hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 9 Earnings per share
The following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders.
(1) The calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options. It excludes options for which the exercise price is higher than the average market value of a BCE common share. The number of excluded options was 61,170 in 2019 and 12,252,594 in 2018.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Net earnings attributable to common shareholders – basic | 3,040 | 2,785
Dividends declared per common share (in dollars) | 3.17 | 3.02
Weighted average number of common shares outstanding (in millions) |  | 
Weighted average number of common shares outstanding – basic | 900.8 | 898.6
Assumed exercise of stock options (1) | 0.6 | 0.3
Weighted average number of common shares outstanding – diluted (in millions) | 901.4 | 898.9


Question: What does the calculation of the assumed exercise of stock options include?
Answer: the effect of the average unrecognized future compensation cost of dilutive options
The following tables present the recorded investment by portfolio segment and by class, excluding commercial financing receivables and other miscellaneous financing receivables at December 31, 2019 and 2018. Commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment, as they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.
Write-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019.
The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2019.
Table:
($ in millions) |  |  |  | 
At December 31, 2019: | Americas | EMEA | Asia Pacific | Total
Recorded investment: |  |  |  | 
Lease receivables | $ 3,419 | $1,186 | $  963 | $ 5,567
Loan receivables | 6,726 | 3,901 | 2,395 | 13,022
Ending balance | $10,144 | $5,087 | $3,359 | $18,590
Recorded investment, collectively evaluated for impairment | $10,032 | $5,040 | $3,326 | $18,399
Recorded investment, individually evaluated for impairment | $   112 | $   47 | $   32 | $   191
Allowance for credit losses |  |  |  | 
Beginning balance at January 1, 2019 |  |  |  | 
Lease receivables | $    53 | $   22 | $   24 | $     99
Loan receivables | 105 | 43 | 32 | 179
Total | $   158 | $   65 | $   56 | $   279
Write-offs | (42) | (3) | (18) | (63)
Recoveries | 1 | 0 | 1 | 2
Provision | 5 | (7) | (3) | (5)
Other* | (1) | 0 | (1) | (2)
Ending balance at December 31, 2019 | $   120 | $   54 | $   36 | $   210
Lease receivables | $    33 | $   23 | $   16 | $    72
Loan receivables | $    88 | $   31 | $   20 | $   138
Related allowance, collectively evaluated for impairment | $    25 | $   11 | $    4 | $    39
Related allowance, individually evaluated for impairment | $    96 | $   43 | $   32 | $   171


Question: What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?
Answer: 5313.5
Calculation: (6,726+3,901) / 2
Overview of the Markets We Serve
The U.S. mortgage loan servicing market is comprised of first and second lien mortgage loans. Even through housing downturns, the mortgage loan servicing market generally remains stable, as the total number of first lien mortgage loans outstanding tends to stay relatively constant. The number of second lien mortgage loans outstanding can vary based on a number of factors including loan-to-value ratios, interest rates and lenders' desire to own such loans.
While delinquent mortgage loans typically represent a small portion of the overall mortgage loan servicing market, the mortgage loan default process is long and complex and involves multiple parties, a significant exchange of data and documentation and extensive regulatory requirements. Providers in the default process must be able to meet strict regulatory guidelines, which we believe are best met through the use of proven technology.
The U.S. mortgage loan origination market consists of both purchase and refinance mortgage loan originations. The mortgage loan origination process is complex and involves multiple parties, significant data exchange and significant regulatory oversight, which requires a comprehensive, scalable solution developed by a company with substantial industry experience. According to the Mortgage Bankers Association ("MBA"), the U.S. mortgage loan origination market for purchase and refinance mortgage loan originations is estimated as follows (in billions):
Note: Amounts may not recalculate due to rounding.
(1) The 2019, 2018 and 2017 U.S. mortgage loan origination market for purchase and refinance originations is estimated by the MBA Mortgage Finance Forecast as of February 18, 2020, February 11, 2019 and October 16, 2018, respectively.
Table:
 | 2019 | 2018 | 2017
Mortgage loan originations(1): |  |  | 
Purchase | $1,272.0 | $1,185.0 | $1,143.0
Refinance | 796.0 | 458.0 | 616.0
Total | $2,068.0 | $1,643.0 | $1,760.0


Question: What was the percentage change in the total Mortgage loan originations between 2018 and 2019?
Answer: 25.87
Calculation: (2,068.0-1,643.0)/1,643.0
The following unaudited pro forma financial information is presented as if the acquisitions had taken place at the beginning of the periods presented and should not be taken as representative of the Company’s future consolidated results of operations. The following unaudited pro forma information includes adjustments for the amortization expense related to the identified intangible assets.
The following table summarizes the Company’s unaudited pro forma financial information is presented as if the acquisitions occurred on October 1, 2017 (amounts shown in thousands):
For the year ended September 30, 2018, revenue of $9.1 million and a net loss of $5.3 million related to the A2iA and ICAR businesses since the respective acquisition dates are included in the Company's consolidated statements of operations.
Table:
 | For the years ended September 30, | 
 | 2019 | 2018
Pro forma revenue | $86,206 | $78,130
Pro forma net income (loss) | $889 | $(12,268)


Question: What are the pro forma revenues in 2018 and 2019, respectively?
Answer: $86,206, $78,130
The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands):
(1) March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
 | 2019 | 2018
Total assets: |  | 
Solid Capacitors | $794,402 | $704,851
Film and Electrolytic (1) | 219,711 | 240,968
MSA | 234,419 | 254,193
Corporate | 69,563 | 22,911
 | $1,318,095 | $1,222,923


Question: Which years does the table provide information for total assets by reportable segment?
Answer: 2019, 2018
Australian Food’s VOC NPS (including Online) was up 3 pts on the prior year with Store‐controllable VOC steady on the prior year. Store‐controllable VOC improved on Q3’19 where scores were impacted by flood and drought effects on fruit and vegetable prices impacting quality and availability. Fruit & Vegetables and Availability scores improved 1 pt to 78% compared to June 2018, and 5 pts and 2 pts respectively vs. Q3’19. Team Attitude remained stable (89%) compared to June 2018.
In F20, Store‐controllable VOC will be reduced from seven metrics to five, removing Ease of Movement and Correct Price Tickets to simplify the focus for stores on the areas that offer the most opportunity for improvement.
Sales increased by 5.3% to $39.6 billion or 3.3% on a normalised basis. Comparable sales increased by 3.1% for the year with transaction growth of 1.8% and items per basket of 1.7% contributing to comparable item growth of 3.5%.
Despite some challenges during the year, sales momentum improved in H2 with strong growth across a number of Fresh categories. Sales in the second half also benefitted from successful campaigns including Disney Words and Earn & Learn. In Q4, comparable sales increased by 3.6% with comparable transaction growth of 1.4%. Comparable items per basket increased by 1.2%.
Metro continued to grow strongly with further refinement to price, promotional optimisation and range curation. An extra‐small store format was successfully launched in Kirribilli and new stores opened in Rozelle and Kings Cross. At the end of the financial year, 43 Metro‐branded stores and 16 small Woolworths Supermarkets were managed by the Metro team.
In WooliesX, Online VOC scores improved 2 pts to 81% at the end of June, with improvements in Delivery & Pick up and Ease of Website Navigation. Online sales grew 31% (normalised) to $1.4 billion driven by expanded offerings such as Same day, Delivery Now, Drive thru and Drive up.
Australian Food sales per square metre was $17,163 with normalised growth of 2.0% on the prior year. During the year, 24 new stores were opened (21 supermarkets and three Metros), eight were closed and 68 Renewals completed. At year‐end, there were 1,024 Woolworths Supermarkets and Metro stores.
Average prices declined 0.4% for the year, with modest inflation of 0.5% in the fourth quarter as a result of increases in a number of Fresh categories impacted by the drought including Fruit & Vegetables, Meat and Bakery.
Table:
 | F19 | F18 |  | CHANGE
$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 39,568 | 37,589 | 5.3% | 3.3%
EBITDA | 2,613 | 2,430 | 7.5% | 6.1%
Depreciation and amortisation | (756) | (673) | 12.3% | 12.3%
EBIT | 1,857 | 1,757 | 5.7% | 3.8%
Gross margin (%) | 28.7 | 29.0 | (24) bps | (24) bps
Cost of doing business (%) | 24.0 | 24.3 | (27) bps | (26) bps
EBIT to sales (%) | 4.7 | 4.7 | 2 bps | 2 bps
Sales per square metre ($) | 17,163 | 16,528 | 3.8% | 2.0%
Funds employed | 1,468 | 1,215 | 20.9% | 
ROFE (%) | 140.2 | 170.7 | (30.6) pts | (33.2) pts


Question: What is the percentage of Depreciation and amortisation in EBITDA in F19?
Answer: 28.93
Calculation: (756/2,613)
the following is a list of distribution locations including the approximate square footage and if the location is leased or owned: .

Table:
distribution facility location | approximate square footage | owned/leased facility
frankfort new york ( a ) | 924000 | owned
franklin kentucky | 833000 | owned
pendleton indiana | 764000 | owned
macon georgia | 684000 | owned
waco texas | 666000 | owned
casa grande arizona | 650000 | owned
hagerstown maryland ( b ) | 482000 | owned
hagerstown maryland ( b ) | 309000 | leased
waverly nebraska | 592000 | owned
seguin texas ( c ) | 71000 | owned
lakewood washington | 64000 | leased
longview texas ( c ) | 63000 | owned
longview , texas ( c ) 63000 owned ( a ) the frankfort , new york , distribution center began receiving merchandise in fourth quarter of fiscal 2018 , and is expected to begin shipping merchandise to stores in the first quarter of fiscal 2019 .
( b ) the leased distribution center in hagerstown is treated as an extension of the existing owned hagerstown location and is not considered a separate distribution center .
( c ) this is a mixing center designed to process certain high-volume bulk products .
the company 2019s store support center occupies approximately 260000 square feet of owned building space in brentwood , tennessee , and the company 2019s merchandising innovation center occupies approximately 32000 square feet of leased building space in nashville , tennessee .
the company also leases approximately 8000 square feet of building space for the petsense corporate headquarters , located in scottsdale , arizona .
item 3 .
legal proceedings the company is involved in various litigation matters arising in the ordinary course of business .
the company believes that any estimated loss related to such matters has been adequately provided for in accrued liabilities to the extent probable and reasonably estimable .
accordingly , the company currently expects these matters will be resolved without material adverse effect on its consolidated financial position , results of operations or cash flows .
item 4 .
mine safety disclosures not applicable. .

Question: what is the total leased property square footage?
Answer: 373000
Calculation: add(309000, 64000)
Restricted Stock Grants—During 2019 and 2018, the Company granted 0.321 and 0.410 shares, respectively, of restricted stock to certain employee and director participants under its share-based compensation plans. Restricted stock grants generally vest over a period of 1 to 4 years. The Company recorded $72.5, $109.7 and $63.0 of compensation expense related to outstanding shares of restricted stock held by employees and directors during 2019, 2018 and 2017, respectively. In 2018, this expense included $29.4 associated with accelerated vesting due to the passing of our former executive chairman. A summary of the Company’s nonvested shares activity for 2019 and 2018 is as follows:
At December 31, 2019, there was $77.9 of total unrecognized compensation expense related to nonvested awards granted to both employees and directors under the Company’s share-based compensation plans. That cost is expected to be recognized over a weighted-average period of 1.8 years. Unrecognized compensation expense related to nonvested shares of restricted stock grants is recorded as a reduction to additional paid-in capital in stockholder’s equity at December 31, 2019.
Employee Stock Purchase Plan—During 2019, 2018 and 2017, participants of the ESPP purchased 0.021, 0.020 and 0.020 shares, respectively, of Roper’s common stock for total consideration of $6.8, $5.4, and $4.2, respectively. All of these shares were purchased from Roper’s treasury shares.
Table:
 | Number of shares | Weighted-average grant date fair value
Nonvested at December 31, 2017 | 0.859 | $ 187.01
Granted | 0.410 | 278.29
Vested | (0.492) | 204.24
Forfeited | (0.038) | 191.51
Nonvested at December 31, 2018 | 0.739 | $ 225.93
Granted | 0.321 | 318.75
Vested | (0.290) | 209.05
Forfeited | (0.061) | 225.23
Nonvested at December 31, 2019 | 0.709 | $ 275.00


Question: What is the ratio of compensation expense related to outstanding shares of restricted stock during 2018 to the total price of restricted stock shares granted between 2017 and 2018? 
Answer: 0.96
Calculation: 109.7/(0.41*278.29)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 9. ACCOUNTS AND OTHER RECEIVABLE
Accounts and other receivable are recorded at net realizable value. Components of accounts and other receivable, net of reserves, are as follows:
Amounts billed, net consist of amounts that have been invoiced to our customers in accordance with terms and conditions, and are shown net of an allowance for doubtful accounts. These receivables are all short term in nature and do not include any financing components.
Unbilled receivables consist of amounts where we have satisfied our contractual obligations related to inventory stocking contracts with customers. Such amounts are typically invoiced to the customer upon their consumption of the inventory managed under the stocking contracts. We anticipate that substantially all unbilled receivables will be invoiced and collected over the next twelve months. These contracts do not include any financing components.
Table:
 | December 31, 2019 | December 31, 2018
Amounts billed, net | $227,528 | $80,709
Unbilled receivables | 19,036 | 19,733
Total receivables, net | $246,564 | $100,442


Question: What was the percentage change in net total receivables between 2018 and 2019?
Answer: 145.48
Calculation: ($246,564-$100,442)/$100,442
Segment Financial Results
Revenues
The following table sets forth revenues by segment for the periods presented (in millions):
(1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
Table:
 | Year ended December 31 |  | Variance | 
 | 2019 | 2018 | $ | %
Software Solutions | $1,012.3 | $962.0 | $50.3 | 5%
Data and Analytics | 165.4 | 154.5 | 10.9 | 7%
Corporate and Other (1) | (0.5) | (2.5) | 2.0 | NM
Total | $1,177.2 | $1,114.0 | $63.2 | 6%


Question: What was the dollar variance for software solutions?
Answer: 50.3
Uncertain Tax Positions
As of fiscal year end 2019, we had total unrecognized income tax benefits of $542 million. If recognized in future years, $397 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. As of fiscal year end 2018, we had total unrecognized income tax benefits of $566 million. If recognized in future years, $467 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. The following table summarizes the activity related to unrecognized income tax benefits:
We record accrued interest and penalties related to uncertain tax positions as part of income tax expense (benefit). As of fiscal year end 2019 and 2018, we had $42 million and $60 million, respectively, of accrued interest and penalties related to uncertain tax positions on the Consolidated Balance Sheets, recorded primarily in income taxes. During fiscal 2019, 2018, and 2017, we recognized income tax benefits of $14 million, expense of $5 million, and benefits of $5 million, respectively, related to interest and penalties on the Consolidated Statements of Operations.
We file income tax returns on a unitary, consolidated, or stand-alone basis in multiple state and local jurisdictions, which generally have statutes of limitations ranging from 3 to 4 years. Various state and local income tax returns are currently in the process of examination or administrative appeal.
Our non-U.S. subsidiaries file income tax returns in the countries in which they have operations. Generally, these countries have statutes of limitations ranging from 3 to 10 years. Various non-U.S. subsidiary income tax returns are currently in the process of examination by taxing authorities.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Balance at beginning of fiscal year | $ 566 | $  501 | $ 490
Additions related to prior years tax positions | 13 | 14 | 40
Reductions related to prior years tax positions | (101) | (11) | (9)
Additions related to current year tax positions | 98 | 105 | 70
Settlements | (2) | (7) | (4)
Reductions due to lapse of applicable statute of limitations | (32) | (36) | (86)
Balance at end of fiscal year | $ 542 | $  566 | $ 501


Question: In which years are the total unrecognized income tax benefits calculated for?
Answer: 2019, 2018, 2017
Stock Compensation Expense
The following table shows total stock-based compensation expense and related tax benefits included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017 (in thousands):
As a result of our acquisition of Rofin on November 7, 2016, we made a payment of $15.3 million due to the cancellation of options held by employees of Rofin. The payment was allocated between total estimated merger consideration of $11.1 million and post-merger stock-based compensation expense of $4.2 million, recorded in the first quarter of fiscal 2017, based on the portion of the total service period of the underlying options that have not been completed by the merger date.
During fiscal 2019, $4.8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.8 million was amortized into cost of sales and $1.5 million remained in inventory at September 28, 2019. During fiscal 2018, $4.7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.4 million was amortized into cost of sales and $1.5 million remained in inventory at September 29, 2018.
At fiscal 2019 year-end, the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $33.1 million. We do not estimate forfeitures. This cost will be amortized on a straight-line basis over a weighted-average period of approximately 1.5 years.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Cost of sales | $4,880 | $4,403 | $3,541
Research and development | 2,990 | 3,247 | 2,973
Selling, general and administrative | 28,596 | 25,088 | 23,911
Income tax benefit | (4,946) | (5,073) | (7,073)
 | $31,520 | $27,665 | $23,352


Question: What was the change in  Research and development in 2019 from 2018?
Answer: -257
Calculation: 2,990-3,247
Historical Cash Flows
The following table sets forth our cash flows for the periods indicated (in thousands):
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Cash flows from operating activities | $47,112 | $60,710 | $57,187
Cash flows used in investing activities | (73,414) | (13,377) | (168,795)
Cash flows (used in) / from financing activities | (130) | 2,399 | 67,303


Question: What was the sum of cash flows in 2019?
Answer: -26432
Calculation: 47,112-73,414-130
Contractual Obligations
Our principal commitments consist of obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms. The following table summarizes our contractual obligations at December 31, 2019 (in thousands):
Table:
 |  |  | Payment Due by period |  | 
 | Total | Less than 1 Year | 1-3 Years | 3-5 Years | More than 5 Years
Long-term debt obligations including interest | $334,500 | $17,250 | $317,250 | $— | $—
Operating lease obligations | 82,895 | 9,434 | 47,410 | 15,226 | 10,825
Software subscription and other contractual obligations | 18,726 | 12,371 | 6,355 | — | —
 | $436,121 | $39,055 | $371,015 | $15,226 | $10,825


Question: What are the company's principal commitments?
Answer: obligations for outstanding debt, leases for our office space, contractual commitments for professional service projects, and third-party consulting firms.