hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Uncertain Tax Positions
As of June 30, 2019, 2018, and 2017, we had accrued interest expense related to uncertain tax positions of $3.4 billion, $3.0 billion, and $2.3 billion, respectively, net of income tax benefits. The provision for (benefit from) income taxes for fiscal years 2019, 2018, and 2017 included interest expense related to uncertain tax positions of $515 million, $688 million, and $399 million, respectively, net of income tax benefits.
The aggregate changes in the gross unrecognized tax benefits related to uncertain tax positions were as follows:
We settled a portion of the Internal Revenue Service (“IRS”) audit for tax years 2004 to 2006 in fiscal year 2011. In February 2012, the IRS withdrew its 2011 Revenue Agents Report related to unresolved issues for tax years 2004 to 2006 and reopened the audit phase of the examination. We also settled a portion of the IRS audit for tax years 2007 to 2009 in fiscal year 2016, and a portion of the IRS audit for tax years 2010 to 2013 in fiscal year 2018. We remain under audit for tax years 2004 to 2013. We expect the IRS to begin an examination of tax years 2014 to 2017 within the next 12 months.
As of June 30, 2019, the primary unresolved issues for the IRS audits relate to transfer pricing, which could have a material impact on our consolidated financial statements when the matters are resolved. We believe our allowances for income tax contingencies are adequate. We have not received a proposed assessment for the unresolved issues and do not expect a final resolution of these issues in the next 12 months. Based on the information currently available, we do not anticipate a significant increase or decrease to our tax contingencies for these issues within the next 12 months.
We are subject to income tax in many jurisdictions outside the U.S. Our operations in certain jurisdictions remain subject to examination for tax years 1996 to 2018, some of which are currently under audit by local tax authorities. The resolution of each of these audits is not expected to be material to our consolidated financial statements.
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Beginning unrecognized tax benefits | $ 11,961 | $ 11,737 | $ 10,164
Decreases related to settlements | (316) | (193) | (4)
Increases for tax positions related to the current year | 2,106 | 1,445 | 1,277
Increases for tax positions related to prior years | 508 | 151 | 397
Decreases for tax positions related to prior years | (1,113) | (1,176) | (49)
Decreases due to lapsed statutes of limitations | 0 | (3) | (48)
Ending unrecognized tax benefits | $  13,146 | $  11,961 | $  11,737


Question: How many years between 2017 and 2019 had ending unrecognized tax benefits of over $12,000 million?
Answer: 1
Calculation: 13,146
(a) Revenue and Gross Margin by Segment
We conduct business globally and are managed on a geographic basis consisting of three segments: the Americas, EMEA, and APJC. Our management makes financial decisions and allocates resources based on the information it receives from our internal management system. Sales are attributed to a segment based on the ordering location of the customer. We do not allocate research and development, sales and marketing, or general and administrative expenses to our segments in this internal management system because management does not include the information in our measurement of the performance of the operating segments. In addition, we do not allocate amortization and impairment of acquisition-related intangible assets, sharebased compensation expense, significant litigation settlements and other contingencies, charges related to asset impairments and restructurings, and certain other charges to the gross margin for each segment because management does not include this information in our measurement of the performance of the operating segments.
Summarized financial information by segment for fiscal 2019, 2018, and 2017, based on our internal management system and as utilized by our Chief Operating Decision Maker (CODM), is as follows (in millions):
Amounts may not sum and percentages may not recalculate due to rounding.
Revenue in the United States was $27.4 billion, $25.5 billion, and $25.0 billion for fiscal 2019, 2018, and 2017, respectively.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Revenue: |  |  | 
Americas  . | $30,927 | $29,070 | $28,351
EMEA  . | 13,100 | 12,425 | 12,004
APJC . | 7,877 | 7,834 | 7,650
Total | $51,904 | $49,330 | $48,005
Gross margin: |  |  | 
Americas . | $20,338 | $18,792 | $18,284
EMEA  . | 8,457 | 7,945 | 7,855
APJC . | 4,683 | 4,726 | 4,741
Segment total . | 33,479 | 31,463 | 30,880
Unallocated corporate items . | (813) | (857) | (656)
Total | $32,666 | $30,606 | $30,224


Question: What are the regions that the company operates in?
Answer: Americas, EMEA, APJC
5.1.3 Consolidated Shipments and Net Revenue in 2019 and 2018
Unit: Shipments (thousand 12-inch equivalent wafers) / Net Revenue (NT$ thousands)
Note 1: Domestic means sales to Taiwan. Note 2: Others mainly include revenue associated with packaging and testing services, mask making, design services, and royalties.
Note 3: Commencing in 2018, the Company began to break down the net revenue by product based on a new method which associates most estimated sales returns and allowances with individual sales transactions, as opposed to the previous method which allocated sales returns and allowances based on the aforementioned gross revenue. The Company believes the new method provides a more relevant breakdown than the previous one.
Table:
 |  | 2019 |  | 2018 | 
 |  | Shipments | Net Revenue (Note 3) | Shipments | Net Revenue (Note 3)
Wafer | Domestic (Note 1) | 1,678 | 91,259,259 | 1,575 | 81,718,513
 | Export | 8,390 | 836,058,092 | 9,177 | 829,577,851
Others (Note 2) | Domestic (Note 1) | N/A | 8,835,783 | N/A | 8,398,094
 | Export | N/A | 133,832,314 | N/A | 111,779,099
Total | Domestic (Note 1) | 1,678 | 100,095,042 | 1,575 | 90,116,607
 | Export | 8,390 | 969,890,406 | 9,177 | 941,356,950


Question: What is included in others?
Answer: revenue associated with packaging and testing services, mask making, design services, and royalties.
31. NET DEFERRED GAIN (Cont’d)
NetLink Trust (“NLT”) is a business trust established as part of the Info-communications Media Development Authority of Singapore’s effective open access requirements under Singapore’s Next Generation Nationwide Broadband Network.
In prior years, Singtel had sold certain infrastructure assets, namely ducts, manholes and exchange buildings (“Assets”) to NLT. At the consolidated level, the gain on disposal of Assets recognised by Singtel is deferred in the Group’s statement of financial position and amortised over the useful lives of the Assets. The unamortised deferred gain is released to the Group’s income statement when NLT is partially or fully sold, based on the proportionate equity interest disposed.
Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.

Singtel sold its 100% interest in NLT to NetLink NBN Trust (the “Trust”) in July 2017 for cash as well as a 24.8% interest in the Trust. Net deferred gains of S$1.10 billion were correspondingly released to the Group’s income statement in the previous financial year upon this sale. Following the divestment, Singtel ceased to own units in NLT but continues to have an interest of 24.8% in the Trust which owns all the units in NLT.
Table:
 |  | Group | 
 | 31 March | 31 March | 1 April
 | 2019 | 2018 | 2017
 | S$ Mil | S$ Mil | S$ Mil
Unamortised deferred gain | 446.3 | 452.7 | 1,616.5
Reclassification from ‘Associates’ (see Note 23) | (50.5) | (74.9) | (265.0)
Net deferred gain | 395.8 | 377.8 | 1,351.5
Classified as – |  |  | 
Current | 20.8 | 20.1 | 68.8
Non-current | 375.0 | 357.7 | 1,282.7
 | 395.8 | 377.8 | 1,351.5


Question: In which year has the highest % of the net deferred gain classified as current?
Answer: 2018
Calculation: (20.1/377.8) > (20.8/395.8) > (68.8/1,351.5)
repurchase of equity securities the following table provides information regarding our purchases of our equity securities during the period from october 1 , 2012 to december 31 , 2012 . total number of shares ( or units ) purchased 1 average price paid per share ( or unit ) 2 total number of shares ( or units ) purchased as part of publicly announced plans or programs 3 maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs 3 .

Table:
 | total number ofshares ( or units ) purchased1 | average price paidper share ( or unit ) 2 | total number ofshares ( or units ) purchased as part ofpublicly announcedplans or programs3 | maximum number ( or approximate dollar value ) of shares ( or units ) that mayyet be purchased under theplans or programs3
october 1 - 31 | 13566 | $ 10.26 | 0 | $ 148858924
november 1 - 30 | 5345171 | $ 9.98 | 5343752 | $ 195551133
december 1 - 31 | 8797959 | $ 10.87 | 8790000 | $ 99989339
total | 14156696 | $ 10.53 | 14133752 | 
1 includes shares of our common stock , par value $ 0.10 per share , withheld under the terms of grants under employee stock-based compensation plans to offset tax withholding obligations that occurred upon vesting and release of restricted shares ( the 201cwithheld shares 201d ) .
we repurchased 13566 withheld shares in october 2012 , 1419 withheld shares in november 2012 and 7959 withheld shares in december 2012 , for a total of 22944 withheld shares during the three-month period .
2 the average price per share for each of the months in the fiscal quarter and for the three-month period was calculated by dividing the sum of the applicable period of the aggregate value of the tax withholding obligations and the aggregate amount we paid for shares acquired under our stock repurchase program , described in note 5 to the consolidated financial statements , by the sum of the number of withheld shares and the number of shares acquired in our stock repurchase program .
3 on february 24 , 2012 , we announced in a press release that our board had approved a share repurchase program to repurchase from time to time up to $ 300.0 million of our common stock ( the 201c2012 share repurchase program 201d ) , in addition to amounts available on existing authorizations .
on november 20 , 2012 , we announced in a press release that our board had authorized an increase in our 2012 share repurchase program to $ 400.0 million of our common stock .
on february 22 , 2013 , we announced that our board had approved a new share repurchase program to repurchase from time to time up to $ 300.0 million of our common stock .
the new authorization is in addition to any amounts remaining available for repurchase under the 2012 share repurchase program .
there is no expiration date associated with the share repurchase programs. .

Question: what was the percent of the withheld shares repurchased in october during the three-month period
Answer: 59.1%
Calculation: divide(13566, 22944)
xii. Shareholding as on March 31, 2019:
a. Distribution of equity shareholding as on March 31, 2019:
Table:
Number of shares | Holding | Percentage to capital | Number of accounts | Percentage to total accounts
1 - 100 | 18,402,438 | 0.5 | 528,148 | 70.3
101 - 500 | 37,550,103 | 1.0 | 185,200 | 24.6
501 - 1000 | 14,900,327 | 0.4 | 20,749 | 2.8
1001 - 5000 | 27,199,737 | 0.7 | 13,897 | 1.9
5001 - 10000 | 9,150,929 | 0.2 | 1,292 | 0.2
10001 - 20000 | 8,811,580 | 0.2 | 622 | 0.1
20001 - 30000 | 5,636,878 | 0.2 | 230 | -
30001 - 40000 | 5,424,479 | 0.1 | 154 | -
40001- 50000 | 4,808,196 | 0.1 | 106 | -
50001 -100000 | 21,790,964 | 0.6 | 304 | -
100001 - above | 3,598,709,075 | 96.0 | 903 | 0.1
GRAND TOTAL | 3,752,384,706 | 100.0 | 751,605 | 100.0


Question: Which category of number of shares has the highest number of accounts?
Answer: 1 - 100
Revision of Prior Period Financial Statements
During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company’s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09” or “Topic 606”) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders’ equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):
Table:
 |  | December 31, 2018 | 
 | As Previously Reported | Adjustment | As Revised
Deferred commissions, current portion | $24,467 | $1,064 | $25,531
Total current assets | 573,035 | 1,064 | 574,099
Deferred commissions, net of current portion | 45,444 | 10,006 | 55,450
Total assets | 807,156 | 11,070 | 818,226
Accrued expenses | 68,331 | 1,734 | 70,065
Total current liabilities | 400,423 | 1,734 | 402,157
Accumulated deficit | (529,962) | 9,336 | (520,626)
Total stockholders’ equity | 55,907 | 9,336 | 65,243
Total liabilities and stockholders’ equity | 807,156 | 11,070 | 818,226


Question: What was the total adjustment of total current assets and total assets?
Answer: 12134
Calculation: 1,064+11,070
Substantial shareholdings
The voting rights in the table below have been determined in accordance with the requirements of the UK Listing Authority’s Disclosure and Transparency Rules DTR 5, and represent 3% or more of the voting rights attached to issued shares in the Company as at 28th February 2020 and 31st December 2019. There are no Controlling Founder Shareholders.
Table:
 | As at 31.12.19 |  | As at 28.02.20 | 
Substantial shareholdings | Number of Ordinary shares | % of issued share capital | Number of Ordinary shares | % of issued share capital
The Capital Group Companies, Inc. | 6,584,006 | 8.9% | 6,598,428 | 8.9%
Sun Life Financial, Inc. | 5,566,823 | 7.5% | 5,481,561 | 7.4%
BlackRock, Inc. | 4,624,204 | 6.3% | 4,913,790 | 6.7%
Fiera Capital Corporation | 4,764,251 | 6.5% | 4,768,688 | 6.5%
APG Groep N.V. | 4,068,000 | 5.5% | 4,068,000 | 5.5%
The Vanguard Group, Inc. | 2,569,081 | 3.5% | 2,637,287 | 3.6%


Question: What do the voting rights in the table represent?
Answer: 3% or more of the voting rights attached to issued shares in the Company as at 28th February 2020 and 31st December 2019
Note 17. Other Accrued Expenses and Current Liabilities
Other accrued expenses and current liabilities consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Accrued purchases | $4,328 | $1,679
Accrued legal and professional fees | 3,860 | 3,380
Accrued customer-acquisition advertising costs (Note 1) | 3,745 | 2,831
Deferred Symphony acquisition purchase price (Note 4) | 3,517 | 3,394
Accrued roadside assistance claim costs | 1,709 | 1,330
Accrued telephone charges | 1,605 | 2,000
Financial derivatives (Note 12) | 251 | 2,859
Accrued restructuring (Note 5) | 56 | 976
Accrued rent (Note 3) | — | 3,283
Other | 10,259 | 9,503
 | $29,330 | $31,235


Question: What was the change in Accrued roadside assistance claim costs in 2019 from 2018?
Answer: 379
Calculation: 1,709-1,330
the table below presents the estimated maximum potential var arising from a one-day loss in fair value for our interest rate , foreign currency , commodity , and equity market-risk-sensitive instruments outstanding as of may 26 , 2019 and may 27 , 2018 , and the average fair value impact during the year ended may 26 , 2019. .

Table:
in millions | fair value impact may 26 2019 | fair value impact averageduringfiscal 2019 | fair value impact may 27 2018
interest rate instruments | $ 74.4 | $ 46.1 | $ 33.2
foreign currency instruments | 16.8 | 19.0 | 21.3
commodity instruments | 4.1 | 2.5 | 1.9
equity instruments | 2.3 | 2.2 | 2.0
.

Question: what is the change in fair value of equity instruments from 2018 to 2019?
Answer: 0.3
Calculation: subtract(2.3, 2.0)
part ii item 5 . market for registrant's common equity , related stockholder matters and issuer purchases of equity securities market information our common stock is traded on the nasdaq national market under the symbol "vrtx." the following table sets forth for the periods indicated the high and low sale prices per share of our common stock as reported by nasdaq : as of march 14 , 2006 , there were 1312 holders of record of our common stock ( approximately 20200 beneficial holders ) . dividends we have never declared or paid any cash dividends on our common stock , and we currently expect that future earnings , if any , will be retained for use in our business . issuer repurchases of equity securities we did not repurchase any equity securities of the company during the quarter ended december 31 , 2005 . unregistered sales of equity securities in december 2005 , we issued an additional 781000 shares of our common stock in connection with exchanges with certain existing holders of 2011 notes . the exchanges were exempt from registration under the securities act of 1933 , as amended , under section 3 ( a ) ( 9 ) thereof , as exchanges by the company of securities with its existing holders exclusively in transactions in which no commission or other remuneration was paid. .

Table:
year ended december 31 2004: | high | low
first quarter | $ 12.20 | $ 8.82
second quarter | 10.00 | 8.00
third quarter | 11.19 | 8.06
fourth quarter | 12.05 | 9.79
year ended december 31 2005: |  | 
first quarter | $ 11.99 | $ 9.20
second quarter | 17.06 | 8.61
third quarter | 22.68 | 15.33
fourth quarter | 29.24 | 20.31
.

Question: what was the average quarterly highs in 2004
Answer: 8.86
Calculation: add(12.20, 10.00), add(11.19, #0), add(#1, 12.05), add(#2, const_4), divide(#3, const_2)
The movements below in foreign currency translation reserve and cashflow hedge reserve relating to the NSPT Group are presented within non-controlling interest in the Group’s consolidated statement of changes in equity.
Taxation impact on revaluation applies only to cash flow hedges held in NSNZPT, a sub-trust of NSPT, which is subject to New Zealand tax legislation. Deferred tax does not apply to any other cash flow hedges held in the NSPT Group under current Australian tax legislation.
The hedging reserve is used to record gains or losses on derivatives that are designated as cash flow hedges and recognised in other comprehensive income, as described in note 2(m). Amounts are reclassified to profit or loss in the period when the associated hedged transaction takes place.
On 24 June 2019, the Group reset the interest rates associated with AUD denominated interest rate swaps designated as cash flow hedges. This resulted in a cash outflow of $22.9m which reduced the Group’s financial liability as presented in note 9.8. In accordance with AASB 9 Financial instruments, as the nature of the underlying hedged instrument is unchanged the fair value of this outflow remains in the cash flow hedge reserve and will be amortised to the statement of profit or loss in future periods.
The cash flow hedge is included in non-controlling interest in the Consolidated Group and is not classified within other reserves.
Table:
NSPT Group |  | 
 | 2019 | 2018
 | $'000 | $'000
Foreign currency translation reserve |  | 
Opening balance at 1 July | (115) | 232
Net investment hedge | (1,591) | 1,007
Foreign exchange translation differences | 2,464 | (1,354)
Closing balance at 30 June | 758 | (115)
Cash flow hedge reserve |  | 
Opening balance at 1 July | (2,073) | (45)
Revaluation of derivatives | (22,098) | (2,112)
Taxation impact on revaluation | 290 | 84
Closing balance at 30 June | (23,881) | (2,073)
Other reserves | (23,123) | (2,188)


Question: What was the average Foreign exchange translation differences for 2018 and 2019?
Answer: 555
Calculation: (2,464 - 1,354) / 2
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 23. SUPPLEMENTAL QUARTERLY FINANCIAL DATA (UNAUDITED)
The following tables present unaudited quarterly results for each of the eight quarters in the periods ended December 31, 2019 and 2018, in thousands. We believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information. Due to the volatility of the industries in which our customers operate, the operating results for any quarter are not necessarily indicative of results for any subsequent period.
Table:
 |  | Quarter Ended |  | 
 | December 31, 2019 | September 30, 2019 | June 30, 2019 | March 31, 2019
Sales, net | $  338,268 | $  175,127 | $ 134,810 | $ 140,743
Gross Profit | $112,295 | $73,491 | $64,126 | $65,740
Restructuring Expense | $1,418 | $152 | $1,795 | $1,673
Operating income | $22,202 | $9,390 | $11,005 | $11,791
Income from continuing operations, net of income taxes | $  10,479 | $  7,256 | $ 23,373 | $ 15,387
Loss (income) from discontinued operations, net of income taxes | $  (210) | $  375 | $ 8,324 | $ (9)
Net Income | $  10,269 | $  7,631 | $ 31,697 | $ 15,378
Income from continuing operations attributable to noncontrolling interest | $  5 | $  10 | $ 11 | $ 8
Net income attributable to Advanced Energy Industries, Inc. | $  10,264 | $  7,621 | $ 31,686 | $ 15,370
Earnings (Loss) Per Share: |  |  |  | 
Continuing Operations: |  |  |  | 
Basic earnings per share | $  0.27 | $  0.19 | $ 0.61 | $ 0.40
Diluted earnings per share | $  0.27 | $  0.19 | $ 0.61 | $ 0.40
Discontinued Operations: |  |  |  | 
Basic loss per share | $  (0.01) | $  0.01 | $ 0.22 | $ —
Diluted loss per share | $  (0.01) | $  0.01 | $ 0.22 | $ —
Net Income: |  |  |  | 
Basic earnings per share | $  0.27 | $  0.20 | $ 0.83 | $ 0.40
Diluted earnings per share | $  0.27 | $  0.20 | $ 0.82 | $ 0.40


Question: What was the change in gross profit between Quarter Ended  March and June?
Answer: -1614
Calculation: $64,126-$65,740
17 Inventories
The write-down of inventories recognised as an expense during the year in respect of continuing operations was £0.7m (2018: £3.5m). This comprises a cost of £5.1m (2018: £4.8m) to write-down inventory to net realisable value reduced by £4.4m (2018: £1.3m) for reversal of previous write-down reassessed as a result of customer demand.
The value of inventories expected to be recovered after more than 12 months is £13.4m (2018: £11.2m).
There is no material difference between the Statement of Financial Position value of inventories and their replacement cost. None of the inventory has been pledged as security.
Table:
 | 2019 | 2018
 | £m | £m
Raw materials, consumables and components | 72.2 | 53.0
Work in progress | 25.5 | 25.7
Finished goods and goods for resale | 88.2 | 81.9
Total inventories | 185.9 | 160.6


Question: What are the components which make up the total inventories?
Answer: Raw materials, consumables and components, Work in progress, Finished goods and goods for resale