hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Fees Billed by Ernst & Young LLP
The table below shows the fees billed by EY for audit and other services provided to the Company in fiscal years 2019 and 2018.
Figure 48. FY2019/2018 Fees Billed by Ernst & Young LLP
(1) Audit Fees represent fees for professional services provided in connection with the audits of annual financial statements. Audit Fees also include reviews of quarterly financial statements, audit services related to other statutory or regulatory filings or engagements, and fees related to EY’s audit of the effectiveness of the Company’s internal control over financial reporting pursuant to section 404 of the Sarbanes-Oxley Act.
(2) Audit-Related Fees represent fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”. These fees principally include due diligence and accounting consultation fees in connection with our acquisition of Coventor, Inc. in 2018 and an information systems audit in 2019.
(3) Tax Fees represent fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals.
The audit committee reviewed summaries of the services provided by EY and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of EY as the Company’s independent registered public accounting firm. The audit committee or its delegate approved 100% of the services and related fee amounts for services provided by EY during fiscal year 2019.
Table:
 | Fiscal Year 2019 ($) | Fiscal Year 2018 ($)
AuditFees(1) | 4,703,830 | 4,605,495
Audit-RelatedFees(2) | 27,000 | 90,500
TaxFees(3) | 194,170 | 34,888
AllOtherFees | — | —
TOTAL | 4,925,000 | 4,730,883


Question: What do tax fees represent?
Answer: fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals
ALTERNATIVE PERFORMANCE MEASURES
Gross profit:
TORM defines Gross profit, a performance measure, as revenue less port expenses, bunkers and commissions, charter hire and operating expenses. The Company reports Gross profit because we believe it provides additional meaningful information to investors, as Gross profit measures the net earnings from shipping activities. Gross profit is calculated as follows:
Table:
USDm | 2019 | 2018 | 2017
Reconciliation to revenue |  |  | 
Revenue | 692.6 | 635.4 | 657.0
Port expenses, bunkers and commissions | -267.7 | -283.0 | -259.9
Charter hire | - | -2.5 | -8.5
Operating expenses | -173.0 | -180.4 | -188.4
Gross profit | 251.9 | 169.5 | 200.2


Question: What was the change in gross profit in 2019 from 2018?
Answer: 82.4
Calculation: 251.9-169.5
Asset position
In financial year 2018/19, total assets of continuing and discontinued operations decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
In financial year 2018/19, non-current assets from continuing operations decreased by €141 million to €6.7 billion (30/9/2018: €6.9 billion), primarily relating to property, plant and equipment. In addition to cost-efficient investment activities, this was mainly due to individual property sales, while currency effects increased the carrying amount.
1 Adjustment of previous year according to explanation in notes.
2 Adjusted for effects of the discontinued business segment.
For more information about the development of non-current assets, see the notes to the consolidated financial statements in the numbers listed in the table.
Table:
€ million | Note no. | 30/9/2018 1 | 30/9/2018 adjusted2 | 30/9/2019
Non-current assets |  | 7,503 | 6,877 | 6,736
Goodwill | 19 | 797 | 778 | 785
Other intangible assets | 20 | 499 | 496 | 562
Property, plant and equipment | 21 | 5,314 | 4,892 | 4,760
Investment properties | 22 | 97 | 97 | 82
Financial assets | 23 | 88 | 88 | 97
Investments accounted for using the equity method | 23 | 178 | 178 | 179
Other financial and other non-financial assets | 24 | 202 | 86 | 80
Deferred tax assets | 25 | 329 | 262 | 191


Question: How much did the total assets of continuing and discontinued operations change by in FY2019?
Answer: decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
Interest Expense
Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Interest expense: |  |  | 
Gross interest expense | $2,093 | 2,230 | 1,559
Capitalized interest | (72) | (53) | (78)
Total interest expense | $2,021 | 2,177 | 1,481


Question: What is the change in the gross interest expense in 2019 from 2018?
Answer: -137
Calculation: 2,093-2,230
Item 6. Selected Financial Data
The following table summarizes our selected consolidated financial data for the periods indicated. The selected consolidated financial data should be read in conjunction with our Consolidated Financial Statements and related notes and “Management's Discussion and Analysis of Financial Condition and Results of Operations” appearing elsewhere in this Annual Report on Form 10-K. The selected consolidated statement of income and balance sheet data for each of the five fiscal years indicated below has been derived from our audited Consolidated Financial Statements. Over the last five fiscal years we have acquired a number of companies including, but not limited to Catalyst, Liaison, Hightail, Guidance, Covisint, ECD Business, CCM Business, Recommind, ANX, CEM Business, Daegis, and Actuate. The results of these companies and all of our previously acquired companies have been included herein and have contributed to the growth in our revenues, net income and net income per share and such acquisitions affect period-to-period comparability.
(1) Effective July 1, 2018, we adopted Accounting Standards Codification (ASC) Topic 606 "Revenue from Contracts with Customers" (Topic 606) using the cumulative effect approach. We applied the standard to contracts that were not completed as of the date of the initial adoption. Results for reporting periods commencing on July 1, 2018 are presented under the new revenue standard, while prior period results continue to be reported under the previous standard.
(2) Fiscal 2017 included a significant one-time tax benefit of $876.1 million recorded in the first quarter of Fiscal 2017.
Table:
 |  |  | Fiscal Year Ended June 30, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
(In thousands, except per share data) |  |  |  |  | 
Statement of Income Data: |  |  |  |  | 
Revenues(1) | $2,868,755 | $2,815,241 | $2,291,057 | $1,824,228 | $1,851,917
Net income, attributable to OpenText(2) | $285,501 | $242,224 | $1,025,659 | $284,477 | $234,327
Net income per share, basic, attributable to OpenText(1) | $1.06 | $0.91 | $4.04 | $1.17 | $0.96
Net income per share, diluted, attributable to OpenText(1) | $1.06 | $0.91 | $4.01 | $1.17 | $0.95
Weighted average number of Common Shares outstanding, basic | 268,784 | 266,085 | 253,879 | 242,926 | 244,184
Weighted average number of Common Shares outstanding, diluted | 269,908 | 267,492 | 255,805 | 244,076 | 245,914


Question: What does the table show?
Answer: summarizes our selected consolidated financial data for the periods indicated
18. Trade and other receivables
Following the application of IFRS 16, trade and other receivables have been restated (note 2).
Trade receivables are amounts due from customers for services performed in the ordinary course of business. They are generally due for settlement within 30 days and therefore are all classified as current. Trade receivables are recognised initially at the amount of consideration that is unconditional and has been invoiced at the reporting date. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.
Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced. Other receivables include £0.1m due from Auto Trader Auto Stock Limited, a related party (note 34).
Exposure credit risk and expected credit losses relating to trade and other receivables are disclosed in note 31.
Table:
 | 2019 | (Restated) 2018
 | £m | £m
Trade receivables | 27.0 | 28.8
Less: provision for impairment of trade receivables | (2.1) | (3.4)
Net trade receivables | 24.9 | 25.4
Accrued income | 28.0 | 26.7
Prepayments | 2.9 | 2.7
Other receivables | 0.3 | 0.1
Total | 56.1 | 54.9


Question: What was the percentage change in Prepayments in 2019 from 2018?
Answer: 7.41
Calculation: (2.9-2.7)/2.7
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2009 and that all dividends were reinvested . the information below is historical in nature and is not necessarily indicative of future performance . purchases of equity securities 2013 during 2014 , we repurchased 33035204 shares of our common stock at an average price of $ 100.24 . the following table presents common stock repurchases during each month for the fourth quarter of 2014 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period | total number ofsharespurchased[a] | averageprice paidpershare | total number of sharespurchased as part of apublicly announcedplan or program [b] | maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31 | 3087549 | $ 107.59 | 3075000 | 92618000
nov . 1 through nov . 30 | 1877330 | 119.84 | 1875000 | 90743000
dec . 1 through dec . 31 | 2787108 | 116.54 | 2786400 | 87956600
total | 7751987 | $ 113.77 | 7736400 | n/a
[a] total number of shares purchased during the quarter includes approximately 15587 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] effective january 1 , 2014 , our board of directors authorized the repurchase of up to 120 million shares of our common stock by december 31 , 2017 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what wa the total spent on share repurchases during 2014?
Answer: 3311448849
Calculation: multiply(33035204, 100.24)
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 proportion of sec and doj settlement costs in its segment operating income in 2019?
Answer: 85.6
Calculation: -10.7/-12.5
12. Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss, net of taxes, consisted of the following:
Reclassifications related to gains and losses on available-for-sale debt securities are included in "Interest and other expense, net". Refer to Note 3, "Financial Instruments" for the amount and location of reclassifications related to derivative instruments. Reclassifications of the defined benefit pension components of net periodic benefit cost are included in "Interest and other expense, net". Refer to Note 15, "Retirement Benefit Plans."
Table:
 | Net Unrealized Gains (Losses) on Derivative Instruments | Net Unrealized Gains (Losses) on Available for Sale Securities | Defined Benefit Pension Components | Foreign Currency Translation Adjustments | Total
Balances, January 31, 2017 | $14.6 | $1.5 | $(33.8) | $(160.8) | $(178.5)
Other comprehensive (loss) income before reclassifications | (24.5) | (0.6) | 4.3 | 86.3 | 65.5
Pre-tax losses (gains) reclassified from accumulated other comprehensive income | (9.9) | 0.3 | 0.9 | 0.1 | (8.6)
Tax effects | 3.2 | 0.1 | (0.7) | (4.8) | (2.2)
Net current period other comprehensive (loss) income | (31.2) | (0.2) | 4.5 | 81.6 | 54.7
Balances, January 31, 2018 | (16.6) | 1.3 | (29.3) | (79.2) | (123.8)
Other comprehensive income (loss) before reclassifications | 20.6 | 0.7 | 14.7 | (58.3) | (22.3)
Pre-tax gains reclassified from accumulated other comprehensive income | 12.1 | 1.3 | 0.3 | — | 13.7
Tax effects | (1.1) | — | (2.0) | 0.5 | (2.6)
Net current period other comprehensive income (loss) | 31.6 | 2.0 | 13.0 | (57.8) | (11.2)
Balances, January 31, 2019 | $15.0 | $3.3 | $(16.3) | $(137.0) | $(135.0)


Question: What was the change in total balances from 2018 to 2019?
Answer: 11.2
Calculation: 135.0-123.8
declaration and payment of future quarterly dividends is at the discretion of our board and may be adjusted as business needs or market conditions change . in addition , under the terms of the merger agreement , we have agreed with aetna to coordinate the declaration and payment of dividends so that our stockholders do not fail to receive a quarterly dividend around the time of the closing of the merger . on october 29 , 2015 , the board declared a cash dividend of $ 0.29 per share that was paid on january 29 , 2016 to stockholders of record on december 30 , 2015 , for an aggregate amount of $ 43 million . stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2015 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2010 , and that dividends were reinvested when paid. .

Table:
 | 12/31/2010 | 12/31/2011 | 12/31/2012 | 12/31/2013 | 12/31/2014 | 12/31/2015
hum | $ 100 | $ 162 | $ 128 | $ 195 | $ 274 | $ 343
s&p 500 | $ 100 | $ 102 | $ 118 | $ 157 | $ 178 | $ 181
peer group | $ 100 | $ 110 | $ 129 | $ 177 | $ 226 | $ 239
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: as of december 30 , what was the number of stockholders of record 2015 in millions
Answer: 148
Calculation: divide(43, 0.29)
Equity Compensation Plan Information
The following table summarizes share and exercise price information for our equity compensation plans as of December 31, 2019.
(1) Includes 105,000 shares of our common stock issuable upon exercise of outstanding stock options and 340,000 shares issuable upon vesting of outstanding restricted stock units.
(2) Represents an individual option grant to our Chairman and Chief Executive Officer outside of, and prior to the establishment of, the 2013 Stock Incentive Plan in October 2013 referred to in the above table. The option agreement pertaining to such option grant contain customary anti-dilution provisions.
(3) Does not take into account outstanding restricted stock units as these awards have no exercise price.
Our 2013 Stock Incentive Plan (“2013 Plan”) provides for the grant of any or all of the following types of awards: (a) stock options, (b) restricted stock, (c) deferred stock, (d) stock appreciation rights, and (e) other stock-based awards including restricted stock units. Awards under the 2013 Plan may be granted singly, in combination, or in tandem. Subject to standard anti-dilution adjustments as provided in the 2013 Plan, the 2013 Plan provides for an aggregate of 2,600,000 shares of our common stock to be available for distribution pursuant to the 2013 Plan. The Compensation Committee (or the Board of Directors) will generally have the authority to administer the 2013 Plan, determine participants who will be granted awards under the 2013 Plan, the size and types of awards, the terms and conditions of awards and the form and content of the award agreements representing awards. Awards under the 2013 Plan may be granted to our employees, directors and consultants. As of December 31, 2019, there were options to purchase an aggregate of 605,000 shares of common stock outstanding and 340,000 shares issuable upon vesting of outstanding restricted stock units granted under the 2013 Plan, and a balance of 1,780,505 shares of common stock are reserved for issuance under the 2013 Plan.
Table:
 | Number of securities to be issued upon exercise of outstanding options and rights | Weighted-average exercise price of outstanding options and rights | Number of securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column(a))
 | (a) | (b) | (c)
Equity compensation plans approved by security holders | 445,000(1) | $2.34(3) | 1,780,505
Equity compensation plans not approved by security holders | 500,000(2) | $1.19 | —
Total | 945,000 | $1.39(3) | 1,780,505


Question: What are the types of awards that may be granted under the 2013 Stock Incentive Plan?
Answer: (a) stock options, (b) restricted stock, (c) deferred stock, (d) stock appreciation rights, and (e) other stock-based awards including restricted stock units.
Reporting Channels and Whistleblower Protection
To ensure that our conduct meets relevant legal requirements and the highest ethical standards under the Ethics Code, TSMC provides multiple channels for reporting business conduct concerns.
First of all, our Audit Committee approved and we have implemented the “Complaint Policy and Procedures for Certain Accounting and Legal Matters” and “Procedures for Ombudsman System” that allow employees or any whistleblowers with relevant evidence to report any financial, legal, or ethical irregularities anonymously through either the Ombudsman or directly to the Audit Committee.
TSMC maintains additional internal reporting channels for our employees. To foster an open culture of ethics compliance, we encourage our employees and the third parties we do business with to report any suspected noncompliance with law or relevant TSMC policy.
TSMC treats any complaint and the investigation thereof in a confidential and sensitive manner, and strictly prohibits any form of retaliation against any individual who in good faith reports or helps with the investigation of any complaint. Due to the open reporting channels, TSMC receives reports on various issues from employees and external parties such as our customers and suppliers from time to time. Below is a summary of the Number of Reported Incidents.
Note 1: Among the 205 cases, 132 were related to employee relationship, 47 cases related to other matters (e.g. employee’s individual interest or private matters), and 26 cases related to ethical matters.
Note 2: One case involved an employee who requested a supplier to reserve a hotel and pay advance accommodation fees during his business trip, actions which violate TSMC policy, and the employee was disciplined. Another case involved an employee who abused his work relationship by requesting a supplier to make a personal loan to the employee, a severe violation of our Ethics Code, and the employee was terminated.
Note 3: After the investigation by TSMC’s Sexual Harassment Investigation Committee, four employees involved in confirmed cases of sexual harassment received severe discipline from the Company.
Table:
Year | FY 2016 | FY 2017 | FY 2018 | FY 2019
Total reported cases | 116 | 113 | 150 | 205 (Note 1)
Ethics-related cases | 16 | 20 | 14 | 26
Cases investigated and verified as ethics violations | 2 | 4 | 1 | 2 (Note 2)
Sexual Harassment Investigation Committees Formed | 5 | 7 | 3 | 4
Cases investigated and verified as violations | 5 | 3 | 3 | 4 (Note 3)


Question: What is the change in Ethics-related cases between FY 2016 and FY 2017?
Answer: 4
Calculation: 20-16
3. VOYAGE REVENUES
Our voyage revenues consist of time charter revenues and spot charter revenues with the following split:
*Spot charter revenues for 2019 and 2018 are presented in accordance we ASC 606 Revenue from Contracts with Customers. The comparative information for 2017 has not been restated.
Table:
All amounts in USD ‘000  | 2019 | 2018 | 2017
Spot charter revenues* | 283,007 | 259,978 | 257,495
Time charter revenues   | 34,213 | 29,038 | 39,646
Total Voyage Revenues   | 317,220 | 289,016 | 297,141


Question: What are the respective total voyage revenues in 2018 and 2019?
Answer: 289,016, 317,220
Earnings per Share—Basic earnings per share were calculated using net earnings and the weighted-average number of shares of common stock outstanding during the respective year. Diluted earnings per share were calculated using net earnings and the weighted-average number of shares of common stock and potential common stock associated with stock options outstanding during the respective year. The effects of potential common stock were determined using the treasury stock method:
As of and for the years ended December 31, 2019, 2018 and 2017, there were 0.627, 0.724 and 0.478 outstanding stock options, respectively, that were not included in the determination of diluted earnings per share because doing so would have been antidilutive.
Table:
Years ended December 31, |  |  | 
 | 2019 | 2018 | 2017
Basic weighted-average shares outstanding | 103.9 | 103.2 | 102.2
Effect of potential common stock: |  |  | 
Common stock awards | 1.2 | 1.2 | 1.3
Diluted weighted-average shares outstanding | 105.1 | 104.4 | 103.5


Question: What is the change in Diluted weighted-average shares outstanding between 2018 and 2019?
Answer: 0.7
Calculation: 105.1-104.4