hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
UK OPERATING COSTS
UK operating costs decreased 1.2%. Store closures more than offset the cost of new space and channel shift. Cost savings across the business outweighed inflation related increases.
Store staffing costs reduced, as savings from store management restructuring, closures and other efficiencies more than offset pay inflation. Other store costs reduced driven by lower depreciation, due to our closure programme and as a number of assets have reached the end of their useful life, which more than offset rent and rates inflation in the year.
The growth in distribution and warehousing costs was largely driven by inflation and the costs of channel shift, as well as costs associated with the closure of an equipment warehouse, with some offset achieved from improved efficiencies at Castle Donington.
The increase in marketing costs reflected investments in our Food brand and the planned increase in costs in the second half of the year due to the timing of campaigns.
Central costs reduced as lower incentive costs year-on-year, the benefits of technology transformation programmes and other cost efficiencies more than offset system investment write offs and expenditure on the Fuse programme.
Table:
 | 52 weeks ended |  | 
 | 30 Mar 2019 | 31 Mar 2018 | Change
 | £m | £m | %
Store staffing | 1,044.7 | 1,070.6 | -2.4
Other store costs | 950.4 | 992.1 | -4.2
Distribution & warehousing | 564.6 | 538.0 | 4.9
Marketing | 155.1 | 151.6 | 2.3
Central costs | 694.8 | 698.0 | -0.5
Total | 3,409.6 | 3,450.3 | -1.2


Question: What is the average marketing costs for 2018 and 2019?
Answer: 153.35
Calculation: (155.1+ 151.6)/2
Grants of Plan-Based Awards
The following table sets forth the estimated possible payouts under the cash incentive awards granted to our Named
Executive Officers in respect of 2019 performance under the 2019 NEO Plan.
(1) Amounts presented assume payment of threshold, target and maximum awards at the applicable level.
Table:
Name | Grant Date |  | Estimated Future Payouts Under Non-Equity Incentive Plan Awards (1) |  | All Other Stock Awards: Number of Shares of Stock or  Units (#) | All Other Option Awards: Number of Securities Underlying Options (#) | Exercise or Base Price of Option Awards ($/Sh) | Grant Date Fair Value of Stock and Option Awards
 |  | Threshold ($) | Target ($) | Maximum ($) |  |  |  | 
Barry Litwin | - | 100,238 | 1,113,750 | 1,237,500 |  |  |  | 
Thomas Clark | - | 5,062 | 225,000 | 337,500 |  |  |  | 
Robert Dooley | - | 13,837 | 615,000 | 922,500 |  |  |  | 
Eric Lerner | - | 6,773 | 300,900 | 451,350 |  |  |  | 
Manoj Shetty | - | 5,435 | 241,535 | 362,303 |  |  |  | 
Lawrence Reinhold | N/A | N/A | N/A | N/A |  |  |  | 


Question: What is Eric Lerner's threshold estimated future payouts under the 2019 NEO plan as a percentage of Thomas Clark's threshold payouts?
Answer: 133.8
Calculation: 6,773/5,062
(10) Goodwill
Goodwill consists of the following (in millions):
The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.
Table:
 | Software Solutions | Data and Analytics | Corporate and Other | Total
Balance, December 31, 2017 | $2,134.7 | $172.1 | $— | $2,306.8
HeavyWater and Ernst acquisitions (Note 3) | 22.9 | — | — | 22.9
Balance, December 31, 2018 | 2,157.6 | 172.1 | — | 2,329.7
Compass Analytics acquisition (Note 3) | 31.7 | — | — | 31.7
Balance, December 31, 2019 | $2,189.3 | $172.1 | $— | $2,361.4


Question: What was the difference in the total between HeavyWater and Ernst acquisitions and Compass Analytics acquisition?
Answer: 8.8
Calculation: 31.7-22.9
The movements below in foreign currency translation reserve and cashflow hedge reserve relating to the NSPT Group are presented within non-controlling interest in the Group’s consolidated statement of changes in equity.
Taxation impact on revaluation applies only to cash flow hedges held in NSNZPT, a sub-trust of NSPT, which is subject to New Zealand tax legislation. Deferred tax does not apply to any other cash flow hedges held in the NSPT Group under current Australian tax legislation.
The hedging reserve is used to record gains or losses on derivatives that are designated as cash flow hedges and recognised in other comprehensive income, as described in note 2(m). Amounts are reclassified to profit or loss in the period when the associated hedged transaction takes place.
On 24 June 2019, the Group reset the interest rates associated with AUD denominated interest rate swaps designated as cash flow hedges. This resulted in a cash outflow of $22.9m which reduced the Group’s financial liability as presented in note 9.8. In accordance with AASB 9 Financial instruments, as the nature of the underlying hedged instrument is unchanged the fair value of this outflow remains in the cash flow hedge reserve and will be amortised to the statement of profit or loss in future periods.
The cash flow hedge is included in non-controlling interest in the Consolidated Group and is not classified within other reserves.
Table:
NSPT Group |  | 
 | 2019 | 2018
 | $'000 | $'000
Foreign currency translation reserve |  | 
Opening balance at 1 July | (115) | 232
Net investment hedge | (1,591) | 1,007
Foreign exchange translation differences | 2,464 | (1,354)
Closing balance at 30 June | 758 | (115)
Cash flow hedge reserve |  | 
Opening balance at 1 July | (2,073) | (45)
Revaluation of derivatives | (22,098) | (2,112)
Taxation impact on revaluation | 290 | 84
Closing balance at 30 June | (23,881) | (2,073)
Other reserves | (23,123) | (2,188)


Question: What is the change in the Taxation impact on revaluation from 2018 to 2019?
Answer: 206
Calculation: 290 - 84
Property and Equipment
Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands):
Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten
years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.
Table:
 | 2019 | 2018
Property and equipment—at cost: |  | 
Leasehold improvements | $3,575 | $3,825
Equipment | 3,041 | 2,604
Capitalized internal-use software development costs | 1,088 | 916
Furniture and fixtures | 526 | 425
 | 8,230 | 7,770
Less: accumulated depreciation and amortization | (3,999) | (3,105)
Total property and equipment, net | $4,231 | $4,665


Question: What are the total depreciation and amortization of property and equipment for the fiscal year 2018 and 2019, respectively?
Answer: $0.6 million, $1.4 million
Stock-based Compensation
The following table summarizes stock-based compensation expense related to RSUs, stock options, and ESPP shares for the fiscal years ended September 30, 2019, 2018, and 2017, which were allocated as follows (amounts shown in thousands):
Table:
 | 2019 | 2018 | 2017
Cost of revenue | $207 | $78 | $52
Selling and marketing | 2,967 | 2,656 | 1,577
Research and development | 2,013 | 1,801 | 1,028
General and administrative | 4,450 | 4,415 | 2,821
Stock-based compensation expense included in expenses | $9,637 | $8,950 | $5,478


Question: What are the stock-based compensation expenses for research and development in 2017, 2018, and 2019, respectively?
Answer: 1,028, 1,801, 2,013
Fair Value Measurement of Financial Assets and Liabilities
The carrying values of the Company’s accounts receivable and accounts payable, approximated their fair values due to the short period of time to maturity or repayment.
The following tables set forth the Company’s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy (in thousands):
The fair value of the Company’s Level 1 financial instruments is based on quoted market prices in active markets for identical instruments. The fair value of the Company’s Level 2 financial instruments is based on observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data.
In addition, Level 2 assets and liabilities include derivative financial instruments associated with hedging activity, which are further discussed in Note 4. Derivative financial instruments are initially measured at fair value on the contract date and are subsequently remeasured to fair value at each reporting date using inputs such as spot rates, forward rates, and discount rates. There is not an active market for each hedge contract, but the inputs used to calculate the value of the instruments are tied to active markets.
Table:
December 31, 2019 |  |  |  | 
 | Level 1 | Level 2 | Level 3 | Total
Assets: |  |  |  | 
Money market funds | $107,708 | $— | $— | $107,708
U.S. government agencies | — | 77,364 | — | 77,364
Corporate debt securities | — | 207,137 | — | 207,137
Total | $107,708 | $284,501 | $— | $392,209
Liabilities: |  |  |  | 
Contingent consideration | $— | $— | $1,889 | $1,889
Derivative liabilities | — | 748 | — | 748
Total | $— | $748 | $1,889 | $2,637
 |  |  |  | 
December 31, 2018 |  |  |  | 
 | Level 1 | Level 2 | Level 3 | Total
Assets: |  |  |  | 
Money market funds | $273,546 | $— | $— | $273,546
U.S. government agencies | — | 72,840 | — | 72,840
Corporate debt securities | — | 228,953 | — | 228,953
Derivative assets | — | 623 | — | 623
Total | $273,546 | $302,416 | $— | $575,962
Liabilities: |  |  |  | 
Derivative liabilities | $— | $549 | $— | $549
Stock warrant liability | — | — | 410 | 410
Total | $— | $549 | $410 | $959


Question: What is the difference in the total assets between Level 1 and Level 2 as of December 31, 2019?
Answer: 176793
Calculation: $284,501- $107,708
Total Expense and Other (Income)
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
The following Red Hat-related expenses were included in 2019 total consolidated expense and other (income), with no corresponding expense in the prior-year: Red Hat operational spending, interest expense from debt issuances to fund the acquisition and other acquisition-related activity, including: amortization of acquired intangible assets, retention and legal and advisory fees associated with the transaction.
Total expense and other (income) increased 2.8 percent in 2019 versus the prior year primarily driven by higher spending including Red Hat operational spending and investments in software and systems innovation, higher interest expense, non-operating acquisition-related activity associated with the Red Hat transaction and lower IP income, partially offset by lower non-operating retirement-related costs, divesture-related activity (gains on divestitures and lower spending) and the effects of currency. Total operating (non-GAAP) expense and other (income) increased 4.1 percent year to year, driven primarily by the factors above excluding the higher non-operating acquisition related activity and lower non-operating retirement-related costs described above.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent/ Margin Change*
Total consolidated expense and other (income) | $26,322 | $25,594 | 2.8%
Non-operating adjustments |  |  | 
Amortization of acquired intangible assets | (764) | (437) | 74.8
Acquisition-related charges | (409) | (16) | NM
Non-operating retirement related (costs)/income | (615) | (1,572) | (60.9)
Operating (non-GAAP) expense and other (income) | $24,533 | $23,569 | 4.1%
Total consolidated expense-to-revenue ratio | 34.1% | 32.2% | 2.0 pts.
Operating (non-GAAP) expense-to-revenue ratio | 31.8% | 29.6% | 2.2 pts.


Question: What is the increase / (decrease) in the Amortization of acquired intangible assets from 2018 to 2019?
Answer: -327
Calculation: -764 - ( -437)
Accumulated Other Comprehensive Income
The following table sets forth the amounts reclassified from AOCI into the Consolidated Statements of Operations, and the associated financial statement line item, net of tax, for the periods indicated (in thousands):
(1) Amounts are included in the computation of net periodic benefit pension cost. Refer to Note 9 – “Postretirement and Other Employee Benefits” for additional information.
(2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2019 and 2017 for available for sale securities were due to a restructuring of securities loss and an other than temporary impairments on securities, respectively, and were recorded to restructuring of securities loss and other expense, respectively.
(3) The Company expects to reclassify $17.0 million into earnings during the next twelve months, which will primarily be classified as a component of cost of revenue.
(4) Amounts are net of tax, which are immaterial for the fiscal years ended August 31, 2019 and 2017. The amount for the fiscal year ended August 31, 2018 includes a reduction to income tax expense related to derivative instruments of $14.8 million.
Table:
 |  |  | Fiscal Year Ended August 31, | 
Comprehensive Income Components | Financial Statement Line Item | 2019 | 2018 | 2017
Foreign currency translation adjustment | Operating income | $— | $— | $5,947
Realized losses (gains) on derivative instruments:(3) |  |  |  | 
Foreign exchange contracts | Cost of revenue | 21,982 | (9,379) | 4,799
Interest rate contracts | Interest expense | (1,723) | (13,697) | 3,950
Actuarial loss | (1) | 741 | 1,127 | 1,929
Prior service credit | (1) | (44) | (88) | (138)
Available for sale securities | (2) | 33,333 | — | 10,139
Total amounts reclassified from AOCI(4) |  | $54,289 | $(22,037) | $26,626


Question: What were the Interest rate contracts in 2018?
Answer: (13,697)
NOTE 9 – FINANCIAL ITEMS
¹⁾ Interest for financial assets and liabilities not at fair value through profit and loss.
Table:
USDm | 2019 | 2018 | 2017
Financial income |  |  | 
Interest income from cash and cash equivalents, including restricted cash ¹⁾ | 2.5 | 2.7 | 1.6
Exchange rate adjustments, including gain from forward exchange rate contracts | 0.3 | 0.6 | 2.7
Total | 2.8 | 3.3 | 4.3
Financial expenses |  |  | 
Interest expenses on mortgage and bank debt ¹⁾ | 39.3 | 35.7 | 33.3
Exchange rate adjustments, including loss from forward exchange rate contracts | 0.2 | 0.1 | 3.2
Commitment fee | 1.9 | 2.6 | 2.4
Other financial expenses | 0.5 | 0.9 | 1.7
Total | 41.9 | 39.3 | 40.6
Total financial items | -39.1 | -36.0 | -36.3


Question: What are the main categories analyzed under Financial Items in the table?
Answer: Financial income, Financial expenses
Fiscal 2017 acquisitions
On August 1, 2016, we acquired all of the outstanding common stock of Blue Coat, Inc. (Blue Coat), a provider of advanced web security solutions for global enterprises and governments. The addition of Blue Coat’s suite of network and cloud security products to our innovative Enterprise Security product portfolio has enhanced our threat protection and information protection products while providing us with complementary products, such as advanced web and cloud security solutions, that address the network and cloud security needs of enterprises.
On February 9, 2017, we completed the acquisition of LifeLock, Inc. (LifeLock) a provider of proactive identity theft protection services for consumers and consumer risk management services for enterprises. LifeLock’s services are provided on a monthly or annual subscription basis and provide identification and notification of identity-related and other events and assist users in remediating their impact.
The total consideration for the acquisitions, net of cash acquired, consisted of the following:
Table:
(In millions) | Blue Coat | LifeLock | Total
Goodwill | $4,084 | $1,397 | $5,481
Intangible assets | 1,608 | 1,247 | 2,855
Net liabilities assumed | (1,019) | (361) | (1,380)
Total purchase price | $4,673 | $2,283 | $6,956


Question: What was the company acquired in February 9, 2017?
Answer: LifeLock, Inc. (LifeLock)
Dividends
Cal-Maine pays a dividend to shareholders of its Common Stock and Class A Common Stock on a quarterly basis for each quarter for which the Company reports net income computed in accordance with generally accepted accounting principles in an amount equal to one-third (1/3) of such quarterly income. Dividends are paid to shareholders of record as of the 60th day following the last day of such quarter, except for the fourth fiscal quarter. For the fourth quarter, the Company will pay dividends to shareholders of record on the 65th day after the quarter end. Dividends are payable on the 15th day following the record date. Following a quarter for which the Company does not report net income, the Company will not pay a dividend for a subsequent profitable quarter until the Company is profitable on a cumulative basis computed from the date of the last quarter for which a dividend was paid. Dividends payable, which would represent accrued unpaid dividends applicable to the Company's fourth quarter, were zero at June 1, 2019 and $17.1 million at June 2, 2018. At June 1, 2019, cumulative losses that must be recovered prior to paying a dividend were $19.8 million.
*Dividends per common share = 1/3 of Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend ÷ Total common stock outstanding (shares).
Table:
 | 13 Weeks Ended |  | 52 Weeks Ended | 
 | June 1, 2019 | June 2, 2018 | June 1, 2019 | June 2, 2018
Net income (loss) attributable to Cal-Maine Foods, inc. | $(19,761) | $71,767 | $54,229 | $125,932
Cumulative losses to be recovered prior to payment of dividend at beginning of the period | — | (20,488) | — | (74,653)
Net income (loss) attributable to Cal-Maine Foods, Inc. available for dividend | $(19,761) | $51,279 | $54,229 | $51,279
1/3 of net income attributable to Cal-Maine Foods, Inc. | — |  |  | 
Common stock outstanding (shares) | 43,894 |  |  | 
Class A common stock outstanding (shares) | 4,800 |  |  | 
Total common stock outstanding (shares) | 48,694 |  |  | 
Dividends per common share* | $- | $0.351 | $0.506 | $0.351


Question: In the year ended 2019, what is the dividend per common share?
Answer: -
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five-year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2012 in the standard & poor 2019s 500 index , the dow jones transportation average and our class b common stock. .

Table:
 | 12/31/2012 | 12/31/2013 | 12/31/2014 | 12/31/2015 | 12/31/2016 | 12/31/2017
united parcel service inc . | $ 100.00 | $ 146.54 | $ 159.23 | $ 148.89 | $ 182.70 | $ 195.75
standard & poor 2019s 500 index | $ 100.00 | $ 132.38 | $ 150.49 | $ 152.55 | $ 170.79 | $ 208.06
dow jones transportation average | $ 100.00 | $ 141.38 | $ 176.83 | $ 147.19 | $ 179.37 | $ 213.49
.

Question: what is the total cumulative percentage return on investment on class b common stock for the five years ended 122/31/2017?
Answer: 95.75%
Calculation: subtract(195.75, 100.00), divide(#0, 100.00)
Defined Benefit Plan
We maintain defined benefit pension plans for certain of our non-U.S. employees in the U.K., Germany, and Philippines. Each plan is managed locally and in accordance with respective local laws and regulations.
In order to measure the expense and related benefit obligation, various assumptions are made including discount rates used to value the obligation, expected return on plan assets used to fund these expenses and estimated future inflation rates. These assumptions are based on historical experience as well as facts and circumstances. An actuarial analysis is used to measure the expense and liability associated with pension benefits.
In connection with the acquisition of Artesyn in September of 2019, the Company acquired certain pension plans and, as a result, started including the related balances in its Consolidated Balance Sheets at December 31, 2019 and the expenses attributable to these plans for the period from September 10, 2019 to December 31, 2019 in its Consolidated Statement of Operations. See Note 2. Business Acquisitions for more details on this transaction.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The information provided below includes one pension plan which is part of discontinued operations. As such, all related liabilities and expenses are reported in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
The Company’s projected benefit obligation and plan assets for defined benefit pension plans at December 31, 2019 and 2018 and the related assumptions used to determine the related liabilities are as follows:
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Projected benefit obligation, beginning of year | $  33,178 | $  34,498
Acquisition | 48,350 | 1,063
Service cost | 272 | 841
Interest cost | 1,211 | 802
Actuarial loss | (193) | (988)
Benefits paid | (1,779) | (1,113)
Translation adjustment | 2,223 | (1,925)
Projected benefit obligation, end of year | $  83,262 | $  33,178
Fair value of plan assets, beginning of year | $  13,433 | $  14,181
Acquisitions | 102 | 981
Actual return on plan assets | 380 | 675
Contributions | 644 | 828
Benefits paid | (1,176) | (1,086)
Actuarial gain | 1,064 | (1,357)
Translation adjustment | 456 | (789)
Fair value of plan assets, end of year | $  14,903 | $  13,433
Funded status of plan | $  (68,359) | $  (19,745)


Question: Where does the company report all related liabilities and expenses to discontinued operations?
Answer: in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
Fiscal 2017 Plan
We initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements (the Fiscal 2017 Plan), under which we reduced headcount and closed certain facilities. These actions were completed in fiscal 2019 at a cumulative cost of $289 million.
Our restructuring, transition and other costs are presented in the table below:
Included in our fiscal 2018 other exit and disposal costs is a $29 million impairment charge related to certain land and buildings previously reported as property and equipment that were reclassified to assets held for sale.
As of March 29, 2019, the restructuring liabilities were not significant.
Table:
 |  | Year Ended | 
(In millions) | March 29, 2019 | March 30, 2018 | March 31, 2017
Severance and termination benefit costs | $28 | $61 | $76
Other exit and disposal costs | 15 | 52 | 80
Asset write-offs | 2 | 25 | 23
Transition costs | 196 | 272 | 94
Total restructuring, transition and other costs | $241 | $410 | $273


Question: What is the Total restructuring, transition and other costs for Year ended March 29,2019?
Answer: $241