hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
8. Marketable Securities
The cost, gross unrealized gains, gross unrealized losses and fair market value of available-for-sale securities at April 30, 2019 and 2018, respectively, were as follows (in thousands):
Table:
 |  |  | April 30, 2019 | 
 | Cost | Gross Unrealized Gains | Gross Unrealized Losses | Fair Market Value
Fixed income securities | $8,152 | $71 | $(24) | $8,199
 |  |  | April 30, 2018 | 
 | Cost | Gross Unrealized Gains | Gross Unrealized Losses | Fair Market Value
Fixed income securities | $6,274 | $10 | $(135) | $6,149


Question: What is the average fair market value for 2018 and 2019?
Answer: 7174
Calculation: (8,199+6,149)/2
Changes in the amounts of unrecognized tax benefits were as follows:
We had gross unrecognized tax benefits of $20.6 million and $19.8 million as of December 31, 2019 and 2018, respectively. If the current gross unrecognized tax benefits were recognized, the result would be an increase in our income tax benefit of $20.7 million and $19.6 million, respectively. These amounts are net of accrued interest and penalties relating to unrecognized tax benefits of $0.4 million and $0.2 million, respectively.
We believe that it is reasonably possible that $0.2 million of our currently remaining unrecognized tax benefits may be recognized by the end of 2020, as a result of a lapse of the applicable statute of limitations.
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Beginning balance as of January 1 | $ 19,821 | $ 10,939 | $ 10,616
Increases for tax positions related to the current year | 1,240 | 8,977 | 640
Decreases for tax positions related to prior years | 0 | 0 | (146)
Increases for tax positions related to prior years | 95 | 367 | 153
Decreases relating to settlements with taxing authorities | 0 | 0 | 0
Increases acquired in business acquisitions | 0 | 540 | 0
Foreign currency translation | 3 | (5) | 10
Reductions due to lapsed statute of limitations | (555) | (997) | (334)
Ending balance as of December 31 | $ 20,604 | $ 19,821 | $ 10,939


Question: What is the change in Increases for tax positions related to the current year between 2019 and 2018?
Answer: -7737
Calculation: 1,240-8,977
VALUATION AND QUALIFYING ACCOUNTS
(Amounts in millions)
(A) Includes increases and reversals of allowances for sales returns, price protection, and valuation allowance for deferred tax assets due to normal reserving terms.
(B) Includes actual write-offs and utilization of allowances for sales returns, price protection, and releases of income tax valuation allowances and foreign currency translation and other adjustments.
Table:
Col. A Description | Col B. Balance at Beginning of Period | Col. C Additions(A) | Col. D Deductions(B) | Col. E Balance at End of Period
At December 31, 2019 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $186 | $11 | $(79) | $118
Valuation allowance for deferred tax assets | $61 | $127 | $(7) | $181
At December 31, 2018 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $274 | $24 | $(112) | $186
Valuation allowance for deferred tax assets | $— | $61 | $— | $61
At December 31, 2017 |  |  |  | 
Allowances for sales returns and price protection and other allowances | $257 | $83 | $(66) | $274


Question: What was the Valuation allowance for deferred tax assets at the beginning of the period of 2019?
Answer: $61
(d) Product Warranties
The following table summarizes the activity related to the product warranty liability (in millions):
We accrue for warranty costs as part of our cost of sales based on associated material product costs, labor costs for technical support staff, and associated overhead. Our products are generally covered by a warranty for periods ranging from 90 days to five years, and for some products we provide a limited lifetime warranty.
Table:
 | July 27, 2019 | July 28, 2018 | July 29, 2017
Balance at beginning of fiscal year | $359 | $407 | $414
Provisions for warranties issued | 600 | 582 | 691
Adjustments for pre-existing warranties | (12) | (38) | (21)
Settlements | (603) | (592) | (677)
Acquisitions and divestitures | (2) | — | —
Balance at end of fiscal year | $342 | $359 | $407


Question: What was the percentage change in the Balance at end of fiscal year between 2018 and 2019?
Answer: -4.74
Calculation: (342-359)/359
Business Trends
Selected financial results for the past three fiscal years are summarized below:
(1) See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
(2) Includes pounds from Specialty Alloys Operations segment, and certain Performance Engineered Products segment businesses including Dynamet, Carpenter Powder Products and LPW Technology Ltd.
Table:
 |  | Years Ended June 30, | 
($ in millions, except per share data) | 2019 | 2018 | 2017
Net sales | $2,380.2 | $2,157.7 | $1,797.6
Net sales excluding surcharge revenue (1) | $1,942.1 | $1,792.3 | $1,558.4
Operating income | $241.4 | $189.3 | $121.5
Net income | $167.0 | $188.5 | $47.0
Diluted earnings per share | $3.43 | $3.92 | $0.99
Purchases of property, plant, equipment and software | $180.3 | $135.0 | $98.5
Free cash flow (1) | $(53.7) | $34.7 | $(16.8)
Pounds sold (in thousands) (2) | 267,536 | 265,620 | 236,346


Question: In which year was the diluted earnings per share largest?
Answer: 2018
Calculation: 3.92>3.43>0.99
( 5 ) we occupy approximately 350000 square feet of the one north end building . ( 6 ) this property is owned by board of trade investment company ( botic ) . kcbt maintains a 51% ( 51 % ) controlling interest in botic . we also lease other office space around the world and have also partnered with major global telecommunications carriers in connection with our telecommunications hubs whereby we place data cabinets within the carriers 2019 existing secured data centers . we believe our facilities are adequate for our current operations and that additional space can be obtained if needed . item 3 . legal proceedings see 201clegal and regulatory matters 201d in note 14 . contingencies to the consolidated financial statements beginning on page 91 for cme group 2019s legal proceedings disclosure which is incorporated herein by reference . item 4 . mine safety disclosures not applicable . part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities class a common stock our class a common stock is currently listed on nasdaq under the ticker symbol 201ccme . 201d as of february 13 , 2013 , there were approximately 3106 holders of record of our class a common stock . in may 2012 , the company 2019s board of directors declared a five-for-one split of its class a common stock effected by way of a stock dividend to its class a and class b shareholders . the stock split was effective july 20 , 2012 for all shareholders of record on july 10 , 2012 . as a result of the stock split , all amounts related to shares and per share amounts have been retroactively restated . the following table sets forth the high and low sales prices per share of our class a common stock on a quarterly basis , as reported on nasdaq. .

Table:
2012 first quarter | high $ 59.73 | low $ 45.20 | 2011 first quarter | high $ 63.40 | low $ 56.06
second quarter | 58.24 | 50.70 | second quarter | 62.15 | 52.45
third quarter | 59.35 | 49.83 | third quarter | 59.80 | 47.43
fourth quarter | 57.89 | 50.12 | fourth quarter | 59.73 | 45.20
class b common stock our class b common stock is not listed on a national securities exchange or traded in an organized over- the-counter market .
each class of our class b common stock is associated with a membership in a specific division of our cme exchange .
cme 2019s rules provide exchange members with trading rights and the ability to use or lease these trading rights .
each share of our class b common stock can be transferred only in connection with the transfer of the associated trading rights. .

Question: what is the maximum change in share price during the first quarter of 2012?
Answer: 14.53
Calculation: subtract(59.73, 45.20)
Pensions
As of June 30, 2019, our total unfunded pension plan obligations were $77.5 million, of which $2.3 million is payable within the next twelve months. We expect to be able to make the long-term and short-term payments related to these obligations in the normal course of operations.
Our anticipated payments under our most significant plans for the fiscal years indicated below are as follows:
For a detailed discussion on pensions, see note 11 "Pension Plans and Other Post Retirement Benefits" to our Consolidated Financial Statements.
Table:
 |  | Fiscal years ending June 30, | 
 | CDT | GXS GER | GXS PHP
2020 | $675 | $1,012 | $161
2021 | 758 | 1,011 | 153
2022 | 832 | 1,044 | 352
2023 | 933 | 1,043 | 208
2024 | 1,041 | 1,050 | 272
2025 to 2028 | 6,009 | 5,308 | 2,389
Total | $10,248 | $10,468 | $3,535


Question: What is the CDT of Fiscal year 2020 expressed as a percentage of Total CDT?
Answer: 6.59
Calculation: 675/10,248
(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) The non-controlling interest represents a participation of 21% in Atlantic Broadband's results by Caisse de dépot et placement du Québec ("CDPQ"), effective since the MetroCast acquisition on January 4, 2018.
Fiscal 2019 fourth-quarter profit for the period from continuing operations and profit for the period from continuing operations attributable to owners of the Corporation increased by 21.8% and 20.8%, respectively, as a result of: • higher adjusted EBITDA; and • the decrease in financial expense.
Fiscal 2019 fourth-quarter profit for the period and profit for the period attributable to owners of the Corporation increased by 26.1% and 25.2%, respectively, mainly due to a profit for the period from discontinued operations of $1.9 million due to working capital adjustments during the fourth quarter related to the sale of Cogeco Peer 1 compared to a loss for the period from discontinued operations of $1.1 million for the comparable period of the prior year in addition to the elements mentioned above.
Table:
Three months ended August 31, | 2019 | 2018(2) | Change
(in thousands of dollars, except percentages and earnings per share) | $ | $ | %
Profit for the period from continuing operations | 92,403 | 75,870 | 21.8
Profit for the period | 94,323 | 74,818 | 26.1
Profit for the period from continuing operations attributable to owners of the Corporation | 87,850 | 72,753 | 20.8
Profit for the period attributable to owners of the Corporation | 89,770 | 71,701 | 25.2
Profit for the period from continuing operations attributable to non-controlling interest(2) | 4,553 | 3,117 | 46.1
Basic earnings per share from continuing operations | 1.78 | 1.48 | 20.3
Basic earnings per share | 1.82 | 1.45 | 25.5


Question: What is the increase/ (decrease) in Profit for the period attributable to owners of the Corporation from 2018 to 2019?
Answer: 18069
Calculation: 89,770-71,701
marathon oil corporation notes to consolidated financial statements 7 . dispositions outside-operated norwegian properties 2013 on october 31 , 2008 , we closed the sale of our norwegian outside-operated properties and undeveloped offshore acreage in the heimdal area of the norwegian north sea for net proceeds of $ 301 million , with a pretax gain of $ 254 million as of december 31 , 2008 . pilot travel centers 2013 on october 8 , 2008 , we completed the sale of our 50 percent ownership interest in ptc . sale proceeds were $ 625 million , with a pretax gain on the sale of $ 126 million . immediately preceding the sale , we received a $ 75 million partial redemption of our ownership interest from ptc that was accounted for as a return of investment . operated irish properties 2013 on december 17 , 2008 , we agreed to sell our operated properties located in ireland for proceeds of $ 180 million , before post-closing adjustments and cash on hand at closing . closing is subject to completion of the necessary administrative processes . as of december 31 , 2008 , operating assets and liabilities were classified as held for sale , as disclosed by major class in the following table : ( in millions ) 2008 .

Table:
( in millions ) | 2008
current assets | $ 164
noncurrent assets | 103
total assets | 267
current liabilities | 62
noncurrent liabilities | 199
total liabilities | 261
net assets held for sale | $ 6
8 .
discontinued operations on june 2 , 2006 , we sold our russian oil exploration and production businesses in the khanty-mansiysk region of western siberia .
under the terms of the agreement , we received $ 787 million for these businesses , plus preliminary working capital and other closing adjustments of $ 56 million , for a total transaction value of $ 843 million .
proceeds net of transaction costs and cash held by the russian businesses at the transaction date totaled $ 832 million .
a gain on the sale of $ 243 million ( $ 342 million before income taxes ) was reported in discontinued operations for 2006 .
income taxes on this gain were reduced by the utilization of a capital loss carryforward .
exploration and production segment goodwill of $ 21 million was allocated to the russian assets and reduced the reported gain .
adjustments to the sales price were completed in 2007 and an additional gain on the sale of $ 8 million ( $ 13 million before income taxes ) was recognized .
the activities of the russian businesses have been reported as discontinued operations in the consolidated statements of income and the consolidated statements of cash flows for 2006 .
revenues applicable to discontinued operations were $ 173 million and pretax income from discontinued operations was $ 45 million for 2006. .

Question: what is working capital for 2008?
Answer: $ 102
Calculation: subtract(164, 62)
3. Restructuring and Other Charges, Net
Net restructuring and other charges consisted of the following:
Table:
 |  |  | Fiscal
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Restructuring charges, net | $ 255 | $ 140 | $ 146
Gain on divestiture | — | (2) | —
Other charges (credits), net | — | (12) | 1
Restructuring and other charges, net | $ 255 | $ 126 | $ 147


Question: For which years was the amount of Restructuring and Other Charges, Net calculated in?
Answer: 2019, 2018, 2017
10. Creditors: amounts falling due within one year
Trade creditors are non-interest bearing and are normally settled on 30 to 60-day terms. Other creditors are non-interest bearing.
The Directors consider that the carrying amount of trade creditors approximates their fair value.
Table:
 |  | 2019 | 2018
 | Notes | £ million | £ million
Trade creditors |  | 2.3 | 1.4
Owed to subsidiaries |  | 90.4 | 84.8
Accruals |  | 5.1 | 4.5
Deferred income |  | 3.2 | 4.4
Lease liabilities | 14 | 0.1 | –
Other taxes and social security costs |  | 0.4 | 0.5
Government grants | 12 | 0.7 | 0.3
 |  | 102.2 | 95.9


Question: In which year was the amount of Accruals larger?
Answer: 2019
Calculation: 5.1>4.5
REPURCHASE OF COMPANY SHARES
The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company’s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company’s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company’s common stock.
During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019:
* In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to
75,000 shares of our Company’s common stock in open market or negotiated transactions. Management was
given discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any
such purchases.
Table:
Period | (a) Total Number of Shares (or Units) Purchased | (b) Average Price Paid per Share (or Unit) | (c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs | (d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*
July 1-31, 2019 | 293 | $ 99.35 | 293 | 74,706
August 1 - 31, 2019 | 39,769 | 107.71 | 39,769 | 34,937
September 1 - 30, 2019 | 91 | 75.51 | 91 | 34,846
Total | 40,153 | $ 107.58 | 40,153 | 34,846


Question: How many shares of its common stock did the company repurchase in fiscal 2019 and fiscal 2018, respectively?
Answer: 75,113, 74,880
Fiscal 2018 Acquisitions
Allocation of the purchase consideration for acquisitions completed in fiscal 2018 is summarized as follows (in millions):
On July 31, 2017, we completed our acquisition of privately held Viptela Inc. (“Viptela”), a provider of software-defined wide area networking products. Revenue from the Viptela acquisition has been included in our Infrastructure Platforms product category.
On September 22, 2017, we completed our acquisition of privately held Springpath, Inc. (“Springpath”), a hyperconvergence software company. Revenue from the Springpath acquisition has been included in our Infrastructure Platforms product category.
On February 1, 2018, we completed our acquisition of publicly held BroadSoft, Inc. (“BroadSoft”), a cloud calling and contact center solutions company. Revenue from the BroadSoft acquisition has been included in our Applications product category.
On May 10, 2018, we completed our acquisition of privately held Accompany, a provider of an AI-driven relationship intelligence platform. Results from the Accompany acquisition has been included in our Applications product category.
The total purchase consideration related to our acquisitions completed during fiscal 2018 consisted of cash consideration and vested share-based awards assumed. The total cash and cash equivalents acquired from these acquisitions was approximately $187 million.
Table:
Fiscal 2018 | Purchase Consideration | Net Tangible Assets Acquired (Liabilities Assumed) | Purchased Intangible Assets | Goodwill
Viptela | $497 | $(18) | $180 | $335
Springpath | 248 | (11) | 160 | 99
BroadSoft | 2,179 | 353 | 430 | 1,396
Accompany | 222 | 6 | 55 | 161
Others (four in total) | 72 | 4 | 42 | 26
Total | $3,218 | $334 | $867 | $2,017


Question: What were the companies acquired in 2017?
Answer: Viptela Inc. (“Viptela”), Springpath, Inc. (“Springpath”)
9. Derivative Financial Instruments
As a global company, we are exposed in the normal course of business to interest rate and foreign currency risks that could affect our financial position, results of operations, and cash flows. We use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes.
Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within “Accumulated other comprehensive loss” if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., “economic hedges”), we record the changes in fair value directly to earnings. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments.
The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2019 and 2018 (in thousands):
Table:
 |  | December 31, 2019 |  | 
 | Prepaid Expenses and Other Current Assets | Other Assets | Other Current Liabilities | Other Liabilities
Derivatives designated as hedging instruments:    |  |  |  | 
Foreign exchange forward contracts | $226 | $139 | $369 | $230
Total derivatives designated as hedging instruments | $226 | $139 | $369 | $230
Derivatives not designated as hedging instruments: |  |  |  | 
Foreign exchange forward contracts | $973 | $— | $1,807 | $—
Interest rate swap contracts . | — | — | 406 | 7,209
Total derivatives not designated as hedging instruments . | $973 | $— | $2,213 | $7,209
Total derivative instruments . | $1,199 | $139 | $2,582 | $7,439


Question: Under prepaid expenses and other current assets, what is the ratio of the total derivates designated as hedging instruments to those not designated as hedging instruments?
Answer: 0.23
Calculation: 226/973
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 are the components of vessel operating and supervision costs?
Answer: Crew wages and vessel management employee costs, Technical maintenance expenses, Other vessel operating expenses