands):
As of September 28, 2019, the total amount of gross unrecognized tax benefits including gross interest and penalties was $63.9 million, of which $43.9 million, if recognized, would affect our effective tax rate. We reassessed the computation of the transition tax liability based upon the issuance of new guidance and the availability of additional substantiation in fiscal 2019. The adjustments resulted in a tax benefit of approximately $6.0 million, which was recorded in fiscal 2019. Our total gross unrecognized tax benefit, net of certain deferred tax assets is classified as a long-term taxes payable in the consolidated balance sheets. We include interest and penalties related to unrecognized tax benefits within the provision for income taxes. As of September 28, 2019, the total amount of gross interest and penalties accrued was $5.8 million and it is classified as long-term taxes payable in the consolidated balance sheets. As of September 29, 2018, we had accrued $4.4 million for the gross interest and penalties and it is classified as Other long-term liabilities in the consolidated balance sheets.
Table:
 |  | Fiscal year-end | 
 | 2019 | 2018 | 2017
Balance as of the beginning of the year | $65,882 | $47,566 | $20,442
Increase related to acquisitions | — | — | 25,151
Tax positions related to current year: |  |  | 
Additions | 605 | 19,033 | 1,326
Reductions | — | — | —
Tax positions related to prior year: |  |  | 
Additions | 448 | 117 | 4,951
Reductions | (6,071) | — | (65)
Lapses in statutes of limitations | (639) | (700) | (610)
Decrease in unrecognized tax benefits based on audit results | — | — | (5,217)
Foreign currency revaluation adjustment | (2,114) | (134) | 1,588
Balance as of end of year | $58,111 | $65,882 | $47,566


Question: What was the  Balance as of the beginning of the year  in 2018?
Answer: $47,566
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 , 2011 , and 2012 . december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
 | december 312008 | december 312009 | december 312010 | december 312011 | december 312012
disca | $ 102.53 | $ 222.09 | $ 301.96 | $ 296.67 | $ 459.67
discb | $ 78.53 | $ 162.82 | $ 225.95 | $ 217.56 | $ 327.11
disck | $ 83.69 | $ 165.75 | $ 229.31 | $ 235.63 | $ 365.63
s&p 500 | $ 74.86 | $ 92.42 | $ 104.24 | $ 104.23 | $ 118.21
peer group | $ 68.79 | $ 100.70 | $ 121.35 | $ 138.19 | $ 190.58
equity compensation plan information information regarding securities authorized for issuance under equity compensation plans will be set forth in our definitive proxy statement for our 2013 annual meeting of stockholders under the caption 201csecurities authorized for issuance under equity compensation plans , 201d which is incorporated herein by reference. .

Question: what was the 5 year average total return for the a and c series of stock?\\n\\n\\n
Answer: 326.37
Calculation: add(327.11, 365.63), divide(#0, const_2)
DEVELOPMENT OF GROSS DOMESTIC PRODUCT IN IMPORTANT WORLD REGIONS AND GERMANY
Year-on-year change in %
Real GDP growth corrected for purchasing power. Source: Oxford Economics
1 The previous year’s figures may slightly deviate from the Annual Report 2017/18, since retrospective corrections are being made by the data provider.
2 Outlook.
Table:
 | 20181 | 20192
World | 3.6 | 2.9
Germany | 1.5 | 0.6
Western Europe (excl.Germany) | 1.9 | 1.3
Russia | 2.3 | 1.1
Eastern Europe (excl.Russia) | 4.1 | 3.6
Asia | 5.6 | 4.9


Question: In which year was the Year-on-year percentage change of GDP in Asia larger from 2018 to 2019?
Answer: 2018
Calculation: 5.6>4.9
NET INCOME (LOSS) PER COMMON SHARE
Basic net income (loss) per common share is based upon the weighted-average number of common shares outstanding. Diluted net income (loss) per common share is based on the weighted-average number of common shares outstanding and potentially dilutive common shares outstanding and computed as follows:
* For the twelve months ended December 31, 2018, the diluted earnings per common share included the weighted average effect of 215,196 unvested Restricted Stock Units and 716,661 stock options that are potentially dilutive to earnings per share since the exercise price of such securities was less than the average market price during the period. For the twelve months ended December 31, 2017, the diluted earnings per common share included 438,712 unvested Restricted Stock Units and the weighted average effect of 477,048 stock options that are potentially dilutive to earnings per share since the exercise price of such securities was less than the average market price during the period.
Table:
 |  | Years Ended | 
 |  | December 31, | 
 | 2019 | 2018 | 2017
 |  | (In thousands, except share and per share data) | 
Numerator: |  |  | 
Net income (loss) attributable to common stockholders | $(16,490) | $19,813 | $17,929
Denominator: |  |  | 
Weighted-average common shares, basic | 27,618,284 | 27,484,655 | 25,353,966
Weighted-average common shares, diluted* | 27,618,284 | 28,416,512 | 26,269,727
Net income (loss) per common share: |  |  | 
Basic: | $(0.60) | $0.72 | $0.71
Diluted: | $(0.60) | $0.70 | $0.68


Question: What is the respective number of weighted-average common shares, basic in 2019 and 2018 respectively?
Answer: 27,618,284, 27,484,655
NOTE 6. ACCOUNTS RECEIVABLE AND REVENUES
Amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require
payment on a short-term basis. Invoices are generally issued at the point control transfers and substantially all of our invoices are due
within 30 days or less, however certain customers have terms of up to 120 days. For substantially all of our contracts, control of the
ordered product(s) transfers at our location. Periodically, we require payment prior to the point in time we recognize revenue. Amounts
received from customers prior to revenue recognition on a contract are contract liabilities, are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment. Revenues in 2019 include $0.1 million in unearned revenue as of December 31, 2018, and in 2018 include less than $0.1 million in unearned revenue as of
January 1, 2018.
Our accounts receivable potentially subject us to significant concentrations of credit risk. Revenues and accounts receivable from significant customers (customers with revenue or accounts receivable in excess of 10% of consolidated totals) are stated below as a percent of consolidated totals.
Table:
 |  |  | Customer |  | 
 | A | B | C | D | E
% of revenue, 2019 | 11% | 9% | 16% | 3% | 2%
% of revenue, 2018 | 17% | 14% | 1% | 4% | -%
% of accounts receivable, as of December 31, 2019 | 10% | 8% | 31% | -% | 10%
% of accounts receivable, as of December 31, 2018 | 13% | -% | 16% | 14% | -%


Question: What is the change in the amount of accounts receivable as a percentage of revenue from customer C between 2018 and 2019?
Answer: 15
Calculation: 16 - 1