hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
b. Employee Performance Rights Plan
The Employee Performance Rights Plan (the Rights Plan) was approved by shareholders at the Company’s AGM on 23 November 2017. Under the Rights Plan, awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
Performance rights issued under the Employee Performance Rights Plan are valued on the same basis as those issued to KMP, which is described in Note 16(d).
1. The vesting date for rights granted on 2 July 2017 and 2 July 2018 is the date on which the Board notifies the executive that the rights have vested, after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed. This is likely to be 31 August 2020 and 31 August 2021 respectively.
No performance rights vested or lapsed during the financial year. The number of performance rights issued and outstanding at 30 June 2018 was 355,316, consisting solely of the performance rights granted on 2 July 2017.
The weighted average contractual life of outstanding performance rights at the end of the financial year is 1.77 years (2018: 2.17 years).
Table:
Performance rights issued and outstanding at 30 June 2019 |  |  |  | 
Grant Date | Vesting Date1 | Fair Value per Right $ | Rights Granted | No. of Rights at 30/6/2019
2 Jul 2017 | 31 Aug 2020 | 3.815 | 355,316 | 355,316
2 Jul 2018 | 31 Aug 2021 | 3.01 | 530,652 | 530,652
Total |  |  | 885,968 | 885,968


Question: How many performance rights were issued and outstanding at 30 June 2018?
Answer: 355,316
Deferred revenue and financed unearned services revenue (in millions):
The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions):
Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 – Commitments and Contingencies for additional information related to these arrangements
Table:
 | April 26, 2019 | April 27, 2018
Deferred product revenue | $ 84 | $ 107
Deferred services revenue | 3,502 | 3,134
Financed unearned services revenue | 82 | 122
Total | $ 3,668 | $ 3,363
Reported as: |  | 
Short-term | $ 1,825 | $ 1,712
Long-term | 1,843 | 1,651
Total | $ 3,668 | $ 3,363


Question: How many years did financed unearned services revenue exceed $100 million?
Answer: 1
Calculation: 2018
Periodic Benefit Costs The aggregate net pension cost recognized in the consolidated statements of operations were costs of $6.5 million and $4.6 million for the years ended December 31, 2019 and 2018, respectively.
The following table presents the components of net periodic benefit cost are as follows (in millions):
Of the amounts presented above, income of $1.4 million has been included in cost of revenue and loss of $7.9 million included in other comprehensive income for the year ended December 31, 2019, and income of $2.1 million has been included in cost of revenue and loss of $6.7 million included in other comprehensive income for the year ended December 31, 2018.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Service cost—benefits earning during the period | $- | $-
Interest cost on projected benefit obligation | 5.3 | 5.3
Expected return on assets | (6.7) | (7.5)
Actuarial (gain) loss | 7.9 | 6.7
Foreign currency gain (loss) | - | 0.1
Net pension (benefit) cost | $ 6.5 | $ 4.6


Question: What was the aggregate net pension cost recognized in December 2019?
Answer: $6.5 million
the company further presents total net 201ceconomic 201d investment exposure , net of deferred compensation investments and hedged investments , to reflect another gauge for investors as the economic impact of investments held pursuant to deferred compensation arrangements is substantially offset by a change in compensation expense and the impact of hedged investments is substantially mitigated by total return swap hedges . carried interest capital allocations are excluded as there is no impact to blackrock 2019s stockholders 2019 equity until such amounts are realized as performance fees . finally , the company 2019s regulatory investment in federal reserve bank stock , which is not subject to market or interest rate risk , is excluded from the company 2019s net economic investment exposure . ( dollar amounts in millions ) december 31 , december 31 .

Table:
( dollar amounts in millions ) | december 31 2012 | december 31 2011
total investments gaap | $ 1750 | $ 1631
investments held by consolidated sponsored investmentfunds ( 1 ) | -524 ( 524 ) | -587 ( 587 )
net exposure to consolidated investment funds | 430 | 475
total investments as adjusted | 1656 | 1519
federal reserve bank stock ( 2 ) | -89 ( 89 ) | -328 ( 328 )
carried interest | -85 ( 85 ) | -21 ( 21 )
deferred compensation investments | -62 ( 62 ) | -65 ( 65 )
hedged investments | -209 ( 209 ) | -43 ( 43 )
total 201ceconomic 201d investment exposure | $ 1211 | $ 1062
total 201ceconomic 201d investment exposure .
.
.
$ 1211 $ 1062 ( 1 ) at december 31 , 2012 and december 31 , 2011 , approximately $ 524 million and $ 587 million , respectively , of blackrock 2019s total gaap investments were maintained in sponsored investment funds that were deemed to be controlled by blackrock in accordance with gaap , and , therefore , are consolidated even though blackrock may not economically own a majority of such funds .
( 2 ) the decrease of $ 239 million related to a lower holding requirement of federal reserve bank stock held by blackrock institutional trust company , n.a .
( 201cbtc 201d ) .
total investments , as adjusted , at december 31 , 2012 increased $ 137 million from december 31 , 2011 , resulting from $ 765 million of purchases/capital contributions , $ 185 million from positive market valuations and earnings from equity method investments , and $ 64 million from net additional carried interest capital allocations , partially offset by $ 742 million of sales/maturities and $ 135 million of distributions representing return of capital and return on investments. .

Question: what is the percentage change in the balance of total investments gaap from 2011 to 2012?
Answer: 7.3%
Calculation: subtract(1750, 1631), divide(#0, 1631)
Future minimum operating lease payments were as follows:
Operating lease commitments were mainly in respect of land and buildings which arose from a sale and operating leaseback transaction in 2001. Leases have an average term of 13 years (2017/18: 14 years) and rentals are fixed for an average of 13 years (2017/18: 14 years).
Other than as disclosed below, there were no contingent liabilities or guarantees at 31 March 2018 other than those arising in the ordinary course of the group’s business and on these no material losses are anticipated. We have insurance cover to certain limits for major risks on property and major claims in connection with legal liabilities arising in the course of our operations. Otherwise, the group generally carries its own risks.
Table:
Payable in the year ending 31 March: | 2019 £m | 2018 £m
2019 | - | 600
2020 | 755 | 550
2021 | 641 | 513
2022 | 599 | 486
2023 | 555 | 463
2024 | 512 | 449
Thereafter | 3,557 | 3,536
Total future minimum operating lease payments | 6,619 | 6,597


Question: What was the difference in the payables in year 31 March 2019 for 2018 and 2019?
Answer: 600
Calculation: 600-0
Our calculation of TCE may not be comparable to that reported by other entities. The following table reconciles our total operating revenues to average daily TCE:
(i) "Voyage and commission expenses" is derived from the caption "Voyage, charterhire and commission expenses" and "Voyage, charterhire and commission expenses - collaborative arrangement" less (i) charterhire expenses (net of the effect of the related guarantee obligation) of $nil, $nil and $12.4 million for the years ended December 31, 2019, 2018 and 2017, respectively, which arose on the charter-back of the Golar Grand from Golar Partners, and (ii) voyage and commission expenses in relation to the Hilli Episeyo of $0.5 million, $1.4 million and $nil for the years ended December 31, 2019, 2018 and 2017, respectively.
(5) We calculate average daily vessel operating costs by dividing vessel operating costs by the number of calendar days. Calendar days exclude those from vessels chartered in where the vessel operating costs are borne by the legal owner, and those of vessels undergoing conversion.
Table:
 |  |  | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (in thousands of U.S.$, except number of shares, per common share data, fleet and other financial data) |  | 
Total operating revenues | 448,750 | 430,604 | 143,537 | 80,257 | 102,674
Less: Liquefaction services revenue | (218,096) | (127,625) | — | — | —
Less: Vessel and other management fees | (21,888) | (24,209) | (26,576) | (14,225) | (12,547)
Net time and voyage charter revenues | 208,766 | 278,770 | 116,961 | 66,032 | 90,127
Voyage and commission expenses (i) | (38,381) | (104,463) | (48,933) | (25,291) | (23,434)
 | 170,385 | 174,307 | 68,028 | 40,741 | 66,693
Calendar days less scheduled off-hire days | 3,840 | 3,987 | 3,885 | 4,034 | 4,481
Average daily TCE rate (to the closest $100) | 44,400 | 43,700 | 17,500 | 10,100 | 14,900


Question: In which years was the total operating revenues to average daily TCE recorded for?
Answer: 2019, 2018, 2017, 2016, 2015
stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2018 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2013 , and that dividends were reinvested when paid. .

Table:
 | 12/31/2013 | 12/31/2014 | 12/31/2015 | 12/31/2016 | 12/31/2017 | 12/31/2018
hum | $ 100 | $ 140 | $ 176 | $ 202 | $ 247 | $ 287
s&p 500 | $ 100 | $ 114 | $ 115 | $ 129 | $ 157 | $ 150
peer group | $ 100 | $ 128 | $ 135 | $ 137 | $ 173 | $ 191
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the highest return for the first year of the investment?
Answer: 40%
Calculation: subtract(140, 100)
8. Goodwill
The changes in the carrying amount of goodwill by operating segment are as follows (amounts in millions):
At December 31, 2019, 2018, and 2017, there were no accumulated impairment losses.
Table:
 | Activision | Blizzard | King | Total
Balance at December 31, 2017 | $6,898 | $190 | $2,675 | $9,763
Other | (1) | — | — | (1)
Balance at December 31, 2018 | $6,897 | $190 | $2,675 | $9,762
Other | 1 | — | 1 | 2
Balance at December 31, 2019 | $6,898 | $190 | $2,676 | $9,764


Question: What was the balance in the carrying amount of goodwill by Activision in 2019?
Answer: $6,898
The following table sets forth the breakdown of revenues by category and segment. Travel revenue includes travel publications (Top 20, Website, Newsflash, Travelzoo Network), Getaway vouchers and hotel platform. Local revenue includes Local Deals vouchers and entertainment offers (vouchers and direct bookings) (in thousands).
Revenue by geography is based on the billing address of the advertiser. Long-lived assets attributed to the U.S. and international geographies are based upon the country in which the asset is located or owned.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Asia Pacific |  | 
Travel | $6,274 | $7,351
Local | 216 | 508
Total Asia Pacific revenues | 6,490 | 7,859
Europe |  | 
Travel | 32,081 | 30,856
Local | 4,817 | 5,293
Total Europe revenues | 36,898 | 36,149
North America |  | 
Travel | 57,863 | 56,145
Local | 10,161 | 11,169
Total North America revenues | 68,024 | 67,314
Consolidated |  | 
Travel | 96,218 | 94,352
Local | 15,194 | 16,970
Total revenues | $111,412 | 111,322


Question: What is the average of the total Asia Pacific revenues in 2018 and 2019?
Answer: 7174.5
Calculation: (6,490+ 7,859)/2
16. Net Loss Per Share
Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period, less shares subject to repurchase, and excludes any dilutive effects of options, warrants and unvested restricted stock. Dilutive earnings per share is calculated by dividing net income by the weighted average number of common shares used in the basic earnings per share calculation plus the dilutive effect of shares subject to options, warrants and unvested restricted stock.
The following table presents the calculation of basic and diluted net loss per share (in thousands, except per share data):
Potentially dilutive common shares from employee incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options, the assumed vesting of outstanding restricted stock units, and the assumed issuance of common stock under the ESPP. Weighted stock options outstanding with an exercise price higher than the Company's average stock price for the periods presented are excluded from the calculation of diluted net loss per share since the effect of including them would have been anti-dilutive due to the net loss position of the Company during the periods presented.
Table:
 |  | Year Ended | 
 | June 30,
2019 | June 30,
2018 | June 30,
2017
Net loss | $(25,853) | $(46,792) | $(1,744)
Weighted-average shares used in per share calculation - basic and diluted | 117,954 | 114,221 | 108,273
Net loss per share - basic and diluted | $(0.22) | $(0.40) | $(0.02)


Question: Which years does the table provide information for the calculation of basic and diluted net loss per share?
Answer: 2019, 2018, 2017
The Company’s contractual obligations as of December 31, 2019, consist of our obligations as borrower under our 2019 Senior Secured Credit Facility, our obligations related to financing of our three 2018 Newbuildings.
The following table sets out financial, commercial and other obligations outstanding as of December 31, 2019.
Notes:
(1) Refers to obligation to repay indebtedness outstanding as of December 31, 2019.
(2) Refers to estimated interest payments over the term of the indebtedness outstanding as of December 31, 2019. Estimate based on applicable interest rate and drawn amount as of December 31, 2019.
(3) Refers to obligation to repay indebtedness outstanding as of December 31, 2019 for three 2018 Newbuildings.
(4) Refers to estimated interest payments over the term of the indebtedness outstanding as of December 31, 2019. Estimate based on applicable interest as of December 31, 2019 for the financing of the three 2018 Newbuildings.
(5) Refers to the future obligation as of December 31, 2019 to pay for operating lease liabilities at nominal values.
*The new five-year senior secured credit facility for $306.1 million is amortizing with a twenty-year maturity profile, carries a floating LIBOR interest rate plus a margin and matures in February 2024. Further, the agreement contains a discretionary excess cash amortization mechanism for the lender that equals 50% of the net earnings from the collateral vessels, less capex provision and fixed amortization.
Table:
Contractual Obligations in $’000s  | Total   | Less than 1 year   | 1-3 years   | 3-5 years   | More than 5 years
Senior Secured Credit Facility (1)* | 291,798 | 18,749 | 30,610 | 242,439 | -
Interest Payments (2) | 82,255 | 21,690 | 39,624 | 20,941 | -
Financing of 2018 Newbuildings (3) | 119,867 | 7,630 | 16,287 | 17,849 | 78,101
Interest Payments 2018 Newbuildings (4) | 47,517 | 7,674 | 13,739 | 11,526 | 14,578
Operating Lease Liabilities (5)   | 1,937 | 500 | 638 | 587 | 212
Total   | 543,374 | 56,243 | 100,898 | 293,342 | 92,891


Question: What does Interest Payments refer to?
Answer: estimated interest payments over the term of the indebtedness outstanding as of December 31, 2019
Disaggregation of Revenues
The Company serves customers in diverse geographies, which are subject to different economic and industry factors. The Company's presentation of revenue by geography most reasonably depicts how the nature, amount, timing and uncertainty of Company revenue and cash flows are affected by economic and industry factors. The following table presents the Company's revenue, from continuing operations, by geography for the year ended December 31, 2019, 2018 and 2017 (in millions):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Net sales: |  |  | 
United States | $901.3 | $854.6 | $759.4
Canada | 45.6 | 42.3 | 32.4
Consolidated | $946.9 | $896.9 | $791.8


Question: What is the company's total revenue from continuing operations in 2018 and 2019?
Answer: 1843.8
Calculation: 946.9 + 896.9
NOTE 3. PROPERTY AND EQUIPMENT
The classification of property and equipment, together with their estimated useful lives is as follows:
(1) Excludes assets held for sale
(2) Lesser of lease term or estimated useful life
The change in property and equipment in accrued liabilities was $14,315 and $15,674 for the fiscal years ended June 30, 2019 and 2018, respectively. These amounts were excluded from capital expenditures on the statements of cash flows.
No impairments of property and equipment were recorded in fiscal 2019 or 2018.
During the third quarter of fiscal 2019, the Company received an unsolicited offer to purchase its Houston, TX, facility. At June 30, 2019, the facility included assets with a carrying value of approximately $5,055. Although management has not committed to the sale, a sale of the facility during fiscal 2020 is likely and the Company expects to record a gain on the sale upon closing, since the offer represents full appraisal value for the facility. Therefore, the assets are considered held for sale at June 30, 2019. Also held for sale at June 30, 2019, was the Company’s Elizabethtown, KY facility. During the third quarter of fiscal 2018, the Company reached a definitive agreement to sell the property for $1,300 pending an expected closing date during the second quarter of fiscal 2020. An impairment loss was recorded on this facility during fiscal 2017 as disclosed in Note 2 to the Company’s consolidated financial statements. Total assets held for sale by the Company at June 30, 2019 and 2018 were $6,355 and $1,300, respectively, and were included in assets held for sale on the Company’s consolidated balance sheet for each year. Those balances are not included on the above table.
Table:
 | June 30, |  | 
 | 2019 | 2018 | Estimated Useful Life
Land (1) | $23,243 | $24,845 | 
Land improvements (1) | 25,209 | 25,383 | 5 - 20 years
Buildings (1) | 147,220 | 143,918 | 20 - 30 years
Leasehold improvements | 48,478 | 48,060 | 5 - 30 years(2)
Equipment and furniture | 365,101 | 328,864 | 3 - 10 years
Aircraft and equipment | 39,293 | 38,761 | 4 - 10 years
Construction in progress | 12,411 | 39,872 | 
 | 660,955 | 649,703 | 
Less accumulated depreciation | 388,481 | 364,153 | 
Property and equipment, net | $272,474 | $285,550 | 


Question: What is the estimated useful life of buildings?
Answer: 20 - 30 years
8. OTHER NON-CURRENT ASSETS
* relates to certain office lease contracts. Optional periods are not included in the calculation.
Table:
All figures in USD ‘000  | 2019 | 2018
Fixture, Furniture and Equipment | 65 | 128
Right of Use Asset* | 1,412 | -
Other   | 57 | 83
Total as of December 31,   | 1,534 | 211


Question: What are the respective values of the company's other non-current assets in 2018 and 2019?
Answer: 83, 57
b) Liquefaction services revenue:
The Hilli is moored in close proximity to the Customer’s gasfields, providing liquefaction service capacity over the term of the LTA. Liquefaction services revenue recognized comprises the following amounts:
(1) The LTA bills at a base rate in periods when the oil price is $60 or less per barrel (included in "Liquefaction services revenue" in the consolidated statements of income), and at an increased rate when the oil price is greater than $60 per barrel (recognized as a derivative and included in "Realized and unrealized gain on oil derivative instrument" in the consolidated statements of income, excluded from revenue and from the transaction price).
(2) Customer billing during the commissioning period, prior to vessel acceptance and commencement of the contract term, of $33.8 million is considered an upfront payment for services. These amounts billed were deferred (included in "Other current liabilities" and "Other non-current liabilities" in the consolidated balance sheets) and recognized as part of "Liquefaction services revenue" in the consolidated statements of income evenly over the contract term.
(3) The Day 1 gain was established when the oil derivative instrument was initially recognized in December 2017 for $79.6 million (recognized in "Other current liabilities" and "Other non-current liabilities" in the consolidated balance sheets). This amount is amortized and recognized as part of "Liquefaction services revenue" in the consolidated statements of income evenly over the contract term.
We expect to recognize liquefaction services revenue related to the partially unsatisfied performance obligation at the reporting date evenly over the remaining contract term of less than eight years, including the components of transaction price described above.
Table:
 | Year Ended December 31, | 
(in thousands of $) | 2019 | 2018
Base tolling fee (1) | 204,501 | 119,677
Amortization of deferred commissioning period revenue (2) | 4,220 | 2,467
Amortization of Day 1 gain (3) | 9,950 | 5,817
Other | (575) | (336)
Total | 218,096 | 127,625


Question: What was the amortization of deferred commissioning period revenue in 2018?
Answer: 2,467
Non-current provisions
Non-current provisions consisted of the following:
The non-current provision for employee benefits includes long service leave as described above.
The dilapidation provision relates to certain lease arrangements for office space entered into by the Group. These lease arrangements require the Group to restore each premises to its original condition upon lease termination. Accordingly, the Group records a provision for the present value of the estimated future costs to retire long-lived assets at the expiration of these leases.
Table:
 | As of June 30, | 
 | 2019 | 2018
 | (U.S. $ in thousands) | 
Employee benefits | $3,323 | $2,094
Dilapidation provision | 2,759 | 2,269
 | $6,082 | $4,363


Question: What does the dilapidation provision relate to?
Answer: Certain lease arrangements for office space entered into by the Group