hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Share buybacks
On 28 January 2019, Vodafone announced the commencement of a new irrevocable and non-discretionary share buy-back programme. The sole purpose of the programme was to reduce the issued share capital of Vodafone and thereby avoid any change in Vodafone’s issued share capital as a result of the maturing of the second tranche of the mandatory convertible bond (‘MCB’) in February 2019.
In order to satisfy the second tranche of the MCB, 799.1 of million shares were reissued from treasury shares on 25 February 2019 at a conversion price of £1.8021. This reflected the conversion price at issue (£2.1730) adjusted for the pound sterling equivalent of aggregate dividends paid from August 2016 to February 2019.
The share buyback programme started in February 2019 and is expected to complete by 20 May 2019. Details of the shares purchased under the programme, including those purchased under irrevocable instructions, are shown below.
Table:
 | Number of shares purchased | Average price paid per share inclusive of transaction costs | Total number of shares purchased under publicly announced share buyback programme | Maximum number of shares that may yet be purchased under the programme
Date of share purchase | 000s | Pence | 000s | 000s
February 2019 | 14,529 | 135.17 | 14,529 | 784,539
March 2019 | 305,099 | 140.56 | 319,628 | 479,440
April 2019 | 290,570 | 142.20 | 610,198 | 188,870
May 2019 (to date) | 116,228 | 140.11 | 726,426 | 72,642
Total | 726,426 | 141.04 | 726,426 | 72,642


Question: What is the percentage change between shares purchased in February and March 2019?
Answer: 20
Calculation: (305,099-14,529)/14,529
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a) 1. Financial Statements
Reference is made to Item 8 for a list of all financial statements and schedules filed as a part of this Report.
2. Financial Statement Schedules
QuickLogic Corporation
Valuation and Qualifying Accounts
(in thousands)
All other schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes hereto.
Table:
 | Balance at Beginning of Period | Charged to Costs and Expenses | Write-offs | Balance at End of Period
Allowance for Doubtful Accounts: |  |  |  | 
Fiscal Year 2019 | $— | $— | $5 | $—
Fiscal Year 2018 | $— | $— | $— | $—
Fiscal Year 2017 | $— | $— | $— | $—
Allowance for Deferred Tax Assets: |  |  |  | 
Fiscal Year 2019 | $54,913 | $3,227 | $— | $58,140
Fiscal Year 2018 | $55,931 | $— | $(1,018) | $54,913
Fiscal Year 2017 | $79,150 | $— | $(23,219) | $55,931


Question: What are the respective balance at the end of the period for fiscal year 2018 and 2019?
Answer: $54,913, $58,140
5. Investment income and financing costs
Investment income comprises interest received from short-term investments and other receivables as well as certain foreign exchange movements. Financing costs mainly arise from interest due on bonds and commercial paper issued, bank loans and the results of hedging transactions used to manage foreign exchange and interest rate movements
Note: 1 Includes €305 million (2018: €187 million; 2017: €272 million) of interest on foreign exchange derivatives.
Table:
 | 2019 | 2018 | 2017
 | €m | €m | €m
Investment income: |  |  | 
Amortised cost | 286 | 339 | 426
Fair value through profit and loss | 147 | 24 | 20
Foreign exchange | – | 322 | 28
 | 433 | 685 | 474
Financing costs: |  |  | 
Items in hedge relationships: |  |  | 
Other loans | 17 | 74 | 170
Interest rate and cross-currency interest rate swaps | (414) | (128) | (235)
Fair value hedging instrument | (8) | 48 | 22
Fair value of hedged item | 10 | (36) | (16)
Other financial liabilities held at amortised cost: |  |  | 
Bank loans and overdrafts | 336 | 317 | 419
Bonds and other liabilities1 | 1,567 | 885 | 1,243
Interest (credit)/charge on settlement of tax issues | (1) | (11) | 47
Fair value through profit and loss: |  |  | 
Derivatives – options, forward starting swaps and futures | 391 | (75) | (244)
Foreign exchange | 190 | – | –
 | 2,088 | 1,074 | 1,406
Net financing costs | 1,655 | 389 | 932


Question: How much is the 2018 bonds and other liabilities, excluding the interest on foreign exchange derivatives?
Answer: 698
Calculation: 885-187
10 Taxation (continued)
There are unrecognised deferred tax assets on the following temporary differences (presented below before the application of the relevant tax rate) due to uncertainty over the level of profits in the non-REIT elements of the Group in future periods:
The Company recognises no deferred tax asset or liability (2018: nil).
Table:
£m | 2019 | 2018
Revenue losses – UK | 398.4 | 300.8
Capital losses – UK | 34.5 | 34.2
Derivative financial instruments | 172.7 | 184.9
Other temporary differences | 20.1 | 9.7
Total unrecognised temporary differences | 625.7 | 529.6


Question: What is the amount of capital losses in UK in 2019?
Answer: 34.5
(8) Accounts Receivable
The following table presents details of our accounts receivable balances:
We are exposed to concentrations of credit risk from residential and business customers. We generally do not require collateral to secure our receivable balances. We have agreements with other communications service providers whereby we agree to bill and collect on their behalf for services rendered by those providers to our customers within our local service area. We purchase accounts receivable from other communications service providers primarily on a recourse basis and include these amounts in our accounts receivable balance. We have not experienced any significant loss associated with these purchased receivables.
Table:
 | As of December 31, | 
 | 2019 | 2018
 | (Dollars in millions) | 
Trade and purchased receivables | $1,971 | 2,094
Earned and unbilled receivables | 374 | 425
Other | 20 | 21
Total accounts receivable | 2,365 | 2,540
Less: allowance for doubtful accounts | (106) | (142)
Accounts receivable, less allowance | $2,259 | 2,398


Question: What is the change in the earned and unbilled receivables?
Answer: -51
Calculation: 374-425
Teradyne determined the stock options’ expected life based upon historical exercise data for executive officers, the age of the executive officers and the terms of the stock option grant. Volatility was determined using historical volatility for a period equal to the expected life. The risk-free interest rate was determined using the U.S. Treasury yield curve in effect at the time of grant. Dividend yield was based upon an estimated annual dividend amount of $0.36 per share divided by Teradyne’s stock price on the grant date of $37.95 for the 2019 grants, $47.70 for the 2018 grants and $28.56 for the 2017 grants.
Stock compensation plan activity for the years 2019, 2018, and 2017, is as follows:
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Restricted Stock Units: |  |  | 
Non-vested at January 1 | 2,454 | 3,174 | 3,778
Awarded | 1,139 | 790 | 939
Vested | (1,237) | (1,382) | (1,434)
Forfeited | (87) | (128) | (109)
Non-vested at December31 | 2,269 | 2,454 | 3,174
Stock Options: |  |  | 
Outstanding at January 1 | 506 | 531 | 926
Granted | 102 | 69 | 111
Exercised | (280) | (94) | (501)
Forfeited | (7) | — | —
Expired | (2) | — | (5)
Outstanding at December 31 | 319 | 506 | 531
Vested and expected to vest at December 31 | 319 | 506 | 531
Exercisable at December 31 | 85 | 256 | 233


Question: In which year was the amount of Granted stocks the largest?
Answer: 2017
Calculation: 111>102>69
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: Why are Commercial financing receivables are excluded from financing receivables?
Answer: 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.
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
Other Redeemable Noncontrolling Interests—During the year ended December 31, 2019, the Company entered into an agreement with MTN to acquire MTN’s noncontrolling interests in each of the Company’s joint ventures in Ghana and Uganda for total consideration of approximately $523.0 million. The transaction is expected to close in the first quarter of 2020, subject to regulatory approval and other closing conditions. In addition, the Company, through a subsidiary of ATC Europe, entered into an agreement with its local partners in France to form Eure-et-Loir Réseaux Mobiles SAS (“Eure-et-Loir”), a telecommunications infrastructure company that owns and operates wireless communications towers in France. The Company’s controlling interest in Eure-et-Loir is 51% with local partners holding a 49% noncontrolling interest. The agreement provides the local partners with put options, which allow them to sell outstanding shares of Eure-et-Loir to the Company, and the Company with call options, which allow it to buy the noncontrolling shares of Eure-et-Loir. The put options, which are not under the Company’s control, cannot be separated from the noncontrolling interests. As a result, the combination of the noncontrolling interests and the redemption feature requires classification as redeemable noncontrolling interests in the consolidated balance sheet, separate from equity. The value of the Eure-et-Loir interests as of December 31, 2019 was $2.7 million.
The changes in Redeemable noncontrolling interests for the years ended December 31, 2019, 2018 and 2017 were as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance as of January 1, | $1,004.8 | $1,126.2 | $1,091.3
Additions to redeemable noncontrolling interests | 525.7 | — | —
Net income (loss) attributable to noncontrolling interests | 35.8 | (87.9) | (33.4)
Adjustment to noncontrolling interest redemption value | (35.8) | 86.7 | —
Adjustment to noncontrolling interest due to merger | — | (28.1) | —
Purchase of redeemable noncontrolling interest | (425.7) | — | —
Foreign currency translation adjustment attributable to noncontrolling interests | (8.3) | (92.1) | 68.3
Balance as of December 31, | $1,096.5 | $1,004.8 | $1,126.2


Question: What was the percentage change in balance as of December 31 between 2018 and 2019?
Answer: 9.13
Calculation: ($1,096.5-$1,004.8)/$1,004.8
The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell’s acquisition of EMC during fiscal 2016. VMware’s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented.
The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Total revenue | $777 | $639 | $474
Operating income | (287) | (247) | (239)
Net income | (204) | (832) | (234)
Net income attributable to VMware | (148) | (772) | (222)
Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B | $(0.63) | $(1.95) | $(0.56)
Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B | $(0.67) | $(1.93) | $(0.56)
Other comprehensive income (loss) | $— | $(26) | $35


Question: How many years did total revenue exceed $500 million?
Answer: 2
Calculation: 2020##2019
The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands):
The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively.
The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017.
Table:
 | 2019 | 2018 | 2017
Balance at beginning of fiscal year  | $5,841 | $3,115 | $2,799
Gross increases for tax positions of prior years | 62 | 21 | 184
Gross increases for tax positions of the current year | 39 | 2,893 | 163
Gross decreases for tax positions of prior years  | (3,672) | (188) | (31)
Balance at end of fiscal year | 2,270 | 5,841 | 3,115


Question: What was the amount of Gross increases for tax positions of prior years in 2019?
Answer: 62
10. Creditors: amounts falling due within one year
Trade creditors are non-interest bearing and are normally settled on 30 to 60-day terms. Other creditors are non-interest bearing.
The Directors consider that the carrying amount of trade creditors approximates their fair value.
Table:
 |  | 2019 | 2018
 | Notes | £ million | £ million
Trade creditors |  | 2.3 | 1.4
Owed to subsidiaries |  | 90.4 | 84.8
Accruals |  | 5.1 | 4.5
Deferred income |  | 3.2 | 4.4
Lease liabilities | 14 | 0.1 | –
Other taxes and social security costs |  | 0.4 | 0.5
Government grants | 12 | 0.7 | 0.3
 |  | 102.2 | 95.9


Question: What types of creditors are non-interest bearing?
Answer: Trade creditors, Other creditors
have access to liquidity by issuing bonds to public or private investors based on our assessment of the current condition of the credit markets . at december 31 , 2009 , we had a working capital surplus of approximately $ 1.0 billion , which reflects our decision to maintain additional cash reserves to enhance liquidity in response to difficult economic conditions . at december 31 , 2008 , we had a working capital deficit of approximately $ 100 million . historically , we have had a working capital deficit , which is common in our industry and does not indicate a lack of liquidity . we maintain adequate resources and , when necessary , have access to capital to meet any daily and short-term cash requirements , and we have sufficient financial capacity to satisfy our current liabilities . cash flows millions of dollars 2009 2008 2007 .

Table:
millions of dollars | 2009 | 2008 | 2007
cash provided by operating activities | $ 3234 | $ 4070 | $ 3277
cash used in investing activities | -2175 ( 2175 ) | -2764 ( 2764 ) | -2426 ( 2426 )
cash used in financing activities | -458 ( 458 ) | -935 ( 935 ) | -800 ( 800 )
net change in cash and cash equivalents | $ 601 | $ 371 | $ 51
operating activities lower net income in 2009 , a reduction of $ 184 million in the outstanding balance of our accounts receivable securitization program , higher pension contributions of $ 72 million , and changes to working capital combined to decrease cash provided by operating activities compared to 2008 .
higher net income and changes in working capital combined to increase cash provided by operating activities in 2008 compared to 2007 .
in addition , accelerated tax deductions enacted in 2008 on certain new operating assets resulted in lower income tax payments in 2008 versus 2007 .
voluntary pension contributions in 2008 totaling $ 200 million and other pension contributions of $ 8 million partially offset the year-over-year increase versus 2007 .
investing activities lower capital investments and higher proceeds from asset sales drove the decrease in cash used in investing activities in 2009 versus 2008 .
increased capital investments and lower proceeds from asset sales drove the increase in cash used in investing activities in 2008 compared to 2007. .

Question: what was the net working capital surplus for 2008 and 2009 , in millions?
Answer: 900
Calculation: multiply(const_1, const_1000), subtract(#0, 100)
13. Income Taxes
On December 22, 2017, the legislation commonly known as the Tax Cuts and Jobs Act (the “TCJA” or the “Act”) was enacted into law. The Act made comprehensive changes to the U.S. tax code, including, but not limited to: (1) reducing the U.S. federal corporate tax rate from 35% to 21%; (2) changing rules related to uses and limitations of net operating loss carry-forwards created in tax years beginning after December 31, 2017 as well as the repeal of the current carryback provisions for net operating losses arising in tax years ending after December 31, 2017; (3) immediate full expensing of certain qualified property; (4) creating a new limitation on deductible interest expense; (5) eliminating the corporate alternative minimum tax; (6) repeal of the deduction for income attributable to domestic production activities; and (7) changes in the manner in which international operations are taxed in the U.S. including a mandatory one- time transition tax on the accumulated untaxed earnings of foreign subsidiaries of U.S. shareholders.
In response to the TCJA, the U.S. Securities and Exchange Commission (“SEC”) staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of TCJA. The purpose of SAB 118 was to address any uncertainty or diversity of view in applying ASC Topic 740, Income Taxes in the reporting period in which the TCJA was enacted. SAB 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company’s financial statements for the reporting period which include the enactment date. SAB 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. For the year ended April 30, 2018, the Company recorded a provisional decrease in its deferred tax assets and liabilities for the reduction in the federal tax rate with a corresponding adjustment to the valuation allowance. During the year ended April 30, 2019, the Company completed the accounting for the tax effects of the TCJA with no material changes to the provisional estimate recorded in prior periods.
The TCJA also established the Global Intangible Low-Taxed Income (“GILTI”) provisions that impose a tax on foreign income in excess of a deemed return on tangible assets on foreign corporations. The Company does not anticipate being subject to GILTI due to the sale of Gillam in Fiscal 2018 and the treatment of FEI-Asia as a disregarded entity for U.S. tax purposes.
The provision for income taxes consisted of the following (in thousands):
Table:
 | 2019 | 2018
Current: |  | 
Federal | $8 | $ (869)
Foreign | 196 | -
State | 99 | (124)
Current provision | 303 | (993)
Deferred: |  | 
Federal | - | 10,702
Foreign | (247 ) | 267
State | - | 1,200
Deferred (benefit) tax | (247 ) | 12,169
Total provision | $56 | $11,176


Question: What is the total current provision for 2019 and 2018 respectively?
Answer: 303, (993)
Warranty Obligations
We offer warranties on certain products and record a liability for the estimated future costs associated with warranty claims at the time revenue is recognized. The warranty liability is based upon historical experience and our estimate of the level of future costs. While we engage in product quality programs and processes, our warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure.
We continuously monitor product returns for warranty and maintain a reserve for the related expenses based upon our historical experience and any specifically identified field failures. As we sell new products to our customers, we must exercise considerable judgment in estimating the expected failure rates. This estimating process is based on historical experience of similar products, as well as various other assumptions that we believe to be reasonable under the circumstances.
We provide for the estimated cost of product warranties at the time revenue is recognized. Warranty costs are reflected in the Consolidated Statement of Income as a Cost of revenues. A reconciliation of the changes in our warranty liability is as follows (in thousands):
Table:
 |  | Fiscal Year Ended | 
 | December 28,
2019 | December 29, 2018 | December 30, 2017
Balance at beginning of year | $2,102 | $ 3,662 | $2,972
Accruals | 3,881 | 3,181 | 8,115
Settlements | (4,041) | (4,741) | (7,425)
Balance at end of year | $1,942 | $2,102 | $3,662


Question: Where are the warranty costs reflected?
Answer: Consolidated Statement of Income as a Cost of revenues