hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Earnings Per Share
Basic earnings per share is computed based on the weighted average number of shares outstanding during the period, excluding unvested restricted stock. Diluted earnings per share is computed based on the weighted average number of shares outstanding during the period increased by the effect of dilutive employee stock awards, including stock options, restricted stock awards and stock purchase plan contracts, using the treasury stock method.
The following table presents information necessary to calculate basic and diluted earnings per share (in thousands, except per share data):
There were 98,103, 103,547 and 505 potentially dilutive securities excluded from the dilutive share calculation for fiscal 2019, 2018 and 2017, respectively, as their effect was anti-dilutive.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Weighted average shares outstanding—basic | 24,118 | 24,572 | 24,487
Dilutive effect of employee stock awards | 161 | 279 | 290
Weighted average shares outstanding—diluted | 24,279 | 24,851 | 24,777
Net income from continuing operations | $53,825 | $247,360 | $208,644
Loss from discontinued operations, net of income taxes | — | (2) | (1,522)
Net income | $53,825 | $247,358 | $207,122


Question: How was diluted earnings per share computed?
Answer: based on the weighted average number of shares outstanding during the period increased by the effect of dilutive employee stock awards, including stock options, restricted stock awards and stock purchase plan contracts, using the treasury stock method
supplementary information on oil and gas producing activities ( unaudited ) changes in the standardized measure of discounted future net cash flows .

Table:
( in millions ) | 2009 | 2008 | 2007
sales and transfers of oil and gas produced net of production andadministrative costs | $ -4876 ( 4876 ) | $ -6863 ( 6863 ) | $ -4613 ( 4613 )
net changes in prices and production and administrative costs related tofuture production | 4840 | -18683 ( 18683 ) | 12344
extensions discoveries and improved recovery less related costs | 1399 | 663 | 1816
development costs incurred during the period | 2786 | 1774 | 1569
changes in estimated future development costs | -3641 ( 3641 ) | -1436 ( 1436 ) | -1706 ( 1706 )
revisions of previous quantity estimates | 5110 | 85 | 166
net changes in purchases and sales of minerals in place | -159 ( 159 ) | -13 ( 13 ) | 23
accretion of discount | 787 | 2724 | 1696
net change in income taxes | -4441 ( 4441 ) | 12633 | -6647 ( 6647 )
timing and other | -149 ( 149 ) | 184 | -31 ( 31 )
net change for the year | 1656 | -8932 ( 8932 ) | 4617
beginning of the year | 4035 | 12967 | 8350
end of year | $ 5691 | $ 4035 | $ 12967
net change for the year from discontinued operations | $ - | $ 284 | $ 528
.

Question: in millions , what was the average net change in discounted future cash flows for the three year period?
Answer: -886
Calculation: table_average(net change for the year, none)
Liquidity and Capital Resources
As of December 31, 2019 and 2018, we had cash and cash equivalents of $343.6 million and $566.3 million, respectively. We finance our operations primarily through sales to our customers and a majority of our customers are billed monthly. For customers with annual or multi-year contracts and those who opt for annual invoicing, we generally invoice only one annual period in advance and all invoicing occurs at the start of the respective subscription period. Revenue is deferred for such advanced billings. We also finance our operations from proceeds from issuance of stock under our stock plans, and proceeds from issuance of debt. We believe that our operations and existing liquidity sources will satisfy our cash requirements for at least the next 12 months
Our future capital requirements will depend on many factors, including revenue growth and costs incurred to support customer growth, acquisitions and expansions, sales and marketing, research and development, increased general and administrative expenses to support the anticipated growth in our operations, and capital equipment required to support our growing headcount and in support of our co-location data center facilities. Our capital expenditures in future periods are expected to grow in line with our business. We continually evaluate our capital needs and may decide to raise additional capital to fund the growth of our business, to further strengthen our balance sheet, or for general corporate purposes through public or private equity offerings or through additional debt financing. We also may in the future make investments in or acquire businesses or technologies that could require us to seek additional equity or debt financing. Access to additional capital may not be available, or on favorable terms
The table below provides selected cash flow information for the periods indicated (in thousands)
Table:
 |  | Year ended December 31, | 
 | 2019 | 2018 | 2017
Net cash provided by operating activities | $64,846 | $72,130 | $41,165
Net cash used in investing activities | (296,780) | (83,448) | (26,387)
Net cash provided by financing activities | 9,042 | 397,255 | 6,783
Effect of exchange rate changes | 169 | (800) | (724)
Net (decrease) increase in cash, cash equivalents, and restricted cash | $(222,723) | 385,137 | 20,837


Question: What is the percentage change in the net cash provided by operating activities between 2018 and 2019?
Answer: -10.1
Calculation: (64,846 - 72,130)/72,130
ADJUSTED EBITDA
(1) Fiscal 2019 average foreign exchange rate used for translation was 1.3255 USD/CDN.
(2) 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.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of fiscal 2018 which was 1.2773 USD/CDN.
Fiscal 2019 adjusted EBITDA increased by 10.0% (8.5% in constant currency) as a result of: • an increase in the American broadband services segment mainly as a result of strong organic growth combined with the impact of the MetroCast and FiberLight acquisitions; and • an increase in the Canadian broadband services segment resulting mainly from a decline in operating expenses.
For further details on the Corporation’s adjusted EBITDA, please refer to the "Segmented operating and financial results" section.
Table:
Years ended August 31, | 2019 (1) | 2018 (2) | Change | Change in constant currency (3) | Foreign exchange impact (3)
(in thousands of dollars, except percentages) | $ | $ | % | % | $
Canadian broadband services | 688,681 | 681,020 | 1.1 | 1.3 | (1,102)
American broadband services | 465,645 | 369,200 | 26.1 | 21.5 | 16,911
Inter-segment eliminations and other | (46,386) | (43,402) | 6.9 | 6.8 | (12)
 | 1,107,940 | 1,006,818 | 10.0 | 8.5 | 15,797


Question: What was the increase / (decrease) in Canadian broadband services from 2018 to 2019?
Answer: 7661
Calculation: 688,681 - 681,020
Stock Ownership Requirements
We believe that in order to align the interests of our executive officers with those of our stockholders, our executive officers should have a financial stake in our Company. We have maintained stock ownership requirements for our executive officers since October 2005. For FY19, our executive officers were required to hold the following minimum number of shares:
• CEO: 6x base salary; • CFO, COO and President: 3x base salary; and • Executive Vice Presidents: 2x base salary.
Stock options and unvested RSUs and PRUs do not count toward stock ownership requirements.
The executive officer is required to acquire and thereafter maintain the stock ownership required within four years of becoming an executive officer of NortonLifeLock (or four years following the adoption date of these revised guidelines). During the four-year transitional period, each executive officer must retain at least 50% of all net (after-tax) equity grants until the required stock ownership level has been met.
As of October 25, 2019, Messrs. Kapuria, Pilette and Taylor reached the stated ownership requirements for FY19. Transitioning or former executive officers and non-executive officers are not included in the table below. See the table below for individual ownership levels relative to the executive’s ownership requirement.
(1) Based on the closing price for a share of our common stock of $22.69 on October 25, 2019.
Table:
Executive Officer | Ownership Requirement (1) (# of shares) | Holdings as of October 25, 2019(# of shares)
Samir Kapuria | 39,665 | 186,735
Vincent Pilette | 85,941 | 785,906
Scott C. Taylor | 52,887 | 408,724


Question: What is the minimum number of shares needed by a Executive Vice President?
Answer: 2x base salary
21 Called up share capital and reserves
Other reserves in the Consolidated Statement of Changes in Equity on pages 151 to 152 are made up as follows:
The change in translation reserve includes a £1.4m credit transferred from retained earnings.
Table:
 | 1st January 2019 | Change in year | 31st December 2019
 | £m | £m | £m
Translation reserve | 30.3 | (45.0) | (14.7)
Net investment hedge reserve | (7.4) | 12.9 | 5.5
Cash flow hedges reserve | – | 3.3 | 3.3
Capital redemption reserve | 1.8 | – | 1.8
Employee Benefit Trust reserve | (2.5) | (4.0) | (6.5)
Total other reserves | 22.2 | (32.8) | (10.6)


Question: What does the change in translation reserve include?
Answer: a £1.4m credit transferred from retained earnings
Note 19—Earnings Per Share ("EPS")
Basic EPS is computed by dividing net income attributable to Leidos common stockholders by the basic weighted average number of shares outstanding. Diluted EPS is calculated to give effect to all potentially dilutive common shares that were outstanding during the reporting period. The dilutive effect of outstanding equity-based compensation awards is reflected in diluted EPS by application of the treasury stock method, only in periods in which such effect would have been dilutive for the period.
The Company issues unvested stock awards that have forfeitable rights to dividends or dividend equivalents. These stock awards are dilutive common share equivalents subject to the treasury stock method.
The weighted average number of shares used to compute basic and diluted EPS attributable to Leidos stockholders were:
Anti-dilutive stock-based awards are excluded from the weighted average number of shares outstanding used to compute diluted EPS. For fiscal 2019 and 2017, there were no significant anti-diluted equity awards. For fiscal 2018, there was 1 million of outstanding stock options and vesting stock awards that were anti-dilutive.
Table:
 |  | Year Ended | 
 | January 3, 2020 | December 28, 2018 | December 29, 2017
 |  | (in millions) | 
Basic weighted average number of shares outstanding | 143 | 151 | 152
Dilutive common share equivalents—stock options and other stock awards | 2 | 2 | 2
Diluted weighted average number of shares outstanding | 145 | 153 | 154


Question: What was the change in the Basic weighted average number of shares outstanding from 2017 to 2018?
Answer: -1
Calculation: 151 - 152
NET DEBT
The term net debt does not have any standardized meaning under IFRS. Therefore, it is unlikely to be comparable to similar measures presented by other issuers.
We define net debt as debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position. We include 50% of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies.
We consider net debt to be an important indicator of the company’s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents. We believe that certain investors and analysts use net debt to determine a company’s financial leverage.
Net debt has no directly comparable IFRS financial measure, but rather is calculated using several asset and liability categories from the statements of financial position, as shown in the following table.
Table:
 | 2019 | 2018
Debt due within one year | 3,881 | 4,645
Long-term debt | 22,415 | 19,760
50% of outstanding preferred shares | 2,002 | 2,002
Cash and cash equivalents | (145) | (425)
Net debt | 28,153 | 25,982


Question: What is the change in the debt due within one year in 2019?
Answer: -764
Calculation: 3,881-4,645
Section 5: Our people
We are working to attract and retain employees with the skills and passion to best serve our markets. This section provides information about our employee benefits obligations. It also includes details of our employee share plans and compensation paid to key management personnel.
5.1 Key management personnel compensation
Key management personnel (KMP) refers to those who have authority and responsibility for planning, directing and controlling the activities of the Group. For a list of key management personnel and additional disclosures, refer to the remuneration report on pages 38 to 53.
KMP aggregate compensation
During the financial years 2019 and 2018, the aggregate compensation provided to KMP was as follows:
Other transactions with our KMP and their related parties
During the financial years 2019 and 2018, apart from transactions disclosed in note 7.2 of the financial report, there were no other transactions with our KMP and their related parties.
Table:
 | CONSOLIDATED | 
 | 2019 $ | 2018 $
Short-term employee benefits | 3,728,367 | 2,780,820
Post-employment benefits | 151,851 | 184,614
Share-based payments | 651,748 | 320,560
Termination benefits | 367,015 | 841,940
 | 4,898,981 | 4,127,934


Question: What is the percentage change in the termination benefits from 2018 to 2019?
Answer: -56.41
Calculation: (367,015-841,940)/841,940
Property, plant and equipment consists of the following (in millions):
Depreciation expense was $52.3 million and $46.6 million for the years ended December 31, 2019 and 2018, respectively. These amounts included $9.1 million and $7.0 million of depreciation expense recognized within cost of revenue for the years ended December 31, 2019 and 2018, respectively.
As of December 31, 2019 and 2018 total net book value of equipment, cable-ships, and submersibles under capital leases consisted of $35.1 million and $40.0 million, respectively.
For the year ended December 31, 2018, our Energy segment recorded an impairment expense of $0.7 million, of which $0.4 million was due to station performance and $0.3 million was related to the abandonment of a station development project.
Table:
 | December 31, | 
 | 2019 | 2018
Cable-ships and submersibles | $ 246.5 | $ 251.1
Equipment, furniture and fixtures, and software | 214.1 | 148.0
Building and leasehold improvements | 48.9 | 47.3
Land | 36.8 | 32.8
Construction in progress | 14.3 | 12.9
Plant and transportation equipment | 13.5 | 12.0
 | 574.1 | 504.1
Less: Accumulated depreciation | 168.3 | 127.8
Total | $ 405.8 | $ 376.3


Question: What is the average Building and leasehold improvements?
Answer: 48.1
Calculation: (48.9 + 47.3) / 2
Contractual obligations and commitments
A summary of our principal contractual financial obligations and commitments at 31 March 2019 are set out below. In addition, information in relation to our participation in the current German spectrum licence auction and our commitments arising from the Group’s announcement on 9 May 2018 that it had agreed to acquire Liberty Global’s operations in Germany, the Czech Republic, Hungary and Romania (are set out in note 28 “Commitments”).
Notes: 1 This table includes obligations to pay dividends to non-controlling shareholders (see “Dividends from associates and to non-controlling shareholders” on page 160). The table excludes current and deferred tax liabilities and obligations under post employment benefit schemes, details of which are provided in notes 6 “Taxation” and 25 “Post employment benefits” respectively. The table also excludes the contractual obligations of associates and joint ventures.
2 See note 21 “Capital and financial risk management”.
3 See note 28 “Commitments”.
4 Primarily related to spectrum and network infrastructure.
5 Primarily related to device purchase obligations.
Table:
 |  |  |  |  | Payments due by period
 |  |  |  |  | €m
Contractual obligations and commitments1 | Total | < 1 year | 1–3 years | 3–5 years | >5 years
Financial liabilities2 | 86,160 | 21,953 | 11,404 | 14,881 | 37,922
Operating lease commitments3 | 10,816 | 2,834 | 2,881 | 1,689 | 3,412
Capital commitments3,4 | 3,012 | 1,514 | 1,274 | 173 | 51
Purchase commitments5 | 8,460 | 4,091 | 2,616 | 689 | 1,064
Total | 108,448 | 30,392 | 18,175 | 17,432 | 42,449


Question: What information does this table show?
Answer: summary of our principal contractual financial obligations and commitments at 31 March 2019
3 Segmental reporting continued
Capital additions, depreciation, amortisation and impairment
Capital additions include property, plant and equipment of £59.0m (2018: £33.5m), of which £8.1m (2018: £0.2m) was from acquisitions in the period, and other intangible assets of £72.0m (2018: £19.0m) of which £60.2m (2018: £9.1m) relates to acquired intangibles from acquisitions in the period. Right-of-use asset additions of £48.9m occurred during the 12 month period to 31st December 2019, of which £36.1m relates to additions on 1st January 2019 as a result of transition to IFRS 16, £11.7m relates to new leases entered into in 2019 and £1.1m from acquisitions. Capital additions split between the UK and rest of the world are UK £36.8m (2018: £20.1m) and rest of the world £143.1m (2018: £32.4m).
Table:
 | 2019 | 2019 | 2018 | 2018
 | Capital additions | Depreciation, amortisation and impairment | Capital additions | Depreciation and amortisation
 | £m | £m | £m | £m
Steam Specialties | 57.7 | 35.8 | 27.9 | 30.1
Electric Thermal Solutions | 81.6 | 18.4 | 6.0 | 13.6
Watson-Marlow | 40.6 | 22.4 | 18.6 | 14.4
Group total | 179.9 | 76.6 | 52.5 | 58.1


Question: What was the percentage change in capital additions in 2019 from 2018 for Steam Specialties?
Answer: 106.81
Calculation: (57.7-27.9)/27.9
11. Segment Information and Geographic Area Information
The following table sets forth certain geographic financial information for fiscal 2019, fiscal 2018 and fiscal 2017. Geographic net sales are determined based on our sales from our various operational locations.
Table:
 |  | Fiscal Year Ended | 
(Dollars in Millions) | April 27, 2019 | April 28, 2018 | April 29, 2017
Net Sales: |  |  | 
U.S. | $540.5 | $487.5 | $506.9
Malta | 148.5 | 184.0 | 155.5
China | 113.7 | 117.3 | 127.7
Canada | 101.6 | 54.4 | —
Other | 96.0 | 65.1 | 26.4
Total Net Sales | $1,000.3 | $908.3 | $816.5
Property, Plant and Equipment, Net: |  |  | 
U.S. | $83.9 | $63.3 | $44.9
Malta | 33.0 | 36.8 | 26.4
Belgium | 22.1 | 25.0 | —
China | 18.6 | 7.2 | 5.9
Other | 34.3 | 29.9 | 13.4
Total Property, Plant and Equipment, Net | $191.9 | $162.2 | $90.6


Question: What were the net sales in Malta in 2019?
Answer: 148.5
(23) Dividends
Our Board of Directors declared the following dividends payable in 2019 and 2018:
The declaration of dividends is solely at the discretion of our Board of Directors, which may change or terminate our dividend practice at any time for any reason without prior notice. On February 27, 2020, our Board of Directors declared a quarterly cash dividend of $0.25 per share.
Table:
Date Declared | Record Date | Dividend per Share | Total Amount | Payment Date
 |  |  | (in millions) | 
November 21, 2019 | 12/2/2019 | $0.250 | $273 | 12/13/2019
August 22, 2019 | 9/2/2019 | 0.250 | 273 | 9/13/2019
May 23, 2019 | 6/3/2019 | 0.250 | 274 | 6/14/2019
March 1, 2019 | 3/12/2019 | 0.250 | 273 | 3/22/2019
November 14, 2018 | 11/26/2018 | 0.540 | 586 | 12/7/2018
August 21, 2018 | 8/31/2018 | 0.540 | 584 | 9/14/2018
May 23, 2018 | 6/4/2018 | 0.540 | 588 | 6/15/2018
February 21, 2018 | 3/5/2018 | 0.540 | 586 | 3/16/2018


Question: How many different dates declared had a dividend per share of $0.250 in 2018 and 2019?
Answer: 4
Calculation: November 21, 2019##August 22, 2019##May 23, 2019##March 1, 2019
GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reconciles the beginning and ending fair value measurements of our servicing liabilities associated with transferring our rights to Charged-Off Receivables during the periods presented.
(1) Recognized in other gains (losses), net in the Consolidated Statements of Operations.
(2) Represents the reduction of our servicing liabilities due to the passage of time and collection of loan payments.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $3,016 | $2,071 | $—
Initial obligation from transfer of Charged-Off Receivables(1) | 2,705 | 2,461 | 2,379
Fair value changes recognized in other gains (losses), net(2) | (1,925) | (1,516) | (308)
Ending balance | $3,796 | $3,016 | $2,071


Question: Which years did the ending balance exceed $3,000 thousand?
Answer: 2019, 2018
Calculation: (2019:3,796),(2018:3,016)
Non-GAAP Measures
In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity.
They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below.
EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash.
The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017:
(1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.
Table:
 |  |  | Year Ended December 31,
(In thousands, unaudited) | 2019 | 2018 | 2017
Net income (loss) | $ (19,931) | $ (50,571) | $ 65,299
Add (subtract): |  |  | 
Interest expense, net of interest income | 136,660 | 134,578 | 129,786
Income tax benefit | (3,714) | (24,127) | (124,927)
Depreciation and amortization | 381,237 | 432,668 | 291,873
EBITDA | 494,252 | 492,548 | 362,031
Adjustments to EBITDA: |  |  | 
Other, net (1) | (8,847) | 549 | 19,314
Investment distributions (2) | 35,809 | 39,078 | 29,993
Gain on extinguishment of debt | (4,510) | — | —
Non-cash, stock-based compensation | 6,836 | 5,119 | 2,766
Adjusted EBITDA | $ 523,540 | $ 537,294 | $ 414,104


Question: What is the increase/ (decrease) in Income tax expense (benefit) from 2018 to 2019?
Answer: 20413
Calculation: -3,714-(-24,127)