hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
morgan stanley consolidated statements of changes in total equity 2014 ( continued ) ( dollars in millions ) preferred common paid-in capital retained earnings employee accumulated comprehensive income ( loss ) common held in treasury at cost common issued to employee redeemable controlling interests equity balance at december 31 , 2011 . . . . . . . . . . . . . . . . . . . . . . . . $ 1508 $ 20 $ 22836 $ 40341 $ 3166 $ ( 157 ) $ ( 2499 ) $ ( 3166 ) $ 8029 $ 70078 net income applicable to morgan stanley . . . . . . . . . . . . . . . . . . . . . . 2014 2014 2014 68 2014 2014 2014 2014 2014 68 net income applicable to nonredeemable noncontrolling interests . . . . . . . . . . . . . . . . . . . . . 2014 2014 2014 2014 2014 2014 2014 2014 524 524 .

Table:
 | preferred stock | common stock | paid-in capital | retained earnings | employee stock trust | accumulated other comprehensive income ( loss ) | common stock held in treasury at cost | common stock issued to employee trust | non- redeemable non- controlling interests | total equity
balance at december 31 2011 | $ 1508 | $ 20 | $ 22836 | $ 40341 | $ 3166 | $ -157 ( 157 ) | $ -2499 ( 2499 ) | $ -3166 ( 3166 ) | $ 8029 | $ 70078
net income applicable to morgan stanley | 2014 | 2014 | 2014 | 68 | 2014 | 2014 | 2014 | 2014 | 2014 | 68
net income applicable to nonredeemable noncontrolling interests | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | 524 | 524
dividends | 2014 | 2014 | 2014 | -497 ( 497 ) | 2014 | 2014 | 2014 | 2014 | 2014 | -497 ( 497 )
shares issued under employee plans and related tax effects | 2014 | 2014 | 662 | 2014 | -234 ( 234 ) | 2014 | 485 | 234 | 2014 | 1147
repurchases of common stock | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | -227 ( 227 ) | 2014 | 2014 | -227 ( 227 )
net change in cash flow hedges | 2014 | 2014 | 2014 | 2014 | 2014 | 6 | 2014 | 2014 | 2014 | 6
pension postretirement and other related adjustments | 2014 | 2014 | 2014 | 2014 | 2014 | -265 ( 265 ) | 2014 | 2014 | 5 | -260 ( 260 )
foreign currency translation adjustments | 2014 | 2014 | 2014 | 2014 | 2014 | -128 ( 128 ) | 2014 | 2014 | -125 ( 125 ) | -253 ( 253 )
change in net unrealized gains on securities available for sale | 2014 | 2014 | 2014 | 2014 | 2014 | 28 | 2014 | 2014 | 2014 | 28
purchase of additional stake in the wealth management joint venture | 2014 | 2014 | -107 ( 107 ) | 2014 | 2014 | 2014 | 2014 | 2014 | -1718 ( 1718 ) | -1825 ( 1825 )
reclassification to redeemable noncontrolling interests | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | 2014 | -4288 ( 4288 ) | -4288 ( 4288 )
other net increases | 2014 | 2014 | 35 | 2014 | 2014 | 2014 | 2014 | 2014 | 892 | 927
balance at december 31 2012 | $ 1508 | $ 20 | $ 23426 | $ 39912 | $ 2932 | $ -516 ( 516 ) | $ -2241 ( 2241 ) | $ -2932 ( 2932 ) | $ 3319 | $ 65428
balance at december 31 , 2012 .
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$ 1508 $ 20 $ 23426 $ 39912 $ 2932 $ ( 516 ) $ ( 2241 ) $ ( 2932 ) $ 3319 $ 65428 see notes to consolidated financial statements. .

Question: what was total cash retuned to shareholders in 2012?
Answer: 724
Calculation: add(497, 227)
Cash used in investing activities
Detail of the cash used in investing activities is included below for each year (dollars in millions).
2019 vs. 2018. The $8.8 million higher spend on investing activities during 2019 compared to 2018 was primarily related to an increase in capitalized costs associated with various internally-developed software projects, such as mobile application development and transaction processing, an increase in hardware costs primarily associated with our growing infrastructure needs and an increase in leasehold improvements associated with security build outs of expanded office space.
2018 vs. 2017. We had net cash used in investing activities of $6.6 million during 2018 compared to $4.1 million during 2017. The higher spend in 2018 was primarily related to an increase in software expenditures, most of which were capitalized costs related to internally-developed software, which consisted primarily of merchant experience enhancements and mobile application development. This activity was partially offset by lower infrastructure expenditures in 2018 compared to 2017, as we did not have any material changes to our leased premises during 2018.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Software | $12.7 | $5.4 | $2.3
Computer hardware | 1.2 | 0.8 | 0.8
Leasehold improvements | 0.9 | 0.2 | 0.5
Furniture | 0.6 | 0.2 | 0.5
Purchases of property, equipment and software | $15.4 | $6.6 | $4.1


Question: What was the cash used in Software in 2019?
Answer: 12.7
Selected financial information from our consolidated balance sheets is as follows:
(1) During 2016, as a result of our then pending sale of a portion of our colocation business and data centers, we reclassified $1.1 billion in net property, plant and equipment and $1.1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
(2) During 2019 and 2018, we recorded non-cash, non-tax-deductible goodwill impairment charges of $6.5 billion and $2.7 billion, respectively.
(3) In 2015, we adopted both ASU 2015-03 “Simplifying the Presentation of Debt Issuance Costs” and ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” by retrospectively applying the requirements of the ASUs to our previously issued consolidated financial statements.
(4) In 2019, we adopted ASU 2016-02 “Leases (ASC 842)” by using the non-comparative transition option pursuant to ASU 2018-11. Therefore, we have not restated comparative period financial information for the effects of ASC 842.
(5) Total long-term debt includes current maturities of long-term debt and finance lease obligations of $305 million for the year ended December 31, 2016 associated with assets held for sale. For additional information on our total long-term debt, see Note 7— Long-Term Debt and Credit Facilities to our consolidated financial statements in Item 8 of Part II of this report. For total contractual obligations, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Future Contractual Obligations” in Item 7 of Part II of this report.
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (Dollars in millions) |  | 
Net property, plant and equipment(1) | $26,079 | 26,408 | 26,852 | 17,039 | 18,069
Goodwill(1)(2) | 21,534 | 28,031 | 30,475 | 19,650 | 20,742
Total assets(3)(4) | 64,742 | 70,256 | 75,611 | 47,017 | 47,604
Total long-term debt(3)(5) | 34,694 | 36,061 | 37,726 | 19,993 | 20,225
Total stockholders’ equity | 13,470 | 19,828 | 23,491 | 13,399 | 14,060


Question: Regarding the total assets, what was adopted in 2019?
Answer: ASU 2016-02 “Leases (ASC 842)” by using the non-comparative transition option pursuant to ASU 2018-11
(8) Computer Software
Computer software, net consists of the following (in millions):
In the fourth quarter of 2019, we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services. The software was acquired for $32.0 million, of which software valued at $6.5 million was received as of December 31, 2019 and resulted in non-cash investing activity of $4.8 million.
Table:
 | December 31, | 
 | 2019 | 2018
Internally developed software | $808.2 | $746.0
Purchased software | 78.9 | 60.7
Computer software | 887.1 | 806.7
Accumulated amortization | (481.1) | (401.1)
Computer software, net | $406.0 | $405.6


Question: What was the percentage change in net computer software between 2018 and 2019?
Answer: 0.1
Calculation: (406.0-405.6)/405.6
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The following table summarizes long-lived assets by geographic area as of December 31, 2019 and December 31, 2018:
Long-lived assets include property and equipment, operating lease right-of-use assets, goodwill and other intangible assets.
Table:
 | December 31, | 
 | 2019 | 2018
United States | $239,511 | $115,869
Asia | 301,020 | 12,274
Europe | 59,925 | 59,936
Total | $600,456 | $188,079


Question: What does Long-lived assets include?
Answer: property and equipment, operating lease right-of-use assets, goodwill and other intangible assets
CAPITAL MANAGEMENT
The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
To maintain or adjust the capital structure, the Company may adjust the dividend payment to stockholders, return capital to stockholders, issue new shares or dispose assets to redeem liabilities.
Similar to its peers, the Company monitors its capital based on debt to capital ratio. The ratio is calculated as the Company’s net debt divided by its total capital. The net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents. The total capital consists of total equity (including capital, additional paid-in capital, retained earnings, other components of equity and non-controlling interests) plus net debt.
The Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of December 31, 2018 and 2019 were as follows:
Table:
 | As of December 31, | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Total liabilities | $158,199,746 | $163,347,778
Less: Cash and cash equivalents | (83,661,739) | (95,492,477)
Net debt | 74,538,007 | 67,855,301
Total equity | 204,397,483 | 202,913,915
Total capital | $278,935,490 | $270,769,216
Debt to capital ratios | 26.72% | 25.06%


Question: What is The primary objective of the Company’s capital management?
Answer: The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
22. Income Taxes
Teekay and a majority of its subsidiaries are not subject to income tax in the jurisdictions in which they are incorporated because they do not conduct business or operate in those jurisdictions. However, among others, the Company’s U.K. and Norwegian subsidiaries are subject to income taxes.
The significant components of the Company’s deferred tax assets and liabilities are as follows:
(1) Substantially all of the Company's estimated net operating loss carryforwards of $878.3 million relates primarily to its U.K., Spanish, Norwegian and Luxembourg subsidiaries and, to a lesser extent, to its Australian subsidiaries.
The Company had estimated disallowed finance costs in Spain and Norway of approximately $15.1 million and $15.0 million, respectively, at December 31, 2019, which are available for 18 years and 10 years, respectively, from the year the costs are incurred for offset against future taxable income in Spain and Norway, respectively. The Company's estimated tax losses in Luxembourg are available for offset against taxable future income in Luxembourg, either indefinitely for losses arising prior to 2017, or for 17 years for losses arising subsequent to 2016.
Table:
 | December 31, | December 31,
 | 2019 | 2018
 | $ | $
Deferred tax assets: |  | 
Vessels and equipment | 1,646 | 5,868
Tax losses carried forward and disallowed finance costs (1) | 164,009 | 155,910
Other | 19,674 | 10,545
Total deferred tax assets | 185,329 | 172,323
Deferred tax liabilities: |  | 
Vessels and equipment | 22,913 | 18,037
Provisions | 6,512 | 5,588
Other | — | 2,060
Total deferred tax liabilities | 29,425 | 25,685
Net deferred tax assets | 155,904 | 146,638
Valuation allowance | (153,302) | (144,560)
Net deferred tax assets | 2,602 | 2,078


Question: What is the increase/ (decrease) in Deferred tax assets: Other from December 31, 2019 to December 31, 2018?
Answer: 9129
Calculation: 19,674-10,545
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)
26. Derivative Financial Instruments
The fair value of the derivative assets is as follows:
Table:
 | As of December 31, | 
 | 2018 | 2019
Derivative assets carried at fair value through profit or loss (FVTPL) |  | 
Interest rate swaps | 15,188 | 18
Forward foreign exchange contracts | — | 389
Derivative assets designated and effective as hedging instruments carried at fair value |  | 
Cross currency swaps | — | 3,594
Total | 15,188 | 4,001
Derivative financial instruments, current assets | 6,222 | 429
Derivative financial instruments, non-current assets | 8,966 | 3,572
Total | 15,188 | 4,001


Question: What was the percentage change in total fair value of the derivative assets from 2018 to 2019?
Answer: -73.66
Calculation: (4,001 - 15,188)/15,188
the agencies consider many factors in determining the final rating of an insurance company . one consideration is the relative level of statutory surplus necessary to support the business written . statutory surplus represents the capital of the insurance company reported in accordance with accounting practices prescribed by the applicable state insurance department . see part i , item 1a . risk factors 2014 201cdowngrades in our financial strength or credit ratings , which may make our products less attractive , could increase our cost of capital and inhibit our ability to refinance our debt , which would have a material adverse effect on our business , financial condition , results of operations and liquidity . 201d statutory surplus the table below sets forth statutory surplus for the company 2019s insurance companies as of december 31 , 2014 and 2013: .

Table:
 | 2014 | 2013
u.s . life insurance subsidiaries includes domestic captive insurance subsidiaries in 2013 | $ 7157 | $ 6639
property and casualty insurance subsidiaries | 8069 | 8022
total | $ 15226 | $ 14661
statutory capital and surplus for the u.s .
life insurance subsidiaries , including domestic captive insurance subsidiaries in 2013 , increased by $ 518 , primarily due to variable annuity surplus impacts of $ 788 , net income from non-variable annuity business of $ 187 , increases in unrealized gains from other invested assets carrying values of $ 138 , partially offset by returns of capital of $ 500 , and changes in reserves on account of change in valuation basis of $ 100 .
effective april 30 , 2014 the last domestic captive ceased operations .
statutory capital and surplus for the property and casualty insurance increased by $ 47 , primarily due to statutory net income of $ 1.1 billion , and unrealized gains on investments of $ 1.4 billion , largely offset by dividends to the hfsg holding company of $ 2.5 billion .
the company also held regulatory capital and surplus for its former operations in japan until the sale of those operations on june 30 , 2014 .
under the accounting practices and procedures governed by japanese regulatory authorities , the company 2019s statutory capital and surplus was $ 1.2 billion as of december 31 , 2013. .

Question: what was the average statutory surplus for the company 2019s insurance companies for u.s . life insurance subsidiaries including domestic captive insurance subsidiaries from 2012 to 2013
Answer: 6898
Calculation: add(7157, 6639), divide(#0, const_2)
NOTE 5 – PROPERTY AND EQUIPMENT
The Company owned equipment recorded at cost, which consisted of the following as of December 31, 2019 and 2018:
Depreciation expense was $80,206 and $58,423 for the years ended December 31, 2019 and 2018, respectively
Table:
 | 2019 | 2018
Computer equipment | $137,763 | $94,384
Furniture and fixtures | 187,167 | 159,648
Subtotal | 324,930 | 254,032
Less accumulated depreciation | 148,916 | 104,702
Property and equipment, net | $176,014 | $149,330


Question: What was the cost of computer equipment in 2018?
Answer: $94,384
Segment Results of Operations
In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii)
asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating
segments and compares the amount of the change between the periods presented (in millions).                                Marine Services Segment
Net revenue: Net revenue from our Marine Services segment for the year ended December 31, 2019 decreased $21.8 million to $172.5 million from $194.3 million for the year ended December 31, 2018. The decrease was primarily driven by a decline in the volume of projects under execution across multiple reporting lines, including power cable repair in offshore renewables, telecom installation work, and a reduction in CWind Group revenue due to focusing on a mix of more profitable projects.
Cost of revenue: Cost of revenue from our Marine Services segment for the year ended December 31, 2019 decreased $35.9 million to $127.1 million from $163.0 million for the year ended December 31, 2018. The decrease was driven by the reduction in revenue, improved vessel utilization, and higher than expected costs on a certain power construction project in the comparable period that were not repeated.
Selling, general and administrative: Selling, general and administrative expenses from our Marine Services segment for the year ended December 31, 2019 increased $5.6 million to $25.8 million from $20.2 million for the year ended December 31, 2018. The increase was primarily due to higher disposition costs in the fourth quarter of 2019 related to the sale of the Marine Services segment. This was partially offset by a reversal of an accrual of bad debt expense in the current period due to a favorable receivable settlement during the quarter. See Note 24. Subsequent Events for the summary of the subsequent events.
Depreciation and amortization: Depreciation and amortization from our Marine Services segment for the year ended December 31, 2019 decreased $1.5 million to $25.7 million from $27.2 million for the year ended December 31, 2018. The decrease was largely attributable to the disposal of assets during the year.
Other operating income: Other operating income decreased $0.7 million from $0.7 million of income for the year ended December 31, 2018, as a result of an impairment expense recorded in 2019 due to the under-utilization of assets on one of the segment's barges.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Net revenue | $172.5 | $194.3 | $(21.8)
Cost of revenue | 127.1 | 163.0 | (35.9)
Selling, general and administrative | 25.8 | 20.2 | 5.6
Depreciation and amortization | 25.7 | 27.2 | (1.5)
Other operating income | — | (0.7) | 0.7
Income (loss) from operations | $(6.1) | $(15.4) | $9.3


Question: What was the percentage increase / (decrease) in the net revenue from 2018 to 2019?
Answer: -11.22
Calculation: 172.5 / 194.3 - 1
Note 8 Income taxes
The following table shows the significant components of income taxes deducted from net earnings.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Current taxes |  | 
Current taxes | (761) | (775)
Uncertain tax positions | 6 | 8
Change in estimate relating to prior periods | 22 | 12
Deferred taxes |  | 
Deferred taxes relating to the origination and reversal of temporary differences | (322) | (352)
Change in estimate relating to prior periods | (8) | 8
Recognition and utilization of loss carryforwards | (106) | 44
Effect of change in provincial corporate tax rate | 27 | –
Uncertain tax positions | 9 | 60
Total income taxes | (1,133) | (995)


Question: What is the amount for uncertain tax positions for current taxes in 2019?
Answer: 6
Market Information
Our common stock is traded under the symbol “OPRX” on the Nasdaq Capital Market. Only a limited market exists for our securities. There is no assurance that a regular trading market will develop, or if developed, that it will be sustained. Therefore, a shareholder may be unable to resell his securities in our company.
The following tables set forth the range of high and low bid information for our common stock for the each of the periods indicated. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
On March 24, 2020, the last sales price per share of our common stock was $7.93
Table:
 | Fiscal Year Ending December 31, 2018 | 
Quarter Ended | High $ | Low $
March 31, 2018   | 4.98 | 3.36
June 30, 2018   | 11.00 | 4.29
September 30, 2018   | 18.39 | 9.32
December 31, 2018   | 18.00 | 8.92


Question: Which quarter had the greatest low bid on the Company’s common stock?
Answer: September 30, 2018
Calculation: 9.32>8.92>4.29>3.36
NOTE 11 - STOCK CAPITAL (Cont.)
Shares and warrants issued to service providers:
On August 17, 2017 the Company issued to Anthony Fiorino, the former CEO of the Company, for consulting services rendered, a grant of 4,327 shares of restricted stock under the 2014 U.S. Plan, which vests in eight equal quarterly installments (starting November 17, 2017) until fully vested on the second anniversary of the date of grant.
Compensation expense recorded by the Company in respect of its stock-based service provider compensation awards for the year ended December 31, 2019 and 2018 amounted to $25 and $102, respectively.
On March 26, 2019, the Company issued to its legal advisor 5,908 shares of Common Stock under the 2014 U.S. Plan for certain 2018 legal services. The related compensation expense was recorded as general and administrative expense in 2018.
On May 23, 2019, the Company granted to a former director, in consideration for services rendered to the Company, an option under the 2014 Global Plan to purchase up to 4,167 shares of Common Stock with an exercise price per share of $0.75. The option was fully vested and exercisable as of the date of grant.
Total Stock-Based Compensation Expense:
The total stock-based compensation expense, related to shares, options and warrants granted to employees, directors and service providers was comprised, at each period, as follows:
Table:
 | December 31 | 
 | 2019 | 2 0 1 8
U.S. $ in thousands |  | 
Research and development | 123 | 175
General and administrative | 666 | 844
Total stock-based compensation expense | 789 | 1,019


Question: How many shares of the Common Stock were issued to the legal advisor on March 26, 2019?
Answer: 5,908 shares of Common Stock
Net debt including IFRS 16 lease liabilities
A reconciliation between net debt and net debt including IFRS 16 lease liabilities is given below. A breakdown of the balances that are included within net debt is given within Note 24. Net debt excludes IFRS 16 lease liabilities to enable comparability with prior years.
Table:
 | 2019 | 2018
 | £m | £m
Net debt | 295.2 | 235.8
IFRS 16 lease liabilities | 38.9 | –
Net debt and IFRS 16 lease liabilities | 334.1 | 235.8


Question: Where is the breakdown of the balances that are included within net debt given?
Answer: within Note 24