hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
issuer purchases of equity securities the following table provides information about our repurchases of common stock during the three-month period ended december 31 , 2012 . period total number of shares purchased average price paid per total number of shares purchased as part of publicly announced program ( a ) amount available for future share repurchases the program ( b ) ( in millions ) .

Table:
period | total number of shares purchased | average price paid per share | total number of shares purchased as part of publicly announced program ( a ) | amount available for future share repurchases under the program ( b ) ( in millions )
october 1 2012 2013 october 28 2012 | 842445 | $ 93.38 | 842445 | $ 2522
october 29 2012 2013 november 25 2012 | 872973 | 90.86 | 872973 | 2443
november 26 2012 2013 december 31 2012 | 1395288 | 92.02 | 1395288 | 2315
total | 3110706 | $ 92.07 | 3110706 | $ 2315
( a ) we repurchased a total of 3.1 million shares of our common stock for $ 286 million during the quarter ended december 31 , 2012 under a share repurchase program that we announced in october 2010 .
( b ) our board of directors has approved a share repurchase program for the repurchase of our common stock from time-to-time , authorizing an amount available for share repurchases of $ 6.5 billion .
under the program , management has discretion to determine the dollar amount of shares to be repurchased and the timing of any repurchases in compliance with applicable law and regulation .
the program does not have an expiration date .
as of december 31 , 2012 , we had repurchased a total of 54.3 million shares under the program for $ 4.2 billion. .

Question: what is the total value of repurchased shares during december 2012 , in millions?
Answer: 128.4
Calculation: multiply(1395288, 92.02), divide(#0, const_1000000)
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
(1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
(2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
Table:
 |  |  | As of and for the Years Ended December 31, |  | 
 | 2017 | Recognition of Net Periodic Benefits Expense | Deferrals | Net Change in AOCL | 2018
 |  |  | (Dollars in millions) |  | 
Accumulated other comprehensive loss: |  |  |  |  | 
Pension plans: |  |  |  |  | 
Net actuarial (loss) gain | $(2,892) | 179 | (260) | (81) | (2,973)
Prior service benefit (cost) | 54 | (8) | — | (8) | 46
Deferred income tax benefit (expense)(1) | 1,107 | (418) | 65 | (353) | 754
Total pension plans | (1,731) | (247) | (195) | (442) | (2,173)
Post-retirement benefit plans: |  |  |  |  | 
Net actuarial (loss) gain | (250) | — | 257 | 257 | 7
Prior service (cost) benefit | (107) | 20 | — | 20 | (87)
Deferred income tax benefit (expense)(2) | 122 | (37) | (63) | (100) | 22
Total post-retirement benefit plans | (235) | (17) | 194 | 177 | (58)
Total accumulated other comprehensive loss | $(1,966) | (264) | (1) | (265) | (2,231)


Question: What is the percentage change in the deferred income tax benefit (expense) for post-retirement benefit plans in 2018 from 2017?
Answer: -81.97
Calculation: (22-122)/122
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows:
Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the “acquisition method”, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings’ equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers’ identifiable net assets of $229,865 over the total fair value of Navios Containers’ total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container’s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date.
As of November 30, 2018, Navios Holdings’ interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within “Bargain gain upon obtaining control” in the consolidated statements of comprehensive (loss)/income.
The results of operations of Navios Containers are included in Navios Holdings’ consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.
Table:
 | Period from January 1 to August 30, 2019 | Period from November 30 to December 31, 2018
Revenue | $89,925 | $12,053
Time charter, voyage and port terminal expenses | (3,976) | (546)
Direct vessel expenses | (44,088) | (5,282)
General and administrative expenses | (6,706) | (873)
Depreciation and amortization | (22,858) | (3,060)
Interest expense and finance cost | (10,519) | (1,204)
Other expense, net | (5,896) | (336)
Net (loss)/income from discontinued operations | $(4,118) | $752
Less: Net loss/(income) attributable to the noncontrolling interest | $3,968 | $(725)
Net (loss)/income attributable to Navios Holdings common stockholders | $(150) | $27


Question: Which years does the table provide information for discontinued operations?
Answer: 2019, 2018
Outstanding Indebtedness
At December 31, 2019 and 2018, our total debt outstanding consisted of the amounts set forth in the following table.
(1) Amounts are net of unamortized discounts and debt issuance costs of $25 million and $24 million as of December 31, 2019 and 2018, respectively. See Note 14, “Debt and Credit Facilities,” of the Notes to Consolidated Financial Statements for further details.
Table:
 | December 31, | 
(In millions) | 2019 | 2018
Short-term borrowings | $ 98.9 | $ 232.8
Current portion of long-term debt | 16.7 | 4.9
Total current debt | 115.6 | 237.7
Total long-term debt, less current portion(1) | 3,698.6 | 3,236.5
Total debt | 3,814.2 | 3,474.2
Less: Cash and cash equivalents | (262.4) | (271.7)
Net debt | $ 3,551.8 | $ 3,202.5


Question: What is the Total long-term debt, less current portion for 2019, without accounting for unamortized discounts and debt issuance costs?
Answer: 3673.6
Calculation: 3,698.6-25
performance graph the following graph compares the cumulative five-year total return provided shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and two customized peer groups . the old peer group includes intercontinentalexchange , inc. , nyse euronext and the nasdaq omx group inc . the new peer group is the same as the old peer group with the addition of cboe holdings , inc . which completed its initial public offering in june 2010 . an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer groups and the s&p 500 index on december 31 , 2005 and its relative performance is tracked through december 31 , 2010 . comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , an old peer group and a new peer group 12/05 12/06 12/07 12/08 12/09 12/10 cme group inc . s&p 500 old peer group *$ 100 invested on 12/31/05 in stock or index , including reinvestment of dividends . fiscal year ending december 31 . copyright a9 2011 s&p , a division of the mcgraw-hill companies inc . all rights reserved . new peer group the stock price performance included in this graph is not necessarily indicative of future stock price performance .

Table:
 | 2006 | 2007 | 2008 | 2009 | 2010
cme group inc . | $ 139.48 | $ 188.81 | $ 58.66 | $ 96.37 | $ 93.73
s&p 500 | 115.80 | 122.16 | 76.96 | 97.33 | 111.99
old peer group | 155.58 | 190.78 | 72.25 | 76.11 | 87.61
new peer group | 155.58 | 190.78 | 72.25 | 76.11 | 87.61
.

Question: what was the ratio of the performance as shown for the cme group inc . to the s&p 500 in 2017
Answer: 1.55
Calculation: divide(188.81, 122.16)
Cash and Cash Equivalents
Cash and cash equivalents consist of cash, checking accounts, money market accounts and temporary investments with maturities of three months or less when purchased. As of December 31, 2019 and 2018, the Company had no cash equivalents.
Restricted Cash
In connection with certain transactions, the Company may be required to deposit assets, including cash or investment shares, in escrow accounts. The assets held in escrow are subject to various contingencies that may exist with respect to such transactions. Upon resolution of those contingencies or the expiration of the escrow period, some or all the escrow amounts may be used and the balance released to the Company. As of December 31, 2019 and 2018, the Company had $72,000 and $140,000, respectively, deposited in escrow as restricted cash for the Shoom acquisition, of which any amounts not subject to claims shall be released to the pre-acquisition stockholders of Shoom pro-rata on the next anniversary dates of the closing date of the Shoom acquisition. As of December 31, 2019 and 2018, $72,000 and $70,000, respectively, was current and included in Prepaid Assets and Other Current Assets on the consolidated balance sheets. As of December 31, 2019 and 2018, $0 and $70,000 was non-current and included in Other Assets on the consolidated balance sheet.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts show in the statement of cash flows.
Table:
 | For the Years Ended December 31, | 
(in thousands)  | 2019 | 2018
Cash and cash equivalents | $4,777 | $1,008
Restricted cash | 72 | 70
Restricted cash included in other assets, noncurrent | --    | 70
Total cash, cash equivalents, and restricted cash in the balance sheet  | 4,849 | $1,148


Question: In which year  was Restricted cash included in other assets, noncurrent less than 70 thousands?
Answer: 2019
Calculation: locate and analyze Restricted cash included in other assets, noncurrent in row 5
6.4 Deed of cross guarantee
Pursuant to the iSelect Deed of Cross Guarantee (“the Deed”) and in accordance with ASIC Class Order 98/1418, the subsidiaries identified with a ‘2’ in note 6.2 are relieved from the requirements of the Corporations Act 2001 relating to the preparation, audit and lodgment of their financial reports.
iSelect Limited and the subsidiaries identified with a ‘2’ in note 6.2 together are referred to as the “Closed Group”. The Closed Group, with the exception of General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd, Energy Watch Services Pty Ltd and iSelect International Pty Ltd entered into the Deed on 26 June 2013.
General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd and Energy Watch Services Pty Ltd entered into the Deed on 1 July 2014, the date they were acquired as part of the Energy Watch Group acquisition. iSelect International entered the Deed on 8 September 2014. The effect of the Deed is that iSelect Limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the Closed Group.
The consolidated income statement of the entities that are members of the Closed Group is as follows:
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Consolidated income statement |  | 
Loss from continuing operations before income tax | (20,111) | (21,033)
Income tax benefit | 5,949 | 6,734
Net loss for the year | (14,162) | (14,299)
Retained earnings at the beginning of the period | 4,101 | 30,790
Transferred in from divested subsidiary | (8,676) | -
Net loss for the year | (14,162) | (14,299)
Dividends paid | - | (12,390)
Retained earnings at the end of the year | (18,737) | 4,101


Question: What is the percentage change in the income tax benefit from 2018 to 2019?
Answer: -11.66
Calculation: (5,949-6,734)/6,734
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
For the years ended December: (in millions)
(1) Excludes approximately $5.6 million of reserves related to notes receivable and tax refund receivables originated in 2016.
(2) Excludes approximately $0.4 million of reserves related to non-trade receivables.
(3) Amounts represent gross revenue and cost reversals to the estimated sales returns and allowances accounts.
(4) Amounts in 2019 and 2018 are reported within accrued expenses and other current liabilities, as Product Returns Liability (see Note 4 and 9).
(5) Amounts in 2019 and 2018 are reported within prepaid expenses and other current assets.
Table:
Description | Balance at Beginning of Period |  | Write-offs | Other | Balance at End of Period
Allowance for doubtful accounts |  |  |  |  | 
2019 | $1.0 | $1.0 | $(0.8) | $0.0 | $1.2 (1)
2018 | $1.1 | $0.7 | $(0.8) | $0.0 | $1.0 (1)
2017 | $9.1 | $1.0 | $(0.9) | $0.0 | $1.1 (1) (2)
Allowance for sales returns (4) |  |  |  |  | 
2019 | $0.0 | $0.0 | $0.0 | $0.0 | $0.0
2018 | $0.0 | $0.0 | $0.0 | $0.0 | $0.0
2017 | $1.4 | $1.4 | $0.0 | $(1.4) (3) | $1.4
Allowance for inventory returns (5) |  |  |  |  | 
2019 | $0.0 | $0.0 | $0.0 | $0.0 | $0.0
2018 | $0.0 | $0.0 | $0.0 | $0.0 | $0.0
2017 | $(0.6) | $(0.5) | $0.0 | $0.6 (3) | $(0.5)
Allowance for deferred tax assets |  |  |  |  | 
2019 | $18.3 | $(0.3) | $0.0 | $(1.2) | $16.8)
2018 | $18.3 | $(0.3) | $0.0 | $0.3 | $18.3
2017 | $69.0 | $(28.6) | $(2.9) | $(19.2) | $18.3


Question: What is the total allowances for sales returns write-offs between 2017 to 2019?
Answer: 0
Calculation: $0 + $0 + $0
Systems revenue of $7,604 million decreased 5.3 percent year to year as reported (4 percent adjusted for currency). Systems Hardware revenue of $5,918 million declined 7.0 percent as reported (6 percent adjusted for currency), driven primarily by declines in Power Systems and Storage Systems. Operating Systems Software revenue of $1,686 million grew 0.9 percent as reported (3 percent adjusted for currency) compared to the prior year.
Within Systems Hardware, IBM Z revenue decreased 1.1 percent as reported but was essentially flat adjusted for currency, reflecting the mainframe product cycles. Revenue declined through the first three quarters due to the end of the z14 product cycle, but there was strong growth in the fourth quarter driven by z15 shipments. The z15’s strong performance demonstrates client demand for technology that offers improved data privacy and resiliency in the hybrid cloud environment.
The z15 mainframe’s capabilities extend the platform’s differentiation with encryption everywhere, cloud-native development and instant recovery. In October, we announced OpenShift for IBM Z, bringing together the industry’s most comprehensive enterprise container and Kubernetes platform with the enterprise server
platforms of IBM Z and LinuxONE. IBM Z continues to deliver a high-value, secure and scalable platform for our clients.
Power Systems revenue decreased 13.5 percent as reported (12 percent adjusted for currency) year to year, due to the strong performance during the second half of 2018 driven by Linux and the introduction of the POWER9-based architecture in our mid-range and high-end products.
Storage Systems revenue decreased 8.9 percent as reported (8 percent adjusted for currency) year to year, with improvements in year-to-year performance in the fourth quarter of 2019, driven primarily by the launch of the next generation high-end storage
system DS8900 in November.
Within Systems, cloud revenue of $2.9 billion declined 4 percent as reported and 3 percent adjusted for currency.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue | $7,604 | $8,034 | (5.3)% | (4.1)%
Systems Hardware | $5,918 | $6,363 | (7.0)% | (5.9)%
IBM Z |  |  | (1.1) | (0.3)
Power Systems |  |  | (13.5) | (12.1)
Storage Systems |  |  | (8.9) | (7.6)
Operating Systems Software | 1,686 | 1,671 | 0.9 | 2.6


Question: What caused the Power Systems revenue to decline?
Answer: due to the strong performance during the second half of 2018 driven by Linux and the introduction of the POWER9-based architecture in our mid-range and high-end products.
Standard & Poor's Rating Services', a Standard & Poor's Financial Services LLC business ("S&P"), corporate credit rating is "BBB." Moody’s Investor Service, Inc.'s ("Moody's") applicable rating is "Baa2." Fitch Ratings', a wholly owned subsidiary of Fimlac, S.A. ("Fitch"), applicable rating is "BBB." The below table outlines the fees paid on the unused portion of the facility ("Facility Fee Rate") and letter of credit fees and borrowings ("Undrawn Letter of Credit Fee and Borrowing Spread") that corresponds to the applicable rating levels from S&P, Moody's and Fitch.
In the event the rating levels are split, the applicable fees and spread will be based upon the rating level in effect for two of the rating agencies, or, if all three rating agencies have different rating levels, the applicable fees and spread will be based upon the rating level that is between the rating levels of the other two rating agencies.
Table:
Ratings Level (S&P/Moody's/Fitch) | Facility Fee Rate | All-in Borrowing Spread
A-/A3/A- or above | 0.090% | 1.000%
BBB+/Baa1/BBB+ | 0.100% | 1.125%
BBB/Baa2/BBB (current level) | 0.125% | 1.250%
BBB-/Baa3/BBB- | 0.175% | 1.375%
BB+/Ba1/BB+ or lower | 0.225% | 1.625%


Question: What is the difference between the All-in Borrowing Spread and the Facility Fee Rate for Tyson Foods currently?
Answer: 1.13
Calculation: 1.250% - 0.125%
STOCK OPTIONS
The following is a summary of stock option activity during the years ended December 31, 2019 and 2018:
Table:
 | Number of Options Outstanding | Weighted Average Exercise Price | Average Remaining Contractual Life (in years) | Aggregate Intrinsic Value (thousands)
Outstanding – December 31, 2017 | 2,341,340 | $1.77 | 5.78 | $1,087
Options granted | 376,667 | 2.41 |  | 
Options exercised | 224,400 | 1.59 |  | 
Options forfeited | 6,961 | 1.42 |  | 
Outstanding – December 31, 2018 | 2,486,646 | $1.89 | 7.01 | $1,550
Options granted | 50,832 | 3.02 |  | 
Options exercised | - |  |  | 
Options forfeited | 181,281 | 2.23 |  | 
Outstanding – December 31, 2019 | 2,356,197 | $1.89 | 5.93 | $628
Exercisable – December 31, 2019 | 1,843,468 | $1.75 | 5.34 | $624


Question: What are the respective outstanding and exercisable options at December 31, 2019?
Answer: 2,356,197, 1,843,468
16. PRODUCT WARRANTIES
We establish a product warranty liability at the time of revenue recognition. Product warranties generally have terms of 12 months and cover nonconformance with specifications and defects in material or workmanship. For sales to distributors, our warranty generally begins when the product is resold by the distributor. The liability is based on estimated costs to fulfill customer product warranty obligations and utilizes historical product failure rates. Should actual warranty obligations differ from estimates, revisions to the warranty liability may be required.
Product warranty liability activity is as follows (in thousands):
Table:
 |  | Fiscal Years   | 
 | 2019 | 2018 | 2017
Balance — beginning of year | $5,756 | $3,672 | $1,039
(Divested)/acquired | — | (49) | 952
Provisions/(expense) | (3,053) | 1,865 | 1,737
Direct charges/(payments) | 570 | 268 | (56)
Balance — end of year | $3,273 | $5,756 | $3,672


Question: What is the average Direct charges/(payments) for 2017-2019?
Answer: 260.67
Calculation: (570 + 268 - 56) / 3
General and Administrative Expense
General and administrative expense increased by $15.4 million in 2019 compared to 2018. The increase was primarily due to a $9.8 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 89 employees as of December 31, 2018 to 113 employees as of December 31, 2019. There was an additional increase of $3.7 million in depreciation and amortization, $0.8 million to support compliance as a public company, a $0.6 million increase in office related expenses to support the administrative team, and an increase of $0.2 million in software subscription costs.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
General and administrative | $ 46,820 | $ 31,462 | $ 15,358 | 48.8%
% of revenue | 23% | 21% |  | 


Question: What was the % of revenue for General and administrative expense in 2019 and 2018?
Answer: 23, 21
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2005 9 . shareholders 2019 equity ( continued ) stockholder received proceeds , net of the underwriting discount , of $ 20.69 per share . the company did not sell any shares in , or receive any proceeds from , the secondary offering . concurrent with the closing of the secondary offering on december 21 , 2005 , the company entered into a common stock repurchase agreement with pca holdings llc . pursuant to the repurchase agreement , the company purchased 4500000 shares of common stock directly from pca holdings llc at the initial price to the public net of the underwriting discount or $ 20.69 per share , the same net price per share received by pca holdings llc in the secondary offering . these shares were retired on december 21 , 2005 . 10 . commitments and contingencies capital commitments the company had authorized capital expenditures of approximately $ 33.1 million and $ 55.2 million as of december 31 , 2005 and 2004 , respectively , in connection with the expansion and replacement of existing facilities and equipment . operating leases pca leases space for certain of its facilities and cutting rights to approximately 108000 acres of timberland under long-term leases . the company also leases equipment , primarily vehicles and rolling stock , and other assets under long-term leases of a duration generally of three years . the minimum lease payments under non-cancelable operating leases with lease terms in excess of one year are as follows : ( in thousands ) .

Table:
2006 | $ 24569
2007 | 21086
2008 | 14716
2009 | 9801
2010 | 6670
thereafter | 37130
total | $ 113972
capital lease obligations were not significant to the accompanying financial statements .
total lease expense , including base rent on all leases and executory costs , such as insurance , taxes , and maintenance , for the years ended december 31 , 2005 , 2004 and 2003 was $ 35.8 million , $ 33.0 million and $ 31.6 million , respectively .
these costs are included in cost of goods sold and selling and administrative expenses. .

Question: what was total lease expense , including base rent on all leases and executory costs , for the years ended december 31 , 2005 and 2004 , in millions?
Answer: 68.8
Calculation: add(35.8, 33.0)