hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
(13) (Loss) Earnings Per Common Share
Basic and diluted (loss) earnings per common share for the years ended December 31, 2019, 2018 and 2017 were calculated as follows:
(1) For the year ended December 31, 2019 and December 31, 2018, we excluded from the calculation of diluted loss per share 3.0 million shares and 4.6 million shares, respectively, potentially issuable under incentive compensation plans or convertible securities, as their effect, if included, would have been anti-dilutive.
Our calculation of diluted (loss) earnings per common share excludes shares of common stock that are issuable upon exercise of stock options when the exercise price is greater than the average market price of our common stock. We also exclude unvested restricted stock awards that are antidilutive as a result of unrecognized compensation cost. Such shares were 6.8 million, 2.7 million and 4.7 million for 2019, 2018 and 2017, respectively.
Table:
 |  | Years Ended December, 31 | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions, except per share amounts, shares in thousands) | 
Loss income (Numerator): |  |  | 
Net (loss) income | $(5,269) | (1,733) | 1,389
Net (loss) income applicable to common stock for computing basic earnings per common share | (5,269) | (1,733) | 1,389
Net (loss) income as adjusted for purposes of computing diluted earnings per common share | $(5,269) | (1,733) | 1,389
Shares (Denominator): |  |  | 
Weighted average number of shares: |  |  | 
Outstanding during period | 1,088,730 | 1,078,409 | 635,576
Non-vested restricted stock | (17,289) | (12,543) | (7,768)
Weighted average shares outstanding for computing basic earnings per common share | 1,071,441 | 1,065,866 | 627,808
Incremental common shares attributable to dilutive securities: |  |  | 
Shares issuable under convertible securities | — | — | 10
Shares issuable under incentive compensation plans | — | — | 875
Number of shares as adjusted for purposes of computing diluted (loss) earnings per common share | 1,071,441 | 1,065,866 | 628,693
Basic (loss) earnings per common share | $(4.92) | (1.63) | 2.21
Diluted (loss) earnings per common share(1) | $(4.92) | (1.63) | 2.21


Question: For the Diluted (loss) earnings per common share, what was excluded for the years 2018 and 2019?
Answer: we excluded from the calculation of diluted loss per share 3.0 million shares and 4.6 million shares, respectively, potentially issuable under incentive compensation plans or convertible securities, as their effect, if included, would have been anti-dilutive
16. INCOME TAXES
The provision for (benefit from) income taxes on income from continuing operations before income taxes consists of the following (in thousands):
Table:
 | 2019 | 2018 | 2017
Currently payable: |  |  | 
Federal | $1,995 | $1,163 | $5,617
State | 557 | 114 | 1,022
Foreign | 13,448 | 107,487 | 116,022
 | 16,000 | 108,764 | 122,661
Deferred and other: |  |  | 
Federal | (407) | 26,334 | 1,413
State | 516 | (489) | (153)
Foreign | (9,886) | (20,414) | (30,510)
 | (9,777) | 5,431 | (29,250)
Provision for income taxes | $6,223 | $114,195 | $93,411


Question: In which year was Provision for income taxes largest?
Answer: 2018
Calculation: 114,195>93,411>6,223
At the balance sheet date, the combined principal accounting assumptions were as follows:
For the smaller overseas schemes the discount rate used was 1.50% (2017/18: 1.80%) and future pension increases were 1.30% (2017/18: 1.45%).
At 30 March 2019 and 31 March 2018, the discount rate was derived based on a bond yield curve expanded to also include bonds rated AA by one credit agency (and which might for example be rated A or AAA by other agencies).
Table:
 | At 30 Mar 2019 |  | At 31 Mar 2018 | 
 | Premier schemes | RHM schemes | Premier schemes | RHM schemes
Discount rate | 2.45% | 2.45% | 2.70% | 2.70%
Inflation – RPI | 3.25% | 3.25% | 3.15% | 3.15%
Inflation – CPI | 2.15% | 2.15% | 2.05% | 2.05%
Expected salary increases | n/a | n/a | n/a | n/a
Future pension increases | 2.10% | 2.10% | 2.10% | 2.10%


Question: What was the discount rate at 30 March 2019 for premier schemes?
Answer: 2.45
(5) Earnings Per Share
Basic earnings per share is computed by dividing Net earnings attributable to Black Knight by the weighted-average number of shares of common stock outstanding during the period.
For the periods presented, potentially dilutive securities include unvested restricted stock awards and the shares of BKFS Class B common stock prior to the Distribution. For the year ended December 31, 2017, the numerator in the diluted net earnings per share calculation is adjusted to reflect our income tax expense at an expected effective tax rate assuming the conversion of the shares of BKFS Class B common stock into shares of BKFS Class A common stock on a one-for-one basis prior to the Distribution. The effective tax rate for the year ended December 31, 2017 was (16.7)%, including the effect of the benefit related to the revaluation of our net deferred income tax liability and certain other discrete items recorded during 2017. For the year ended December 31, 2017, the denominator includes approximately 63.1 million shares of BKFS Class B common stock outstanding prior to the Distribution. The denominator also includes the dilutive effect of approximately 0.9 million, 0.6 million and 0.6 million shares of unvested restricted shares of common stock for the years ended December 31, 2019, 2018 and 2017, respectively.
The shares of BKFS Class B common stock did not share in the earnings or losses of Black Knight and were, therefore, not participating securities. Accordingly, basic and diluted net earnings per share of BKFS Class B common stock have not been presented.
The computation of basic and diluted earnings per share is as follows (in millions, except per share amounts):
Table:
 |  | Year ended December 31, | 
 | 2019 | 2018 | 2017
Basic: |  |  | 
Net earnings attributable to Black Knight | $108.8 | $168.5 | $182.3
Shares used for basic net earnings per share: |  |  | 
Weighted average shares of common stock outstanding | 147.7 | 147.6 | 88.7
Basic net earnings per share | $0.74 | $1.14 | $2.06
Diluted: |  |  | 
Earnings before income taxes and equity in losses of unconsolidated affiliates |  |  | $192.4
Income tax benefit excluding the effect of noncontrolling interests |  |  | (32.2)
Net earnings |  |  | $224.6
Net earnings attributable to Black Knight | $108.8 | $168.5 | 
Shares used for diluted net earnings per share: |  |  | 
Weighted average shares of common stock outstanding | 147.7 | 147.6 | 88.7
Dilutive effect of unvested restricted shares of common |  |  | 
stock | 0.9 | 0.6 | 0.6
Weighted average shares of BKFS Class B common stock outstanding | — | — | 63.1
Weighted average shares of common stock, diluted | 148.6 | 148.2 | 152.4
Diluted net earnings per share | $0.73 | $1.14 | $1.47


Question: What years does the table provide information for the computation of basic and diluted earnings per share is as follows (in millions, except per share?
Answer: 2019, 2018, 2017
Reconciliation of Bookings
The following table reconciles total bookings to total revenue, its most directly comparable GAAP financial measure:
(1) Change in deferred revenue also includes the impact of realized gains or losses from the hedging of bookings in foreign currencies.
Table:
 | Year Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Total Bookings: | (unaudited; in millions) |  |  |  | 
Total revenue | $2,988.1 | $2,660.1 | $2,231.9 | $1,847.9 | $1,607.3
Change in deferred revenue(1) | 180.5 | 163.2 | 214.4 | 163.5 | 165.9
Net refunds | 233.4 | 192.6 | 170.0 | 141.9 | 137.8
Other | (0.8) | (4.4) | 1.9 | 2.2 | 3.2
Total bookings | $3,401.2 | $3,011.5 | $2,618.2 | $2,155.5 | $1,914.2


Question: What is the total bookings for each financial year shown in the table, in chronological order?
Answer: $1,914.2, $2,155.5, $2,618.2, $3,011.5, $3,401.2
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information . 13 . employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees . the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income . the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Table:
years ended december 31 | 2018 | 2017 | 2016
u.s . | $ 98 | $ 105 | $ 121
u.k . | 45 | 43 | 43
netherlands and canada | 25 | 25 | 27
total | $ 168 | $ 173 | $ 191
pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits .
the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory .
the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: in 2018 what was the percent of the expenses in the us to the total benefit expense
Answer: 58.3%
Calculation: divide(98, 168)
Note 12—Property, Plant and Equipment
Property, plant and equipment, net consisted of the following:
Depreciation expense was $61 million, $56 million and $55 million for fiscal 2019, 2018 and 2017, respectively.
Table:
 | January 3, 2020 | December 28, 2018
 | (in millions) | 
Computers and other equipment | $259 | $233
Leasehold improvements | 203 | 206
Office furniture and fixtures | 37 | 36
Buildings and improvements | 23 | 56
Land | 4 | 40
Construction in progress | 104 | 15
 | 630 | 586
Less: accumulated depreciation and amortization | (343) | (349)
 | $ 287 | $ 237


Question: What was the Computers and other equipment in January 2020?
Answer: $259
ACI WORLDWIDE, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (in thousands)
The accompanying notes are an integral part of the consolidated financial statements.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Net income | $67,062 | $68,921 | $5,135
Other comprehensive income (loss): |  |  | 
Foreign currency translation adjustments | 1,034 | -15,261 | 16,744
Total other comprehensive income (loss) | 1,034 | (15,261 ) | 16,744
Comprehensive income | $68,096 | $53,660 | $21,879


Question: What was the net income in 2019?
Answer: $67,062
The below tables represents the key components of Teradyne’s convertible senior notes:
As of December 31, 2019, the unamortized discount was $65.3 million, which will be amortized over four years using the effective interest rate method. The carrying amount of the equity component was $100.8 million. As of December 31, 2019, the conversion price was approximately $31.62 per share and if converted the value of the notes was $992.0 million.
Table:
 | December 31, 2019 | December 31, 2018
 | (in thousands) | 
Debt principal | $460,000 | $460,000
Unamortized discount | 65,313 | 80,019
Net carrying amount of convertible debt | $394,687 | $379,981


Question: What were the key components of Teradyne’s convertible senior notes in the table?
Answer: Debt principal, Unamortized discount, Net carrying amount of convertible debt
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
Credit risk
Credit risk is the risk that a counterparty will fail to discharge its obligations and cause a financial loss and arises from cash and cash equivalents, short-term investments, favorable derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including trade and other receivables, dividends receivable and other amounts due from related parties. The Group is exposed to credit risk in the event of non-performance by any of its counterparties. To limit this risk, the Group currently deals primarily with financial institutions and customers with high credit ratings.
For the year ended December 31, 2019, 70.0% of the Group’s revenue was earned from Shell (December 31, 2018 and December 31, 2017, 74.2% and 92.6%, respectively) and accounts receivable were not collateralized; however, management believes that the credit risk is partially offset by the creditworthiness of the Group’s counterparties. BG Group was acquired by Shell on February 15, 2016. This acquisition does not impact the contractual obligations under the existing charter party agreements. The Group did not experience significant credit losses on its accounts receivable portfolio during the three years ended December 31, 2019. The carrying amount of financial assets recorded in the consolidated financial statements represents the Group’s maximum exposure to credit risk. Management monitors exposure to credit risk, and they believe that there is no substantial credit risk arising from the Group’s counterparties.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.
Table:
 | As of December 31, | 
 | 2018 | 2019
Cash and cash equivalents | 342,594 | 263,747
Short-term investments | 25,000 | 4,500
Trade and other receivables | 20,244 | 24,900
Dividends receivable and other amounts due from related parties | 33,395 | 573
Derivative financial instruments | 15,188 | 4,001


Question: What was the change in short-term investments from 2018 to 2019?
Answer: -20500
Calculation: 4,500 - 25,000
11 Employee Costs
Included in wages and salaries above are $4.2M (2018: $4.0M) relating to retention payments arising on business combinations.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Wages and salaries | 286.0 | 271.8
Social security costs | 25.6 | 27.3
Pension costs | 8.9 | 8.4
Other costs | 12.7 | 12.1
 | 333.2 | 319.6
Share-based payments (see note 29) | 36.9 | 42.3
Total employee costs | 370.1 | 361.9


Question: What was included in wages and salaries?
Answer: $4.2M (2018: $4.0M) relating to retention payments arising on business combinations
Year Ended December 31, 2019 Compared to Year Ended December 31, 2018
Operating revenues. Operating revenues decreased by 2.0% from NT$151,253 million in 2018 to NT$148,202 million (US$4,955 million) in
2019, primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018. The decreased foundry wafer sale came from a decline of 2.9% in average selling price from 2018 to 2019, partially offset by a 1.1% increase in foundry wafer shipment from 7,108 thousand 8-inch equivalent wafers in 2018 to 7,189 thousand 8-inch equivalent wafers in 2019.
Operating costs. Operating costs decreased by 1.2% from NT$128,413 million in 2018 to NT$126,887 million (US$4,242 million) in 2019, primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.
Gross profit and gross margin. Gross profit decreased from NT$22,840 million in 2018 to NT$21,315 million (US$713 million) in 2019. Our gross margin decreased from 15.1% in 2018 to 14.4% in 2019, primarily due to an annual decline of 2.9% in average selling price.
Table:
 |  | Years Ended December 31, | 
 | 2017 | 2018 | 2019
 | % | % | %
Operating revenues | 100.0 | 100.0 | 100.0
Operating costs | (81.9) | (84.9) | (85.6)
Gross profit | 18.1 | 15.1 | 14.4
Operating expenses |  |  | 
Sales and marketing | (2.8) | (2.6) | (2.6)
General and administrative | (2.8) | (3.2) | (3.6)
Research and development | (9.2) | (8.6) | (8.0)
Expected credit losses | — | (0.3) | (0.4)
Subtotal | (14.8) | (14.7) | (14.6)
Net other operating income and expenses | 1.1 | 3.4 | 3.5
Operating income | 4.4 | 3.8 | 3.3
Non-operating income and expenses | 0.7 | (2.4) | (0.1)
Income from continuing operations before income tax | 5.1 | 1.4 | 3.2
Income tax benefit (expense) | (0.6) | 0.7 | (0.1)
Net income | 4.5 | 2.1 | 3.1
Total other comprehensive income (loss), net of tax | (3.2) | 0.6 | 1.9
Total comprehensive income | 1.3 | 2.7 | 5.0
Net income attributable to: |  |  | 
Stockholders of the parent | 6.5 | 5.1 | 5.5
Non-controlling interests | (2.0) | (3.0) | (2.4)
Total comprehensive income attributable to: |  |  | 
Stockholders of the parent | 3.3 | 5.7 | 7.4
Non-controlling interests | (2.0) | (3.0) | (2.4)


Question: What is the average Operating expenses?
Answer: 14.7
Calculation: (14.8+14.7+14.6) / 3
The following securities have been excluded from the calculation of diluted weighted average common shares outstanding as the inclusion of these securities would have an anti-dilutive effect:
Participating securities are composed of certain stock options granted under the 2015 Plan, and previously granted under the 2009 Equity Incentive Plan, that may be exercised before the options have vested. Unvested shares have a non-forfeitable right to dividends. Unvested shares issued as a result of early exercise are subject to repurchase by us upon termination of employment or services at the original exercise price. The common stock subject to repurchase is no longer classified as participating securities when shares revert to common stock outstanding as the awards vest and our repurchase right lapses.
Our redeemable noncontrolling interest relates to our 85% equity ownership interest in OpenEye. The OpenEye stockholder agreement contains a put option that gives the minority OpenEye stockholders the right to sell their OpenEye shares to us based on the fair value of the shares. The OpenEye stockholder agreement also contains a call option that gives us the right to purchase the remaining OpenEye shares from the minority OpenEye stockholders based on the fair value of the shares. The put and call options can each be exercised beginning in the first quarter of 2023. This redeemable noncontrolling interest is considered temporary equity and we report it between liabilities and stockholders’ equity in the consolidated balance sheets. The amount of the net income or loss attributable to redeemable noncontrolling interests is recorded in the consolidated statements of operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Stock options | 223,259 | 229,294 | 258,917
Restricted stock awards | — | — | 129
Restricted stock units | 136,600 | 148,175 | 188,050
Common stock subject to repurchase | 250 | 957 | 13,281


Question: How much were the Restricted stock units in 2019?
Answer: 136,600
interest expense , net was $ 26.4 million , $ 14.6 million , and $ 5.3 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively . interest expense includes the amortization of deferred financing costs , bank fees , capital and built-to-suit lease interest and interest expense under the credit and other long term debt facilities . amortization of deferred financing costs was $ 1.2 million , $ 0.8 million , and $ 0.6 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively . the company monitors the financial health and stability of its lenders under the credit and other long term debt facilities , however during any period of significant instability in the credit markets lenders could be negatively impacted in their ability to perform under these facilities . 6 . commitments and contingencies obligations under operating leases the company leases warehouse space , office facilities , space for its brand and factory house stores and certain equipment under non-cancelable operating leases . the leases expire at various dates through 2033 , excluding extensions at the company 2019s option , and include provisions for rental adjustments . the table below includes executed lease agreements for brand and factory house stores that the company did not yet occupy as of december 31 , 2016 and does not include contingent rent the company may incur at its stores based on future sales above a specified minimum or payments made for maintenance , insurance and real estate taxes . the following is a schedule of future minimum lease payments for non-cancelable real property operating leases as of december 31 , 2016 as well as significant operating lease agreements entered into during the period after december 31 , 2016 through the date of this report : ( in thousands ) .

Table:
2017 | $ 114857
2018 | 127504
2019 | 136040
2020 | 133092
2021 | 122753
2022 and thereafter | 788180
total future minimum lease payments | $ 1422426
included in selling , general and administrative expense was rent expense of $ 109.0 million , $ 83.0 million and $ 59.0 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively , under non-cancelable operating lease agreements .
included in these amounts was contingent rent expense of $ 13.0 million , $ 11.0 million and $ 11.0 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively .
sports marketing and other commitments within the normal course of business , the company enters into contractual commitments in order to promote the company 2019s brand and products .
these commitments include sponsorship agreements with teams and athletes on the collegiate and professional levels , official supplier agreements , athletic event sponsorships and other marketing commitments .
the following is a schedule of the company 2019s future minimum payments under its sponsorship and other marketing agreements as of december 31 .

Question: what is the percentage change in interest expense from 2015 to 2016?
Answer: 80.8%
Calculation: subtract(26.4, 14.6), divide(#0, 14.6)
DEVELOPMENT OF GROSS DOMESTIC PRODUCT IN IMPORTANT WORLD REGIONS AND GERMANY
Year-on-year change in %
Real GDP growth corrected for purchasing power. Source: Oxford Economics
1 The previous year’s figures may slightly deviate from the Annual Report 2017/18, since retrospective corrections are being made by the data provider.
2 Outlook.
Table:
 | 20181 | 20192
World | 3.6 | 2.9
Germany | 1.5 | 0.6
Western Europe (excl.Germany) | 1.9 | 1.3
Russia | 2.3 | 1.1
Eastern Europe (excl.Russia) | 4.1 | 3.6
Asia | 5.6 | 4.9


Question: What was the change in the year-on-year percentage change in GDP for Germany from 2018 to 2019?
Answer: -0.9
Calculation: 0.6-1.5