hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
kendal vroman , 39 mr . vroman has served as our managing director , commodity products , otc services & information products since february 2010 . mr . vroman previously served as managing director and chief corporate development officer from 2008 to 2010 . mr . vroman joined us in 2001 and since then has held positions of increasing responsibility , including most recently as managing director , corporate development and managing director , information and technology services . scot e . warren , 47 mr . warren has served as our managing director , equity index products and index services since february 2010 . mr . warren previously served as our managing director , equity products since joining us in 2007 . prior to that , mr . warren worked for goldman sachs as its president , manager trading and business analysis team . prior to goldman sachs , mr . warren managed equity and option execution and clearing businesses for abn amro in chicago and was a senior consultant for arthur andersen & co . for financial services firms . financial information about geographic areas due to the nature of its business , cme group does not track revenues based upon geographic location . we do , however , track trading volume generated outside of traditional u.s . trading hours and through our international telecommunication hubs . our customers can directly access our exchanges throughout the world . the following table shows the percentage of our total trading volume on our globex electronic trading platform generated during non-u.s . hours and through our international hubs. .

Table:
 | 2010 | 2009 | 2008
trading during non-u.s . hours | 13% ( 13 % ) | 9% ( 9 % ) | 11% ( 11 % )
trading through telecommunication hubs | 8 | 7 | 8
available information our web site is www.cmegroup.com .
information made available on our web site does not constitute part of this document .
we make available on our web site our annual reports on form 10-k , quarterly reports on form 10-q , current reports on form 8-k and amendments to those reports as soon as reasonably practicable after we electronically file or furnish such materials to the sec .
our corporate governance materials , including our corporate governance principles , director conflict of interest policy , board of directors code of ethics , categorical independence standards , employee code of conduct and the charters for all the standing committees of our board , may also be found on our web site .
copies of these materials are also available to shareholders free of charge upon written request to shareholder relations and member services , attention ms .
beth hausoul , cme group inc. , 20 south wacker drive , chicago , illinois 60606. .

Question: what was the average percent of trading through telecommunication hubs for 2008-2010 ? \\n
Answer: 7.7
Calculation: table_average(trading through telecommunication hubs, none)
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)
9. Trade and Other Receivables
Trade and other receivables consist of the following:
Trade and other receivables are amounts due from third parties for services performed in the ordinary course of business. They are generally due for settlement immediately and therefore are all classified as current. Trade and other receivables are recognized initially at the amount of consideration that is unconditional unless they contain certain significant financing components, at which point they are recognized at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest rate method.
Accrued income represents net revenues receivable from charterers, which have not yet been invoiced; all other amounts not yet invoiced are included under Other receivables.
As of December 31, 2018 and 2019 no allowance for expected credit losses was recorded.
Table:
 | As of December 31, | 
 | 2018 | 2019
Trade receivables | 808 | 9,463
VAT receivable | 1,094 | 637
Accrued income | 9,473 | 8,274
Insurance claims | 1,282 | 1,400
Other receivables | 7,587 | 5,126
Total | 20,244 | 24,900


Question: In which year was the insurance claims higher?
Answer: 2019
Calculation: 1,400 > 1,282
Note 14 – Employee Benefit Plans
Pension Benefit Plan
We maintain a defined benefit pension plan covering employees in certain foreign countries.
The pension benefit plan obligations and funded status as of December 31, 2019 and 2018, were as follows:
The accumulated benefit obligation was $43.9 million and $37.2 million as of December 31, 2019 and 2018, respectively. The increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019.
Table:
(In thousands) | 2019 | 2018
Change in projected benefit obligation: |  | 
Projected benefit obligation at beginning of period | $37,245 | $34,893
Service cost | 1,471 | 1,193
Interest cost | 634 | 727
Actuarial loss - experience | 453 | 38
Actuarial loss - assumptions | 5,091 | 2,139
Benefit payments | (166) | (138)
Effects of foreign currency exchange rate changes | (826) | (1,607)
Projected benefit obligation at end of period | 43,902 | 37,245
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | 24,159 | 26,624
Actual gain (loss) on plan assets | 4,392 | (2,024)
Contributions | — | 688
Effects of foreign currency exchange rate changes | (535) | (1,129)
Fair value of plan assets at end of period | 28,016 | 24,159
Unfunded status at end of period | $(15,886) | $(13,086)


Question: What was the change in service cost between 2018 and 2019?
Answer: 278
Calculation: 1,471-1,193
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)      Investment in associates and joint venture consist of the following:
The additions of $158 relate to the investment in Gastrade (December 31, 2018: $136). On February 9, 2017, GasLog acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. GasLog, as well as being a shareholder, will provide operations and maintenance (‘‘O&M’’) services for the FSRU through an O&M agreement which was signed on February 23, 2018.
Table:
 | Associates | 
 | 2018 | 2019
As of January 1, | 20,800 | 20,713
Additions | 136 | 158
Share of profit of associates | 1,800 | 1,627
Dividend declared | (2,023) | (878)
As of December 31, | 20,713 | 21,620


Question: Which country will the development of an independent natural gas system take place?
Answer: Greece
Interest Cost
The following table presents the amount of interest cost recognized relating to both the contractual interest coupon and amortization of the debt discount, issuance costs, and effective portion of interest rate contracts with respect to the Senior Notes, convertible notes, the term loan agreement, commercial paper, and the revolving credit facility during the fiscal years ended June 30, 2019, June 24, 2018, and June 25, 2017.
The increase in interest expense during the 12 months ended June 30, 2019, is primarily the result of the issuance of $2.5 billion of Senior Notes in March 2019.
Table:
 |  | YearEnded | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Contractual interest coupon | $100,712 | $77,091 | $95,195
Amortization of interest discount | 3,937 | 12,225 | 22,873
Amortization of issuance costs | 1,426 | 2,034 | 2,414
Effect of interest rate contracts, net | 4,086 | 3 | (4,756)
Total interest cost recognized | $110,161 | $91,353 | $115,726


Question: What is the percentage change in the amortization of issuance costs from 2018 to 2019?
Answer: -29.89
Calculation: (1,426-2,034)/2,034
entergy gulf states , inc . management's financial discussion and analysis .

Table:
 | ( in millions )
2002 net revenue | $ 1130.7
volume/weather | 17.8
fuel write-offs in 2002 | 15.3
net wholesale revenue | 10.2
base rate decreases | -23.3 ( 23.3 )
nisco gain recognized in 2002 | -15.2 ( 15.2 )
rate refund provisions | -11.3 ( 11.3 )
other | -14.1 ( 14.1 )
2003 net revenue | $ 1110.1
the volume/weather variance was due to higher electric sales volume in the service territory .
billed usage increased a total of 517 gwh in the residential and commercial sectors .
the increase was partially offset by a decrease in industrial usage of 470 gwh due to the loss of two large industrial customers to cogeneration .
the customers accounted for approximately 1% ( 1 % ) of entergy gulf states' net revenue in 2002 .
in 2002 , deferred fuel costs of $ 8.9 million related to a texas fuel reconciliation case were written off and $ 6.5 million in expense resulted from an adjustment in the deregulated asset plan percentage as the result of a power uprate at river bend .
the increase in net wholesale revenue was primarily due to an increase in sales volume to municipal and co- op customers and also to affiliated systems related to entergy's generation resource planning .
the base rate decreases were effective june 2002 and january 2003 , both in the louisiana jurisdiction .
the january 2003 base rate decrease of $ 22.1 million had a minimal impact on net income due to a corresponding reduction in nuclear depreciation and decommissioning expenses associated with the change in accounting to reflect an assumed extension of river bend's useful life .
in 2002 , a gain of $ 15.2 million was recognized for the louisiana portion of the 1988 nelson units 1 and 2 sale .
entergy gulf states received approval from the lpsc to discontinue applying amortization of the gain against recoverable fuel , resulting in the recognition of the deferred gain in income .
rate refund provisions caused a decrease in net revenue due to additional provisions recorded in 2003 compared to 2002 for potential rate actions and refunds .
gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 440.2 million in fuel cost recovery revenues as a result of higher fuel rates in both the louisiana and texas jurisdictions .
fuel and purchased power expenses increased $ 471.1 million due to an increase in the market prices of natural gas and purchased power .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses decreased primarily due to : 2022 voluntary severance program accruals of $ 22.5 million in 2003 ; and 2022 a decrease of $ 4.3 million in nuclear material and labor costs due to reduced staff in 2004. .

Question: what is the increase in fuel cost recovery revenues as a percentage of the change in net revenue from 2002 to 2003?
Answer: 2137%
Calculation: subtract(1130.7, 1110.1), divide(440.2, #0)
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities . the company 2019s common stock is listed on the new york stock exchange where it trades under the symbol aa . the company 2019s quarterly high and low trading stock prices and dividends per common share for 2015 and 2014 are shown below. .

Table:
quarter | 2015 high | 2015 low | 2015 dividend | 2015 high | 2015 low | dividend
first | $ 17.10 | $ 12.65 | $ 0.03 | $ 12.97 | $ 9.82 | $ 0.03
second | 14.29 | 11.15 | 0.03 | 15.18 | 12.34 | 0.03
third | 11.23 | 7.97 | 0.03 | 17.36 | 14.56 | 0.03
fourth | 11.18 | 7.81 | 0.03 | 17.75 | 13.71 | 0.03
year | 17.10 | 7.81 | $ 0.12 | 17.75 | 9.82 | $ 0.12
the number of holders of record of common stock was approximately 10101 as of february 11 , 2016. .

Question: what is the decrease observed in the high trading stock prices in the first and second quarters in 2015?
Answer: 2.81
Calculation: subtract(17.10, 14.29)
Other Contractual Obligations
Our other contractual obligations include finance lease obligations (including interest portion), facility leases, leases of certain computer and other equipment, agreements to purchase data and telecommunication services, the payment of principal and interest on debt and pension fund obligations.
At December 31, 2019, the minimum annual payments under these agreements and other contracts that had initial or remaining non-cancelable terms in excess of one year are as listed in the following table. Due to the uncertainty with respect to the timing of future cash flows associated with our unrecognized tax positions at December 31, 2019, we are unable to make reasonably reliable estimates of the timing of any potential cash settlements with the respective taxing authorities. Therefore, $189 million in uncertain tax positions (which includes interest and penalties of $25 million) have been excluded from the contractual obligations table below. See Note 15 – “Income Taxes” – to the consolidated financial statements for a discussion on income taxes.
(a) Our short-term and long-term debt obligations are described in Note 12 – “Long-Term Debt and Other Financing Arrangements” and our short-term and long-term finance lease obligations are described in Note 5 “Leases”,– to our consolidated financial statements.
(b) Our operating lease obligations are described in Note 17 – “Commitments and Contingencies” – to our consolidated financial statements.
Table:
 | Payments due by period |  |  |  |  |  | 
(IN MILLIONS) | Total | 2020 | 2021 | 2022 | 2023 | 2024 | Thereafter
Finance lease obligations(a) | $162 | $61 | $42 | $29 | $15 | $7 | $8
Operating leases(b) | 574 | 136 | 99 | 75 | 53 | 40 | 171
Other contractual obligations(c) | 1,639 | 627 | 295 | 203 | 190 | 185 | 139
Long-term debt, including current portion(a) | 8,164 | 854 | 702 | 2,399 | 3,710 | — | 499
Interest(d) | 1,038 | 354 | 315 | 216 | 115 | 25 | 13
Pension fund obligations(e) | 28 | 28 | — | — | — | — | —
Total | $11,605 | $2,060 | $1,453 | $2,922 | $4,083 | $257 | $830


Question: What do the other contractual obligations include?
Answer: finance lease obligations (including interest portion), facility leases, leases of certain computer and other equipment, agreements to purchase data and telecommunication services, the payment of principal and interest on debt and pension fund obligations
Section 5: Our people
We are working to attract and retain employees with the skills and passion to best serve our markets. This section provides information about our employee benefits obligations. It also includes details of our employee share plans and compensation paid to key management personnel.
5.1 Key management personnel compensation
Key management personnel (KMP) refers to those who have authority and responsibility for planning, directing and controlling the activities of the Group. For a list of key management personnel and additional disclosures, refer to the remuneration report on pages 38 to 53.
KMP aggregate compensation
During the financial years 2019 and 2018, the aggregate compensation provided to KMP was as follows:
Other transactions with our KMP and their related parties
During the financial years 2019 and 2018, apart from transactions disclosed in note 7.2 of the financial report, there were no other transactions with our KMP and their related parties.
Table:
 | CONSOLIDATED | 
 | 2019 $ | 2018 $
Short-term employee benefits | 3,728,367 | 2,780,820
Post-employment benefits | 151,851 | 184,614
Share-based payments | 651,748 | 320,560
Termination benefits | 367,015 | 841,940
 | 4,898,981 | 4,127,934


Question: What is the percentage change in short-term employee benefits from 2018 to 2019?
Answer: 34.07
Calculation: (3,728,367-2,780,820)/2,780,820
CAPITAL MANAGEMENT
The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
To maintain or adjust the capital structure, the Company may adjust the dividend payment to stockholders, return capital to stockholders, issue new shares or dispose assets to redeem liabilities.
Similar to its peers, the Company monitors its capital based on debt to capital ratio. The ratio is calculated as the Company’s net debt divided by its total capital. The net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents. The total capital consists of total equity (including capital, additional paid-in capital, retained earnings, other components of equity and non-controlling interests) plus net debt.
The Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of December 31, 2018 and 2019 were as follows:
Table:
 | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Total liabilities | $158,199,746 | $163,347,778
Less: Cash and cash equivalents | (83,661,739) | (95,492,477)
Net debt | 74,538,007 | 67,855,301
Total equity | 204,397,483 | 202,913,915
Total capital | $278,935,490 | $270,769,216
Debt to capital ratios | 26.72% | 25.06%


Question: What is the increase / (decrease) in the Total liabilities from 2018 to 2019?
Answer: 5148032
Calculation: 163,347,778 - 158,199,746
ISU plan
The Corporation offers to its executive officers and designated employees an Incentive Share Unit ("ISU") Plan. According to this plan, executive
officers and designated employees periodically receive a given number of ISUs which entitle the participants to receive subordinate voting shares of the Corporation after three years less one day from the date of grant.
The number of ISUs is based on the dollar value of the award and the average closing stock price of the Corporation for the previous twelve month period ending August 31. A trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the Corporation instructed the trustee to purchase subordinate voting shares of the Corporation on the stock market. These shares are purchased and are held in trust for the participants until they are fully vested.
The trust, considered as a special purpose entity, is consolidated in the Corporation’s financial statements with the value of the acquired subordinate voting shares held in trust under the ISU Plan presented in reduction of share capital.
Under the ISU Plan, the following ISUs were granted by the Corporation and are outstanding at August 31:
A compensation expense of $2,046,000 ($2,461,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.
Table:
Years ended August 31, | 2019 | 2018
Outstanding, beginning of the year | 105,475 | 101,538
Granted | 37,600 | 47,900
Distributed | (44,470) | (35,892)
Cancelled | (26,780) | (8,071)
Outstanding, end of the year | 71,825 | 105,475


Question: What was the average distributed from 2018 to 2019?
Answer: -40181
Calculation: -(44,470 + 35,892) / 2
(13) (Loss) Earnings Per Common Share
Basic and diluted (loss) earnings per common share for the years ended December 31, 2019, 2018 and 2017 were calculated as follows:
(1) For the year ended December 31, 2019 and December 31, 2018, we excluded from the calculation of diluted loss per share 3.0 million shares and 4.6 million shares, respectively, potentially issuable under incentive compensation plans or convertible securities, as their effect, if included, would have been anti-dilutive.
Our calculation of diluted (loss) earnings per common share excludes shares of common stock that are issuable upon exercise of stock options when the exercise price is greater than the average market price of our common stock. We also exclude unvested restricted stock awards that are antidilutive as a result of unrecognized compensation cost. Such shares were 6.8 million, 2.7 million and 4.7 million for 2019, 2018 and 2017, respectively.
Table:
 |  | Years Ended December, 31 | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions, except per share amounts, shares in thousands) | 
Loss income (Numerator): |  |  | 
Net (loss) income | $(5,269) | (1,733) | 1,389
Net (loss) income applicable to common stock for computing basic earnings per common share | (5,269) | (1,733) | 1,389
Net (loss) income as adjusted for purposes of computing diluted earnings per common share | $(5,269) | (1,733) | 1,389
Shares (Denominator): |  |  | 
Weighted average number of shares: |  |  | 
Outstanding during period | 1,088,730 | 1,078,409 | 635,576
Non-vested restricted stock | (17,289) | (12,543) | (7,768)
Weighted average shares outstanding for computing basic earnings per common share | 1,071,441 | 1,065,866 | 627,808
Incremental common shares attributable to dilutive securities: |  |  | 
Shares issuable under convertible securities | — | — | 10
Shares issuable under incentive compensation plans | — | — | 875
Number of shares as adjusted for purposes of computing diluted (loss) earnings per common share | 1,071,441 | 1,065,866 | 628,693
Basic (loss) earnings per common share | $(4.92) | (1.63) | 2.21
Diluted (loss) earnings per common share(1) | $(4.92) | (1.63) | 2.21


Question: In which years were the unvested restricted stock awards that are antidilutive excluded?
Answer: 2019, 2018, 2017