hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
intel corporation notes to consolidated financial statements ( continued ) the aggregate fair value of awards that vested in 2015 was $ 1.5 billion ( $ 1.1 billion in 2014 and $ 1.0 billion in 2013 ) , which represents the market value of our common stock on the date that the rsus vested . the grant-date fair value of awards that vested in 2015 was $ 1.1 billion ( $ 949 million in 2014 and $ 899 million in 2013 ) . the number of rsus vested includes shares of common stock that we withheld on behalf of employees to satisfy the minimum statutory tax withholding requirements . rsus that are expected to vest are net of estimated future forfeitures . as of december 26 , 2015 , there was $ 1.8 billion in unrecognized compensation costs related to rsus granted under our equity incentive plans . we expect to recognize those costs over a weighted average period of 1.2 years . stock option awards as of december 26 , 2015 , options outstanding that have vested and are expected to vest were as follows : number of options ( in millions ) weighted average exercise weighted average remaining contractual ( in years ) aggregate intrinsic ( in millions ) .

Table:
 | number ofoptions ( in millions ) | weightedaverageexerciseprice | weightedaverageremainingcontractualterm ( in years ) | aggregateintrinsicvalue ( in millions )
vested | 43.8 | $ 21.07 | 1.8 | $ 609
expected to vest | 9.6 | $ 24.07 | 4.1 | $ 104
total | 53.4 | $ 21.61 | 2.2 | $ 713
aggregate intrinsic value represents the difference between the exercise price and $ 34.98 , the closing price of our common stock on december 24 , 2015 , as reported on the nasdaq global select market , for all in-the-money options outstanding .
options outstanding that are expected to vest are net of estimated future option forfeitures .
options with a fair value of $ 42 million completed vesting in 2015 ( $ 68 million in 2014 and $ 186 million in 2013 ) .
as of december 26 , 2015 , there was $ 13 million in unrecognized compensation costs related to stock options granted under our equity incentive plans .
we expect to recognize those costs over a weighted average period of approximately eight months. .

Question: what percentage of stock option awards are vested as of december 26 , 2015?
Answer: 82%
Calculation: divide(43.8, 53.4)
Cogeco Communications is a subsidiary of Cogeco, which holds 31.8% of the Corporation's equity shares, representing 82.3% of the Corporation's voting shares.
Cogeco provides executive, administrative, financial and strategic planning services and additional services to the Corporation under a Management Services Agreement (the "Agreement"). On May 1, 2019, the Corporation and Cogeco agreed to amend the Agreement in order to replace the methodology used to establish the management fees payable by the Corporation to Cogeco, which was based on a percentage of the consolidated revenue of the Corporation, with a new methodology based on the costs incurred by Cogeco plus a reasonable mark-up. This cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the Corporation's consolidated revenue pursuant to business acquisitions and divestitures. Prior to this change, management fees represented 0.75% of the consolidated revenue from continuing and discontinued operations of the Corporation (0.85% for the period prior to the MetroCast acquisition on January 4, 2018). Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
The following table shows the amounts that the Corporation charged Cogeco with regards to the Corporation's stock options, ISUs and PSUs granted to these executive officers, as well as DSUs issued to Board directors of Cogeco:
Table:
Years ended August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Stock options | 1,046 | 915
ISUs | 61 | 1
PSUs | 981 | 990
DSUs | 631 | —


Question: What is the ownership of Cogeco in Cogeco Communications in terms of voting shares?
Answer: 82.3%
A reconciliation of income tax expense provided at the federal statutory rate (21% in fiscal year 2019, 28.27% in fiscal year 2018, and 35% in fiscal year 2017) to actual income tax expense is as follows:
In July 2015, the U.S. Tax Court issued an opinion favorable to Altera with respect to Altera’s litigation with the IRS. The litigation related to the treatment of stock-based compensation expense in an intercompany cost-sharing arrangement with Altera’s foreign subsidiary. In its opinion, the U.S. Tax Court accepted Altera’s position of excluding stock-based compensation from its intercompany cost-sharing arrangement. In June 2019, the Ninth Circuit, through a three-judge panel, reversed the 2015 decision of the U.S. Tax Court. Altera has petitioned the Ninth Circuit for an en banc rehearing of a larger panel of eleven Ninth Circuit judges. The Company will continue to monitor and evaluate the potential impact of this litigation on its fiscal year 2020 Consolidated Financial Statements. The estimated potential impact is in the range of $75 million, which may result in a decrease in deferred tax assets and an increase in tax expense.
Effective from fiscal year 2014 through 2017, the Company had a tax ruling in Switzerland for one of its foreign subsidiaries. The impact of the tax ruling decreased taxes by approximately $6.3 million for fiscal year 2017. The benefit of the tax ruling on diluted earnings per share was approximately $0.03 in fiscal year 2017. Effective fiscal year 2018, the Company has withdrawn its reduced tax rate ruling in Switzerland for this subsidiary due to the ruling being no longer necessary as the subsidiary meets the requirements to achieve the reduced tax rate under Swiss tax law.
Earnings of the Company’s foreign subsidiaries included in consolidated retained earnings that are indefinitely reinvested in foreign operations aggregated to approximately $458.4 million at June 30, 2019. If these earnings were remitted to the United States, they would be subject to foreign withholding taxes of approximately $73.1 million at current statutory rates.
Table:
 |  | Year Ended | 
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Income tax expense computed at federal statutory rate | $513,780 | $891,011 | $634,086
State income taxes, net of federal tax benefit | (17,565) | (50,585) | (11,973)
Foreign income taxed at different rates | (260,344) | (939,808) | (352,860)
Settlements and reductions in uncertain tax positions | (31,291) | (33,367) | (144,519)
Tax credits | (71,779) | (69,301) | (37,713)
State valuation allowance, net of federal tax benefit | 26,742 | 57,302 | 12,070
Equity-based compensation | (7,566) | (35,875) | 13,187
Other permanent differences and miscellaneous items | 39,251 | 43,214 | 1,632
U.S. tax reform impacts | 63,913 | 908,517 | —
 | $255,141 | $771,108 | $113,910


Question: In which year is the actual income tax expense the highest?
Answer: 2018
Calculation: Find the year with the highest actual income tax expense
Debt
At both December 31, 2019 and December 31, 2018, our total outstanding debt was $2.7 billion, bearing interest at a weighted average rate of 3.18%.
A summary of our outstanding debt as of December 31, 2019, is as follows (amounts in millions):
Table:
 |  | December 31, 2019 | 
 | Gross Carrying Amount | Unamortized Discount and Deferred Financing Costs | Net Carrying Amount
2021 Notes | $650 | $(2) | $648
2022 Notes | 400 | (2) | 398
2026 Notes | 850 | (7) | 843
2027 Notes | 400 | (5) | 395
2047 Notes | 400 | (9) | 391
Total debt | $2,700 | $(25) | $2,675


Question: What was the change in gross carrying amount between the 2021 and 2022 Notes?
Answer: 250
Calculation: (650-400)
Restricted Stock Units
Certain key employees have been granted time-based, performance-based and market-based restricted stock units. The time-based restricted stock units granted generally vest on a graded vesting schedule over three years. The performance-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 150%, depending on the specified performance condition and the level of achievement obtained. The performance-based restricted stock units have a vesting condition that is based upon the Company’s cumulative adjusted core earnings per share during the performance period. The market-based restricted stock units generally vest on a cliff vesting schedule over three years and up to a maximum of 200%, depending on the specified performance condition and the level of achievement obtained. The market-based restricted stock units have a vesting condition that is tied to the Company’s total shareholder return based on the Company’s stock performance in relation to the companies in the Standard and Poor’s (S&P) Super Composite Technology Hardware and Equipment Index excluding the Company.
On October 6, 2017, the Company’s Compensation Committee approved the modification of vesting criteria for certain performance-based restricted stock units granted in fiscal year 2015. As a result of the modification, 0.8 million awards vested during the first quarter of fiscal year 2018, which resulted in approximately $24.9 million of stock-based compensation expense recognized.
The following table summarizes restricted stock units activity from August 31, 2018 through August 31, 2019:
(1) For those shares granted that are based on the achievement of certain performance criteria, the amount represents the maximum number of shares that can vest. During the fiscal year ended August 31, 2019, the Company awarded approximately 1.6 million time-based restricted stock units, 0.4 million performance based restricted stock units and 0.4 million market-based restricted stock units based on target performance criteria.
Table:
 | Shares | Weighted- Average Grant-Date Fair Value
Outstanding as of August 31, 2018 | 8,352,307 | $24.34
Changes during the period |  | 
Shares granted(1) | 3,144,205 | $25.25
Shares vested | (1,983,411) | $25.07
Shares forfeited | (2,347,628) | $24.78
Outstanding as of August 31, 2019 | 7,165,473 | $26.27


Question: What was the average fair weighted average grant-date fair value between shares granted, vested and forfeited?
Answer: 25.03
Calculation: ($25.25+$25.07+$24.78)/(2019-2018+2)
The following table presents a rollforward of our restructuring liability as of September 30, 2019, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, (in millions):
Certain restructuring costs are based upon estimates. Actual amounts paid may ultimately differ from these estimates. If additional costs are incurred or recognized amounts exceed costs, such changes in estimates will be recognized when incurred.
Table:
 | Restructuring Liability Employee Separation and other | Restructuring Liability Consulting Costs
Balance as of October 1, 2017 | $ 1.0 | $  —
Accrued costs | 4.2 | 0.8
Cash payments | (4.6) | (0.5)
Balance as of September 30, 2018 | $  0.6 | $  0.3
Accrued costs | 7.5 | 7.9
Cash payments | (6.1) | (7.4)
Balance as of September 30, 2019 | $  2.0 | $  0.8


Question: What is the percentage change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Consulting Costs?
Answer: 166.67
Calculation: (0.8-0.3)/0.3
NOTE 21. REVENUE
Geographical information is summarized as follows:
For geographical reporting, the revenue is attributed to the geographical location in which the customer’s facilities are located.
Table:
 | Year ended December 31, | 
 | 2018 | 2019
(EUR thousand) | Revenue | Revenue
United States | 175,855 | 339,463
Europe | 165,602 | 126,203
Asia | 476,624 | 818,194
Total | 818,081 | 1,283,860


Question: What are the regions presented in the table?
Answer: United States, Europe, Asia
11 Dividends
The proposed dividend is subject to approval in 2020. It is therefore not included as a liability in these Financial Statements. No scrip alternative to the cash dividend is being offered in respect of the proposed final dividend for the year ended 31st December 2019.
Table:
 | 2019 | 2018
 | £m | £m
Amounts paid in the year: |  | 
Final dividend for the year ended 31st December 2018 of 71.0p (2017: 62.0p) per share | 52.3 | 45.7
Interim dividend for the year ended 31st December 2019 of 32.0p (2018: 29.0p) per share | 23.6 | 21.3
Total dividends paid | 75.9 | 67.0
Amounts arising in respect of the year: |  | 
Interim dividend for the year ended 31st December 2019 of 32.0p (2018: 29.0p) per share | 23.6 | 21.3
Proposed final dividend for the year ended 31st December 2019 of 78.0p (2018: 71.0p) per share | 57.5 | 52.3
Total dividends arising | 81.1 | 73.6


Question: In which year was the total dividends paid larger?
Answer: 2019
Calculation: 75.9>67.0
Annual Recurring Revenue
Beginning with the fourth quarter of 2018, we began monitoring a new operating metric, total annual recurring revenue (“Total ARR”), which is defined as the annualized value of all recurring revenue contracts active at the end of a reporting period. Total ARR includes the annualized value of subscriptions (“Subscription ARR”) and the annualized value of software support contracts related to perpetual licenses (“Perpetual license support ARR”) active at the end of a reporting period and does not include revenue reported as perpetual license or professional services in our consolidated statement of operations. We are monitoring these metrics because they align with how our customers are increasingly purchasing our solutions and how we are managing our business. These ARR measures should be viewed independently of revenue, unearned revenue, and customer arrangements with termination rights as ARR is an operating metric and is not intended to be combined with or replace those items. ARR is not an indicator of future revenue and can be impacted by contract start and end dates and renewal rates.
ARR metrics as of December 31, 2019 and 2018 were as follows (unaudited):
Table:
 | December 31, | 
(in millions, except percentages) | 2019 | 2018
Total ARR | $179.5 | $162.6
Year-over-year percentage increase | 10% | 20%
Subscription ARR | $113.9 | $95.9
Year-over-year percentage increase | 19% | 32%
Perpetual license support ARR | $65.6 | $66.7
Year-over-year percentage increase (decrease) | (2)% | 6%


Question: What were the values of perpetual license support ARRs for the years 2019 and 2018 respectively?
Answer: $65.6, $66.7
H. Net Income Per Share
Basic net income per share is computed by dividing net income by the weighted-average number of common stock outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted-average number of common stock outstanding and potentially dilutive securities outstanding during the period, as calculated using the treasury stock method. Potentially dilutive securities primarily include unvested restricted stock units (“RSUs”), including PSU awards, and stock options, including purchase options under VMware’s employee stock purchase plan, which included Pivotal’s employee stock purchase plan through the date of acquisition. Securities are excluded from the computation of diluted net income per share if their effect would be anti-dilutive. VMware uses the two-class method to calculate net income per share as both classes share the same rights in dividends; therefore, basic and diluted earnings per share are the same for both classes.
The following table sets forth the computations of basic and diluted net income per share during the periods presented (table in millions, except per share amounts and shares in thousands):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Net income attributable to VMware, Inc. | $6,412 | $1,650 | $437
Weighted-average shares, basic for Classes A and B | 417,058 | 413,769 | 410,315
Effect of other dilutive securities | 8,177 | 7,362 | 10,572
Weighted-average shares, diluted for Classes A and B | 425,235 | 421,131 | 420,887
Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B | $15.37 | $3.99 | $1.07
Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B | $15.08 | $3.92 | $1.04


Question: Which years does the table provide information for the computations of basic and diluted net income per share?
Answer: 2020, 2019, 2018
Restricted Share Awards
During the years ended December 31, 2017, pursuant to the Company’s 2016 Incentive Plan and 2005 Incentive Plan, the Company granted RSAs. The awards have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. Under each arrangement, shares are issued without direct cost to the employee. RSAs granted to our board vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. The Company estimates the fair value of the RSAs based upon the market price of the Company’s stock at the date of grant. The RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period, and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for RSAs on a straight-line basis over the requisite service period.
A summary of nonvested RSAs is as follows:
During the year ended December 31, 2019, a total of 106,610 RSAs vested. The Company withheld 32,371 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.
Table:
 | Number of Shares | Weighted Average Grant Date Fair Value
Nonvested at December 31, 2018 | 213,337 | $20.21
Vested | -106,610 | 20.17
Forfeited | -13,885 | 20.64
Nonvested at December 31, 2019 | 92,842 | $20.13


Question: How many shares did the company withhold to pay  the employees' portion of the minimum payroll withholding taxes?
Answer: 32,371
The Systems gross profit margin increased 3.2 points to 53.1 percent in 2019 compared to the prior year. The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
Pre-tax income of $701 million declined 22.4 percent and pre-tax margin of 8.4 percent decreased 1.8 points year to year driven by the declines in Power Systems and Storage Systems revenue and the continued investment in innovation across the Systems portfolio, mitigated by the benefit from the new hardware launches in the second-half 2019.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr Percent/ Margin Change
Systems |  |  | 
External Systems Hardware gross profit | $2,622 | $2,590 | 1.2%
External Systems Hardware gross profit margin | 44.3% | 40.7% | 3.6pts.
External Operating Systems Software gross profit | $1,412 | $1,412 | 0.0%
External Operating Systems Software gross profit margin | 83.8% | 84.5% | (0.7)pts.
External total gross profit | $4,034 | $4,002 | 0.8%
External total gross profit margin | 53.1% | 49.8% | 3.2pts.
Pre-tax income | $701 | $904 | (22.4)%
Pre-tax margin | 8.4% | 10.2% | (1.8)pts.


Question: What is the increase / (decrease) in the External Operating Systems Software gross profit from 2018 to 2019?
Answer: 0
Calculation: 1,412 - 1,412
26 Operating leases
The Group earns rental income by leasing its investment properties to tenants under operating leases.
In the UK the standard shopping centre lease is for a term of 10 to 15 years. Standard lease provisions include service charge payments, recovery of other direct costs and review every five years to market rent. Standard turnover-based leases have a turnover percentage agreed with each lessee which is applied to a retail unit’s annual sales and any excess between the resulting turnover rent and the minimum rent is receivable by the Group and recognised as income in the period in which it arises.
The Group’s secure rental income profile is underpinned by long lease lengths (as mentioned above), high occupancy and upward only rent reviews.
The future minimum lease amounts receivable by the Group under non-cancellable operating leases for continuing operations are as follows:
The income statement includes £12.7 million (2018: £14.4 million) recognised in respect of contingent rents calculated by reference to tenants’ turnover.
Table:
£m | 2019 | 2018
Not later than one year | 322.6 | 374.6
Later than one year and not later than five years | 788.3 | 987.2
Later than five years | 657.3 | 973.5
 | 1,768.2 | 2,335.3


Question: What is the percentage change in the amount of contingent rents calculated by reference to tenants' turnover from 2018 to 2019?
Answer: -11.81
Calculation: (12.7-14.4)/14.4
4.3 Operating revenues
BCE
BCE operating revenues grew by 2.1% in 2019, compared to last year, driven by growth across all three of our segments. Total operating revenues consisted of service revenues of $20,737 million and product revenues of $3,227 million in 2019, up 1.4% and 6.6%, respectively, year over year. Wireless operating revenues grew by 3.7% in 2019, driven by product revenue growth of 6.6% and service revenue growth of 2.5%. Wireline operating revenues grew by 0.7% in 2019 attributable to service revenue growth of 0.4% from higher data revenue, moderated by lower voice revenue, and also reflected higher product revenue of 7.2%. Bell Media revenues increased by 3.1% in 2019 reflecting both higher subscriber and advertising revenues
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 9,142 | 8,818 | 324 | 3.7%
Bell Wireline | 12,356 | 12,267 | 89 | 0.7%
Bell Media | 3,217 | 3,121 | 96 | 3.1%
Inter-segment eliminations | (751) | (738) | (13) | (1.8%)
Total BCE operating revenues | 23,964 | 23,468 | 496 | 2.1%


Question: What is the percentage of operating revenues for Bell Media out of the total BCE operating revenues in 2019?
Answer: 13.42
Calculation: 3,217/23,964
allowance for doubtful accounts is as follows: .

Table:
 | 2010 | 2009 | 2008
balance at beginning of year | $ 160 | $ 133 | $ 86
provision | 38 | 54 | 65
amounts written off | -13 ( 13 ) | -27 ( 27 ) | -18 ( 18 )
balance at end of year | $ 185 | $ 160 | $ 133
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses .
this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income .
during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business .
this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income .
part ii , item 8 .

Question: in 2010 , what percentage of allowance for doubtful accounts were written off?
Answer: 8%
Calculation: divide(13, 160)