hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
6. Other Balance Sheet Account Details
Allowance for Doubtful Accounts
The following table presents the changes in the allowance for doubtful accounts (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Allowance for doubtful accounts, beginning balance | $319 | $983
Increase (decrease) of provision | (72) | (26)
Write-offs | (195) | (638)
Allowance for doubtful accounts, ending balance | $52 | $319


Question: What is the allowance for doubtful accounts as at December 31, 2019?
Answer: $52
Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’):
(1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451.
Table:
 | FY19 Individual Annual | FY19
NEO | Incentive Target (%) | Target ($)
Gregory S. Clark | 150 | 1,500,000
Nicholas R. Noviello | 100 | 650,000
Amy L. Cappellanti-Wolf | 70 | 308,000
Samir Kapuria(1) | 100 | 450,000
Scott C. Taylor | 100 | 600,000


Question: What does the table present?
Answer: each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan
For purposes of reconciling the Company’s provision for income taxes at the statutory rate and the Company’s provision (benefit) for income taxes at the effective tax rate, a notional 26% tax rate was applied as follows (in thousands):
The difference between the statutory federal income tax rate and the Company’s effective tax rate in 2019, 2018 and 2017 is primarily attributable to the effect of state income taxes, difference between the U.S. and foreign tax rates, deferred tax state rate adjustment, share-based compensation, true up of deferred taxes, other non-deductible permanent items, and change in valuation allowance. In addition, the Company’s foreign subsidiaries are subject to varied applicable statutory income tax rates for the periods presented.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Income tax at federal statutory rate | $(10,883) | $(9,811) | $(6,659)
Increase (decrease) in tax resulting from: |  |  | 
State income tax expense, net of federal tax effect | (3,657) | (2,749) | (421)
Nondeductible permanent items | 3,522 | (1,522) | 1,506
Foreign rate differential | (367) | 552 | 599
Tax rate change | — | 134 | 7,226
Adjustment to deferred taxes | (1,904) | 307 | 37
Change in valuation allowance | 22,481 | 15,805 | (2,291)
Uncertain tax positions | 128 | 143 | 76
Nonqualified stock option and performance award windfall upon exercise | (9,128) | (1,983) | —
Other | 233 | (80) | (26)
Total | $425 | $796 | $47


Question: What was the notional tax rate?
Answer: 26%
Operating profit/loss
Our operating profit in 2019 was EUR 485 million, a change of EUR 544 million, compared to an operating loss of EUR 59 million in 2018. The change in operating result was primarily due to lower selling, general and administrative expenses, research and development expenses and a net positive fluctuation in other operating income and expenses, partially offset by lower gross profit. Our operating margin in 2019 was 2.1%, compared to approximately breakeven in 2018.
(1) Excludes costs related to the acquisition of Alcatel Lucent and related integration, goodwill impairment charges, intangible asset amortization and other purchase price fair value adjustments, restructuring and associated charges and certain other items.
The following table sets forth the impact of unallocated items on operating profit/loss:
Table:
EURm | 2019 | 2018
Total segment operating profit(1) | 2,003 | 2,180
Amortization and depreciation of acquired intangible assets and property, plant and equipment | (924) | (940)
Restructuring and associated charges | (502) | (321)
Gain on defined benefit plan amendment | 168 | -
Product portfolio strategy costs | (163) | (583)
Transaction and related costs, including integration costs relating to the acquisition of Alcatel Lucent | (48) | (220)
Impairment of assets, net of impairment reversals | (29) | (48)
Operating model integration | (12) | -
Release of acquisition-related fair value adjustments to deferred revenue and inventory | (6) | (16)
Divestment of businesses | (2) | (39)
Fair value changes of legacy IPR fund | - | (57)
Other | - | (15)
Total operating profit/(loss) | 485 | (59)


Question: What percentage of total operating profit / (loss) is Divestment of businesses in 2019?
Answer: -0.41
Calculation: (2) / 485
11. Taxation
The taxation charge for the year is lower than (2018: the same as) the effective rate of corporation tax in the UK of 19% (2018: 19%). The differences are explained below:
Taxation on items taken directly to equity was a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments.
The tax charge for the year is based on the standard rate of UK corporation tax for the period of 19% (2018: 19%). Deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised. Management has performed an assessment, for all material deferred income tax assets and liabilities, to determine the period over which the deferred income tax assets and liabilities are forecast to be realised, which has resulted in an average deferred income tax rate of 17% being used to measure all deferred tax balances as at 31 March 2019 (2018: 17%).
Table:
 | 2019 | (Restated) 2018
 | £m | £m
Profit before taxation | 242.2 | 210.7
Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%) | 46.0 | 40.0
Expenses not deductible for taxation purposes | 0.3 | 0.8
Income not taxable | (1.7) | –
Adjustments in respect of foreign tax rates | (0.1) | (0.1)
Adjustments in respect of prior years | – | (1.1)
Total taxation charge | 44.5 | 39.6


Question: What was the effective rate of corporation tax in the UK?
Answer: 19%
b. Categories of equity shareholding as on March 31, 2019:
c. Top ten equity shareholders of the Company as on March 31, 2019:
* Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.
Table:
Category | Number of equity shares held | Percentage of holding
Promoters | 2,702,450,947 | 72.0
Other Entities of the Promoter Group | 1,091,053 | -
Mutual Funds & UTI | 93,357,668 | 2.5
Banks, Financial Institutions, States and Central Government | 2,750,113 | 0.1
Insurance Companies | 196,172,807 | 5.2
Foreign Institutional Investors and Foreign Portfolio Investors - Corporate | 592,842,601 | 15.8
NRI's / OCB's / Foreign Nationals | 4,854,682 | 0.1
Corporate Bodies / Trust | 26,208,151 | 0.7
Indian Public & Others | 130,744,399 | 3.6
Alternate Investment Fund | 1,663,495 | -
IEPF account | 248,790 | -
GRAND TOTAL | 3,752,384,706 | 100.0
 |  | 
Name of the shareholder* | Number of equity shares held | Percentage of holding
1. Tata Sons Private Limited | 2,702,450,947 | 72.0
2. Life Insurance Corporation of India | 152,493,927 | 4.1
3. SBI Mutual Fund | 21,680,561 | 0.6
4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund | 19,248,438 | 0.5
5. Government of Singapore | 18,028,475 | 0.5
6. Oppenheimer Developing Markets Fund | 16,731,906 | 0.5
7. ICICI Prudential Life Insurance Company Ltd | 16,139,316 | 0.4
8. Axis Mutual Fund Trustee Limited | 15,244,614 | 0.4
9. Abu Dhabi Investment Authority | 15,036,984 | 0.4
10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds | 14,112,213 | 0.4


Question: What is the difference between number of equity shares held between Promoters and Insurance Companies?
Answer: 2506278140
Calculation: 2,702,450,947-196,172,807
NOTE 11 - STOCK CAPITAL (Cont.)
Share-based compensation to employees and to directors: (Cont.)
Restricted Stock:
The Company awards stock and restricted stock to certain employees, officers, directors, and/or service providers. The restricted stock vests in accordance with such conditions and restrictions determined by the GNC Committee. These conditions and restrictions may include the achievement of certain performance goals and/or continued employment with the Company through a specified restricted period. The purchase price (if any) of shares of restricted stock is determined by the GNC Committee. If the performance goals and other restrictions are not attained, the grantee will automatically forfeit their unvested awards of restricted stock to the Company. Compensation expense for restricted stock is based on fair market value at the grant date.
The total compensation expense recorded by the Company in respect of its stock and restricted stock awards to certain employees, officers, directors, and service providers for the year ended December 31, 2019 and 2018 amounted to $392 and $506, respectively.
Table:
 | Number of Restricted Stock | Weighted Average Grant Date Fair Value | Weighted Average Remaining Contractual Term (Years)
Nonvested as of December 31, 2017 | 126,808 | 4.25 | 1.31
Granted | 144,447 | 3.59 | 
Vested | 118,347 | 3.81 | 
Forfeitures | - | - | 
Nonvested as of December 31, 2018 | 152,908 | 3.96 | 1.56
Granted | 113,012 | 3.98 | 
Vested | 64,535 | 3.88 | 
Forfeitures | - | - | 
Nonvested as of December 31, 2019 | 201,385 | 4.00 | 1.95


Question: What is the change in the granted restricted stocks from 2018 to 2019?
Answer: -31435
Calculation: 113,012-144,447
Stock Repurchase Program
As of April 26, 2019, our Board of Directors has authorized the repurchase of up to $13.6 billion of our common stock under our stock repurchase program . Under this program, which we may suspend or discontinue at any time, we may purchase shares of our outstanding common stock through solicited or unsolicited transactions in the open market, in privately negotiated transactions, through accelerated share repurchase programs, pursuant to a Rule 10b5-1 plan or in such other manner as deemed appropriate by our management.
The following table summarizes activity related to this program (in millions, except per share amounts):
The aggregate purchase price of our stock repurchases for fiscal 2019 consisted of $2.1 billion of open market purchases of which $1.0 billion and $1.1 billion were allocated to additional paid-in capital and retained earnings (accumulated deficit), respectively.
Since the May 13, 2003 inception of our stock repurchase program through April 26, 2019, we repurchased a total of 313 million shares of our common stock at an average price of $37.46 per share, for an aggregate purchase price of $11.7 billion.
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Number of shares repurchased | 29 | 15 | 22
Average price per share | $ 72.87 | $ 51.57 | $ 32.72
Aggregate purchase price | $ 2,111 | $ 794 | $ 705
Remaining authorization at end of period | $ 1,889 | $ 4,000 | $ 794


Question: What was the change in the Aggregate purchase price between 2018 and 2019?
Answer: 1317
Calculation: 2,111-794
Semiconductor and IP Licensing Segment
(1) Excludes operating expenses which are not allocated on a segment basis.
Semiconductor and IP Licensing segment revenue for the year ended December 31, 2019 was $81.9 million as compared to $186.4 million for the year ended December 31, 2018, a decrease of $104.5 million. The decrease in revenue was due principally to revenue recorded in 2018 related to the Samsung settlement and license agreement executed in December 2018, partially offset by a one-time payment from a new license agreement signed in December 2019.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenue: |  |  | 
Royalty and license fees | $81,943 | $186,425 | $205,809
Total revenue | 81,943 | 186,425 | 205,809
Operating expenses: |  |  | 
Research, development and other related costs | 28,732 | 27,514 | 30,039
Litigation | 3,471 | 26,099 | 36,209
Amortization | 11,871 | 19,906 | 21,590
Total operating expenses (1) | 44,074 | 73,519 | 87,838
Total operating income | $37,869 | $112,906 | $117,971


Question: What was the total operating expense in 2017 and 2018, respectively?
Answer: 73,519, 44,074
31. Financial instruments
Financial assets
Table:
 |  | 2019 | 2018
 | Note | £m | £m
Net trade receivables | 18 | 24.9 | 25.4
Accrued income | 18 | 28.0 | 26.7
Other receivables | 18 | 0.3 | 0.1
Cash and cash equivalents | 19 | 5.9 | 4.3
Total |  | 59.1 | 56.5


Question: What was the change in Other receivables in 2019 from 2018?
Answer: 0.2
Calculation: 0.3-0.1
note 4 - goodwill and other intangible assets : goodwill the company had approximately $ 93.2 million and $ 94.4 million of goodwill at december 30 , 2017 and december 31 , 2016 , respectively . the changes in the carrying amount of goodwill for the years ended december 30 , 2017 and december 31 , 2016 are as follows ( in thousands ) : .

Table:
 | 2017 | 2016
balance beginning of year | $ 94417 | $ 10258
goodwill acquired as part of acquisition | 2014 | 84159
working capital settlement | -1225 ( 1225 ) | 2014
impairment loss | 2014 | 2014
balance end of year | $ 93192 | $ 94417
goodwill is allocated to each identified reporting unit , which is defined as an operating segment or one level below the operating segment .
goodwill is not amortized , but is evaluated for impairment annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable .
the company completes its impairment evaluation by performing valuation analyses and considering other publicly available market information , as appropriate .
the test used to identify the potential for goodwill impairment compares the fair value of a reporting unit with its carrying value .
an impairment charge would be recorded to the company 2019s operations for the amount , if any , in which the carrying value exceeds the fair value .
in the fourth quarter of fiscal 2017 , the company completed its annual impairment testing of goodwill and no impairment was identified .
the company determined that the fair value of each reporting unit ( including goodwill ) was in excess of the carrying value of the respective reporting unit .
in reaching this conclusion , the fair value of each reporting unit was determined based on either a market or an income approach .
under the market approach , the fair value is based on observed market data .
other intangible assets the company had approximately $ 31.3 million of intangible assets other than goodwill at december 30 , 2017 and december 31 , 2016 .
the intangible asset balance represents the estimated fair value of the petsense tradename , which is not subject to amortization as it has an indefinite useful life on the basis that it is expected to contribute cash flows beyond the foreseeable horizon .
with respect to intangible assets , we evaluate for impairment annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable .
we recognize an impairment loss only if the carrying amount is not recoverable through its discounted cash flows and measure the impairment loss based on the difference between the carrying value and fair value .
in the fourth quarter of fiscal 2017 , the company completed its annual impairment testing of intangible assets and no impairment was identified. .

Question: how much is the goodwill worth in 2016 if the intangible assets are worth $ 31.1 million?
Answer: $ 63.1 million
Calculation: subtract(94.4, 31.3)
Results of Operations
The following tables set forth selected consolidated statements of operations data and such data as a percentage of total revenues. The historical results presented below are not necessarily indicative of the results that may be expected for any future period (in thousands):
Table:
 |  | Year ended December 31, | 
 | 2019 | 2018 | 2017
Revenues |  |  | 
Subscriptions | $817,811 | $612,888 | $465,254
Other | 85,047 | 60,736 | 38,363
Total revenues | 902,858 | 673,624 | 503,617
Cost of revenues |  |  | 
Subscriptions | 160,320 | 109,454 | 89,193
Other | 70,723 | 47,675 | 32,078
Total cost of revenues | 231,043 | 157,129 | 121,271
Gross profit | 671,815 | 516,495 | 382,346
Operating expenses |  |  | 
Research and development | 136,363 | 101,042 | 75,148
Sales and marketing | 439,100 | 329,116 | 240,223
General and administrative | 142,027 | 102,773 | 72,313
Total operating expenses | 717,490 | 532,931 | 387,684
Loss from operations | (45,675) | (16,436) | (5,338)
Other income (expense), net |  |  | 
Interest expense | (20,512) | (16,102) | (99)
Other income, net | 9,247 | 6,475 | 1,491
Other income (expense), net | (11,265) | (9,627) | 1,392
Loss before income taxes | (56,940) | (26,063) | (3,946)
Provision for (benefit from) income taxes | (3,333) | 140 | 258
Net loss | $(53,607) | $(26,203) | $(4,204)


Question: What is the percentage change in subscription revenue between 2017 and 2018?
Answer: 31.73
Calculation: (612,888 - 465,254)/465,254
6.4 Deed of cross guarantee
Pursuant to the iSelect Deed of Cross Guarantee (“the Deed”) and in accordance with ASIC Class Order 98/1418, the subsidiaries identified with a ‘2’ in note 6.2 are relieved from the requirements of the Corporations Act 2001 relating to the preparation, audit and lodgment of their financial reports.
iSelect Limited and the subsidiaries identified with a ‘2’ in note 6.2 together are referred to as the “Closed Group”. The Closed Group, with the exception of General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd, Energy Watch Services Pty Ltd and iSelect International Pty Ltd entered into the Deed on 26 June 2013.
General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd and Energy Watch Services Pty Ltd entered into the Deed on 1 July 2014, the date they were acquired as part of the Energy Watch Group acquisition. iSelect International entered the Deed on 8 September 2014. The effect of the Deed is that iSelect Limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the Closed Group.
The consolidated income statement of the entities that are members of the Closed Group is as follows:
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Consolidated income statement |  | 
Loss from continuing operations before income tax | (20,111) | (21,033)
Income tax benefit | 5,949 | 6,734
Net loss for the year | (14,162) | (14,299)
Retained earnings at the beginning of the period | 4,101 | 30,790
Transferred in from divested subsidiary | (8,676) | -
Net loss for the year | (14,162) | (14,299)
Dividends paid | - | (12,390)
Retained earnings at the end of the year | (18,737) | 4,101


Question: In which year is there a greater net loss for the year?
Answer: 2018
Calculation: Find the year with the greater net loss for the year
Net Pension Expense
Net pension expense, as we define it below, includes the net periodic benefit costs related to both our pension and other postretirement plans. The net periodic benefit costs are determined annually based on beginning of year balances and are recorded ratably throughout the fiscal year, unless a significant re-measurement event occurs. The following is a summary of the net periodic benefit costs for the years ended June 30, 2019, 2018 and 2017:
In September 2016, we announced changes to retirement plans we offer to certain employees. Benefits accrued to eligible participants of our largest qualified defined benefit pension plan and certain non-qualified pension plans were frozen effective December 31, 2016. Approximately 1,900 affected employees were transitioned to the Company’s 401(k) plan that has been in effect for eligible employees since 2012, when the pension plan was closed to new entrants. We recognized the plan freeze during fiscal year 2017 as a curtailment, since it eliminated the accrual for a significant number of participants for all of their future services. We also made a voluntary pension contribution of $100.0 million to the affected plan in October 2016.
The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
Table:
 |  | Years Ended June 30, | 
($ in millions) | 2019 | 2018 | 2017
Pension plans | $9.8 | $11.3 | $45.8
Other postretirement plans | 1.8 | 2.9 | 2.6
Net periodic benefit costs | $11.6 | $14.2 | $48.4


Question: What does net pension expense include?
Answer: includes the net periodic benefit costs related to both our pension and other postretirement plans.
entergy new orleans , inc . management's financial discussion and analysis entergy new orleans' receivables from the money pool were as follows as of december 31 for each of the following years: .

Table:
2004 | 2003 | 2002 | 2001
( in thousands ) | ( in thousands ) | ( in thousands ) | ( in thousands )
$ 1413 | $ 1783 | $ 3500 | $ 9208
money pool activity provided $ 0.4 million of entergy new orleans' operating cash flow in 2004 , provided $ 1.7 million in 2003 , and provided $ 5.7 million in 2002 .
see note 4 to the domestic utility companies and system energy financial statements for a description of the money pool .
investing activities net cash used in investing activities decreased $ 15.5 million in 2004 primarily due to capital expenditures related to a turbine inspection project at a fossil plant in 2003 and decreased customer service spending .
net cash used in investing activities increased $ 23.2 million in 2003 compared to 2002 primarily due to the maturity of $ 14.9 million of other temporary investments in 2002 and increased construction expenditures due to increased customer service spending .
financing activities net cash used in financing activities increased $ 7.0 million in 2004 primarily due to the costs and expenses related to refinancing $ 75 million of long-term debt in 2004 and an increase of $ 2.2 million in common stock dividends paid .
net cash used in financing activities increased $ 1.5 million in 2003 primarily due to additional common stock dividends paid of $ 2.2 million .
in july 2003 , entergy new orleans issued $ 30 million of 3.875% ( 3.875 % ) series first mortgage bonds due august 2008 and $ 70 million of 5.25% ( 5.25 % ) series first mortgage bonds due august 2013 .
the proceeds from these issuances were used to redeem , prior to maturity , $ 30 million of 7% ( 7 % ) series first mortgage bonds due july 2008 , $ 40 million of 8% ( 8 % ) series bonds due march 2006 , and $ 30 million of 6.65% ( 6.65 % ) series first mortgage bonds due march 2004 .
the issuances and redemptions are not shown on the cash flow statement because the proceeds from the issuances were placed in a trust for use in the redemptions and never held as cash by entergy new orleans .
see note 5 to the domestic utility companies and system energy financial statements for details on long- term debt .
uses of capital entergy new orleans requires capital resources for : 2022 construction and other capital investments ; 2022 debt and preferred stock maturities ; 2022 working capital purposes , including the financing of fuel and purchased power costs ; and 2022 dividend and interest payments. .

Question: what is the net cash flow from money pool activity for entergy new orleans' operating cash flow in the last three years?
Answer: 7.8
Calculation: add(0.4, 1.7), add(#0, 5.7)
NantHealth, Inc
Consolidated Statements of Comprehensive Loss
(Dollars in thousands)
The accompanying notes are an integral part of these Consolidated Financial Statements.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Net loss | $(62,762) | (192,152)
Other comprehensive income (loss) from foreign currency translation | 129 | (203)
Total other comprehensive income (loss) | 129 | (203)
Comprehensive loss | $(62,633) | $(192,355)


Question: What is the total other comprehensive loss made by the company in 2018?
Answer: 203