hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Cash Flows
The following table summarizes our cash flows for the years ended December 31, 2019, 2018 and 2017 (in thousands):
At December 31, 2019, $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash was held by foreign subsidiaries. Our intention is to indefinitely reinvest foreign earnings in our foreign subsidiaries. If these earnings were used to fund domestic operations, they would be subject to additional income taxes upon repatriation.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Cash, cash equivalents and restricted cash at beginning of period | $60,068 | $103,051 | $60,765
Cash provided by operating activities | 10,317 | 3,295 | 4,863
Cash used in investing activities | (24,574) | (48,413) | (70,972)
Cash provided by financing activities | 494,101 | 3,099 | 108,475
Effects of exchange rates on cash, cash equivalents and restricted cash | (250) | (964) | (80)
Cash, cash equivalents and restricted cash at end of period | $539,662 | $60,068 | $103,051


Question: What is the change in Cash used in investing activities from December 31, 2019 to December 31, 2018?
Answer: -23839
Calculation: 24,574-48,413
The following table summarizes stock-based compensation expense in the Company’s consolidated statements of operations:
For the year ended September 30, 2019, the Company granted 33,000 nonvested shares to certain key employees, 55,000 nonvested shares to certain officers including 35,000 shares granted to the Chief Executive Officer, and 20,000 nonvested shares
to its non-employee directors. For the year ended September 30, 2018, the Company granted 12,000 nonvested shares to certain key employees, 40,000 nonvested shares to certain officers including 30,000 to its Chief Executive Officer and 20,000 nonvested
shares to its non-employee directors.
The Company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant. The Company used the Black-Scholes option-pricing model to value stock options. The Black-Scholes model requires the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options, at the time of grant. The expected dividend yield is equal to the divided per share declared, divided by the closing share price on the date the options were granted. All equity compensation awards granted for the years ended September 30, 2019 and September 30, 2018 were nonvested stock awards.
Table:
 | Years Ended | 
 | September 30, 2019 | September 30, 2018
 | (Amounts in thousands) | 
Cost of sales | $7 | $5
Engineering and development | 49 | 32
Selling, general and administrative | 736 | 654
Total | $792 | $691


Question: What is the total stock based compensation expense on non-cost of sales related activities?
Answer: 785
Calculation: 792 - 7
9. Pensions continued
Defined benefit plans continued
iii) Amount, timing and uncertainty of future cash flows continued
The liability has the following duration and maturity:
Table:
 | 2019 | 2018
Weighted average duration of the defined benefit obligation (years) | 14 | 15
Maturity analysis of benefit payments (non-discounted amounts) $ million |  | 
Maturity ≤ 1 year | 10.8 | 10.4
Maturity > 1 ≤ 5 years | 45.6 | 43.2
Maturity > 5 ≤ 10 years | 61.7 | 119.0
Maturity > 10 ≤ 20 years | 114.3 | 103.0
Maturity > 20 ≤ 30 years | 81.7 | 68.0
Maturity > 30 years | 63.0 | 42.9


Question: What was the percentage change in the benefit payments (non-discounted amounts) for maturity > 30 years?
Answer: 46.85
Calculation: (63.0-42.9)/42.9
31. NET DEFERRED GAIN (Cont’d)
NetLink Trust (“NLT”) is a business trust established as part of the Info-communications Media Development Authority of Singapore’s effective open access requirements under Singapore’s Next Generation Nationwide Broadband Network.
In prior years, Singtel had sold certain infrastructure assets, namely ducts, manholes and exchange buildings (“Assets”) to NLT. At the consolidated level, the gain on disposal of Assets recognised by Singtel is deferred in the Group’s statement of financial position and amortised over the useful lives of the Assets. The unamortised deferred gain is released to the Group’s income statement when NLT is partially or fully sold, based on the proportionate equity interest disposed.
Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.

Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.
Table:
 |  | Group | 
 | 31 March | 31 March | 1 April
 | 2019 | 2018 | 2017
 | S$ Mil | S$ Mil | S$ Mil
Unamortised deferred gain | 446.3 | 452.7 | 1,616.5
Reclassification from ‘Associates’ (see Note 23) | (50.5) | (74.9) | (265.0)
Net deferred gain | 395.8 | 377.8 | 1,351.5
Classified as – |  |  | 
Current | 20.8 | 20.1 | 68.8
Non-current | 375.0 | 357.7 | 1,282.7
 | 395.8 | 377.8 | 1,351.5


Question: Why does this net deferred gain balance exist?
Answer: gain on disposal of Assets recognised by Singtel is deferred in the Group’s statement of financial position and amortised over the useful lives of the Assets
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2012 and that all dividends were reinvested . the information below is historical in nature and is not necessarily indicative of future performance . purchases of equity securities 2013 during 2017 , we repurchased 37122405 shares of our common stock at an average price of $ 110.50 . the following table presents common stock repurchases during each month for the fourth quarter of 2017 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .

Table:
period | total number of shares purchased [a] | average price paid per share | total number of shares purchased as part of a publicly announcedplan or program [b] | maximum number of shares remaining under the plan or program [b]
oct . 1 through oct . 31 | 3831636 | $ 113.61 | 3800000 | 89078662
nov . 1 through nov . 30 | 3005225 | 117.07 | 2937410 | 86141252
dec . 1 through dec . 31 | 2718319 | 130.76 | 2494100 | 83647152
total | 9555180 | $ 119.58 | 9231510 | n/a
[a] total number of shares purchased during the quarter includes approximately 323670 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2017 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2020 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: for the fourth quarter of 2017 what was the percent of the total number of shares attested to upc by employees to pay stock option exercise prices
Answer: 3.4%
Calculation: divide(323670, 9555180)
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)
18. Revenues from Contracts with Customers
The Group has recognized the following amounts relating to revenues:
Revenues from The Cool Pool Limited relate only to the pool revenues received from GasLog’s vessels operating in the Cool Pool and do not include the Net pool allocation to GasLog of ($4,264) for the year ended December 31, 2019 ($17,818 for the year ended December 31, 2018 and $7,254 for the year ended December 31, 2017), which is recorded as a separate line item in the Profit or Loss Statement.
Following the exit from the Cool Pool, management allocates revenues from time charters to two categories: (a) variable rate charters and (b) fixed rate charters. The variable rate charter category contains vessels operating in the LNG carrier spot and short-term market or those which have a variable rate of hire across the charter period.
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Revenues from fixed rate time charters | 485,961 | 515,324 | 558,266
Revenues from variable rate time charters | — | — | 64,334
Revenues from The Cool Pool Limited (GasLog vessels) | 38,046 | 102,253 | 45,253
Revenues from vessel management services | 1,222 | 767 | 784
Total | 525,229 | 618,344 | 668,637


Question: What was the percentage change in total revenue from 2018 to 2019?
Answer: 8.13
Calculation: (668,637 - 618,344)/618,344
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Chartered-out vessels, barges and pushboats:
The future minimum revenue, net of commissions, (i) for dry bulk vessels, expected to be earned on non-cancelable time charters; and (ii) for the Company’s logistics business, expected to be earned on non-cancelable time charters, COA’s with minimum guaranteed volumes and contracts with minimum guaranteed throughput in Navios Logistics’ ports expected to be earned on non-cancelable time charters, are as follows:
Revenues from time charters are not generally received when a vessel is off-hire, which includes time required for scheduled maintenance of the vessel.
Table:
 | Dry bulk vessels | Logistics business
2020 | 22,266 | 129,437
2021 | 4,607 | 97,544
2022 | 3,445 | 75,425
2023 | — | 69,250
2024 | — | 60,200
2025 and thereafter | — | 642,479
Total minimum revenue, net of commissions | $30,318 | $1,074,335


Question: What was the difference in the total minimum revenue between dry bulk vessels and logistics business?
Answer: 1044017
Calculation: 1,074,335-30,318
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 8: INTANGIBLE ASSETS/LIABILITIES OTHER THAN GOODWILL
Net Book Value of Intangible Assets other than Goodwill as at December 31, 2018
(**) During the year ended December 31, 2018, acquisition costs of $1,150 of favorable lease terms were capitalized as part of the cost of one vessel due to the exercise of the purchase option (See also Note 2(n)). As of December 31, 2018, intangible assets associated with the favorable lease terms included an amount of $31,342 associated with the favorable lease terms of certain charter out contracts of Navios Containers which were recognized as of November 30, 2018 (see Note 3). During the year ended December 31, 2017, acquisition costs of $10,398 and accumulated amortization of $7,001 of favorable lease terms were considered impaired and were written off resulting in a loss of $3,397 included in the statement of comprehensive (loss)/income within the caption of “Impairment loss/ loss on sale of vessels, net”.
Table:
 | Acquisition Cost | Accumulated Amortization | Transfer/ Write off | Net Book Value December 31, 2018
Trade name | $100,420 | $(47,966) | $— | $52,454
Port terminal operating rights | 53,152 | (11,838) | — | 41,314
Customer relationships | 35,490 | (19,520) | — | 15,970
Favorable lease terms(**) | 32,492 | (2,143) | (1,150) | 29,199
Total Intangible assets | $221,554 | $(81,467) | $(1,150) | $138,937


Question: How many intangible assets had an acquisition cost that exceeded $50,000 thousand?
Answer: 2
Calculation: Trade name##Port terminal operating rights
Net Income Per Share
Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed giving effect to all potentially dilutive common stock and common stock equivalents, including stock options, RSUs and common stock subject to repurchase.
The following table reconciles the shares used in calculating basic net income per share and diluted net income per share (in thousands):
Table:
 |  | Fiscal Year Ended | 
 | December 28, 2019 | December 29, 2018 | December 30, 2017
Weighted-average shares used in computing basic net income per share | 74,994 | 73,482 | 72,292
Add potentially dilutive securities | 2,292 | 1,700 | 1,947
Weighted-average shares used in computing basic and diluted net income per share | 77,286 | 75,182 | 74,239


Question: What is the change in Weighted-average shares used in computing basic and diluted net income per share from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: 2104
Calculation: 77,286-75,182
purchases of equity securities 2013 during 2018 , we repurchased 57669746 shares of our common stock at an average price of $ 143.70 . the following table presents common stock repurchases during each month for the fourth quarter of 2018 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares remaining under the plan or program [b] .

Table:
period | total number of shares purchased [a] | average price paid per share | total number of shares purchased as part of a publicly announcedplan or program [b] | maximum number of shares remaining under the plan or program [b]
oct . 1 through oct . 31 | 6091605 | $ 158.20 | 6087727 | 32831024
nov . 1 through nov . 30 | 3408467 | 147.91 | 3402190 | 29428834
dec . 1 through dec . 31 | 3007951 | 148.40 | 3000715 | 26428119
total | 12508023 | $ 153.04 | 12490632 | n/a
[a] total number of shares purchased during the quarter includes approximately 17391 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2017 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2020 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what was the total cost of share repurchases , in millions , during 2018?
Answer: 8287.1
Calculation: divide(57669746, const_1000000), multiply(#0, 143.70)
Non-operating income (expense), net
Non-operating income (expense), net, decreased primarily due to the absence of the fiscal 2018 $653 million gain on the divestiture of our WSS and PKI solutions. In addition, our loss from our equity interest received in connection with the divestiture of our WSS and PKI solutions increased $75 million, which was partially offset by a $48 million decrease in interest expense as a result of lower outstanding borrowings due to repayments.
Table:
 | Fiscal Year |  | 
(In millions) | 2019 | 2018 | Variance in Dollars
Interest expense | $(208) | $(256) | $48
Gain on divestiture | — | 653 | (653)
Interest income | 42 | 24 | 18
Loss from equity interest | (101) | (26) | (75)
Foreign exchange loss | (18) | (28) | 10
Other | 13 | 21 | (8)
Total other income (expense), net | $(272) | $388 | $(660)


Question:  What was the Total other income (expense), net for fiscal year 2019? 
Answer: (272)
Revenue and costs are generally directly attributed to our segments. However, due to the integrated structure of our business, certain revenue recognized and costs incurred by one segment may benefit other segments. Revenue from certain contracts is allocated among the segments based on the relative value of the underlying products and services, which can include allocation based on actual prices charged, prices when sold separately, or estimated costs plus a profit margin. Cost of revenue is allocated in certain cases based on a relative revenue methodology. Operating expenses that are allocated primarily include those relating to marketing of products and services from which multiple segments benefit and are generally allocated based on relative gross margin.
In addition, certain costs incurred at a corporate level that are identifiable and that benefit our segments are allocated to them. These allocated costs include costs of: legal, including settlements and fines; information technology; human resources; finance; excise taxes; field selling; shared facilities services; and customer service and support. Each allocation is measured differently based on the specific facts and circumstances of the costs being allocated. Certain corporate-level activity is not allocated to our segments, including restructuring expenses.
Segment revenue and operating income were as follows during the periods presented:
Corporate and Other operating loss comprised restructuring expenses.
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Revenue |  |  | 
Productivity and Business Processes | $ 41,160 | $ 35,865 | $ 29,870
Intelligent Cloud | 38,985 | 32,219 | 27,407
More Personal Computing | 45,698 | 42,276 | 39,294
Total | $  125,843 | $   110,360 | $   96,571
Operating Income (Loss) |  |  | 
Productivity and Business Processes | $ 16,219 | $ 12,924 | $ 11,389
Intelligent Cloud | 13,920 | 11,524 | 9,127
More Personal Computing | 12,820 | 10,610 | 8,815
Corporate and Other | 0 | 0 | (306)
Total | $ 42,959 | $ 35,058 | $ 29,025


Question: How many items are there for operating income (loss)?
Answer: 4
Calculation: Productivity and Business Processes## Intelligent Cloud## More Personal Computing## Corporate and Other
The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Balance Sheet as of January 31, 2019:
(1) Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the Consolidated Balance Sheet
(2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.
Adoption of the standard had no impact to net cash provided by or (used in) operating, financing, or investing activities on the Company’s Consolidated Statements of Cash Flows
Table:
 | As reported | Impact from the adoption of ASC 606 and 340-40 | As adjusted
ASSETS |  |  | 
Current assets: |  |  | 
Accounts receivable, net | $474.3 | $73.4 | $547.7
Prepaid expenses and other current assets (1) | 192.1 | (79.4) | 112.7
Deferred income taxes, net | 65.3 | 7.0 | 72.3
Other assets (1) | 337.8 | (17.9) | 319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT |  |  | 
Current liabilities: |  |  | 
Deferred revenue | 1,763.3 | 140.6 | 1,903.9
Other accrued liabilities | 142.3 | 1.7 | 144.0
Long-term deferred revenue | 328.1 | 37.2 | 365.3
Long-term income taxes payable | 21.5 | (0.2) | 21.3
Long-term deferred income taxes | 79.8 | (6.7) | 73.1
Stockholders’ deficit: |  |  | 
Accumulated deficit (2) | $(2,147.4) | $(189.5) | $(2,336.9)


Question: Where are the short term and long term "contract assets" under ASC Topic 606?
Answer: within "Prepaid expenses and other current assets" and "Other assets", respectively,
2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS
The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised.
(3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN.
For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections.
Table:
(in millions of dollars, except percentages) | Actual Fiscal 2018 (1) $ | Revised projections (2) Fiscal 2019 (constant currency) (3) | Actual Fiscal 2019 (constant currency) (3) $ | Actual Fiscal 2019 (constant currency) (3) % | Achievement of the projections Fiscal 2019
Financial guidelines |  |  |  |  | 
Revenue | 2,147 | Increase of 6% to 8% | 2,294 | 6.8 | Achieved
Adjusted EBITDA | 1,007 | Increase of 8% to 10% | 1,092 | 8.5 | Achieved
Acquisitions of property, plant and equipment | 458 | $450 to $470 | 425 | (7.1) | Surpassed
Capital intensity | 21.3% | 20% to 21% | 18.5% | - | Surpassed
Free cash flow | 302 | Increase of 38% to 45% | 453 | 50.0 | Surpassed


Question: When were the fiscal 2019 financial guidelines revised?
Answer: February 27, 2019