hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2014 . equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) 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 1955024 $ 36.06 4078093 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b ) | weighted-average exercise price of outstanding optionswarrants and rights ( 2 ) | number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 1955024 | $ 36.06 | 4078093
equity compensation plans not approved by security holders ( 3 ) | 2014 | 2014 | 2014
total | 1955024 | $ 36.06 | 4078093
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 644321 were subject to stock options , 539742 were subject to outstanding restricted performance stock rights , and 63022 were stock rights granted under the 2011 plan .
in addition , this number includes 33571 stock rights , 11046 restricted stock rights and 663322 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 644321 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2015 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2015 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
this proof is printed at 96% ( 96 % ) of original size this line represents final trim and will not print .

Question: what portion of equity compensation plan remains available for future issuance?
Answer: 67.6%
Calculation: add(1955024, 4078093), divide(4078093, #0)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
The Company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe, or if the applicable statute of limitations lapses. The impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $53.0 million.
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:
During the years ended December 31, 2019, 2018 and 2017, the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled, which resulted in a decrease of $2.5 million, $9.3 million and $0.4 million, respectively, in the liability for uncertain tax benefits.
The Company recorded penalties and tax-related interest expense to the tax provision of $10.3 million, $8.0 million and $5.0 million for the years ended December 31, 2019, 2018 and 2017, respectively. In addition, due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled, the Company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions during the years ended December 31, 2019, 2018 and 2017 by $2.7 million, $16.2 million and $0.6 million, respectively.
As of December 31, 2019 and 2018, the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $26.6 million and $19.1 million, respectively.
The Company has filed for prior taxable years, and for its taxable year ended December 31, 2019 will file, numerous consolidated and separate income tax returns, including U.S. federal and state tax returns and foreign tax returns. The Company is subject to examination in the U.S. and various state and foreign jurisdictions for certain tax years. As a result of the Company’s ability to carryforward federal, state and foreign NOLs, the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired. The Company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations. The Company believes that adequate provisions have been made for income taxes for all periods through December 31, 2019.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Balance at January 1 | $107.7 | $116.7 | $107.6
Additions based on tax positions related to the current year | 33.3 | 8.1 | 7.6
Additions and reductions for tax positions of prior years | 37.5 | 0.3 | —
Foreign currency | (1.6) | (8.1) | 1.9
Reduction as a result of the lapse of statute of limitations | (1.3) | (2.6) | (0.4)
Reduction as a result of effective settlements | — | (6.7) | —
Balance at December 31 | $175.6 | $107.7 | $116.7


Question: Which years did the statute of limitations on certain unrecognized tax benefits lapse?
Answer: 2019, 2018, 2017
Share buybacks
On 28 January 2019, Vodafone announced the commencement of a new irrevocable and non-discretionary share buy-back programme. The sole purpose of the programme was to reduce the issued share capital of Vodafone and thereby avoid any change in Vodafone’s issued share capital as a result of the maturing of the second tranche of the mandatory convertible bond (‘MCB’) in February 2019.
In order to satisfy the second tranche of the MCB, 799.1 of million shares were reissued from treasury shares on 25 February 2019 at a conversion price of £1.8021. This reflected the conversion price at issue (£2.1730) adjusted for the pound sterling equivalent of aggregate dividends paid from August 2016 to February 2019.
The share buyback programme started in February 2019 and is expected to complete by 20 May 2019. Details of the shares purchased under the programme, including those purchased under irrevocable instructions, are shown below.
Table:
 | Number of shares purchased | Average price paid per share inclusive of transaction costs | Total number of shares purchased under publicly announced share buyback programme | Maximum number of shares that may yet be purchased under the programme
Date of share purchase | 000s | Pence | 000s | 000s
February 2019 | 14,529 | 135.17 | 14,529 | 784,539
March 2019 | 305,099 | 140.56 | 319,628 | 479,440
April 2019 | 290,570 | 142.20 | 610,198 | 188,870
May 2019 (to date) | 116,228 | 140.11 | 726,426 | 72,642
Total | 726,426 | 141.04 | 726,426 | 72,642


Question: How many shares were reissued from treasury shares to satisfy the second tranche of the MCB?
Answer: 799.1
entergy louisiana , llc and subsidiaries management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income decreased $ 305.7 million primarily due to the effect of the enactment of the tax cuts and jobs act , in december 2017 , which resulted in a decrease of $ 182.6 million in net income in 2017 , and the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense in 2016 . also contributing to the decrease in net income were higher other operation and maintenance expenses . the decrease was partially offset by higher net revenue and higher other income . see note 3 to the financial statements for discussion of the effects of the tax cuts and jobs act and the irs audit . 2016 compared to 2015 net income increased $ 175.4 million primarily due to the effect of a settlement with the irs related to the 2010-2011 irs audit , which resulted in a $ 136.1 million reduction of income tax expense in 2016 . also contributing to the increase were lower other operation and maintenance expenses , higher net revenue , and higher other income . the increase was partially offset by higher depreciation and amortization expenses , higher interest expense , and higher nuclear refueling outage expenses . see note 3 to the financial statements for discussion of the irs audit . net revenue 2017 compared to 2016 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2017 to 2016 . amount ( in millions ) .

Table:
 | amount ( in millions )
2016 net revenue | $ 2438.4
regulatory credit resulting from reduction of thefederal corporate income tax rate | 55.5
retail electric price | 42.8
louisiana act 55 financing savings obligation | 17.2
volume/weather | -12.4 ( 12.4 )
other | 19.0
2017 net revenue | $ 2560.5
the regulatory credit resulting from reduction of the federal corporate income tax rate variance is due to the reduction of the vidalia purchased power agreement regulatory liability by $ 30.5 million and the reduction of the louisiana act 55 financing savings obligation regulatory liabilities by $ 25 million as a result of the enactment of the tax cuts and jobs act , in december 2017 , which lowered the federal corporate income tax rate from 35% ( 35 % ) to 21% ( 21 % ) .
the effects of the tax cuts and jobs act are discussed further in note 3 to the financial statements. .

Question: in 2016 , what percent of the increase in net income is from the decrease of tax?
Answer: 77.95%
Calculation: divide(136.1, 175.4)
Common Stock Reserved for Issuance
As of July 31, 2019 and 2018, the Company was authorized to issue 500,000,000 shares of common stock with a par value of $0.0001 per share and, of these, 82,140,883 and 80,611,698 shares of common stock were issued and outstanding, respectively. Per the terms of the Company’s 2011 Stock Plan, on January first of each year, an additional number of shares equal to up to 5% of the number of shares of common stock issued and outstanding on the preceding December 31st is added to the Company’s 2011 Stock Plan reserve.
As of July 31, 2019 and 2018, the Company had reserved shares of common stock for future issuance as follows:
In March 2018, the Company completed a public offering of 2,628,571 shares of its common stock. The public offering price of the shares sold in the offering was $87.50 per share. No shares were sold by the Company’s stockholders in this public offering.
Table:
 | July 31, 2019  | July 31, 2018
Exercise of stock options to purchase common stock | 216,727 | 537,064
Vesting of restricted stock awards | 2,384,673 | 2,932,155
Shares available for grant under stock plans | 24,776,361 | 21,592,494
Total common stock reserved for issuance | 27,377,761 | 25,061,713


Question: How many shares was the company authorized to issue in 2019 and 2018?
Answer: 500,000,000
The reconciliation of the United Kingdom statutory tax rate to the Company’s effective tax rate included in the accompanying consolidated statements of operations is as follows:
Although the Company’s parent entity is organized under Jersey law, our affairs are, and are intended to be, managed and controlled ongoing in the United Kingdom. Therefore, the Company is resident in the United Kingdom for tax purposes. The Company’s parent entity is domiciled in the United Kingdom and its earnings are subject to 19%, 19% and 20% statutory tax rate for the years ended March 31, 2019, 2018 and 2017, respectively.
The Company’s effective tax rate differs from the statutory rate each year primarily due to windfall tax benefits on equity award exercises, the valuation allowance maintained against the Company’s net deferred tax assets, the jurisdictional earnings mix, tax credits, withholding taxes, and other permanent differences primarily related to non-deductible expenses.
Table:
 |  | Year ended March 31,  | 
 | 2019 | 2018 | 2017
Tax at statutory rate | 19.0% | 19.0% | 20.0%
U.S. state taxes, net of federal | 31.1 | 14.1 | (1.0)
Foreign rate differential   | 26.3 | 36.8 | (39.3)
Meals and entertainment   | (11.4) | (3.1) | (7.4)
Branch income / loss   | (0.6) | 0.4 | 0.9
Share-based compensation | 172.3 | 105.3 | (4.0)
Foreign exchange   | — | — | (24.8)
Non-deductible interest expense   | — | — | (3.3)
Tax credits | 7.7 | 8.1 | 15.6
Unremitted earnings   | (3.8) | (1.2) | —
Change in valuation allowance   | (249.9) | (110.7) | 124.7
Deferred tax true-ups   | (3.5) | 8.4 | (12.4)
Tax reserves   | (4.9) | (21.5) | (117.7)
Provision to return   | (0.1) | 0.4 | (0.7)
Withholding taxes   | (2.6) | (3.5) | —
Other foreign taxes   | — | — | (6.7)
Non-deductible expenses   | (5.2) | (2.4) | (10.6)
Deferred tax rate change   | (6.3) | (77.8) | (1.3)
Acquisition related costs   | (7.6) | — | —
Other   | (0.5) | (0.2) | —
Effective Tax Rate   | (40.0)% | (27.9)% | (68.0)%


Question: In which year was Tax credits less than 10.0?
Answer: 2019, 2018
Calculation: locate and analyze Tax credits in row 11
Changes in the amounts of unrecognized tax benefits were as follows:
We had gross unrecognized tax benefits of $20.6 million and $19.8 million as of December 31, 2019 and 2018, respectively. If the current gross unrecognized tax benefits were recognized, the result would be an increase in our income tax benefit of $20.7 million and $19.6 million, respectively. These amounts are net of accrued interest and penalties relating to unrecognized tax benefits of $0.4 million and $0.2 million, respectively.
We believe that it is reasonably possible that $0.2 million of our currently remaining unrecognized tax benefits may be recognized by the end of 2020, as a result of a lapse of the applicable statute of limitations.
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Beginning balance as of January 1 | $ 19,821 | $ 10,939 | $ 10,616
Increases for tax positions related to the current year | 1,240 | 8,977 | 640
Decreases for tax positions related to prior years | 0 | 0 | (146)
Increases for tax positions related to prior years | 95 | 367 | 153
Decreases relating to settlements with taxing authorities | 0 | 0 | 0
Increases acquired in business acquisitions | 0 | 540 | 0
Foreign currency translation | 3 | (5) | 10
Reductions due to lapsed statute of limitations | (555) | (997) | (334)
Ending balance as of December 31 | $ 20,604 | $ 19,821 | $ 10,939


Question: What would have been the impact if the current gross unrecognized tax benefits were recognized?
Answer: the result would be an increase in our income tax benefit of $20.7 million and $19.6 million, respectively.
issuer purchases of equity securities the following table provides information about our repurchases of common stock during the three-month period ended december 31 , 2007 . period total number of shares purchased average price paid per total number of shares purchased as part of publicly announced program ( a ) maximum number of shares that may yet be purchased under the program ( b ) .

Table:
period | total number ofshares purchased | average pricepaid pershare | total number of sharespurchased as part ofpubliclyannouncedprogram ( a ) | maximum number ofshares that may yet bepurchased under theprogram ( b )
october | 127100 | $ 108.58 | 127100 | 35573131
november | 1504300 | 109.07 | 1504300 | 34068831
december | 1325900 | 108.78 | 1325900 | 32742931
( a ) we repurchased a total of 2957300 shares of our common stock during the quarter ended december 31 , 2007 under a share repurchase program that we announced in october 2002 .
( b ) our board of directors has approved a share repurchase program for the repurchase of up to 128 million shares of our common stock from time-to-time , including 20 million shares approved for repurchase by our board of directors in september 2007 .
under the program , management has discretion to determine the number and price of the shares to be repurchased , and the timing of any repurchases , in compliance with applicable law and regulation .
as of december 31 , 2007 , we had repurchased a total of 95.3 million shares under the program .
in 2007 , we did not make any unregistered sales of equity securities. .

Question: for the quarter ended december 31 , 2007 what was the percent of the shared bought in october
Answer: 4.3%
Calculation: divide(127100, 2957300)
Note 18 – Restructuring
During the second half of 2019, the Company implemented a restructuring plan to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives. Management assessed the efficiency of our operations and consolidated locations and personnel, among other things, where possible. As part of this restructuring plan, the Company announced plans to reduce its overall operating expenses, both in the U.S and internationally.
In February 2019, the Company announced the restructuring of certain of our workforce predominantly in Germany, which included the closure of our office location in Munich, Germany accompanied by relocation or severance benefits for the affected employees. We also offered voluntary early retirement to certain other employees, which was announced in March 2019.
In January 2018, the Company announced an early retirement incentive program for employees that met certain defined requirements. The cumulative amount incurred during the year ended December 31, 2018 related to this restructuring program was $7.3 million. We did not incur any additional expenses related to this restructuring program during the year ended December 31, 2019.
A reconciliation of the beginning and ending restructuring liability, which is included in accrued wages and benefits in the Consolidated Balance Sheets as of December 31, 2019 and 2018, is as follows:
Table:
(In thousands) | 2019 | 2018
Balance at beginning of period | $185 | $205
Plus: Amounts charged to cost and expense | 6,014 | 7,261
Less: Amounts paid | (4,631) | (7,281)
Balance at end of period | $1,568 | $185


Question: Why did the company implement a restructuring plan in 2019?
Answer: to realign its expense structure with the reduction in revenue experienced in recent years and overall Company objectives.
Movement of options during the year ended 30 June 2018:
The weighted average fair value of options granted during the year was nil (2018: nil) as there were none issued during the year.
The weighted average share price for share options exercised during the period was $3.57 (2018: $3.90).
The weighted average remaining contractual life for share options outstanding at the end of the period was 1.68 years (2018: 2.47 years).
The weighted average remaining contractual life for share options outstanding at the end of the period was 1.68 years (2018: 2.47 years).
Table:
Grant Date | Exercise Date | Expiry Date | Exercise Price $ | No. of Options at Beg. of Year | Options Exercised or Lapsed | No. of Options at End of Year
2 Jul 2012 | 2 Jul 2015 | 2 Jul 2017 | 0.92 | 40,000 | (40,000) | -
2 Jul 2013 | 2 Jul 2016 | 30 Sept 2018 1 | 0.92 | 295,000 | (220,000) | 75,000
2 Jul 2014 | 2 Jul 2017 | 2 Jul 2019 | 1.30 | 875,000 | (405,000) | 470,000
2 Jul 2015 | 2 Jul 2018 | 2 Jul 2020 | 2.67 | 1,000,000 | - | 1,000,000
22 Dec 2016 | 31 Aug 2019 | 22 Dec 2021 | 3.59 | 1,323,730 | - | 1,323,730
Total |  |  |  | 3,533,730 | (665,000) | 2,868,730
Weighted average exercise price |  |  |  |  | $1.15 | $2.82


Question: What was the total weighted exercise cost for all options exercised or lapsed?
Answer: 764750
Calculation: 665,000 * $1.15
23 Borrowings (continued)
The fair values of fixed rate borrowings and CMBS are assessed based on quoted market prices, and as such are categorised as Level 1 in the fair value hierarchy (see note 27 for definition). The fair values of unlisted floating rate borrowings are equal to their carrying values and are categorised as Level 2 in the fair value hierarchy.
The maturity profile of debt (excluding lease liabilities) is as follows:
Certain borrowing agreements contain financial and other conditions that, if contravened, could alter the repayment profile (further information is provided in financial covenants on pages 165 and 166)
At 31 December 2019 the Group had committed undrawn borrowing facilities of £238.5 million (2018: £274.2 million), maturing in 2021 and 2022. This includes £42.1 million of undrawn facilities in respect of development finance.
Table:
£m | 2019 | 2018
Repayable within one year | 65.8 | 46.7
Repayable in more than one year but not more than two years | 901.8 | 30.5
Repayable in more than two years but not more than five years | 2,114.2 | 2,722.0
Repayable in more than five years | 1,569.6 | 2,155.9
 | 4,651.4 | 4,955.1


Question: What is the amount of undrawn facilities in respect of development finance?
Answer: £42.1 million
The following table provides reconciliation from U.S. GAAP Net income to non-GAAP Adjusted EBITDA (amounts in thousands):
(1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Net income (U.S. GAAP) (1) | $206,587 | $254,127 | $47,157
Non-GAAP adjustments: |  |  | 
Income tax expense (benefit) | (39,460) | 9,132 | 4,294
Interest expense, net | 19,204 | 32,073 | 39,731
Depreciation and amortization | 52,628 | 50,661 | 38,151
EBITDA (non-GAAP) (1) | 238,959 | 345,993 | 129,333
Excluding the following items: |  |  | 
Equity (income) loss from equity method investments | 3,304 | (76,192) | (41,643)
Acquisition (gain) loss | — | (130,880) | —
Change in value of TOKIN options | — | — | (10,700)
(Gain) loss on write down and disposal of long-lived assets | 1,660 | (992) | 10,671
ERP integration costs/IT transition costs | 8,813 | 80 | 7,045
Stock-based compensation | 12,866 | 7,657 | 4,720
Restructuring charges (2) | 8,779 | 14,843 | 5,404
R&D grant reimbursements and grant income | (4,559) | — | —
Legal expenses/fines related to antitrust class actions | 11,896 | 16,636 | 2,640
Net foreign exchange (gain) loss | (7,230) | 13,145 | (3,758)
TOKIN investment-related expenses | — | — | 1,101
Plant start-up costs (2) | (927) | 929 | 427
Loss on early extinguishment of debt | 15,946 | 486 | —
Adjusted EBITDA (non-GAAP) (1) | $289,507 | $191,705 | $105,240


Question: What was the net interest expense in 2019?
Answer: 19,204