hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
part ii item 5 : market for registrant's common equity , related stockholder matters and issuer purchases of equity securities motorola's common stock is listed on the new york and chicago stock exchanges . the number of stockholders of record of motorola common stock on january 31 , 2006 was 80799 . the remainder of the response to this item incorporates by reference note 15 , ""quarterly and other financial data ( unaudited ) '' of the notes to consolidated financial statements appearing under ""item 8 : financial statements and supplementary data'' . the following table provides information with respect to acquisitions by the company of shares of its common stock during the quarter ended december 31 , 2005 . issuer purchases of equity securities ( d ) maximum number ( c ) total number ( or approximate dollar of shares purchased value ) of shares that ( a ) total number ( b ) average price as part of publicly may yet be purchased of shares paid per announced plans under the plans or period purchased ( 2 ) share ( 2 ) ( 3 ) or programs ( 1 ) programs ( 1 ) .

Table:
period | ( a ) total number of shares purchased ( 2 ) | ( b ) average price paid per share ( 2 ) ( 3 ) | ( c ) total number of shares purchased as part of publicly announced plans or programs ( 1 ) | ( d ) maximum number ( or approximate dollar value ) of shares that may yet be purchased under the plans or programs ( 1 )
10/2/05 to 10/29/05 | 5506400 | $ 21.16 | 5506400 | $ 3367111278
10/30/05 to 11/26/05 | 4968768 | $ 22.59 | 4947700 | $ 3257373024
11/27/05 to 12/31/05 | 5824970 | $ 23.26 | 5503500 | $ 3128512934
total | 16300138 | $ 22.26 | 15957600 | 
( 1 ) on may 18 , 2005 , the company announced that its board of directors authorized the company to repurchase up to $ 4.0 billion of its outstanding shares of common stock over a 36-month period ending on may 31 , 2008 , subject to market conditions ( the ""stock repurchase program'' ) .
( 2 ) in addition to purchases under the stock repurchase program , included in this column are transactions under the company's equity compensation plans involving the delivery to the company of 342415 shares of motorola common stock to satisfy tax withholding obligations in connection with the vesting of restricted stock granted to company employees and the surrender of 123 shares of motorola common stock to pay the option exercise price in connection with the exercise of employee stock options .
( 3 ) average price paid per share of stock repurchased under the stock repurchase program is execution price , excluding commissions paid to brokers. .

Question: in 2005 what was the percent of the total number of shares purchased as part of publicly announced plans or programs on or after 11/25/2005
Answer: 34.5%
Calculation: divide(5503500, 15957600)
8 Auditor’s remuneration
1 Relates to the interim report review of the Group, and interim reviews of certain subsidiary undertakings.
2 2019 other non-audit assurance services relate primarily to reporting accountants’ work associated with the potential equity raise not completed.
The reporting accountants’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. Deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
2018 other non-audit assurance services included £40,000 related to reporting accountants’ work associated with a year end significant change report and £190,000 related to reporting accountants’ work in connection with the Group’s Q3 profit estimate which was required at the time due to Takeover Code rules.
The work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. PwC was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
As for all 2019 and 2018 non-audit work, consideration was given as to whether Deloitte’s (2019) and PwC’s (2018) independence could be affected by undertaking this work. It was concluded by the Audit Committee that this would not be the case.
Fees payable by the Group’s joint ventures in respect of 2019 were £156,000 (Group’s share), all of which relates to audit and audit-related services (2018: £121,000, all of which related to audit and audit-related services).
Table:
 | 2019 | 2018
 | £000 | £000
Fees payable to the Company’s auditor and its associates for: |  | 
The audit of the Company’s annual financial statements | 559 | 382
The audit of the Company’s subsidiaries | 533 | 441
Fees related to the audit of the Company and its subsidiaries | 1,092 | 823
Audit-related assurance services1 | 64 | 51
Total fees for audit and audit-related services | 1,156 | 874
Other non-audit assurance services2 | 534 | 230
Total fees | 1,690 | 1,104


Question: What were the fees payable by the Group's joint ventures in 2019?
Answer: £156,000
The following table summarizes the change in the valuation allowance (in thousands):
As of December 31, 2019, net operating loss (NOL) carryforwards for U.S. federal tax purposes totaled $31.4 million. Effective with the 2017 Tax Act in December 2017, NOLs generated after December 31, 2017, do not expire. Federal NOLs of $9.9 million expire at various dates from 2020 through 2037 and federal NOLs of $21.5 million do not expire. NOL carryforwards for state tax purposes totaled $40.6 million at December 31, 2019 and expire at various dates from 2020 through 2039.
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
Vaulation allowances, beginning of year | $5,398 | $13,872
Net operating loss | 3,284 | 1,920
Expiration of net operating losses and limitations | (7) | (9,939)
Adjustment to deferred taxes | 29 | (321)
Impact of state tax rate change | 26 | (146)
Other adjusments | 9 | 12
Valuation allowance, end of year | $8,739 | $5,398


Question: What is the change in valuation allowance in 2018?
Answer: -8474
Calculation: 5,398 - 13,872
Notes to Consolidated Financial Statements (Continued)
The following geographic information includes Property, plant and equipment, net, based on physical location (amounts in thousands):
(1) No country included in this caption exceeded 1% of consolidated Property, plant and equipment net for fiscal years 2019 and 2018.
Table:
 | March 31, | 
 | 2019 | 2018
United States | $57,095 | $49,530
Japan | 89,602 | 79,855
Thailand | 82,389 | 74,100
Mexico | 121,147 | 62,503
Italy | 35,197 | 39,398
China | 45,815 | 36,396
Portugal | 31,872 | 29,073
Macedonia | 12,906 | 13,723
Bulgaria | 5,480 | 5,597
Sweden | 4,800 | 6,005
Other (1) | 8,977 | 9,136
Total Non-United States | 438,185 | 355,786
 | $495,280 | $405,316


Question: What was the change in the net property, plant and equipment in China between 2018 and 2019?
Answer: 9419
Calculation: 45,815-36,396
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 13. INTANGIBLE ASSETS
Intangible assets consisted of the following as of December 31, 2019 and 2018:
At December 31, 2019, the weighted average remaining useful life of intangibles subject to amortization was approximately 11.2 years.
Table:
December 31, 2019 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $83,368 | $(14,250) | $69,118
Customer relationships | 108,995 | (18,197) | 90,798
Trademarks and other | 26,888 | (2,793) | 24,095
Total | $219,251 | $(35,240) | $184,011
December 31, 2018 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $39,879 | $(7,927) | $31,952
Customer relationships | 35,509 | (13,484) | 22,025
Trademarks and other | 2,501 | (1,568) | 933
Total | $77,889 | $(22,979) | $  54,910


Question: What was the accumulated amortization of customer relationships in 2018?
Answer: (13,484)
Restricted Share Awards
Restricted share awards, which are generally in the form of restricted share units, are granted subject to certain restrictions. Conditions of vesting are determined at the time of grant. All restrictions on an award will lapse upon death or disability of the employee. If the employee satisfies retirement requirements, a portion of the award may vest, depending on the terms and conditions of the particular grant. Recipients of restricted share units have no voting rights, but do receive dividend equivalents. For grants that vest through passage of time, the fair value of the award at the time of the grant is amortized to expense over the period of vesting. The fair value of restricted share awards is determined based on the closing value of our shares on the grant date. Restricted share awards generally vest in increments over a period of four years as determined by the management development and compensation committee.
Restricted share award activity was as follows:
The weighted-average grant-date fair value of restricted share awards granted during fiscal 2019, 2018, and 2017 was $77.77, $93.45, and $67.72, respectively.
The total fair value of restricted share awards that vested during fiscal 2019, 2018, and 2017 was $48 million, $50 million, and $50 million, respectively.
As of fiscal year end 2019, there was $64 million of unrecognized compensation expense related to nonvested restricted share awards, which is expected to be recognized over a weighted-average period of 1.7 years.
Table:
 | Shares | Weighted-Average Grant-Date Fair Value
Nonvested at fiscal year end 2018 | 1,631,470 | $  75.39
Granted | 692,899 | 77.77
Vested | (689,040) | 70.31
Forfeited | (232,910) | 78.80
Nonvested at fiscal year end 2019 | 1,402,419 | $  78.36


Question: What was the change in the Weighted-Average Grant-Date Fair Value for nonvested shares in 2019 from 2018?
Answer: 2.97
Calculation: $78.36-$75.39
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
As of December 31, 2019, the Company does not have material operating or financing leases that have not yet commenced.
Maturities of operating and finance lease liabilities as of December 31, 2019 were as follows:
(1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.
Table:
Fiscal Year | Operating Lease (1) | Finance Lease (1)
2020 | $904.3 | $8.0
2021 | 878.3 | 5.3
2022 | 845.5 | 4.3
2023 | 810.3 | 3.0
2024 | 766.4 | 2.1
Thereafter | 6,140.1 | 45.4
Total lease payments | 10,344.9 | 68.1
Less amounts representing interest | (3,340.0) | (37.4)
Total lease liability | 7,004.9 | 30.7
Less current portion of lease liability | 494.5 | 6.7
Non-current lease liability | $6,510.4 | $24.0


Question: What was the sum of operating lease in fiscal years 2020-2022?
Answer: 2628.1
Calculation: $904.3+878.3+845.5
CASH FLOW STATEMENT1
1 Abridged version. The complete version is shown in the consolidated financial statements.
Table:
€ million | 2017/18 | 2018/19
Cash flow from operating activities of continuing operations | 766 | 796
Cash flow from operating activities of discontinued operations | 139 | 157
Cash flow from operating activities | 905 | 953
Cash flow from investing activities of continuing operations | −292 | 46
Cash flow from investing activities of discontinued operations | −89 | −136
Cash flow from investing activities | −381 | −90
Cash flow before financing activities of continuing operations | 474 | 842
Cash flow before financing activities of discontinued operations | 50 | 21
Cash flow before financing activities | 524 | 863
Cash flow from financing activities of continuing operations | −587 | −1,122
Cash flow from financing activities of discontinued operations | −74 | −109
Cash flow from financing activities | −661 | −1,231
Total cash flows | −137 | −368
Currency effects on cash and cash equivalents | −30 | 17
Total change in cash and cash equivalents | −167 | −351


Question: Where can the complete version of the cash flow statement be found?
Answer: The complete version is shown in the consolidated financial statements.
notes to the consolidated financial statements union pacific corporation and subsidiary companies for purposes of this report , unless the context otherwise requires , all references herein to the 201ccorporation 201d , 201cupc 201d , 201cwe 201d , 201cus 201d , and 201cour 201d mean union pacific corporation and its subsidiaries , including union pacific railroad company , which will be separately referred to herein as 201cuprr 201d or the 201crailroad 201d . 1 . nature of operations operations and segmentation 2013 we are a class i railroad that operates in the united states . we have 32094 route miles , linking pacific coast and gulf coast ports with the midwest and eastern united states gateways and providing several corridors to key mexican gateways . we serve the western two- thirds of the country and maintain coordinated schedules with other rail carriers for the handling of freight to and from the atlantic coast , the pacific coast , the southeast , the southwest , canada , and mexico . export and import traffic is moved through gulf coast and pacific coast ports and across the mexican and canadian borders . the railroad , along with its subsidiaries and rail affiliates , is our one reportable operating segment . although revenues are analyzed by commodity group , we analyze the net financial results of the railroad as one segment due to the integrated nature of our rail network . the following table provides revenue by commodity group : millions of dollars 2009 2008 2007 .

Table:
millions of dollars | 2009 | 2008 | 2007
agricultural | $ 2666 | $ 3174 | $ 2605
automotive | 854 | 1344 | 1458
chemicals | 2102 | 2494 | 2287
energy | 3118 | 3810 | 3134
industrial products | 2147 | 3273 | 3077
intermodal | 2486 | 3023 | 2925
total freight revenues | $ 13373 | $ 17118 | $ 15486
other revenues | 770 | 852 | 797
total operating revenues | $ 14143 | $ 17970 | $ 16283
although our revenues are principally derived from customers domiciled in the united states , the ultimate points of origination or destination for some products transported are outside the united states .
basis of presentation 2013 the consolidated financial statements are presented in accordance with accounting principles generally accepted in the united states of america ( gaap ) as codified in the financial accounting standards board ( fasb ) accounting standards codification ( asc ) .
subsequent events evaluation 2013 we evaluated the effects of all subsequent events through february 5 , 2010 , the date of this report , which is concurrent with the date we file this report with the u.s .
securities and exchange commission ( sec ) .
2 .
significant accounting policies change in accounting principle 2013 we have historically accounted for rail grinding costs as a capital asset .
beginning in the first quarter of 2010 , we will change our accounting policy for rail grinding costs .

Question: what percent of total freight revenues was the chemicals group in 2008?
Answer: 15%
Calculation: divide(2494, 17118)
NET DEBT
The term net debt does not have any standardized meaning under IFRS. Therefore, it is unlikely to be comparable to similar measures presented by other issuers.
We define net debt as debt due within one year plus long-term debt and 50% of preferred shares, less cash and cash equivalents, as shown in BCE’s consolidated statements of financial position. We include 50% of outstanding preferred shares in our net debt as it is consistent with the treatment by certain credit rating agencies.
We consider net debt to be an important indicator of the company’s financial leverage because it represents the amount of debt that is not covered by available cash and cash equivalents. We believe that certain investors and analysts use net debt to determine a company’s financial leverage.
Net debt has no directly comparable IFRS financial measure, but rather is calculated using several asset and liability categories from the statements of financial position, as shown in the following table.
Table:
 | 2019 | 2018
Debt due within one year | 3,881 | 4,645
Long-term debt | 22,415 | 19,760
50% of outstanding preferred shares | 2,002 | 2,002
Cash and cash equivalents | (145) | (425)
Net debt | 28,153 | 25,982


Question: Why is net debt considered as an important indicator of the company's financial leverage?
Answer: Because it represents the amount of debt that is not covered by available cash and cash equivalents.
(6) Intangible Assets
Intangible assets consist of the following (in thousands):
During 2019, we periodically assessed whether any indicators of impairment existed related to our intangible assets. As of each interim period end during the year, we concluded that a triggering event had not occurred that would more likely than not reduce the fair value of our intangible assets below their carrying values.
Amortization expense recognized in 2019, 2018 and 2017 was $23,671,000, $15,737,000 and $16,812,000, respectively.
Table:
 | December 31, | 
 | 2019 | 2018
Customer relationships | $336,455 | $159,566
Other | 15,621 | 5,555
 | 352,076 | 165,121
Accumulated amortization | (73,492) | (52,942)
Intangible assets, net | 278,584 | 112,179


Question: What is the change in Accumulated amortization between 2018 and 2019?
Answer: 20550
Calculation: 73,492-52,942
Management Discussion and Analysis
Capital Management and Dividend Policy
Notes: (1) Net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances.
(2) Net debt gearing ratio is defined as the ratio of net debt to net capitalisation. Net capitalisation is the aggregate of net debt, shareholders’ funds and non-controlling interests.
(3) Interest cover refers to the ratio of EBITDA and share of associates’ pre-tax profits to net interest expense.
As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago. 

As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago.
The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure. 

The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure.
For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments). 

For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments).
Singtel is committed to delivering dividends that increase over time with growth in underlying earnings, while maintaining an optimal capital structure and investment grade credit ratings. Barring unforeseen circumstances, it expects to maintain its ordinary dividends at 17.5 cents per share for the next financial year ending 31 March 2020.
Table:
 | Financial Year ended 31 March | 
Group | 2019 | 2018
Gross debt (S$ million) | 10,396 | 10,402
Net debt (1) (S$ million) | 9,883 | 9,877
Net debt gearing ratio (2) (%) | 24.9 | 24.9
Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times) | 1.6 | 1.3
Interest cover (3) (number of times) | 16.2 | 20.1


Question: How many factors need to be considered when calculating net capitalisation?
Answer: 3
Calculation: net debt##shareholders’ funds##non-controlling interests
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 the maximum estimated future payouts under the 2019 NEO plan for Manoj Shetty and Lawrence Reinhold?
Answer: 362,303, N/A
stock performance graph : the graph below shows the cumulative total shareholder return assuming the investment of $ 100 , on december 31 , 2013 , and the reinvestment of dividends thereafter , if any , in the company 2019s common stock versus the standard and poor 2019s s&p 500 retail index ( 201cs&p 500 retail index 201d ) and the standard and poor 2019s s&p 500 index ( 201cs&p 500 201d ) . .

Table:
company/index | december 31 , 2013 | december 31 , 2014 | december 31 , 2015 | december 31 , 2016 | december 31 , 2017 | december 31 , 2018
o 2019reilly automotive inc . | $ 100 | $ 150 | $ 197 | $ 216 | $ 187 | $ 268
s&p 500 retail index | 100 | 110 | 137 | 143 | 184 | 208
s&p 500 | $ 100 | $ 111 | $ 111 | $ 121 | $ 145 | $ 136
.

Question: what was the five year change in value of the o 2019reilly automotive inc . stock?
Answer: 168
Calculation: subtract(268, const_100)
Contract Balances
Our contract assets consist of unbilled amounts for technology development contracts as well as custom product contracts. Also included in contract assets are royalty revenue and carrying amounts of right of returned inventory. Long-term contract assets include the fee withholding on cost reimbursable contracts that will not be billed within a year. Contract liabilities include excess billings, subcontractor accruals, warranty expense, extended warranty revenue, right of return refund, and customer deposits. The net contract (liabilities)/assets changed by $1.0 million, due primarily to increased contract liabilities in addition to a slight increase in contract assets. The increase in contract liabilities is a result of the increased number of government research programs in addition to an increase in the number of our fixed-price contracts that have reached milestones as designated in their respective contracts, but revenue has not yet been recognized. The increase in contract assets is primarily driven by the unbilled fee required by our cost-reimbursable government contracts, which cannot be fully billed until after the specific contract is complete.
The following table shows the components of our contract balances as of December 31, 2019 and 2018:
Table:
 | December 31, | 
 | 2019 | 2018
Contract assets | $3,208,206 | $2,759,315
Contract liabilities | (3,887,685) | (2,486,111)
   Net contract assets | $(679,479) | $273,204


Question: In which year were contract assets less than 3,000,000?
Answer: 2018
Calculation: locate and analyze contract assets in row 3