hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Notes to Consolidated Financial Statements (continued)
Reconciliations of total segment net revenues and total segment operating income to consolidated net revenues and consolidated income before income tax expense are presented in the table below (amounts in millions):
(1) Includes other income and expenses from operating segments managed outside the reportable segments, including our Distribution business. Also includes unallocated corporate income and expenses.
(2) Reflects the net effect from recognition (deferral) of deferred net revenues, along with related cost of revenues, on certain of our online-enabled products.
(3) Intersegment revenues reflect licensing and service fees charged between segments.
(4) Reflects fees and other expenses, such as legal, banking, and professional services fees, related to the acquisition of King and associated integration activities, including related debt financings.
(5) Reflects restructuring initiatives, which include severance and other restructuring-related costs.
(6) Reflects a non-cash accounting charge to reclassify certain cumulative translation gains (losses) into earnings due to the substantial liquidation of certain of our foreign entities.
(7) Reflects the impact of other unusual or unique tax-related items and activities.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Reconciliation to consolidated net revenues: |  |  | 
Segment net revenues | $5,969 | $6,835 | $6,765
Revenues from non-reportable segments (1) | 462 | 480 | 410
Net effect from recognition (deferral) of deferred net revenues (2) | 101 | 238 | (139)
Elimination of intersegment revenues (3) | (43) | (53) | (19)
Consolidated net revenues | $6,489 | $7,500 | $7,017
Reconciliation to consolidated income before income tax expense: |  |  | 
Segment operating income | $2,054 | $2,446 | $2,417
Operating income (loss) from non-reportable segments (1) | 24 | 31 | (19)
Net effect from recognition (deferral) of deferred net revenues and related cost of revenues (2) | 52 | 100 | (71)
Share-based compensation expense | (166) | (209) | (178)
Amortization of intangible assets | (203) | (370) | (757)
Fees and other expenses related to the acquisition of King (4) | — | — | (15)
Restructuring costs (5) | (137) | (10) | (15)
Other non-cash charges (6) | — | — | (14)
Discrete tax-related items (7) | (17) | — | (39)
Consolidated operating income | 1,607 | 1,988 | 1,309
Interest and other expense (income), net | (26) | 71 | 146
Loss on extinguishment of debt | — | 40 | 12
Consolidated income before income tax expense | $1,633 | $1,877 | $1,151


Question: What was the segment net revenue in 2019?
Answer: $5,969
CREDIT RISK
In many instances, trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time.
The following table provides further details on trade receivables, net of allowance for doubtful accounts.
Table:
AT DECEMBER 31 | 2019 | 2018
Trade receivables not past due | 2,082 | 2,091
Trade receivables past due, net of allowance for doubtful accounts |  | 
Under 60 days | 541 | 508
60 to 120 days | 232 | 304
Over 120 days | 64 | 72
Trade receivables, net of allowance for doubtful accounts | 2,919 | 2,975


Question: What is the change in trade receivables not past due in 2019?
Answer: -9
Calculation: 2,082-2,091
For 2019, we reported a net income of $1,032 million, compared to a net income of $1,287 million and $802 million for 2018 and 2017, respectively.
The 2019 net income represented diluted earnings per share of $1.14 compared to $1.41 and $0.89 for 2018 and 2017, respectively.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Net income attributable to parent company | $1,032 | $1,287 | $802
As percentage of net revenues | 10.8% | 13.3% | 9.6%


Question: What is the increase/ (decrease) in net income attributable to parent company from 2018 to 2019?
Answer: -255
Calculation: 1,032-1,287
Item 5. Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
The Company’s common stock is traded on the NASDAQ Stock Market LLC under the symbol SAFM.
The number of stockholders of record as of December 12, 2019, was 2,742. The number of beneficial owners of our stock is greater than the number of holders of record, and the exact number is unknown.
The amount of future common stock dividends will depend on our earnings, financial condition, capital requirements, the effect a dividend would have on the Company's compliance with financial covenants and other factors, which will be considered by the Board of Directors on a quarterly basis.
During its fourth fiscal quarter, the Company repurchased shares of its common stock as follows:
1  All purchases were made pursuant to the Company's Stock Incentive Plan, as amended and restated on February 11, 2016, under which shares were withheld to satisfy tax withholding obligations.
2  On May 31, 2018, the Company’s Board of Directors expanded and extended the share repurchase program originally approved on October 22, 2009, under which the Company was originally authorized to purchase up to one million shares of its common stock and is now authorized to purchase up to two million shares of its common stock in open market transactions or negotiated purchases, subject to market conditions, share price and other considerations. The authorization will expire on May 31, 2021. During the fourth quarter of fiscal 2018, the Company purchased 823,385 shares in open market transactions under this program. The Company’s repurchases of vested restricted stock to satisfy tax withholding obligations of its Stock Incentive Plan participants are not made under the 2018 general repurchase plan.
3  Does not include vested restricted shares that may yet be repurchased under the Stock Incentive Plan as described in Note 1.
Table:
Period | (a) Total Number of Shares Purchased (1) | (b) Average Price Paid per Share | (c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2) | (d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs (2)(3)
Aug. 1 - Aug. 31, 2019  | — | — | — | 1,176,615
Sep. 1 - Sep. 30, 2019  | 901 | $151.33 | 901 | 1,176,615
Oct. 1 - Oct. 31, 2019  | 34,344 | $154.81 | 34,344 | 1,176,615
Total  | 35,245 | $154.72 | 35,245 | 1,176,615


Question: Which market is the company's common stock traded on?
Answer: NASDAQ Stock Market LLC
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)      Investment in associates and joint venture consist of the following:
The additions of $158 relate to the investment in Gastrade (December 31, 2018: $136). On February 9, 2017, GasLog acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. GasLog, as well as being a shareholder, will provide operations and maintenance (‘‘O&M’’) services for the FSRU through an O&M agreement which was signed on February 23, 2018.
Table:
 | Associates | 
 | 2018 | 2019
As of January 1, | 20,800 | 20,713
Additions | 136 | 158
Share of profit of associates | 1,800 | 1,627
Dividend declared | (2,023) | (878)
As of December 31, | 20,713 | 21,620


Question: How many percent of shareholding in Gastrade did GasLog acquire?
Answer: 20%
The Group’s revenue mainly comprises the sale of goods in-store and online, and hospitality and leisure services. Revenue is recognised when control of the goods has transferred to the customer or when the service is provided at an amount that reflects the consideration to which the Group expects to be entitled.
For sale of goods in-store, control of the goods transfers to the customer at the point the customer purchases the goods in-store. For sale of goods online, control of the goods transfers to the customer at the point the goods are delivered to, or collected by, the customer. Where payment for the goods is received prior to control transferring to the customer, revenue recognition is deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until the goods have been delivered to, or collected by, the customer.
Woolworths Rewards points granted by the Group provide customers with a material right to a discount on future purchases. The amounts allocated to Woolworths Rewards points are deferred in contract liabilities within trade and other payables in the Consolidated Statement of Financial Position until redeemed by the customer.
Table:
 | 2019 | 2018
 | 53 WEEKS | 52 WEEKS
 | $M | $M
Sale of goods in-store | 54,720 | 52,533
Sale of goods online | 2,534 | 1,883
Leisure and hospitality services | 1,671 | 1,612
Other | 1,059 | 916
Total | 59,984 | 56,944


Question: What proportion does leisure and hospitality services constitute in the total revenue in 2019?
Answer: 2.79
Calculation: 1,671/59,984
Backlog
As reflected in the table above, total backlog decreased $663.5 million from September 30, 2018 to September 30, 2019. The decrease in backlog is primarily due to progression of work in 2019 on four large contracts awarded to CTS in fiscal 2018. In addition, we recorded a net decrease to backlog of $104.5 million on October 1, 2018 for the impact of the adoption of ASC 606. Changes in exchange rates between the prevailing currency in our foreign operations and the U.S. dollar as of September 30, 2019 decreased backlog by $79.7 million compared to September 30, 2018.
Table:
 | September 30,    | September 30,    
 | 2019 | 2018
 |  | (in millions)   
Total backlog     |  | 
Cubic Transportation Systems | $  2,953.3 | $  3,544.9
Cubic Mission Solutions | 103.7 | 77.0
Cubic Global Defense | 344.0 | 442.6
Total   | $  3,401.0 | $  4,064.5


Question: What are the segments under Total Backlog in the table?
Answer: Cubic Transportation Systems, Cubic Mission Solutions, Cubic Global Defense
NOTE 2 — EARNINGS PER SHARE
Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
The components of basic and diluted EPS were as follows:
Anti-dilutive stock-based awards excluded from the calculations of diluted EPS were immaterial during the periods presented.
Table:
(In millions, except earnings per share) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Net income available for common shareholders (A) | $  39,240 | $  16,571 | $  25,489
Weighted average outstanding shares of common stock (B) | 7,673 | 7,700 | 7,746
Dilutive effect of stock-based awards | 80 | 94 | 86
Common stock and common stock equivalents (C) | 7,753 | 7,794 | 7,832
Earnings Per Share |  |  | 
Basic (A/B) | $ 5.11 | $ 2.15 | $ 3.29
Diluted (A/C) | $ 5.06 | $ 2.13 | $ 3.25


Question: How is basic earnings per share computed?
Answer: Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period.
15. ASSET UNDER DEVELOPMENT
In May 2018, upon the completion of the Hilli FLNG conversion and commissioning, we reclassified $1,296 million to "Vessels and equipment, net" in our consolidated balance sheet as of December 31, 2018.
In December 2018, we entered into agreements with Keppel for the conversion of the Gimi to a FLNG and consequently reclassified the carrying value of the Gimi of $20.0 million from "Vessels and equipment, net" to "Asset under development".
In February 2019, Golar entered into an agreement with BP for the employment of a FLNG unit, Gimi, to service the Greater Tortue Ahmeyim project for a 20-year period expected to commence in 2022.
In April 2019, we issued the shipyard with a Final Notice to Proceed with conversion works that had been initiated under the Limited Notice to Proceed. We also completed the sale of 30% of the total issued ordinary share capital of Gimi MS Corp to First FLNG Holdings (see note 5). The estimated conversion cost of the Gimi is approximately $1.3 billion.
Table:
(in thousands of $) | 2019 | 2018
As of January 1 | 20,000 | 1,177,489
Additions | 372,849 | 118,942
Transfer to vessels and equipment, net (note 16) | — | (1,296,431)
Transfer from vessels and equipment, net (note 16) | — | 20,000
Transfer from other non-current assets (note 17) | 31,048 | —
Interest costs capitalized | 10,351 | —
As of December 31 | 434,248 | 20,000


Question: What was the percentage change in asset under development as of December 31 between 2018 and 2019?
Answer: 2071.24
Calculation: (434,248 - 20,000)/20,000
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 4: CASH AND CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents and restricted cash consisted of the following:
Short-term deposits and highly liquid funds relate to amounts held in banks for general financing purposes and represent deposits with an original maturity of less than three months
Cash deposits and cash equivalents in excess of amounts covered by government-provided insurance are exposed to loss in the event of non-performance by financial institutions. Navios Holdings does maintain cash deposits and equivalents in excess of government provided insurance limits. Navios Holdings reduces exposure to credit risk by dealing with a diversified group of major financial institutions. See also Note 2(e).
Table:
 | December 31, 2019 | December 31,2018
Cash on hand and at banks | $77,041 | $131,432
Short-term deposits and highly liquid funds | 950 | 6,450
Restricted cash | 736 | 12,892
Cash and cash equivalents and restricted cash | $78,727 | $150,774


Question: Which years did Cash and cash equivalents and restricted cash exceed $100,000?
Answer: 2018
Calculation: (2018:150,774)
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) as of december 31 , 2006 , there was $ 8330000 of total unrecognized compensation costs related to the restricted stock awards . the company expects to recognize the cost of these stock awards over a weighted-average period of 2.5 years . 5 . accrued liabilities the components of accrued liabilities are as follows: .

Table:
( in thousands ) | december 31 , 2006 | december 31 , 2005
bonuses and incentives | $ 29822 | $ 21895
medical insurance and workers 2019 compensation | 18279 | 18339
vacation and holiday pay | 14742 | 14159
customer volume discounts and rebates | 13777 | 13232
franchise and property taxes | 8432 | 8539
payroll and payroll taxes | 5465 | 4772
other | 9913 | 5889
total | $ 100430 | $ 86825
6 .
employee benefit plans and other postretirement benefits in connection with the acquisition from pactiv , pca and pactiv entered into a human resources agreement which , among other items , granted pca employees continued participation in the pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee .
effective january 1 , 2003 , pca adopted a mirror-image pension plan for eligible hourly employees to succeed the pactiv pension plan in which pca hourly employees had participated though december 31 , 2002 .
the pca pension plan for hourly employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through december 31 , 2002 .
all assets and liabilities associated with benefits earned through december 31 , 2002 for hourly employees and retirees of pca were retained by the pactiv plan .
effective may 1 , 2004 , pca adopted a grandfathered pension plan for certain salaried employees who had previously participated in the pactiv pension plan pursuant to the above mentioned human resource agreement .
the benefit formula for the new pca pension plan for salaried employees is comparable to that of the pactiv plan except that the pca plan uses career average base pay in the benefit formula in lieu of final average base pay .
the pca pension plan for salaried employees recognizes service earned under both the pca plan and the prior pactiv plan .
benefits earned under the pca plan are reduced by retirement benefits earned under the pactiv plan through april 30 , 2004 .
all assets and liabilities associated with benefits earned through april 30 , 2004 for salaried employees and retirees of pca were retained by the pactiv plan .
pca maintains a supplemental executive retirement plan ( 201cserp 201d ) , which augments pension benefits for eligible executives ( excluding the ceo ) earned under the pca pension plan for salaried employees .
benefits are determined using the same formula as the pca pension plan but in addition to counting .

Question: what was the percent of the bonuses and incentives of the total accrued liabilities
Answer: 29.7%
Calculation: divide(29822, 100430)
12. Income taxes
Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes.
1 Adjustment of previous year according to explanation in notes.
The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%).
At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.
Table:
€ million | 2017/2018 | 2018/2019
Actual taxes | 173 | 215
thereof Germany | (14) | (9)
thereof international | (159) | (206)
thereof tax expenses/income of current period | (194) | (221)
thereof tax expenses/income of previous periods | (−21) | (−6)
Deferred taxes | 43 | 83
thereof Germany | (39) | (104)
thereof international | (4) | (−21)
 | 216 | 298


Question: What are the recognised income tax expenses in 2019?
Answer: €298 million
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reflects the impact of consolidation of GS Holdings into the Consolidated Statements of Operations for the years indicated.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Total revenue | $529,646 | $414,673
Total costs and expenses | 408,693 | 261,883
Operating profit | 120,953 | 152,790
Total other income (expense), net | (22,297) | (19,276)
Net income | $98,656 | $133,514


Question: What was the percentage change in the net income between 2018 and 2019?
Answer: -26.11
Calculation: (98,656-133,514)/133,514
Balance sheet
Under IAS 12 Income Taxes, provision is made for the deferred tax assets and liabilities associated with the revaluation of assets and liabilities at the corporate tax rate expected to apply to the Group at the time the temporary differences are expected to reverse. For those UK assets and liabilities benefiting from REIT exemption the relevant tax rate will be 0 per cent (2018: 0 per cent), and for other UK assets and liabilities the relevant rate will be 19 per cent if the temporary difference is expected to be realised before 1 April 2020 and 17 per cent if it is expected to be realised on or after 1 April 2020 (2018: 19 per cent before 1 April 2020, 17 per cent thereafter). For Spanish assets and liabilities the relevant tax rate will be 25 per cent (2018: 25 per cent).
Movements in the provision for deferred tax:
The net deferred tax provision of £0.9 million predominantly arises in respect of the revaluation of development property at intu Costa del Sol, partially offset by associated tax losses.
Table:
£m | Investment and development property | Other temporary differences | Total
Provided deferred tax provision/(asset): |  |  | 
At 1 January 2018 | 24.6 | (0.9) | 23.7
Recognised in the income statement | (5.5) | (0.3) | (5.8)
Foreign exchange movements | 0.1 | – | 0.1
At 31 December 2018 | 19.2 | (1.2) | 18.0
Recognised in the income statement | (16.4) | (0.2) | (16.6)
Foreign exchange movements | (0.5) | – | (0.5)
At 31 December 2019 | 2.3 | (1.4) | 0.9


Question: What is the percentage change in the provided deferred tax provision for investment and development property from 1 January 2018 to 31 December 2019?
Answer: -90.65
Calculation: (2.3-24.6)/24.6
stock price performance the following graph shows a comparison of the cumulative total return on our common stock , the standard & poor 2019s 500 index and the standard & poor 2019s retail index . the graph assumes that the value of an investment in our common stock and in each such index was $ 100 on december 31 , 2011 , and that any dividends have been reinvested . the comparison in the graph below is based solely on historical data and is not intended to forecast the possible future performance of our common stock . comparison of cumulative total return among advance auto parts , inc. , s&p 500 index and s&p retail index company/index december 31 , december 29 , december 28 , january 3 , january 2 , december 31 .

Table:
company/index | december 31 2011 | december 29 2012 | december 28 2013 | january 3 2015 | january 2 2016 | december 31 2016
advance auto parts | $ 100.00 | $ 102.87 | $ 158.46 | $ 228.88 | $ 217.49 | $ 244.64
s&p 500 index | 100.00 | 114.07 | 152.98 | 174.56 | 177.01 | 198.18
s&p retail index | 100.00 | 122.23 | 178.55 | 196.06 | 245.31 | 256.69
.

Question: what is the rate of return on an investment in advance auto parts from 2015 to 2016?
Answer: -5.0%
Calculation: subtract(217.49, 228.88), divide(#0, 228.88)