hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Current other investments comprise the following:
The Group invests surplus cash positions across a portfolio of short-term investments to manage liquidity and credit risk whilst achieving suitable returns. These assets do not meet the definition of cash and cash equivalents, but are included in the Group’s net debt based on their liquidity.
Bonds and debt securities includes €955 million (2018: €862 million) of highly liquid German and €941 million (2018: €nil) Japanese government securities; €1,115 million (2018: €1,112 million) of UK government bonds and €1,184 million (2018: 830 million) of other assets both paid as collateral on derivative financial instruments6. Managed investment funds include €5,513 million (2018: €3,087 million) in managed investment funds with liquidity of up to 90 days and €892 million (2018: €804 million) invested in a fund whose underlying securities are supply chain receivables from a diverse range of corporate organisations of which Vodafone is a minority constituent.
Other investments are excluded from net debt based on their liquidity and primarily consist of restricted debt securities including amounts held in qualifying assets by Group insurance companies to meet regulatory requirements.
3 €1,184 million (2018: €830 million) is measured at amortised cost and remaining items are measured at fair value. For €3,011 million (2018: €1,974 million) the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets for identical assets or liabilities. The remaining balance is level 2 classification.
4 Items measured at fair value and the valuation basis is level 2 classification
5 €1,097 million (2018: €487 million) is measured at fair value and the valuation basis is level 1. The remaining items are measured at amortised cost and the carrying amount approximates fair value
Table:
 | 2019 | 2018
 | €m | €m
Included within current assets: |  | 
Short-term investments: |  | 
Bonds and debt securities3 | 4,690 | 4,690
Managed investment funds4 | 6,405 | 3,891
 | 11,095 | 6,870
Other investments5 | 1,917 | 1,925
 | 13,012 | 8,795


Question: What percentage of 2019 Bonds and debt securities is the 2019 Japanese government securities?
Answer: 20.06
Calculation: 941/4,690
Unrecognized Tax Benefits
Current accounting guidance contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.
A reconciliation of the beginning and ending amounts of unrecognized tax benefits during fiscal 2019, 2018, and 2017 is as follows:
Included in the unrecognized tax benefits at fiscal 2019 and 2018 is $38.2 million and $36.7 million, respectively, that if recognized, would result in a reduction of our effective tax rate. The amounts differ from the long-term liability recorded of $20.1 million and $16.8 million as of fiscal 2019 and 2018, respectively, due to accrued interest and penalties, as well as unrecognized tax benefits of French and Italian entities that are recorded against deferred tax asset balances without valuation allowance.
We believe that events that could occur in the next 12 months and cause a change in unrecognized tax benefits include, but are not limited to, the following: • commencement, continuation or completion of examinations of our tax returns by the U.S. or foreign taxing authorities; and • expiration of statutes of limitation on our tax returns.
The calculation of unrecognized tax benefits involves dealing with uncertainties in the application of complex global tax regulations. Uncertainties include, but are not limited to, the impact of legislative, regulatory and judicial developments, transfer pricing and the application of withholding taxes. We regularly assess our tax positions in light of legislative, bilateral tax treaty, regulatory and judicial developments in the countries in which we do business. We determined that an estimate of the range of reasonably possible change in the amounts of unrecognized tax benefits within the next 12 months cannot be made.
Table:
 |  | Fiscal Year | 
(In thousands) | December 29, 2019 | December 30, 2018 | December 31, 2017
Balance, beginning of year | $103,884 | $105,959 | $82,253
Additions for tax positions related to the current year | 2,517 | 2,404 | 2,478
Additions for tax positions from prior years | 1,624 | 451 | 22,151
Reductions for tax positions from prior years/statute of limitations expirations | (416) | (2,468) | (1,460)
Foreign exchange (gain) loss | (668) | (2,462) | 537
Balance at the end of the period | $106,941 | $103,884 | $105,959


Question: Which year was the balance in the beginning of the year the highest?
Answer: 2018
Calculation: $105,959 > $103,884 > $82,253
Foreign Currencies
As a multinational business, the Company's transactions are denominated in a variety of currencies. When appropriate, the Company uses forward foreign currency contracts to reduce its overall exposure to the effects of currency fluctuations on its results of operations and cash flows. The Company's policy prohibits trading in currencies for which there are no underlying exposures and entering into trades for any currency to intentionally increase the underlying exposure.
The Company primarily hedges existing assets and liabilities associated with transactions currently on its balance sheet, which are undesignated hedges for accounting purposes.
As of December 31, 2019 and 2018, the Company had net outstanding foreign exchange contracts with net notional amounts of $183.3 million and $157.3 million, respectively. Such contracts were obtained through financial institutions and were scheduled to mature within one to three months from the time of purchase.
Management believes that these financial instruments should not subject the Company to increased risks from foreign exchange movements because gains and losses on these contracts should offset losses and gains on the underlying assets, liabilities and transactions to which they are related.
The following schedule summarizes the Company's net foreign exchange positions in U.S. dollars (in millions):
Amounts receivable or payable under the contracts are included in other current assets or accrued expenses in the accompanying Consolidated Balance Sheets. For the years ended December 31, 2019, 2018 and 2017, realized and unrealized foreign currency transactions totaled a loss of $5.0 million, $8.0 million and $6.3 million, respectively. The realized and unrealized foreign currency transactions are included in other income and expenses in the Company's Consolidated Statements of Operations and Comprehensive Income.
Table:
 |  | As of December 31, |  | 
 | 2019 |  | 2018 | 
 | Buy (Sell) | Notional Amount | Buy (Sell) |  Notional Amount
Japanese Yen | $49.8 | $49.8 | $29.9 | $29.9
Philippine Peso | 36.4 | 36.4 | 30.1 | 30.1
Malaysian Ringgit | 20.4 | 20.4 | — | —
Chinese Yuan | 20.2 | 20.2 | 20.4 | 20.4
Korean Won | 18.1 | 18.1 | 20.8 | 20.8
Czech Koruna | 11.9 | 11.9 | 9.2 | 9.2
Euro | — | — | 13.1 | 13.1
Other currencies - Buy | 21.9 | 21.9 | 26.3 | 26.3
Other currencies - Sell | (4.6) | 4.6 | (7.5) | 7.5
 | $174.1 | $183.3 | $142.3 | $157.3


Question: What was the net notional amount of net outstanding foreign exchange contracts as of December 31, 2019?
Answer: $183.3 million
Note 7. Prepaid Expenses and Other Current Assets and Accrued and Other Current Liabilities
Prepaid expenses and other current assets as of December 31, 2019 and 2018 consisted of the following:
Table:
December 31, |  | 
 | 2019 | 2018
Prepaid expenses | $1,948 | $1,179
Securities litigation insurance receivable | 16,627 | 306
Other current assets | 1,556 | 2,865
Prepaid expenses and other current assets | $20,131 | $4,350


Question: What are the respective securities litigation insurance receivable in 2018 and 2019?
Answer: 306, 16,627
Goodwill
Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company's estimates and assumptions are subject to change within the measurement period (potentially up to one year from the acquisition date).
The following table presents the changes in the carrying amount of goodwill for the periods indicated:
The Company performs an annual goodwill impairment assessment on October 31st each year, using a two-step quantitative assessment. Step one is the identification of potential impairment. This involves comparing the fair value of each reporting unit, which the Company has determined to be the entity itself, with its carrying amount, including goodwill.
If the fair value of a reporting unit exceeds the carrying amount, the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.
The Company determined there were no indications of impairment associated with goodwill. As a result,n o goodwill impairment was recognized as of October 31, 2019. In addition to its annual review, the Company performs a test of impairment when indicators of impairment are present. As of December 31, 2019, there were no indications of impairment of the Company’s goodwill balances.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Beginning balance | $238,330 | $237,992
Adjustments | — | 338
Ending balance | $238,330 | $238,330


Question: How does Goodwill arise from?
Answer: the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired.
Restricted Stock Units
Certain key employees have been granted time-based, performance-based and market-based restricted stock units. The time-based restricted stock units granted generally vest on a graded vesting schedule over three years. The performance-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 150%, depending on the specified performance condition and the level of achievement obtained. The performance-based restricted stock units have a vesting condition that is based upon the Company’s cumulative adjusted core earnings per share during the performance period. The market-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 200%, depending on the specified performance condition and the level of achievement obtained. The market-based restricted stock units have a vesting condition that is tied to the Company’s total shareholder return based on the Company’s stock performance in relation to the companies in the Standard and Poor’s (S&P) Super Composite Technology Hardware and Equipment Index excluding the Company.
On October 6, 2017, the Company’s Compensation Committee approved the modification of vesting criteria for certain performance-based restricted stock units granted in fiscal year 2015. As a result of the modification, 0.8 million awards vested during the first quarter of fiscal year 2018, which resulted in approximately $24.9 million of stock-based compensation expense recognized.
The following table summarizes restricted stock units activity from August 31, 2018 through August 31, 2019:
(1) For those shares granted that are based on the achievement of certain performance criteria, the amount represents the maximum number of shares that can vest. During the fiscal year ended August 31, 2019, the Company awarded approximately 1.6 million time-based restricted stock units, 0.4 million performance based restricted stock units and 0.4 million market-based restricted stock units based on target performance criteria.
Table:
 | Shares | Weighted- Average Grant-Date Fair Value
Outstanding as of August 31, 2018 | 8,352,307 | $24.34
Changes during the period |  | 
Shares granted(1) | 3,144,205 | $25.25
Shares vested | (1,983,411) | $25.07
Shares forfeited | (2,347,628) | $24.78
Outstanding as of August 31, 2019 | 7,165,473 | $26.27


Question: What was the amount of shares forfeited?
Answer: (2,347,628)
Write-offs of lease receivables and loan receivables were $15 million and $20 million, respectively, for the year ended December 31, 2018. Provisions for credit losses recorded for lease receivables and loan receivables were $14 million and $2 million, respectively, for the year ended December 31, 2018.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $55 million and $73 million, respectively, for the year ended December 31, 2018. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2018.
Table:
($ in millions) |  |  |  | 
At December 31, 2018: | Americas | EMEA | Asia Pacific | Total
Recorded investment: |  |  |  | 
Lease receivables | $ 3,827 | $1,341 | $1,152 | $ 6,320
Loan receivables | 6,817 | 3,675 | 2,489 | 12,981
Ending balance | $10,644 | $5,016 | $3,641 | $19,301
Recorded investment, collectively evaluated for impairment | $10,498 | $4,964 | $3,590 | $19,052
Recorded investment, individually evaluated for impairment | $   146 | $   52 | $   51 | $   249
Allowance for credit losses |  |  |  | 
Beginning balance at January 1, 2018 |  |  |  | 
Lease receivables | $    63 | $    9 | $   31 | $   103
Loan receivables | 108 | 52 | 51 | 211
Total | $   172 | $   61 | $   82 | $   314
Write-offs | (10) | (2) | (23) | (35)
Recoveries | 0 | 0 | 2 | 2
Provision | 7 | 9 | 0 | 16
Other* | (11) | (3) | (4) | (19)
Ending balance at December 31, 2018 | $   158 | $   65 | $   56 | $   279
Lease receivables | $    53 | $   22 | $    24 | $    99
Loan receivables | $   105 | $   43 | $    32 | $   179
Related allowance, collectively evaluated for impairment | $    39 | $   16 | $    5 | $     59
Related allowance, individually evaluated for impairment | $   119 | $   49 | $    51 | $   219


Question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2018?
Answer: 2584
Calculation: (3,827+1,341) / 2
Note 20. Net Income Per Common Share From Continuing Operations
The following table sets forth the computation of basic and diluted net income per common share from continuing operations (in millions, except per share amounts):
The Company computed basic net income per common share from continuing operations based on the weighted average number of common shares outstanding during the period. The Company computed diluted net income per common share from continuing operations based on the weighted average number of common shares outstanding plus potentially dilutive common shares outstanding during the period.
Potentially dilutive common shares from employee equity incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options and the assumed vesting of outstanding RSUs. Weighted average common shares exclude the effect of option shares which are not dilutive. There were no anti-dilutive option shares for the years ended March 31, 2019, 2018, and 2017.
Table:
 |  | Year Ended March 31, | 
 | 2019 | 2018 | 2017
Net income from continuing operations | $355.9 | $255.4 | $170.6
Basic weighted average common shares outstanding | 236.2 | 232.9 | 217.2
Dilutive effect of stock options and RSUs | 3.8 | 4.4 | 4.4
Dilutive effect of 2007 Junior Convertible Debt | — | 1.3 | 12.7
Dilutive effect of 2015 Senior Convertible Debt | 9.9 | 10.3 | 0.5
Dilutive effect of 2017 Senior Convertible Debt | — | — | —
Dilutive effect of 2017 Junior Convertible Debt | — | — | —
Diluted weighted average common shares outstanding | 249.9 | 248.9 | 234.8
Basic net income per common share from continuing operations | $1.51 | $1.10 | $0.79
Diluted net income per common share from continuing operations | $1.42 | $1.03 | $0.73


Question: How many years did the Dilutive effect of stock options and RSUs exceed $4 million?
Answer: 2
Calculation: 2018##2017
Accounting for Uncertainty in Income Taxes
During fiscal 2019 and 2018, the aggregate changes in our total gross amount of unrecognized tax benefits are summarized as follows:
At September 30, 2019 and 2018, the amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $0.7 million and $1.8 million, respectively. During fiscal year 2020, it is reasonably possible that resolution of reviews by taxing authorities, both domestic and foreign, could be reached with respect to an immaterial amount of net unrecognized tax benefits depending on the timing of examinations or expiration of statutes of limitations, either because our tax positions are sustained or because we agree to the disallowance and pay the related income tax. We recognize interest and/or penalties related to income tax matters in income tax expense. The amount of net interest and penalties recognized as a component of income tax expense during fiscal 2019 and 2018 were not material.
We are subject to ongoing audits from various taxing authorities in the jurisdictions in which we do business. As of September 30, 2019, the fiscal years open under the statute of limitations in significant jurisdictions include 2016 through 2019 in the U.S. We believe we have adequately provided for uncertain tax issues we have not yet resolved with federal, state and foreign tax authorities. Although not more likely than not, the most adverse resolution of these issues could result in additional charges to earnings in future periods. Based upon a consideration of all relevant facts and circumstances, we do not believe the ultimate resolution of uncertain tax issues for all open tax periods will have a material adverse effect upon our financial condition or results of operations.
Cash amounts paid for income taxes, net of refunds received, were $28.7 million, $15.7 million and $1.6 million in 2019, 2018 and 2017, respectively.
Table:
 |  | September 30,
 | 2019 | 2018
 |  | (in thousands)
Balance at beginning of year | $ 9,942 | $ 13,248
Additions (reductions) for tax positions taken in prior years | 8,458 | (80)
Recognition of benefits from expiration of statutes | (776) | (1,770)
Additions for tax positions related to the current year | 951 | 713
Reductions for tax positions related to acquisitions | — | (2,169)
Balance at end of year | $18,575 | $9,942


Question: What is the percentage change in additions for tax positions related to the current year in 2019 from 2018?
Answer: 33.38
Calculation: (951-713)/713
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2013 . equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 2956907 $ 35.01 2786760 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b ) | weighted-average exercise price of outstanding optionswarrants and rights ( 2 ) | number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 2956907 | $ 35.01 | 2786760
equity compensation plans not approved by security holders ( 3 ) | 2014 | 2014 | 2014
total | 2956907 | $ 35.01 | 2786760
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 818723 were subject to stock options , 1002217 were subject to outstanding restricted performance stock rights , 602400 were restricted stock rights , and 63022 were stock rights granted under the 2011 plan .
in addition , this number includes 24428 stock rights and 446117 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 818723 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2014 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: as of december 31 , 2013 , what is the value of securities remaining available for future issuance
Answer: 97564467.6
Calculation: multiply(2786760, 35.01)
Other intangible assets were comprised of:
Amortization expense of other intangible assets was $364.7, $316.5, and $294.3 during the years ended December 31, 2019, 2018 and 2017, respectively. Amortization expense is expected to be $400 in 2020, $383 in 2021, $379 in 2022, $347 in 2023 and $321 in 2024.
Table:
 | Cost | Accum. amort. | Net book value
Assets subject to amortization: |  |  | 
Customer related intangibles | $3,926.8 | $(1,083.6) | $  2,843.2
Unpatented technology | 504.0 | (199.5) | 304.5
Software | 172.0 | (93.2) | 78.8
Patents and other protective rights | 9.7 | (7.5) | 2.2
Trade names | 7.3 | (2.8) | 4.5
Assets not subject to amortization: |  |  | 
Trade names | 608.9 | — | 608.9
Balances at December 31, 2018 | $  5,228.7 | $(1,386.6) | $  3,842.1
Assets subject to amortization: |  |  | 
Customer related intangibles | $  4,955.4 | $(1,349.4) | $  3,606.0
Unpatented technology | 613.0 | (279.6) | 333.4
Software | 172.2 | (111.5) | 60.7
Patents and other protective rights | 12.0 | (8.0) | 4.0
Trade names | 7.9 | (4.1) | 3.8
Assets not subject to amortization: |  |  | 
Trade names | 659.8 | — | 659.8
Balances at December 31, 2019 | $ 6,420.3 | $(1,752.6) | $ 4,667.7


Question: What is the proportion of the cost of software and trade names over total cost in 2018?
Answer: 0.03
Calculation: (172.0+7.3)/5,228.7