hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
Interest and penalty charges, if any, related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations. As of March 31, 2019 and 2018, the Company had immaterial accrued interest or penalties related to uncertain tax positions.
The Company is subject to taxation in the United Kingdom and several foreign jurisdictions. As of March 31, 2019, the Company is no longer subject to examination by taxing authorities in the United Kingdom for years prior to March 31, 2017. The significant foreign jurisdictions in which the Company operates are no longer subject to examination by taxing authorities for years prior to March 31, 2016. In addition, net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized.
The Company had approximately $24.9 million of unremitted foreign earnings as of March 31, 2019. Income taxes have been provided on approximately $10.0 million of the unremitted foreign earnings. Income taxes have not been provided on approximately $14.9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested. The tax payable on the earnings that are indefinitely reinvested would be immaterial.
Table:
 | Year ended March 31, | 
 | 2019 | 2018
Beginning balance | $6,164 | $4,931
Additions based on tax positions related to current year | 164 | 142
Additions for tax positions of prior years | 231 | 1,444
Reductions due to change in foreign exchange rate   | (301) | (353)
Expiration of statutes of limitation | (165) | —
Reductions due to settlements with tax authorities | (77) | —
Ending balance | $6,016 | $6,164


Question: What was the average Additions for tax positions of prior years for 2018 and 2019?
Answer: 837.5
Calculation: (231 + 1,444) / 2
Acquisition of Fagerdala
On October 2, 2017, the Company acquired Fagerdala Singapore Pte Ltd., a manufacturer and fabricator of polyethylene foam based in Singapore, to join its Product Care division. We acquired 100% of Fagerdala shares for estimated consideration of S$144.7 million, or $106.2 million, net of cash acquired of $13.3 million, inclusive of purchase price adjustments which were finalized in the third quarter of 2018. We acquired Fagerdala to leverage its manufacturing footprint in Asia, experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods.
The following table summarizes the consideration transferred to acquire Fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed. price among the assets acquired and liabilities assumed.
Table:
 | Preliminary Allocation | Measurement Period | Final Allocation
(In millions) | As of October 2, 2017 | Adjustments | As of December 31, 2018
Total consideration transferred | $ 106.6 | $ (0.4) | $ 106.2
Assets: |  |  | 
Cash and cash equivalents | 13.3 | — | 13.3
Trade receivables, net | 22.4 | — | 22.4
Inventories, net | 10.0 | 0.1 | 10.1
Prepaid expenses and other current assets | 8.4 | — | 8.4
Property and equipment, net | 23.3 | — | 23.3
Identifiable intangible assets, net | 41.4 | 0.7 | 42.1
Goodwill | 39.3 | (1.5) | 37.8
Total assets | $ 158.1 | $ (0.7) | $ 157.4
Liabilities: |  |  | 
Short-term borrowings | 14.0 | — | 14.0
Accounts payable | 6.9 | — | 6.9
Other current liabilities | 15.1 | (0.1) | 15.0
Long-term debt, less current portion | 3.8 | — | 3.8
Non-current deferred taxes | 11.7 | (0.2) | 11.5
Total liabilities | $ 51.5 | $ (0.3) | $ 51.2


Question: What is the asset to liability ratio As of December 31, 2018? 
Answer: 32.53
Calculation: 51.2/157.4
Other Income (Expense), Net
Other expense, net decreased by $31 thousand in 2019 compared to 2018 as a result of the recognition of a $1.4 million loss on extinguishment related to the partial repurchase of our 2022 Notes and a $1.1 million increase in interest expense related to our convertible senior notes, offset by an increase of $2.7 million of interest income earned on our investment as a result of proceeds invested from our convertible note and common stock offerings.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Other expense, net | $ 4,597 | $ 4,628 | $ (31) | (0.7)%
% of revenue | 2% | 3% |  | 


Question: What was the average Other expense, net for 2018 and 2019?
Answer: 4612.5
Calculation: (4,597 + 4,628) / 2
Item 6. Selected Financial Data
Five-Year Financial Summary in millions, except per share data (Fiscal years ended June 30,)
(a) Fiscal year 2019 included $1.2 million of acquisition-related costs related to LPW Technology Ltd. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. “Financial Statements and Supplementary Data” of this report.
(b) Fiscal year 2018 included $68.3 million of discrete income tax net benefits related to the U.S. tax reform and other legislative changes. See Note 17 in the Notes to the Consolidated Financial Statements included in Item 8. “Financial Statements and Supplementary Data” of this report.
(c) Fiscal year 2017 included $3.2 million of loss on divestiture of business. See Note 4 in the Notes to the Consolidated Financial Statements included in Item 8. "Financial Statements and Supplementary Data" of this report.
(d) Fiscal year 2016 included $22.5 million of excess inventory write-down charges, $12.5 million of goodwill impairment charges and $18.0 million of restructuring and impairment charges including $7.6 million of impairment of intangible assets and property, plant and equipment and $10.4 million of restructuring costs related primarily to an early retirement incentive and other severance related costs.
(e) Fiscal year 2015 included $29.1 million of restructuring costs related principally to workforce reduction, facility closures and write-down of certain assets.
(f) The weighted average common shares outstanding for fiscal years 2016 and 2015 included 5.5 million and 0.9 million less shares, respectively, related to the share repurchase program authorized in October 2014. During the fiscal years ended June 30, 2016 and 2015, we repurchased 3,762,200 shares and 2,995,272 shares, respectively, of common stock for $123.9 million and $124.5 million, respectively.
See Item 7. “Management’s Discussion and Analysis of Financial Condition and Results of Operations” for discussion of factors that affect the comparability of the “Selected Financial Data”.
Table:
 | 2019 (a) | 2018(b) | 2017(c) | 2016(d)(f) | 2015 (e)(f)
Summary of Operations: |  |  |  |  | 
Net sales | $2,380.2 | $2,157.7 | $1,797.6 | $1,813.4 | $2,226.7
Operating income | $241.4 | $189.3 | $121.5 | $70.8 | $119.3
Net income | $167.0 | $188.5 | $47.0 | $11.3 | $58.7
Financial Position at Year-End: |  |  |  |  | 
Cash and cash equivalents | $27.0 | $56.2 | $66.3 | $82.0 | $70.0
Total assets | $3,187.8 | $3,007.0 | $2,878.1 | $2,794.3 | $2,902.6
Long-term debt, net of current portion | $550.6 | $545.7 | $550.0 | $611.3 | $603.8
Per Common Share: |  |  |  |  | 
Net earnings: |  |  |  |  | 
Basic | $3.46 | $3.96 | $0.99 | $0.23 | $1.11
Diluted | $3.43 | $3.92 | $0.99 | $0.23 | $1.11
Cash dividend-common | $0.80 | $0.72 | $0.72 | $0.72 | $0.72
Weighted Average Common Shares outstanding: |  |  |  |  | 
Basic | 47.7 | 47.2 | 47.0 | 48.1 | 52.6
Diluted | 48.1 | 47.6 | 47.1 | 48.2 | 52.7


Question: In which year was the Cash dividend-common the largest?
Answer: 2019
Calculation: $0.80>$0.72
19. Cash and cash equivalents
The majority of the Group’s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements.
Accounting policies
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Assets in money market funds, whose contractual cash flows do not represent solely payments of interest and principal, are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period. All other cash and cash equivalents are measured at amortised cost.
Note: 1 Items are measured at fair value and the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets.
The carrying amount of balances at amortised cost approximates their fair value.
Cash and cash equivalents of €1,381 million (2018: €1,449 million) are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries’ third party liabilities.
Table:
 | 2019 | 2018
 | €m | €m
Cash at bank and in hand | 2,434 | 2,197
Repurchase agreements and bank deposits | 2,196 | –
Money market funds1 | 9,007 | 2,477
Cash and cash equivalents as presented in the statement of financial position | 13,637 | 4,674
Bank overdrafts | (32) | (7)
Cash and cash equivalents of discontinued operations | – | 727
Cash and cash equivalents as presented in the statement of cash flows | 13,605 | 5,394


Question: How much is the 2019 cash at bank and hand ?
Answer: 2,434
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 weighted-average common share equivalents of Class A common stock that were excluded from the diluted net income per share calculations during the periods presented because their effect would have been anti-dilutive (shares in thousands):
Table:
 | For the Year Ended |  | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Anti-dilutive securities: |  |  | 
Employee stock options | 34 | 50 | 51
Restricted stock units | 315 | 255 | 140
Total | 349 | 305 | 191


Question: What was the change in employee stock options between 2018 and 2019?
Answer: -1
Calculation: 50-51
note 4 - goodwill and other intangible assets : goodwill the company had approximately $ 93.2 million and $ 94.4 million of goodwill at december 30 , 2017 and december 31 , 2016 , respectively . the changes in the carrying amount of goodwill for the years ended december 30 , 2017 and december 31 , 2016 are as follows ( in thousands ) : .

Table:
 | 2017 | 2016
balance beginning of year | $ 94417 | $ 10258
goodwill acquired as part of acquisition | 2014 | 84159
working capital settlement | -1225 ( 1225 ) | 2014
impairment loss | 2014 | 2014
balance end of year | $ 93192 | $ 94417
goodwill is allocated to each identified reporting unit , which is defined as an operating segment or one level below the operating segment .
goodwill is not amortized , but is evaluated for impairment annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable .
the company completes its impairment evaluation by performing valuation analyses and considering other publicly available market information , as appropriate .
the test used to identify the potential for goodwill impairment compares the fair value of a reporting unit with its carrying value .
an impairment charge would be recorded to the company 2019s operations for the amount , if any , in which the carrying value exceeds the fair value .
in the fourth quarter of fiscal 2017 , the company completed its annual impairment testing of goodwill and no impairment was identified .
the company determined that the fair value of each reporting unit ( including goodwill ) was in excess of the carrying value of the respective reporting unit .
in reaching this conclusion , the fair value of each reporting unit was determined based on either a market or an income approach .
under the market approach , the fair value is based on observed market data .
other intangible assets the company had approximately $ 31.3 million of intangible assets other than goodwill at december 30 , 2017 and december 31 , 2016 .
the intangible asset balance represents the estimated fair value of the petsense tradename , which is not subject to amortization as it has an indefinite useful life on the basis that it is expected to contribute cash flows beyond the foreseeable horizon .
with respect to intangible assets , we evaluate for impairment annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable .
we recognize an impairment loss only if the carrying amount is not recoverable through its discounted cash flows and measure the impairment loss based on the difference between the carrying value and fair value .
in the fourth quarter of fiscal 2017 , the company completed its annual impairment testing of intangible assets and no impairment was identified. .

Question: what was the ratio of the goodwill and other intangible assets for the company had approximately in 2017 to 2016
Answer: 0.989
Calculation: divide(93.2, 94.4)
Capital reserve and reserves retained from earnings
Prior to the effective date of the reclassification and demerger of CECONOMY AG on 12 July 2017, METRO AG was not yet a group within the meaning of IFRS 10. Accordingly, combined financial statements of METRO Wholesale & Food Specialist GROUP (hereinafter: MWFS GROUP) were prepared for the IPO prospectus of METRO AG. Equity in the combined financial statements was the residual amount from the combined assets and liabilities of MWFS GROUP. Following the demerger, METRO became an independent group with METRO AG as the listed parent company. Therefore, the equity in the consolidated financial statements is subdivided according to legal requirements. The subscribed capital of €363 million and the capital reserve of €6,118 million were recognised at the carrying amounts from the METRO AG Annual Financial Statements as of 30 September 2017. For this purpose, a transfer was made from the equity item net assets, recognised as of 1 October 2016, attributable to the former METRO GROUP of the combined financial statements of MWFS GROUP. The remaining negative amount of this equity item was reclassified to reserves retained from earnings. It cannot be traced back to a history of loss.
Reserves retained from earnings can be broken down as follows:
1 Previous year: gains/losses on remeasuring financial instruments in the category ‘available for sale’.
2 Adjustment of previous year according to explanation in notes.
Table:
€ million | 30/9/2018 | 30/9/2019
Effective portion of gains/losses from cash flow hedges | 0 | 2
Equity and debt instruments1 | 9 | −3
Currency translation differences from translating the financial statements of foreign operations | −738 | −602
Remeasurement of defined benefit pension plans | −410 | −500
Income tax on components of other comprehensive income | 91 | 106
Other reserves retained from earnings | −2,401 2 | −2,782
 | −3,449 | −3,778


Question: In which years were the reserves retained from earnings calculated in?
Answer: 2018, 2019
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular
Table:
 | 2019 €m | 2018 €m | 2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792
Aggregated expected income tax (credit)/expense | (457) | 985 | 795
Impairment losses with no tax effect | 807 | – | –
Disposal of Group investments | – | 55 | (271)
Effect of taxation of associates and joint ventures, reported within profit before tax | 262 | 90 | 23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1 | 1,186 | (1,583) | 1,603
Deferred tax following revaluation of investments in Luxembourg1 | (488) | (330) | (329)
Previously unrecognised temporary differences we expect to use in the future | – | – | (15)
Previously unrecognised temporary differences utilised in the year | – | (29) | (11)
Current year temporary differences (including losses) that we currently do not expect to use | 78 | 20 | 139
Adjustments in respect of prior year tax liabilities2 | (94) | (244) | (107)
Revaluation of assets for tax purposes | – | – | (39)
Impact of tax credits and irrecoverable taxes | 79 | 93 | 98
Deferred tax on overseas earnings3 | (39) | 24 | 26
Effect of current year changes in statutory tax rates on deferred tax balances | (2) | (44) | 2,755
Financing costs not deductible for tax purposes | 67 | 23 | 25
Expenses not deductible (income not taxable) for tax purposes | 97 | 61 | 72
Income tax expense/(credit) | 1,496 | (879) | 4,764


Question: How much is the 2018 aggregated expected income expense ?
Answer: 985
Note 13: Supplemental Balance Sheets and Statements of Operations Detail
(1) Fiscal year ended March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
(amounts in thousands) | 2019 | 2018
Accounts receivable: |  | 
Trade | $176,715 | $166,459
Allowance for doubtful accounts reserve | (1,206) | (1,210)
Ship-from-stock and debit (“SFSD”) reserve | (18,862) | (17,362)
Returns reserves (1) | (964) | (131)
Rebates reserves | (967) | (446)
Price protection reserves | (657) | (420)
Other | — | (329)
Accounts receivable, net (1) | $154,059 | $146,561


Question: What was the change in the Returns reserves between 2018 and 2019?
Answer: -833
Calculation: -964-(-131)
Operating income increased to SEK 2.3 (1.1) billion. Operating income excluding restructur- ing charges improved to SEK 2.4 (1.4) billion due to a positive effect from reversal of a provision for impairment of trade receivables made in Q1 2019, of SEK 0.7 billion, and higher gross margin.
Operating margin was 6.3%, excluding restructuring charges and the positive effect from reversal of a provision for impairment of trade receivables of SEK 0.7 billion in Q1 2019.
Restructuring charges amounted to SEK 0.0 (–0.3) billion.
Emerging Business and Other
Segment Emerging Business and Other represented 3% (4%) of Group net sales in 2019.
The segment includes:
–– Emerging Business, including IoT, iconectiv
and New businesses
–– Media businesses, including Red Bee
Media and a 49% ownership of MediaKind.
Net sales
Reported sales decreased by –19% in 2019 due to the 51% divestment of MediaKind in February 2019. Sales adjusted for comparable units and currency increased by 14% driven by growth in the iconectiv business through a multi-year number portability contract in the US.
Gross margin
Gross margin declined mainly due to the 51% divestment of MediaKind. The decline was partly offset by lower restructuring charges.
Operating income (loss)
Operating income was impacted by costs of SEK –10.7 billion related to the resolution of the US SEC and DOJ investigations, a refund of earlier paid social security costs in Sweden of SEK 0.9 billion and by costs of SEK –0.3
billion related to the wind-down of the ST-Ericsson legal structure.
Operating income in Emerging Business, iconectiv and common costs improved, driven by profitable growth in iconectiv. Red Bee Media income improved supported by profit improvement activities. Media Solutions income improved driven by the 51% divestment of Media Kind, including a capital gain from the transaction.
Table:
SEK billion | Full year 2019 | Full year 2018
Segment operating income | -12.5 | -5.4
income of which Emerging Business, iconective, media businesses and common costs | -2.4 | -5.4
of which SEC and DOJ
settlement costs | –10.7 | –
of which costs for
ST-Ericsson wind-down | –0.3 | –
of which a refund of social security costs in Sweden | 0.9 | -


Question: What is the total segment operating income for 2019 and 2018?
Answer: -17.9
Calculation: -12.5+(-5.4)
4. Income Taxes
Provision for Income Taxes
Income (loss) before income tax expense is summarized below (in thousands):
(1) Includes the elimination of intercompany foreign dividends paid to the U.S.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Domestic (1) | $(415,707) | $(426,897) | $(373,690)
Foreign (1) | 866,411 | 800,298 | 629,923
 | $450,704 | $373,401 | $256,233


Question: What was the change in Foreign income (loss) between 2018 and 2019?
Answer: 66113
Calculation: 866,411-800,298
The following table summarizes information regarding restricted shares/RSUs granted and vested (in thousands, except per restricted share/RSU amounts):
As of December 31, 2019, based on the probability of achieving the performance goals, there was $6.1 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested restricted shares/RSUs. Of the unrecognized compensation cost, 33% related to performance-based nonvested restricted shares/RSUs and 67% related to employment-based nonvested restricted shares/RSUs. This cost is expected to be recognized over a weighted average period of 2.0 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Number of restricted shares/ RSUs granted | 508 | 492 | 480
Weighted average grant-date fair value per restricted share/RSU | $28.43 | $28.16 | $29.42
Fair value of restricted shares/RSUs vested | $3,647 | $8,342 | $6,868


Question: What was the percentage change in Number of restricted shares/ RSUs granted in 2019 from 2018?
Answer: 3.25
Calculation: (508-492)/492