hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The Company sells its products to distributors and original equipment manufacturers (OEMs) in a broad range of market segments, performs on-going credit evaluations of its customers and, as deemed necessary, may require collateral, primarily letters of credit. The Company's operations outside the U.S. consist of product assembly and final test facilities in Thailand, and sales and support centers and design centers in certain foreign countries. Domestic operations are responsible for the design, development and wafer fabrication of products, as well as the coordination of production planning and shipping to meet worldwide customer commitments. The Company's Thailand assembly and test facility is reimbursed in relation to value added with respect to assembly and test operations and other functions performed, and certain foreign sales offices receive compensation for sales within their territory. Accordingly, for financial statement purposes, it is not meaningful to segregate sales or operating profits for the assembly and test and foreign sales office operations. Identifiable long-lived assets (consisting of property, plant and equipment net of accumulated amortization) by geographic area are as follows (in millions):
Sales to unaffiliated customers located outside the U.S., primarily in Asia and Europe, aggregated approximately 80% of consolidated net sales for fiscal 2019 and approximately 85% and 84% of net sales during fiscal 2018 and fiscal 2017, respectively. Sales to customers in Europe represented approximately 23% of consolidated net sales for fiscal 2019 and approximately 24% of consolidated net sales for each of fiscal 2018 and fiscal 2017. Sales to customers in Asia represented approximately 52% of consolidated net sales for fiscal 2019 and approximately 58% of consolidated net sales for each of fiscal 2018 and 2017. Within Asia, sales into China represented approximately 22%, 30% and 32% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into Taiwan represented approximately 13%, 11% and 9% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into any other individual foreign country did not exceed 10% of the Company's net sales for any of the three years presented.
With the exception of Arrow Electronics, the Company's largest distributor, which made up 10% of net sales, no other distributor or end customer accounted for more than 10% of net sales in fiscal 2019. In fiscal 2018 and fiscal 2017, no distributor or end customer accounted for more than 10% of net sales.
Table:
 | March 31, | 
 | 2019 | 2018
United States | $521.1 | $393.3
Thailand | 209.3 | 215.5
Various other countries | 266.3 | 159.1
Total long-lived assets | $996.7 | $767.9


Question: What was the amount of assets in Various other countries in 2019?
Answer: 266.3
For a particular tax-paying component of the Company and within a particular tax jurisdiction, all current deferred tax liabilities and assets are offset and presented as a single amount, similarly to non-current deferred tax liabilities and assets. The Company does not offset deferred tax liabilities and assets attributable to different tax-paying components or to different tax jurisdictions.
The net deferred tax assets are recorded in legal entities which have been historically profitable and are expected to be profitable in the next coming years.
Table:
 | December 31, 2019 | December 31, 2018
Tax loss carryforwards and investment credits | 612 | 603
Less unrecognized tax benefit | (21) | (20)
Tax loss carry forwards net of unrecognized tax benefit | 591 | 583
Inventory valuation | 28 | 28
Impairment and restructuring charges | 6 | 14
Fixed asset depreciation in arrears | 39 | 35
Increased depreciation incentives | 213 | 211
Capitalized development costs | 118 | 108
Receivables for government funding | 14 | 11
Tax credits granted on past capital investments | 1,151 | 1,155
Pension service costs | 81 | 65
Stock awards | 6 | 7
Operating lease liabilities | 40 | —
Commercial accruals | 15 | 12
Other temporary differences | 22 | 26
Total deferred tax assets | 2,324 | 2,255
Valuation allowances | (1,534) | (1,548)
Deferred tax assets, net | 790 | 707
Accelerated fixed asset depreciation | (20) | (16)
Acquired intangible assets | (16) | (13)
Advances of government funding | (31) | (12)
Operating lease right-of-use assets | (40) | —
Other temporary differences | (7) | (7)
Deferred tax liabilities | (114) | (48)
Net deferred income tax asset | 676 | 659


Question: What is the increase/ (decrease) in Total deferred tax assets from December 31, 2018 to 2019?
Answer: 69
Calculation: 2,324-2,255
Cash, Cash Equivalents and Restricted cash — Cash and cash equivalents consist of cash and highly liquid shortterm investments, primarily held in non-interest-bearing investments which have original maturities of less than 90 days. Cash and cash equivalents in the amount of $127.2 million and $128.7 million at December 31, 2019 and 2018, respectively, were primarily held in non-interest-bearing accounts. Cash and cash equivalents of $125.3 million and $115.7 million at December 31, 2019 and 2018, respectively, were held in international operations. Most of these funds will not be subject to additional taxes if repatriated to the United States. There are circumstances where the Company may be unable to repatriate some of the cash and cash equivalents held by its international operations due to country restrictions.
Restricted cash includes cash whereby the Company’s ability to use the funds at any time is contractually limited or is generally designated for specific purposes arising out of certain contractual or other obligations.
The following table provides a reconciliation of cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheets that sum to the amounts reported in the Consolidated Statements of Cash Flows (in thousands):
Table:
 |  | December 31, |  | 
 | 2019 | 2018 | 2017 | 2016
Cash and cash equivalents | $127,246 | $128,697 | $343,734 | $266,675
Restricted cash included in "Other current assets" | 568 | 149 | 154 | 160
Restricted cash included in "Deferred charges and other assets" | 1,371 | 1,385 | 917 | 759
 | $129,185 | $130,231 | $344,805 | $267,594


Question: What was the amount of cash and cash equivalents in 2019?
Answer: $127.2 million
Interest in associates
*Included within share of profit from associates is $1,917,000 representing NSR’s share of fair value gains related to investment properties held by joint ventures and associates (30 June 2018: $1,383,000).
The Group owns 24.9% (2018: 24.9%) of the Australia Prime Storage Fund (“APSF”). APSF is a partnership with Universal Self Storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around Australia.
During the year ended 30 June 2019, National Storage (Operations) Pty Ltd earned fees of $0.8m from APSF associated with the design, development, financing of the construction process, and ongoing management of centres (see note 17) (30 June 2018: $0.7m).
As at 30 June 2019, APSF had two operating centres in Queensland, Australia, with a third asset under construction in Victoria, Australia.
Following the financial year end, on 26 July 2019, the Group purchased two storage centre investment properties from APSF for $42.6m, and reached an agreement to purchase a third asset for $21.35m on completion of construction (see note 23). During the year ended 30 June 2018, the Group purchased a storage centre investment property asset in Queensland, Australia from APSF for $14m.
As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018. As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018.
The Group holds a 24% (30 June 2018: 24.8%) holding in Spacer Marketplaces Pty Ltd (“Spacer”). Spacer operate online peer-to-peer marketplaces for self-storage and parking.
Table:
 | 2019 | 2018
 | $'000 | $'000
Opening balance at 1 July | 10,693 | 8,611
Capital contribution / acquisition of shareholding in associates | - | 2,048
Share of profit from associates* | 1,695 | 1,282
Distributions from associate | - | (1,248)
Closing balance at 30 June | 12,388 | 10,693


Question: What was the share of profit from associates representing NSRs in 2019 and 2018?
Answer: $1,917,000, $1,383,000
Annual Contract Value (“ACV”) (1) (2)
The change in ACV measures the growth and predictability of future cash flows from committed Pega Cloud and Client Cloud arrangements as of the end of the particular reporting period.
Total ACV, as of a given date, is the sum of the following two components:
• Client Cloud: the sum of (1) the annual value of each term license contract in effect on such date, which is equal to its total license value divided by the total number of years and (2) maintenance revenue reported for the quarter ended on such date, multiplied by four. We do not provide hosting services for Client Cloud arrangements.
• Pega Cloud: the sum of the annual value of each cloud contract in effect on such date, which is equal to its total value divided by the total number of years.
(1) Data Table
(2) As foreign currency exchange rates are an important factor in understanding period to period comparisons, we believe the presentation of ACV growth rates on a constant currency basis enhances the understanding of our results and evaluation of our performance in comparison to prior periods.
Table:
 | December 31, |  | Change |  | 
(Dollars in thousands) | 2019 | 2018 | Reported |  | Constant currency
Maintenance | $292,696 | $269,708 | $22,988 | 9% | 8%
Term | 231,267 | 190,349 | 40,918 | 21% | 21%
Client Cloud | 523,963 | 460,057 | 63,906 | 14% | 14%
Pega Cloud | 169,329 | 109,973 | 59,356 | 54% | 54%
Total ACV | $693,292 | $570,030 | $123,262 | 22% | 22%


Question: What are the respective values for Term in 2018 and 2019?
Answer: 190,349, 231,267
The Group’s revenue mainly comprises the sale of goods in-store and online, and hospitality and leisure services. Revenue is recognised when control of the goods has transferred to the customer or when the service is provided at an amount that reflects the consideration to which the Group expects to be entitled.
For sale of goods in-store, control of the goods transfers to the customer at the point the customer purchases the goods in-store. For sale of goods online, control of the goods transfers to the customer at the point the goods are delivered to, or collected by, the customer. Where payment for the goods is received prior to control transferring to the customer, revenue recognition is deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until the goods have been delivered to, or collected by, the customer.
Woolworths Rewards points granted by the Group provide customers with a material right to a discount on future purchases. The amounts allocated to Woolworths Rewards points are deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until redeemed by the customer.
Table:
 | 2019 | 2018
 | 53 WEEKS | 52 WEEKS
 | $M | $M
Sale of goods in-store | 54,720 | 52,533
Sale of goods online | 2,534 | 1,883
Leisure and hospitality services | 1,671 | 1,612
Other | 1,059 | 916
Total | 59,984 | 56,944


Question: What can customers do with the Woolworths Rewards points earned in the Loyalty program?
Answer: Woolworths Rewards points granted by the Group provide customers with a material right to a discount on future purchases.
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)
15. Vessel Operating and Supervision Costs
An analysis of vessel operating and supervision costs is as follows:
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Crew wages and vessel management employee costs | 72,652 | 79,624 | 80,713
Technical maintenance expenses | 28,736 | 28,694 | 37,653
Other vessel operating expenses | 21,098 | 19,766 | 21,296
Total | 122,486 | 128,084 | 139,662


Question: What was the change in technical maintenance expenses from 2017 to 2018?
Answer: -42
Calculation: 28,694 - 28,736
Share Repurchase Program
In both fiscal 2019 and 2018, our board of directors authorized increases of $1.5 billion in our share repurchase program. Common shares repurchased under the share repurchase program were as follows:
At fiscal year end 2019, we had $1.5 billion of availability remaining under our share repurchase authorization.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Number of common shares repurchased | 12 | 10 | 8
Repurchase value | $ 1,014 | $ 966 | $ 621


Question: What was authorized by the board of directors in 2018 and 2019?
Answer: increases of $1.5 billion in our share repurchase program
item a01b . unresolved staff comments e*trade 2018 10-k | page 24 item a02 . properties a summary of our significant locations at december a031 , 2018 is shown in the following table . square footage amounts are net of space that has been sublet or space that is part of a facility restructuring. .

Table:
location | approximate square footage
alpharetta georgia | 236000
jersey city new jersey | 132000
arlington virginia | 107000
sandy utah | 85000
menlo park california | 63000
denver colorado | 58000
chicago illinois | 46000
new york new york | 31000
all facilities are leased at december a031 , 2018 .
all other leased facilities with space of less than 25000 square feet are not listed by location .
in addition to the significant facilities above , we also lease all 30 regional financial centers , ranging in space from approximately 2500 to 8000 square feet .
item a03 .
legal proceedings information in response to this item can be found under the heading litigation matters in note 21 2014 commitments , contingencies and other regulatory matters in this annual report and is incorporated by reference into this item .
item 4 .
mine safety disclosures not applicable. .

Question: what is the ratio of the square footage in alpharetta georgia to jersey city new jersey as of december 2018
Answer: 1.79
Calculation: divide(236000, 132000)
Note 5: Equity-based Compensation Plans
The Company has stock plans that provide for grants of equity-based awards to eligible participants, including stock options and restricted stock units, of the Company’s Common Stock. An option is a right to purchase Common Stock at a set price. An RSU award is an agreement to issue a set number of shares of Common Stock at the time of vesting. The Company’s options and RSU awards typically vest over a period of three years or less. The Company also has an employee stock purchase plan that allows employees to purchase its Common Stock at a discount through payroll deductions.
The Lam Research Corporation 2007 Stock Incentive Plan, as amended and restated, 2011 Stock Incentive Plan, as amended and restated, and the 2015 Stock Incentive Plan (collectively the “Stock Plans”), provide for the grant of non-qualified equity-based awards to eligible employees, consultants and advisors, and non-employee directors of the Company and its subsidiaries. The 2015 Stock Incentive Plan was approved by shareholders authorizing up to 18,000,000 shares available for issuance under the plan. Additionally, 1,232,068 shares that remained available for grants under the Company’s 2007 Stock Incentive Plan were added to the shares available for issuance under the 2015 Stock Incentive Plan. As of June 30, 2019, there were a total of 9,379,904 shares available for future issuance under the Stock Plans. New shares are issued from the Company’s balance of authorized Common Stock from the 2015 Stock Incentive Plan to satisfy stock option exercises and vesting of awards.
The Company recognized the following equity-based compensation expense and benefits in the Consolidated Statements of Operations:
The estimated fair value of the Company’s equity-based awards, less expected forfeitures, is amortized over the awards’ vesting terms on a straight-line basis.
Table:
 |  | YearEnded | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Equity-based compensation expense | $187,234 | $172,216 | $149,975
Income tax benefit recognized related to equity-based compensation | $47,396 | $87,505 | $38,381
Income tax benefit realized from the exercise and vesting of options and RSUs | $49,242 | $90,297 | $92,749


Question: What is the percentage change in the Income tax benefit recognized related to equity-based compensation from 2018 to 2019?
Answer: -45.84
Calculation: (47,396-87,505)/87,505
NOTE 13—INCOME TAXES
On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act.
Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019.
The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act’s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities.
Income (loss) from continuing operations before income taxes includes the following components (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
United States | $ (535) | $ (51,049) | $ (70,566)
Foreign | 52,881 | 65,935 | 59,484
Total | $ 52,346 | $ 14,886 | $ (11,082)


Question: What is the percentage change in the amount under Foreign in 2019 from 2018?
Answer: -19.8
Calculation: (52,881-65,935)/65,935
Outlook and Overview Our operating requirements have historically been funded from cash flows generated from our business and borrowings under our credit facilities.
We expect that our future operating requirements will continue to be funded from cash flows from operating activities, existing cash and cash equivalents, and, if needed, from borrowings under our revolving credit facility and our ability to obtain future external financing.
We anticipate that we will continue to use a substantial portion of our cash flow to fund capital expenditures, meet scheduled payments of long-term debt, and to invest in future business opportunities.
The following table summarizes our cash flows:
Table:
 |  | Years Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Cash flows provided by (used in): |  |  | 
Operating activities | $ 339,096 | $ 357,321 | $ 210,027
Investing activities | (217,819) | (221,459) | (1,042,711)
Financing activities | (118,481) | (141,920) | 821,264
Increase (decrease) in cash and cash equivalents | $ 2,796 | $ (6,058) | $ (11,420)


Question: How is the company planning to fund the future operating requirements?
Answer: cash flows from operating activities, existing cash and cash equivalents, and, if needed, from borrowings under our revolving credit facility and our ability to obtain future external financing.
11 Intangible assets
(a) Intangible assets
RIGHTS AND LICENCES
Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
INTERNALLY GENERATED SOFTWARE
Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
SOFTWARE UNDER DEVELOPMENT
Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.
Table:
 | 30 June 2019 | 30 June 2018
 | $'000 | $'000
Rights and licences | 13 | 13
Internally generated software | 7,381 | 6,385
Software under development | 16,284 | 6,509
Total intangible assets | 23,678 | 12,907


Question: What does costs capitalised include?
Answer: external direct costs of materials and service, employee costs
(23) Dividends
Our Board of Directors declared the following dividends payable in 2019 and 2018:
The declaration of dividends is solely at the discretion of our Board of Directors, which may change or terminate our dividend practice at any time for any reason without prior notice. On February 27, 2020, our Board of Directors declared a quarterly cash dividend of $0.25 per share.
Table:
Date Declared | Record Date | Dividend per Share | Total Amount | Payment Date
 |  |  | (in millions) | 
November 21, 2019 | 12/2/2019 | $0.250 | $273 | 12/13/2019
August 22, 2019 | 9/2/2019 | 0.250 | 273 | 9/13/2019
May 23, 2019 | 6/3/2019 | 0.250 | 274 | 6/14/2019
March 1, 2019 | 3/12/2019 | 0.250 | 273 | 3/22/2019
November 14, 2018 | 11/26/2018 | 0.540 | 586 | 12/7/2018
August 21, 2018 | 8/31/2018 | 0.540 | 584 | 9/14/2018
May 23, 2018 | 6/4/2018 | 0.540 | 588 | 6/15/2018
February 21, 2018 | 3/5/2018 | 0.540 | 586 | 3/16/2018


Question: What was the per share value of dividends declared on February 27, 2020?
Answer: quarterly cash dividend of $0.25 per share