hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The below tables represents the key components of Teradyne’s convertible senior notes:
As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.
Table:
 | December 31, 2019 | December 31, 2018
 | (in thousands) | 
Debt principal | $460,000 | $460,000
Unamortized discount | 65,313 | 80,019
Net carrying amount of convertible debt | $394,687 | $379,981


Question: What was the unamortized discount in 2019?
Answer: $65.3 million
The activity for unrecognized gross tax benefits is as follows (in millions):
Included in the December 31, 2019 balance of $130.0 million is $97.2 million related to unrecognized tax benefits that, if recognized, would impact the annual effective tax rate. Also included in the balance of unrecognized tax benefits as of December 31, 2019 is $32.8 million of benefit that, if recognized, would result in adjustments to other tax accounts, primarily deferred taxes.
Although the Company cannot predict the timing of resolution with taxing authorities, if any, the Company believes it is reasonably possible that its unrecognized tax benefits will be reduced by $1.5 million in the next 12 months due to settlement with tax authorities or expiration of the applicable statute of limitations. The Company did not recognize any additional tax benefit or expense for interest and penalties during the year ended December 31, 2019.
The Company recognized approximately $0.8 million of tax benefit and $1.5 million of tax expense for interest and penalties during the years ended December 31, 2018 and 2017, respectively. The Company had approximately $5.1 million, $5.1 million, and $5.9 million of accrued interest and penalties at December 31, 2019, 2018, and 2017, respectively. The Company recognizes interest and penalties accrued in relation to unrecognized tax benefits in tax expense.
Tax years prior to 2016 are generally not subject to examination by the IRS except for items involving tax attributes that have been carried forward to tax years whose statute of limitations remains open. The Company is not currently under IRS examination. For state returns, the Company is generally not subject to income tax examinations for years prior to 2015.
The Company is also subject to routine examinations by various foreign tax jurisdictions in which it operates. With respect to jurisdictions outside the United States, the Company's subsidiaries are generally no longer subject to income tax audits for years prior to 2009. The Company is currently under audit in the following jurisdictions including, but not limited to, Canada, China, the Czech Republic, the Philippines, Singapore and the United Kingdom.
Table:
 | 2019 | 2018 | 2017
Balance at beginning of year | $112.2 | $114.8 | $136.7
Acquired balances | 15.5 | — | —
Additions for tax benefits related to the current year | 9.4 | 7.4 | 23.6
Additions for tax benefits of prior years | 8.0 | 2.8 | 4.7
Reductions for tax benefits of prior years | (0.2) | (1.9) | (1.6)
Lapse of statute | (8.2) | (10.9) | (16.3)
Settlements | (6.7) | — | (4.9)
Change in rate due to U.S. Tax Reform | — | — | (27.4)
Balance at end of year | $130.0 | $112.2 | $114.8


Question: What is the change in Additions for tax benefits related to the current year from December 31, 2018 to 2019?
Answer: 2
Calculation: 9.4-7.4
humana inc . notes to consolidated financial statements 2014 ( continued ) not be estimated based on observable market prices , and as such , unobservable inputs were used . for auction rate securities , valuation methodologies include consideration of the quality of the sector and issuer , underlying collateral , underlying final maturity dates , and liquidity . recently issued accounting pronouncements there are no recently issued accounting standards that apply to us or that will have a material impact on our results of operations , financial condition , or cash flows . 3 . acquisitions on december 21 , 2012 , we acquired metropolitan health networks , inc. , or metropolitan , a medical services organization , or mso , that coordinates medical care for medicare advantage beneficiaries and medicaid recipients , primarily in florida . we paid $ 11.25 per share in cash to acquire all of the outstanding shares of metropolitan and repaid all outstanding debt of metropolitan for a transaction value of $ 851 million , plus transaction expenses . the preliminary fair values of metropolitan 2019s assets acquired and liabilities assumed at the date of the acquisition are summarized as follows : metropolitan ( in millions ) .

Table:
 | metropolitan ( in millions )
cash and cash equivalents | $ 49
receivables net | 28
other current assets | 40
property and equipment | 22
goodwill | 569
other intangible assets | 263
other long-term assets | 1
total assets acquired | 972
current liabilities | -22 ( 22 )
other long-term liabilities | -99 ( 99 )
total liabilities assumed | -121 ( 121 )
net assets acquired | $ 851
the goodwill was assigned to the health and well-being services segment and is not deductible for tax purposes .
the other intangible assets , which primarily consist of customer contracts and trade names , have a weighted average useful life of 8.4 years .
on october 29 , 2012 , we acquired a noncontrolling equity interest in mcci holdings , llc , or mcci , a privately held mso headquartered in miami , florida that coordinates medical care for medicare advantage and medicaid beneficiaries primarily in florida and texas .
the metropolitan and mcci transactions are expected to provide us with components of a successful integrated care delivery model that has demonstrated scalability to new markets .
a substantial portion of the revenues for both metropolitan and mcci are derived from services provided to humana medicare advantage members under capitation contracts with our health plans .
in addition , metropolitan and mcci provide services to medicare advantage and medicaid members under capitation contracts with third party health plans .
under these capitation agreements with humana and third party health plans , metropolitan and mcci assume financial risk associated with these medicare advantage and medicaid members. .

Question: what are the total current assets of metropolitan?
Answer: 117
Calculation: add(49, 28), add(#0, 40)
Item 14. Principal Accountant Fees and Services
The aggregate fees for professional services rendered by our independent registered public accounting firm, KPMG LLP, for Fiscal 2019 and Fiscal 2018 were:
(1) Audit fees were primarily for professional services rendered for (a) the annual audits of our consolidated financial statements and the accompanying attestation report regarding our ICFR contained in our Annual Report on Form 10- K, (b) the review of quarterly financial information included in our Quarterly Reports on Form 10-Q, (c) audit services related to mergers and acquisitions and offering documents, and (d) annual statutory audits where applicable.
(2) Audit-related fees were primarily for assurance and related services, such as the review of non-periodic filings with the SEC.
(3) Tax fees were for services related to tax compliance, including the preparation of tax returns, tax planning and tax advice.
(4) All other fees consist of fees for services other than the services reported in audit fees, audit-related fees, and tax fees.
OpenText's Audit Committee has established a policy of reviewing, in advance, and either approving or not approving, all audit, audit-related, tax and other non-audit services that our independent registered public accounting firm provides to us. This policy requires that all services received from our independent registered public accounting firm be approved in advance by the Audit Committee or a delegate of the Audit Committee. The Audit Committee has delegated the pre-approval responsibility to the Chair of the Audit Committee. All services that KPMG LLP provided to us in Fiscal 2019 and Fiscal 2018 have been preapproved by the Audit Committee.
The Audit Committee has determined that the provision of the services as set out above is compatible with the maintaining of KPMG LLP's independence in the conduct of its auditing functions.
Table:
 | Year ended June 30, | 
(In thousands) | 2019 | 2018
Audit fees (1) | $4,598 | $4,701
Audit-related fees (2) | — | —
Tax fees (3) | 108 | 116
All other fees (4) | 40 | 101
Total | $4,746 | $4,918


Question: What units does the table use?
Answer: thousands
Geographic Information
The amounts for revenue by region in the following tables are based on the location of customers. The regions in the following table are EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan).
Total Revenue by Region
Table:
€ millions | 2019 | 2018 | 2017
Germany | 3,948 | 3,658 | 3,352
Rest of EMEA | 8,158 | 7,446 | 7,063
EMEA | 12,105 | 11,104 | 10,415
United States | 9,085 | 7,880 | 7,436
Rest of Americas | 2,109 | 1,832 | 1,911
Americas | 11,194 | 9,713 | 9,347
Japan | 1,180 | 963 | 885
Rest of APJ | 3,074 | 2,928 | 2,814
APJ | 4,254 | 3,891 | 3,699
SAP Group | 27,553 | 24,708 | 23,461


Question: What is the amount for APJ in 2018?
Answer: 3,891
NOTE 10 – COMMON STOCK PURCHASE WARRANTS
Our warrant activity during the years ended December 31, 2019 and 2018 is shown below (in thousands except price data):
In connection with the issuance of the $10.0 million secured promissory notes in December 2013, we issued common stock purchase warrants (“warrants”) exercisable for 60 thousand shares of our common stock having an exercise price of $2.52 per share (after giving effect to our one-for-five reverse stock split) with an expiration date in December 2020. These warrants contain a cashless exercise feature (See Note 7).
As part of our July 2017 private placement transaction with Mr. Schutte, we issued warrants to purchase 1,782,531 shares of our common stock. The warrants are immediately exercisable at a price of $0.528 per share and expire five years after issuance (See Note 8). We have assigned a relative fair value of $495 thousand to the warrants out of the total $4.0 million proceeds from the private placement transaction and have accounted for these warrants as equity.
On June 28, 2019 as part of the changes made to the loan agreements we had with Mr. Schutte, each having an original due date of January 2, 2020, we issued to him a warrant to purchase 10.0 million shares of our common stock exercisable at a price of $0.01 per share and expire five years after issuance. We obtained a valuation of fair value on the warrant and $1.145 million was allocated to the warrant and accounted for as equity. (see Note 7 and Note 8). The warrant was assigned and transferred by Mr. Schutte to AD Pharma on June 28, 2019.
Table:
 |  |  | December 31, | 
 |  | 2019 |  | 2018
 |  | WAvg |  | WAvg
 |  | Exercise |  | Exercise
 | Number | Price | Number | Price
Outstanding, Jan. 1 | 1,842 | $0.59 | 1,842 | $0.59
Issued | 10,000 | 0.01 | - | -
Exercised | - | - | - | -
Expired | - | - | - | -
Modification | - | - | - | -
Outstanding, Dec. 31 | 11,842 | 0.10 | 1,842 | $0.59


Question: What is the difference between the ending outstanding common stock purchase warrants in 2018 and 2019? 
Answer: 0.49
Calculation: 0.59 - 0.1
Note 12. Current liabilities - trade and other payables
Accounting policy for trade and other payables 

These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.
Deferred consideration 

The payable represents the obligation to pay consideration following the acquisition of a business or assets and is deferred based on passage of time. It is measured at the present value of the estimated liability.
Table:
Consolidated |  | 
 | 2019 | 2018
 | US$’000 | US$’000
Trade payables | 3,492 | 2,016
Deferred consideration | 888 | 643
Other payables | 11,898 | 9,488
 | 16,278 | 12,147


Question: What is the percentage increase in other payables from 2018 to 2019?
Answer: 25.4
Calculation: (11,898-9,488)/9,488
4. Property and Equipment
Property and equipment consist of the following (in thousands):
Depreciation and amortization expense was $0.9 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.
Table:
As of December 31, |  | 
 | 2019 | 2018
Computers, software, furniture and fixtures | $1,406 | $1,407
Equipment under capital lease  3,348 | 3,348 | 3,525
Less accumulated depreciation and amortization | (3,171) | (2,448)
Property and equipment, net | $1,583 | $2,484


Question: How much were the depreciation and amortization expenses for the years ended December 31, 2018, and 2019, respectively?
Answer: $1.0 million, $0.9 million
The maximum exposure to credit risk for trade receivables at the reporting date by type of customer was:
The Group’s most significant customer accounts for £0.5m (2018: £0.6m) of net trade receivables as at 31 March 2019.
Table:
 | 2019 | 2018
 | £m | £m
Retailers | 20.4 | 21.7
Manufacturer and Agency | 3.2 | 3.0
Other | 1.3 | 0.7
Total | 24.9 | 25.4


Question: What were the components making up the maximum exposure to credit risk for trade receivables at the reporting date by type of customer?
Answer: Retailers, Manufacturer and Agency, Other
11. Stock Award Plan
Total recognized stock-based compensation expense is included in our consolidated statements of operations as shown in the table below. Stock-based compensation expense includes both non-cash expense related to grants of stock-based awards as well as cash expense related to the employee discount applied to purchases of our common stock under our employee stock purchase plan.
The estimated income tax benefit of stock-based compensation expense included in the provision for income taxes for the year ended December 31, 2019 is approximately $5.3 million. No stock-based compensation costs were capitalized during the years ended December 31, 2019, 2018 and 2017. The calculation of stock-based compensation expenses includes an estimate for forfeitures at the time of grant.
This estimate can be revised in subsequent periods if actual forfeitures differ from those estimates, which are based on historical trends. Total unrecognized stock-based compensation expense related to nonvested awards and options was $62.4 million as of December 31, 2019, and this expense is expected to be recognized over a weighted-average period of 2.3 years.
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Cost of revenue: |  |  | 
Software delivery, support and maintenance | $ 2,075 | $ 2,184 | $ 2,879
Client services | 4,067 | 3,997 | 4,484
Total cost of revenue | 6,142 | 6,181 | 7,363
Selling, general and administrative expenses | 27,348 | 24,213 | 23,497
Research and development | 9,200 | 8,937 | 8,605
Total stock-based compensation expense | $ 42,690 | $ 39,331 | $ 39,465


Question: What was the estimated income tax benefit of stock based compensation expense included in the provision for income taxes in 2019?
Answer: $5.3 million
NOTE 14 – OTHER LIABILITIES
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.
Table:
USDm | 2019 | 2018
Partners and commercial managements | 0.5 | 1.2
Accrued operating expenses | 14.1 | 9.1
Accrued interest | 4.0 | 4.6
Wages and social expenses | 14.3 | 16.1
Derivative financial instruments | 12.3 | 3.4
Payables to joint ventures | 0.1 | 0.1
Other | 2.0 | 2.0
Balance as of 31 December | 47.3 | 36.5


Question: In which years were the amounts of Other Liabilities calculated for?
Answer: 2019, 2018
The following table details the Company’s sales by operating segment for fiscal years ended September 30, 2019 and 2018. The Company’s sales by geographic area based on the location of where the products were shipped or services rendered are as follows:
Substantially all Americas amounts are United States.
Table:
2019 | Americas | Europe | Asia | Total | % of total
 |  | (Amounts in thousands) |  |  | 
TS | $67,728 | $3,285 | $646 | $71,159 | 90%
HPP | 5,294 | 771 | 1,837 | 7,902 | 10%
Total | $72,522 | $4,056 | $2,483 | $79,061 | 100%
% of total | 92% | 5% | 3% | 100% | 
2018 |  |  |  |  | 
TS | $52,034 | $9,059 | $1,344 | $62,437 | 86%
HPP | 8,424 | 1,266 | 789 | 10,479 | 14%
Total | $60,458 | $10,325 | $2,133 | $72,916 | 100%
% of total | 83% | 14% | 3% | 100% | 


Question: How does the company sort its sales by?
Answer: Geographic area
Other non-current assets
Other non-current assets consisted of the following:
* As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
As of June 30, 2019 and 2018, the Group had certificates of deposit and time deposits totaling $3.7 million and $3.7 million which were classified as long-term and were included in security deposits. Included in the Group’s other non-current assets balance as of June 30, 2019 and 2018 were $7.1 million and $6.6 million respectively, of restricted cash used for commitments of standby letters of credit related to facility leases and were not available for the Group’s use in its operations.
Table:
 | As of June 30, | 
 | 2019 | 2018
 | (U.S. $ in thousands) | 
 |  | *As Adjusted
Marketable equity securities | $58,932 | $—
Non-marketable equity securities | 3,000 | —
Security deposits | 5,010 | 5,248
Other | 9,703 | 8,218
 | $76,645 | $13,466


Question: What is the total amount of non-current assets as of June 30, 2019?
Answer: $76,645
Selling, General and Administrative Expense
NM—Not meaningful
Total selling, general and administrative (SG&A) expense increased 6.4 percent in 2019 versus 2018, driven primarily by the following factors: • Higher spending (5 points) driven by Red Hat spending (5 points); and • Higher acquisition-related charges and amortization of acquired intangible assets associated with the Red Hat acquisition (3 points); partially offset by • The effects of currency (2 points).
Operating (non-GAAP) expense increased 3.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges and amortization of acquired intangible assets associated with the Red Hat transaction.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change
Selling, general and administrative expense |  |  | 
Selling, general and administrative—other | $17,099 | $16,438 | 4.0%
Advertising and promotional expense | 1,647 | 1,466 | 12.3
Workforce rebalancing charges | 555 | 598 | (7.2)
Amortization of acquired intangible assets | 762 | 435 | 74.9
Stock-based compensation | 453 | 361 | 25.2
Bad debt expense | 89 | 67 | 32.5
Total consolidated selling, general and administrative expense | $20,604 | $19,366 | 6.4%
Non-operating adjustments |  |  | 
Amortization of acquired intangible assets | (762) | (435) | 74.9
Acquisition-related charges | (282) | (15) | NM
Operating (non-GAAP) selling, general and administrative expense | $19,560 | $18,915 | 3.4%


Question: What were the Bad debt expenses in 2019?
Answer: 89
5 Staff costs and numbers
The aggregate payroll costs of persons employed by the Group were as follows:
Table:
 | 2019 | 2018
 | £m | £m
Wages and salaries | 345.6 | 325.9
Social security costs | 71.6 | 58.7
Pension costs | 21.5 | 19.3
Total payroll costs | 438.7 | 403.9


Question: What are the different components that make up the total payroll costs?
Answer: Wages and salaries, Social security costs, Pension costs
16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data):
During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.
Table:
 | Fiscal Year 2019 |  |  | 
 | First Quarter | Second Quarter | Third Quarter | Fourth Quarter
Net sales | $340,583 | $356,040 | $383,993 | $280,572
Gross profit | 57,128 | 70,535 | 82,441 | 12,755
Net income (loss) attributable to Cal-Maine Foods, Inc. | 12,406 | 21,807 | 39,777 | (19,761)
Net income (loss) per share: |  |  |  | 
Basic | $0.26 | $0.45 | $0.82 | $(0.41)
Diluted | $0.26 | $0.45 | $0.82 | $(0.41)
 | Fiscal Year 2018 |  |  | 
 | First Quarter | Second Quarter | Third Quarter | Fourth Quarter
Net sales | $262,845 | $361,172 | $435,820 | $443,095
Gross profit | 17,336 | 82,396 | 120,098 | 141,216
Net income (loss) attributable to Cal-Maine Foods, Inc. | (15,993) | (26,136) | 96,294 | 71,767
Net income (loss) per share: |  |  |  | 
Basic | $(0.33) | $(0.54) | $1.99 | $1.48
Diluted | $(0.33) | $(0.54) | $1.99 | $1.48


Question: What was the additional tax benefit recorded in 2018?
Answer: 8.0
Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options.
* Not meaningful
On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 .
Table:
 |  |  | Year Ended May 31, | 
 |  |  | Percent Change | 
(Dollars in millions) | 2019 | Actual | Constant | 2018
Transitional and other employee related costs | $49 | 3% | 4% | $48
Stock-based compensation | — | -100% | -100% | 1
Professional fees and other, net | 16 | 373% | 426% | 3
Business combination adjustments, net | (21) | * | * | —
Total acquisition related and other expenses | $44 | -15% | -13% | $52


Question: How much was the actual and constant percentage change in professional fees and other, net?
Answer: 373%, 426%