hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
8. Income Per Share
Basic income per share is calculated by dividing net earnings by the weighted average number of common shares outstanding for the applicable period. Diluted income per share is calculated after adjusting the denominator of the basic income per share calculation for the effect of all potential dilutive common shares outstanding during the period. The following table sets forth the computation of basic and diluted income per share:
For fiscal 2019, options and RSUs of 83,939 were excluded from the computation of diluted net income per share as their effect would have been anti-dilutive. For fiscal 2018 and fiscal 2017, the Company had no options or RSUs that were excluded from the computation of diluted net income per shares. RSAs for 594,382 shares in fiscal 2019, 363,413 shares in fiscal 2018 and 779,000 shares in fiscal 2017 were excluded from the calculation of diluted net income per share as these awards contain performance conditions that would not have been achieved as of the end of each reporting period had the measurement period ended as of that date.
Table:
 | April 27, 2019 | April 28, 2018 | April 29, 2017
Numerator: |  |  | 
Net Income (in millions) | $91.6 | $57.2 | $92.9
Denominator: |  |  | 
Denominator for Basic Earnings Per Share-Weighted Average Shares |  |  | 
Outstanding and Vested/Unissued Restricted Stock Units | 37,405,298 | 37,281,630 | 37,283,096
Dilutive Potential Common Shares-Employee Stock Options, |  |  | 
Restricted Stock Awards and Restricted Stock Units | 264,262 | 260,269 | 202,605
Denominator for Diluted Earnings Per Share | 37,669,560 | 37,541,899 | 37,485,701
Basic and Diluted Income Per Share: |  |  | 
Basic Income Per Share | $2.45 | $1.54 | $2.49
Diluted Income Per Share | $2.43 | $1.52 | $2.48


Question: How is basic income per share calculated?
Answer: by dividing net earnings by the weighted average number of common shares outstanding for the applicable period.
5. Other operating expenses
The expenses from logistics services provided by METRO LOGISTICS to companies intended for sale and non-group companies are offset by income from logistics services, which are reported under other operating income.
Table:
€ million | 2017/2018 | 2018/2019
Expenses from logistics services | 272 | 254
Losses from the disposal of fixed assets | 4 | 6
Impairment losses on goodwill | 0 | 3
Miscellaneous | 17 | 17
 | 293 | 279


Question: What is offset by income from logistics services?
Answer: The expenses from logistics services provided by METRO LOGISTICS to companies intended for sale and non-group companies
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data)    6. Tangible Fixed Assets and Vessels Under Construction
The movements in tangible fixed assets and vessels under construction are reported in the following table:
Vessels with an aggregate carrying amount of $4,407,156 as of December 31, 2019 (December 31, 2018: $4,304,252) have been pledged as collateral under the terms of the Group’s loan agreements (Note 13).
As of December 31, 2019, a number of increasingly strong negative indicators such as the difference between ship broker estimates of the fair market values and the carrying values of the Group’s Steam vessels, the lack of liquidity in the market for term employment for Steam vessels and reduced expectations for the estimated rates at which such term employment could be secured, together with the continued addition of modern, larger and more fuel efficient LNG carriers to the global fleet, prompted the Group to perform an impairment assessment of its vessels in accordance with the
Table:
 | Vessels | Office property and other tangible assets | Total tangible fixed assets | Vessels under construction
Cost |  |  |  | 
As of January 1, 2018 | 4,217,866 | 19,224 | 4,237,090 | 166,655
Additions | 49,036 | 4,678 | 53,714 | 637,046
Transfer from vessels under construction | 642,776 | — | 642,776 | (642,776)
Transfer under ‘‘Other non-current assets’’ | — | — | — | (1,650)
Fully amortized fixed assets | (10,000) | (192) | (10,192) | —
As of December 31, 2018 | 4,899,678 | 23,710 | 4,923,388 | 159,275
Additions | 26,233 | 1,454 | 27,687 | 450,918
Return of capital expenditures | (11,224) | — | (11,224) | —
Transfer from vessels under construction | 406,870 | — | 406,870 | (406,870)
Fully amortized fixed assets | (7,209) | — | (7,209) | —
As of December 31, 2019 | 5,314,348 | 25,164 | 5,339,512 | 203,323
Accumulated depreciation |  |  |  | 
As of January 1, 2018 | 460,815 | 3,709 | 464,524 | —
Depreciation | 144,611 | 863 | 145,474 | —
Fully amortized fixed assets | (10,000) | (192) | (10,192) | —
As of December 31, 2018 | 595,426 | 4,380 | 599,806 | —
Depreciation | 156,826 | 875 | 157,701 | —
Impairment loss on vessels | 162,149 | — | 162,149 | —
Fully amortized fixed assets | (7,209) | — | (7,209) | —
As of December 31, 2019 | 907,192 | 5,255 | 912,447 | —
Net book value |  |  |  | 
As of December 31, 2018 | 4,304,252 | 19,330 | 4,323,582 | 159,275
As of December 31, 2019 | 4,407,156 | 19,909 | 4,427,065 | 203,323


Question: What was the aggregate carrying amount of the vessels in 2018?
Answer: $4,304,252
Sales by Category
In addition to the above reporting segments, we also report revenue for the following three categories – (1) Access & Aggregation, (2) Subscriber Solutions & Experience and (3) Traditional & Other Products.
The following tables disaggregates our revenue by major source for the years ended December 31, 2019, 2018 and 2017:
(1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.
Table:
 |  |  | 2019
(In thousands) | Network Solutions | Services & Support | Total
Access & Aggregation | $289,980 | $58,894 | $348,874
Subscriber Solutions & Experience (1) | 144,651 | 8,269 | 152,920
Traditional & Other Products | 20,595 | 7,672 | 28,267
Total | $455,226 | $74,835 | $530,061


Question: What was the total revenue from Traditional & other Products?
Answer: 28,267
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 11. PROPERTY AND EQUIPMENT, NET
Property and equipment, net is comprised of the following:
Table:
 | December 31, | 
 | 2019 | 2018
Buildings and land | $1,693 | $1,737
Machinery and equipment | 108,945 | 41,330
Computer and communication equipment | 29,106 | 24,051
Furniture and fixtures | 4,119 | 3,203
Vehicles | 262 | 282
Leasehold improvements | 33,041 | 20,593
Construction in process | 9,089 | 867
 | 186,255 | 92,063
Less: Accumulated depreciation | (78,146) | (60,794)
Property and equipment, net | $108,109 | $31,269


Question: What was the amount of Computer and communication equipment in 2019?
Answer: 29,106
7. ACCRUED LIABILITIES
Other accrued expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us. Board compensation of $0.4 million at December 31, 2019 and 2018 represents accrued and unpaid board and committee fees from prior periods. In the first quarter of 2020, current and prior board members agreed to waive unpaid cash fees in exchange for share-based compensation awards with an aggregate grant-date fair value of approximately $0.1 million (see Note 18).
Table:
 | 2019 | 2018
Advances | 500 | -
Board compensation | 413 | 413
Other accrued expenses | 168 | 150
 | $1,081 | $563


Question: Which is the largest category (in amount) in 2019?
Answer: Advances
Calculation: 500 > 413 > 168
edwards lifesciences corporation notes to consolidated financial statements ( continued ) 2 . summary of significant accounting policies ( continued ) interim periods therein . the new guidance can be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of the change recognized at the date of the initial application . the company is currently assessing the impact this guidance will have on its consolidated financial statements , and has not yet selected a transition method . 3 . change in accounting principle effective january 1 , 2014 , the company changed its method of accounting for certain intellectual property litigation expenses related to the defense and enforcement of its issued patents . previously , the company capitalized these legal costs if a favorable outcome in the patent defense was determined to be probable , and amortized the capitalized legal costs over the life of the related patent . as of december 31 , 2013 , the company had remaining unamortized capitalized legal costs of $ 23.7 million , which , under the previous accounting method , would have been amortized through 2021 . under the new method of accounting , these legal costs are expensed in the period they are incurred . the company has retrospectively adjusted the comparative financial statements of prior periods to apply this new method of accounting . the company believes this change in accounting principle is preferable because ( 1 ) as more competitors enter the company 2019s key product markets and the threat of complex intellectual property litigation across multiple jurisdictions increases , it will become more difficult for the company to accurately assess the probability of a favorable outcome in such litigation , and ( 2 ) it will enhance the comparability of the company 2019s financial results with those of its peer group because it is the predominant accounting practice in the company 2019s industry . the accompanying consolidated financial statements and related notes have been adjusted to reflect the impact of this change retrospectively to all prior periods presented . the cumulative effect of the change in accounting principle was a decrease in retained earnings of $ 10.5 million as of january 1 , 2012 . the following tables present the effects of the retrospective application of the change in accounting principle ( in millions ) : .

Table:
consolidated balance sheet | as of december 31 2013 as reported | as of december 31 2013 as adjusted
other intangible assets net | $ 57.2 | $ 33.5
deferred income taxes | 70.1 | 79.0
total assets | 2724.7 | 2709.9
retained earnings | 2045.6 | 2030.8
total stockholders' equity | 1559.2 | 1544.4
total liabilities and stockholders' equity | 2724.7 | 2709.9
.

Question: what was the affect of the change in accounting principles on differed income taxes in millions?
Answer: 8.9
Calculation: subtract(79.0, 70.1)
NOTE 13—INCOME TAXES
On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act.
Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019.
The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act’s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities.
Income (loss) from continuing operations before income taxes includes the following components (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
United States | $ (535) | $ (51,049) | $ (70,566)
Foreign | 52,881 | 65,935 | 59,484
Total | $ 52,346 | $ 14,886 | $ (11,082)


Question: What are the components recorded under income (loss) from continuing operations before income taxes?
Answer: United States, Foreign
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2012 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

Table:
company/index | december 31 , 2012 | december 31 , 2013 | december 31 , 2014 | december 31 , 2015 | december 31 , 2016 | december 31 , 2017
o 2019reilly automotive inc . | $ 100 | $ 144 | $ 215 | $ 283 | $ 311 | $ 269
s&p 500 retail index | 100 | 144 | 158 | 197 | 206 | 265
s&p 500 | $ 100 | $ 130 | $ 144 | $ 143 | $ 157 | $ 187
.

Question: what is the roi of an investment in s&p500 from 2016 to 2017?
Answer: 19.1%
Calculation: subtract(187, 157), divide(#0, 157)
ITEM 6. SELECTED FINANCIAL DATA
The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data).
Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. “Legal Proceedings.” Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations."
Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Balance sheet and other data: |  |  |  |  | 
Cash and cash equivalents | $119,629 | $146,061 | $96,329 | $140,634 | $128,358
Working capital | 167,879 | 152,793 | 119,433 | 150,485 | 131,971
Total assets | 557,799 | 440,985 | 371,641 | 261,245 | 226,095
Total long-term obligations | 115,143 | 88,126 | 94,311 | 30,297 | 26,885
Total stockholders' equity | 355,651 | 277,589 | 232,827 | 191,249 | 170,131


Question: What was the change in total stockholders' equity between 2016 and 2017?
Answer: 41578
Calculation: 232,827-191,249
Geographical information
Net revenues by geography are based on the billing addresses of our customers. The following table represents net revenues by geographic area for the periods presented:
Note: The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan
Revenues from customers inside the U.S. were $2.8 billion, $2.8 billion, and $2.1 billion during fiscal 2019, 2018, and 2017, respectively. No other individual country accounted for more than 10% of revenues.
Table:
 |  | Year Ended | 
(In millions) | March 29, 2019 | March 30, 2018 | March 31, 2017
Americas | $3,028 | $3,031 | $2,329
EMEA | 1,002 | 1,048 | 955
APJ | 701 | 755 | 735
Total net revenues | $4,731 | $4,834 | $4,019


Question: What is the revenue from customers inside the U.S. in fiscal 2019?
Answer: $2.8 billion
Description of Business
Key Clients. We work with the leading communication service providers located around the world. A partial list of our key clients as of December 31, 2019 is included below:
Clients that represented 10% or more of our revenues for 2019 and 2018 were as follows (in millions, except percentages):
See the Significant Client Relationships section of our Management’s Discussion and Analysis (“MD&A”) for additional information regarding our business relationships with these key clients.
Research and Development. Our clients around the world are facing competition from new entrants and at the same time, are deploying new services at a rapid pace and dramatically increasing the complexity of their business operations. Therefore, we continue to make meaningful investments in R&D to ensure that we stay ahead of our clients’ needs and advance our clients’ businesses as well as our own. We believe our value proposition is to provide solutions that help our clients ensure that each customer interaction is an opportunity to create value and deepen the business relationship.
Our total R&D expenses for 2019 and 2018 were $128.0 million and $124.0 million, respectively, or approximately 13% and 14%, respectively, of our total revenues. We anticipate the level of R&D investment in the near-term to be relatively consistent with that of 2019.
There are certain inherent risks associated with significant technological innovations. Some of these risks are described in this report in our Risk Factors section below.
Table:
 |  | 2019 |  | 2018
 | Amount | % of Revenues | Amount | % of Revenues
Comcast | $ 229 | 23% | $221 | 25%
Charter | 195 | 20% | 179 | 20%


Question: Who does the company work with?
Answer: Leading communication service providers located around the world
Notes:
(1) Mobile penetration rate, market share and market position pertained to India market only.
(2) Based on number of mobile customers.
(3) Compared against 31 March 2018 and based on aggregate mobile customers.
Table:
 | Telkomsel | AIS | Airtel (1) | Globe
Country mobile penetration rate | 123% | 139% | 90% | 138%
Market share, 31 March 2019 (2) | 51.1% | 45.2% | 28.0% | 56.6%
Market share, 31 March 2018 (2) | 48.5% | 44.8% | 25.7% | 52.1%
Market position (2) | #1 | #1 | #2 | #1
Mobile customers (‘000) |  |  |  | 
- Aggregate | 168,642 | 41,491 | 384,078 | 83,490
- Proportionate | 59,025 | 9,676 | 144,770 | 39,307
Growth in mobile customers (3) (%) | -13% | 3.6% | -2.9% | 32%


Question: Which associate had the best % growth in mobile customers?
Answer: Globe
Calculation: 32% > 3.6% > -2.9% > -13%
2016 Collective Bargaining Negotiations
During 2016, we adopted changes to our defined benefit pension plans and other postretirement benefit plans to reflect the agreed upon terms and conditions of the collective bargaining agreements ratified in June 2016. The impact includes a net increase to Accumulated other comprehensive income of $2.9 billion (net of taxes of $1.8 billion).
The amount recorded in Accumulated other comprehensive income will be reclassified to net periodic benefit cost on a straight-line basis over the average remaining service period of the respective plans’ participants, which, on a weighted-average basis, is 12.2 years for defined benefit pension plans and 7.8 years for other postretirement benefit plans.
The above-noted reclassification resulted in a decrease to net periodic benefit cost and increase to pre-tax income of approximately $658 million during 2019, 2018 and 2017, respectively. Information for pension plans with an accumulated benefit obligation in excess of plan assets follows:
Information for pension plans with an accumulated benefit obligation in excess of plan assets follows:
Table:
 |  | (dollars in millions)
At December 31, | 2019 | 2018
Projected benefit obligation | $ 21,190 | $ 19,510
Accumulated benefit obligation | 21,134 | 19,461
Fair value of plan assets | 19,388 | 17,757


Question: What was the percentage change in the fair value of plan assets from 2018 to 2019?
Answer: 9.19
Calculation: 19,388 / 17,757 - 1
8 Directors’ emoluments
Directors represent the key management personnel of the Group under the terms of IAS 24 (Related Party Disclosures). Total remuneration is shown below.
Further details of salaries and short-term benefits, post-retirement benefits, share plans and long-term share incentive plans are shown in the Annual Report on Remuneration 2019 on pages 102 to 132. The share-based payments charge comprises a charge in relation to the Performance Share Plan and the Employee Share Ownership Plan (as described in Note 23).
Table:
 | 2019 | 2018
 | £m | £m
Salaries and short-term benefits | 4.1 | 3.7
Post-retirement benefits | 0.5 | 0.4
Share-based payments | 1.7 | 1.3
Total Directors' remuneration | 6.3 | 5.4


Question: In which year was the share-based payments larger?
Answer: 2019
Calculation: 1.7>1.3
Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging.
Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Operating income | $1,203 | $1,400 | $1,005
As percentage of net revenues | 12.6% | 14.5% | 12.0%


Question: What is the increase/ (decrease) in Operating income from 2017 to 2019?
Answer: 198
Calculation: 1,203-1,005