hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
performance graph the following graph compares the yearly change in the cumulative total stockholder return for our last five full fiscal years , based upon the market price of our common stock , with the cumulative total return on a nasdaq composite index ( u.s . companies ) and a peer group , the nasdaq medical equipment-sic code 3840-3849 index , which is comprised of medical equipment companies , for that period . the performance graph assumes the investment of $ 100 on march 31 , 2010 in our common stock , the nasdaq composite index ( u.s . companies ) and the peer group index , and the reinvestment of any and all dividends. .

Table:
 | 3/31/2010 | 3/31/2011 | 3/31/2012 | 3/31/2013 | 3/31/2014 | 3/31/2015
abiomed inc | 100 | 140.79 | 215.02 | 180.91 | 252.33 | 693.60
nasdaq composite index | 100 | 115.98 | 128.93 | 136.26 | 175.11 | 204.38
nasdaq medical equipment sic code 3840-3849 | 100 | 108.31 | 115.05 | 105.56 | 123.18 | 118.95
this graph is not 201csoliciting material 201d under regulation 14a or 14c of the rules promulgated under the securities exchange act of 1934 , is not deemed filed with the securities and exchange commission and is not to be incorporated by reference in any of our filings under the securities act of 1933 , as amended , or the exchange act whether made before or after the date hereof and irrespective of any general incorporation language in any such filing .
transfer agent american stock transfer & trust company , 59 maiden lane , new york , ny 10038 , is our stock transfer agent. .

Question: did abiomed outperform the nasdaq medical equipment index over the five year period?
Answer: yes
Calculation: greater(693.60, 118.95)
Note 20 Trade payables and other liabilities
(1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2019 | 2018
Trade payables and accruals |  | 2,604 | 2,535
Compensation payable |  | 589 | 589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) | 26 | 135 | 135
Taxes payable |  | 101 | 129
Derivative liabilities | 26 | 49 | 27
Severance and other costs payable |  | 35 | 63
Provisions | 23 | 33 | 66
CRTC tangible benefits obligation | 26 | 28 | 38
CRTC deferral account obligation | 26 | 13 | 16
Other current liabilities |  | 367 | 343
Total trade payables and other liabilities |  | 3,954 | 3,941


Question: What does the table show?
Answer: Trade payables and other liabilities
Liquidity
The following table presents selected financial information on liquidity (in thousands):
(1) We define working capital as current assets less current liabilities. Fiscal year 2019 includes the impact of recognizing operating lease right-of-use assets and liabilities as a result of our adoption of Accounting Standards Codification Topic 842, “Leases,” as of December 29, 2018.
We believe our existing balances of cash and cash equivalents, working capital and the availability under our asset-based loan facility, are sufficient to satisfy our working capital needs, capital expenditures, debt service and other liquidity requirements associated with our current operations over the next 12 months.
Our capital expenditures, excluding cash paid for acquisitions, were approximately $16.1 million for fiscal 2019. We believe our capital expenditures, excluding cash paid for acquisitions, for fiscal 2020 will be approximately $38.0 million to $42.0 million. The increase in projected capital expenditures in fiscal 2020 as compared to fiscal 2019 is the result of planned expansions of several of our distribution facilities. Our planned capital projects will provide both new and expanded facilities and improvements to our technology that we believe will produce increased efficiency and the capacity to continue to support the growth of our customer base.
Table:
 |  | Fiscal Year Ended | 
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Cash and cash equivalents | $140,233 | $42,410 | $41,504
Working capital,(1) excluding cash and cash equivalents | $162,772 | $160,783 | $147,063
Availability under asset-based loan facility | $133,359 | $90,015 | $64,805


Question: What is the Availability under asset-based loan facility for fiscal years 2019, 2018 and 2017 respectively?
Answer: $133,359, $90,015, $64,805
Note 13. Basic and Diluted Net Loss Per Share
Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period, less the weighted-average unvested common stock subject to repurchase or forfeiture as they are not deemed to be issued for accounting purposes. Diluted net loss per share is computed by giving effect to all potential shares of common stock, stock options, restricted stock units, ESPP, and convertible senior notes, to the extent dilutive. For the periods presented, all such common stock equivalents have been excluded from diluted net loss per share as the effect to net loss per share would be anti-dilutive.
The following table sets forth the computation of the Company’s basic and diluted net loss per share during the years ended December 31, 2019, 2018 and 2017 (in thousands, except per share data)
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Numerator |  |  | 
Net loss | $(53,607) | $(26,203) | $(4,204)
Denominator |  |  | 
Weighted-average common shares for basic and diluted net loss per share | 83,130 | 79,500 | 76,281
Basic and diluted net loss per share | $(0.64) | $(0.33) | $(0.06)


Question: What are the respective weighted-average common shares for basic and diluted net loss per share in 2017 and 2018?
Answer: 76,281, 79,500
federal realty investment trust schedule iii summary of real estate and accumulated depreciation 2014continued three years ended december 31 , 2009 reconciliation of accumulated depreciation and amortization ( in thousands ) .

Table:
balance december 31 2006 | $ 740507
additions during period 2014depreciation and amortization expense | 96454
deductions during period 2014disposition and retirements of property | -80258 ( 80258 )
balance december 31 2007 | 756703
additions during period 2014depreciation and amortization expense | 101321
deductions during period 2014disposition and retirements of property | -11766 ( 11766 )
balance december 31 2008 | 846258
additions during period 2014depreciation and amortization expense | 103.698
deductions during period 2014disposition and retirements of property | -11869 ( 11869 )
balance december 31 2009 | $ 938087
.

Question: what is the percentual decline of the deductions during 2007 and 2008?
Answer: 85.33%
Calculation: subtract(11766, 80258), divide(#0, 80258)
Interest Expense and Interest Income and Other Expense, net
The table below sets forth the changes in interest expense and interest income and other expense, net, for the fiscal year ended December 29, 2019, as compared to fiscal year ended December 30, 2018 (in thousands, except percentage data):
The $242,000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018. The $112,000 increase in interest income and other expenses was attributable to increase in interest income from money market account with Heritage Bank.
Table:
 | Fiscal Years |  | Year-Over-Year Change | 
 | 2019 | 2018 | Amount | Percentage
Interest expense | $(350) | $(108) | $(242) | 224%
Interest income and other expense, net | 189 | 77 | 112 | 145%
 | $(161) | $(31) | $(130) | 419%


Question: What is the average interest expense in 2018 and 2019?
Answer: 229
Calculation: (108 + 350)/2
(B.2) Employee Benefits Expenses
Components of Employee Benefits Expenses
Table:
€ millions | 2019 | 2018 | 2017
Salaries | 10,031 | 9,025 | 8,693
Social security expenses | 1,477 | 1,339 | 1,281
Share-based payment expenses | 1,835 | 830 | 1,120
Pension expenses | 369 | 330 | 312
Employee-related restructuring expenses | 1,111 | 19 | 180
Termination benefits outside of restructuring plans | 47 | 52 | 57
Employee benefits expenses | 14,870 | 11,595 | 11,643


Question: What was the change in Pension expenses in 2019 from 2018?
Answer: 39
Calculation: 369-330
Consolidated Statements of Financial Position Data:
* Adjusted IFRS balances to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 of the notes to our consolidated financial statements for further details.
Table:
 |  |  | As of June 30, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  | (U.S. $ in thousands) |  |  | 
 |  | *As Adjusted | *As Adjusted |  | 
Cash and cash equivalents | $1,268,441 | $1,410,339 | $244,420 | $259,709 | $187,094
Short-term investments | 445,046 | 323,134 | 305,499 | 483,405 | 30,251
Derivative assets | 215,233 | 99,995 | 3,252 | — | —
Working capital | (287,597) | 1,377,145 | 296,984 | 542,038 | 50,477
Total assets | 2,977,258 | 2,421,828 | 1,282,117 | 990,973 | 397,161
Deferred revenue | 468,820 | 342,871 | 245,195 | 181,068 | 136,565
Derivative liabilities | 855,079 | 207,970 | — | — | —
Exchangeable senior notes, net | 853,576 | 819,637 | — | — | —
Total liabilities | 2,411,791 | 1,514,508 | 379,424 | 259,310 | 207,107
Share capital | 24,199 | 23,531 | 22,726 | 21,620 | 18,461
Total equity | 565,467 | 907,320 | 902,693 | 731,663 | 190,054


Question: What is the average  Total equity  for fiscal years 2015 to 2019?
Answer: 659439.4
Calculation: ( 565,467 + 907,320+ 902,693 + 731,663 + 190,054  )/5
hologic , inc . notes to consolidated financial statements 2014 ( continued ) ( in thousands , except per share data ) future minimum lease payments under all the company 2019s operating leases are approximately as follows: .

Table:
fiscal years ending | amount
september 24 2005 | $ 4848
september 30 2006 | 4672
september 29 2007 | 3680
september 27 2008 | 3237
september 26 2009 | 3158
thereafter | 40764
total ( not reduced by minimum sublease rentals of $ 165 ) | $ 60359
the company subleases a portion of its bedford facility and has received rental income of $ 277 , $ 410 and $ 682 for fiscal years 2004 , 2003 and 2002 , respectively , which has been recorded as an offset to rent expense in the accompanying statements of income .
rental expense , net of sublease income , was approximately $ 4660 , $ 4963 , and $ 2462 for fiscal 2004 , 2003 and 2002 , respectively .
9 .
business segments and geographic information the company reports segment information in accordance with sfas no .
131 , disclosures about segments of an enterprise and related information .
operating segments are identified as components of an enterprise about which separate , discrete financial information is available for evaluation by the chief operating decision maker , or decision-making group , in making decisions how to allocate resources and assess performance .
the company 2019s chief decision-maker , as defined under sfas no .
131 , is the chief executive officer .
to date , the company has viewed its operations and manages its business as four principal operating segments : the manufacture and sale of mammography products , osteoporosis assessment products , digital detectors and other products .
as a result of the company 2019s implementation of a company wide integrated software application in fiscal 2003 , identifiable assets for the four principal operating segments only consist of inventories , intangible assets , and property and equipment .
the company has presented all other assets as corporate assets .
prior periods have been restated to conform to this presentation .
intersegment sales and transfers are not significant. .

Question: what was the percentage change in rental expense between 2002 and 2003?
Answer: 102%
Calculation: subtract(4963, 2462), divide(#0, 2462)
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 was the change in Accruals?
Answer: 0.6
Calculation: 5.1-4.5
Comparison of 2019 and 2018
Revenue
We generate substantially all of our revenue from sales of subscriptions, including domain registrations and renewals, hosting and presence products and business applications. Our subscription terms average one year, but can range from monthly terms to multi-annual terms of up to ten years depending on the product. We generally collect the full amount of subscription fees at the time of sale, while revenue is recognized over the period in which the performance obligations are satisfied, which is generally over the contract term. Revenue is presented net of refunds, and we maintain a reserve to provide for refunds granted to customers
Domains revenue primarily consists of revenue from the sale of domain registration subscriptions, domain add-ons and aftermarket domain sales. Domain registrations provide a customer with the exclusive use of a domain during the applicable contract term. After the contract term expires, unless renewed, the customer can no longer access the domain.
Hosting and presence revenue primarily consists of revenue from the sale of subscriptions for our website hosting products, website building products, website security products and online visibility products.
Business applications revenue primarily consists of revenue from the sale of subscriptions for third-party productivity applications, email accounts, email marketing tools and telephony solutions.
The following table presents our revenue for the periods indicated:
The 12.3% increase in total revenue was driven by growth in total customers and ARPU as well as having a full year of revenue from MSH in 2019, partially offset by the impact of movements in foreign currency exchange rates. The increase in customers impacted each of our revenue lines, as the additional customers purchased subscriptions across our product portfolio.
Domains. The 10.8% increase in domains revenue was primarily driven by the increase in domains under management from 77.6 million as of December 31, 2018 to 79.6 million as of December 31, 2019, increased aftermarket domain sales and international growth
Hosting and presence. The 10.7% increase in hosting and presence revenue was primarily driven by increased revenue from our website building and website security products as well as our acquisition of MSH.
Business applications. The 20.8% increase in business applications was primarily driven by increased customer adoption of our email, productivity and telephony solutions.
Table:
 | Year Ended December 31, |  |  | 2019 to 2018 |  | 2018 to 2017 | 
 | 2019 | 2018 | 2017 | $ change | % change | $ change | % change
Domains | $ 1,351.6 | $ 1,220.3 | $ 1,057.2 | $ 131.3 | 11 % | $ 163.1 | 15 %
Hosting and presence | 1,126.5 | 1,017.6 | 847.9 | 108.9 | 11 % | 169.7 | 20 %
Business applications | 510.0 | 422.2 | 326.8 | 87.8 | 21 % | 95.4 | 29 %
Total revenue | $ 2,988.1 | $ 2,660.1 | $ 2,231.9 | $ 328.0 | 12 % | $ 428.2 | 19 %


Question: What is the average hosting and presence revenue for 2018 and 2019?
Answer: 1072.05
Calculation: (1,126.5+1,017.6)/2
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 15. WARRANTIES
Provisions of our sales agreements include customary product warranties, ranging from 12 months to 24 months following installation. The estimated cost of our warranty obligation is recorded when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
Our estimated warranty obligation is included in Other accrued expenses in our Consolidated Balance Sheets. Changes in our product warranty obligation are as follows:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Balances at beginning of period | $2,084 | $2,312 | $2,329
Warranty acquired in business combinations | 4,818 | 305 | 118
Increases to accruals | 1,752 | 1,606 | 2,029
Warranty expenditures | (2,249) | (2,127) | (2,184)
Effect of changes in exchange rates | 8 | (12) | 20
Balances at end of period | $6,413 | $2,084 | $2,312


Question: How does the company record the estimated cost of warranty obligation?
Answer: when revenue is recognized and is based upon our historical experience by product, configuration and geographic region.
Inventories.
Inventories are stated at the lower-of-cost or net realizable value. Cost is determined using the first-in, first-out method. Finished products and work-in-process inventories include direct material costs and direct and indirect manufacturing costs. The Company records reserves for inventory that may be obsolete or in excess of current and future market demand. A summary of inventories is shown below:
Table:
(Dollars in Millions) | April 27, 2019 | April 28, 2018
Finished Products | $40.2 | $15.4
Work in Process | 9.4 | 14.6
Materials | 67.1 | 54.1
Total Inventories | $116.7 | $84.1


Question: Which costs are included in Finished products and work-in-progress?
Answer: direct material costs and direct and indirect manufacturing costs
10 Earnings per share
Basic and diluted earnings per share calculated on an adjusted profit basis are included in Note 2.
The dilution is in respect of unexercised share options and the Performance Share Plan.
Table:
 | 2019 | 2018
Profit attributable to equity shareholders (£m) | 166.6 | 223.1
Weighted average shares (million) | 73.7 | 73.6
Dilution (million) | 0.2 | 0.2
Diluted weighted average shares (million) | 73.9 | 73.8
Basic earnings per share | 226.2p | 303.1p
Diluted earnings per share | 225.5p | 302.0p


Question: On what basis is the basic and diluted earnings per share calculated on?
Answer: an adjusted profit basis
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 3. Fair Value of Assets and Liabilities
The following table summarizes, by level within the fair value hierarchy, the carrying amounts and estimated fair values of our assets and liabilities measured at fair value on a recurring or nonrecurring basis or disclosed, but not carried, at fair value in the Consolidated Balance Sheets as of the dates presented. There were no transfers into, out of, or between levels within the fair value hierarchy during any of the periods presented. Refer to Note 4, Note 7, Note 8, and Note 9 for additional information on these assets and liabilities.
(1) Disclosed, but not carried, at fair value.
(2) Measured at fair value on a nonrecurring basis.
(3) Measured and carried at fair value on a recurring basis.
Table:
 |  | December 31, 2019 |  | December 31, 2018 | 
 | Level | Carrying Value | Fair Value | Carrying Value | Fair Value
Assets: |  |  |  |  | 
Cash and cash equivalents(1) | 1 | $195,760 | $195,760 | $303,390 | $303,390
Loan receivables held for sale, net(2) | 2 | 51,926 | 55,958 | 2,876 | 3,552
Servicing assets(3) | 3 | 30,459 | 30,459 | — | —
Liabilities: |  |  |  |  | 
Finance charge reversal liability(3) | 3 | $206,035 | $206,035 | $138,589 | $138,589
Term loan(1) | 2 | 384,497 | 392,201 | 386,822 | 386,234
Interest rate swap(3) | 2 | 2,763 | 2,763 | — | —
Servicing liabilities(3) | 3 | 3,796 | 3,796 | 3,016 | 3,016


Question: What was the change in the carrying value of the term loan between 2018 and 2019?
Answer: -2325
Calculation: 384,497-386,822
A condensed summary of the Company’s financial information for equity-accounted investments (20% to 52%-owned) shown on a 100% basis (excluding the impact from purchase price adjustments arising from the acquisition of Joint Ventures) are as follows:
The results included for TIL are until its consolidation on November 27, 2017. The results included for Altera are from the date of deconsolidation on September 25, 2017 to the sale of Teekay's remaining interests on May 8, 2019.
For the year ended December 31, 2019, the Company recorded equity loss of $14.5 million (2018 – income of $61.1 million, and 2017 – loss of $37.3 million).
The equity loss in 2019 was primarily comprised of the write-down and loss on sale of Teekay's investment in Altera and the Company’s share of net loss from the Bahrain LNG Joint Venture; offset by equity income in the Yamal LNG Joint Venture, the RasGas III Joint Venture, the MALT Joint Venture, the Pan Union Joint Venture and the Angola Joint Venture.
For the year ended December 31, 2019, equity loss included $12.9 million related to the Company’s share of unrealized losses on interest rate swaps in the equity-accounted investments (2018 – gains of $17.6 million and 2017 – gains of $7.7 million).
Table:
 | As at December 31, | 
 | 2019 | 2018
 | $ | $
Cash and restricted cash | 379,085 | 568,843
Other assets – current | 148,663 | 412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts | 3,123,377 | 6,615,077
Net investment in direct financing leases | 4,469,861 | 3,000,927
Other assets – non-current | 169,925 | 1,957,271
Current portion of long-term debt and obligations related to finance leases | 563,776 | 1,106,812
Other liabilities – current | 189,165 | 563,862
Long-term debt and obligations related to finance leases | 5,156,307 | 6,882,426
Other liabilities – non-current | 243,301 | 478,311


Question: What is the increase/ (decrease) in Other assets – current from December 31, 2019 to December 31, 2018?
Answer: -263725
Calculation: 148,663-412,388
DSUs
Eligible bonuses and RSUs/PSUs may be paid in the form of DSUs when executives or other eligible employees elect to or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company.
The following table summarizes the status of outstanding DSUs at December 31, 2019 and 2018.
(1) The weighted average fair value of the DSUs issued was $59 in 2019 and $55 in 2018.
Table:
NUMBER OF DSUs | 2019 | 2018
Outstanding, January 1 | 4,391,997 | 4,309,528
Issued (1) | 84,588 | 94,580
Settlement of RSUs/PSUs | 146,960 | 112,675
Dividends credited | 236,079 | 240,879
Settled | (236,525) | (365,665)
Outstanding, December 31 | 4,623,099 | 4,391,997


Question: What is the average value of the weighted average fair value of the DSUs issued in 2018 and 2019?
Answer: 57
Calculation: ($59+$55)/2