hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 6: Other Expense, Net
The significant components of other expense, net, were as follows:
Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018.
The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds.
The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement.
Table:
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Interest income | $98,771 | $85,813 | $57,858
Interest expense | (117,263) | (97,387) | (117,734)
Gains on deferred compensation plan related assets, net | 10,464 | 14,692 | 17,880
Loss on impairment of investments | — | (42,456) | —
Gains (losses) on extinguishment of debt, net | 118 | 542 | (36,252)
Foreign exchange gains (losses), net | 826 | (3,382) | (569)
Other, net | (11,077) | (19,332) | (11,642)
 | $(18,161) | $(61,510) | $(90,459)


Question: What is the percentage change in the net gains on extinguishment of debt from 2018 to 2019?
Answer: -78.23
Calculation: (118-542)/542
Americas 2019 Exit Plan
During the first quarter of 2019, the Company initiated a restructuring plan to simplify and refine its operating model in the U.S. (the “Americas 2019 Exit Plan”), in part to improve agent attrition and absenteeism. The Americas 2019 Exit Plan included closing customer engagement centers, consolidating leased space in various locations in the U.S. and management reorganization. The Company finalized the actions as of September 30, 2019.
Americas 2018 Exit Plan
During the second quarter of 2018, the Company initiated a restructuring plan to manage and optimize capacity utilization, which included closing customer engagement centers and consolidating leased space in various locations in the U.S. and Canada (the “Americas 2018 Exit Plan”). The Company finalized the site closures under the Americas 2018 Exit Plan as of December 31, 2018, resulting in a reduction of 5,000 seats.
The Company’s actions under both the Americas 2018 and 2019 Exit Plans resulted in general and administrative cost savings and lower depreciation expense.
The cumulative costs incurred to date related to cash and non-cash expenditures resulting from the Americas 2018 and 2019 Exit Plans are outlined below as of December 31, 2019 (in thousands):
(1) Included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.
(2) Included in “Direct salaries and related costs” in the accompanying Consolidated Statements of Operations.
The Company has paid a total of $12.3 million in cash through December 31, 2019, of which $10.4 million related to the Americas 2018 Exit Plan and $1.9 million related to the Americas 2019 Exit Plan.
Table:
 | Americas 2018 Exit Plan | Americas 2019 Exit Plan
Lease obligations and facility exit costs (1) | $7,073 | $—
Severance and related costs (2) | 3,426 | 191
Severance and related costs (1) | 1,037 | 2,155
Non-cash impairment charges | 5,875 | 1,582
Other non-cash charges | — | 244
 | $17,411 | $4,172


Question: What was the change in non-cash impairment charges in 2019 from 2018?
Answer: -4293
Calculation: 1,582-5,875
DEPRECIATION AND AMORTIZATION
1 See “Accounting Policies” for more information.
1 See “Accounting Policies” for more information. Total depreciation and amortization increased this year primarily as a result of depreciation of right-of-use assets due to our adoption of IFRS 16 on January 1, 2019 and higher capital expenditures over the past several years. See “Capital Expenditures” for more information.
Table:
(In millions of dollars) | Years ended December 31 |  | 
 | 2019 | 2018 | %Chg
Depreciation | 2,297 | 2,174 | 6
Amortization | 16 | 37 | (57)
Depreciation and amortization before depreciation of right-of-use assets | 2,313 | 2,211 | 5
Depreciation of right-of-use assets 1 | 175 | - | n/m
Total depreciation and amortization | 2,488 | 2,211 | 13


Question: What was the increase / (decrease) in the Depreciation from 2018 to 2019?
Answer: 123
Calculation: 2,297 - 2,174
A.5 Net assets position
Our total assets at the end of fiscal 2019 were influenced by positive currency translation effects of € 4.0 billion (mainly goodwill), primarily involving the U. S. dollar.
The increase in other current financial assets was driven by higher loans receivable at SFS, which were mainly due to new business and reclassification of non-current loans receivable from other financial assets. While higher loans receivable and receivables from finance leases from new business at SFS contributed also to growth in other financial assets, a large extent of the overall increase resulted from increased fair values of derivative financial instruments.
Inventories increased in several industrial businesses, with the build-up most evident at SGRE, Mobility and Siemens Healthineers.
Assets classified as held for disposal increased mainly due to reclassification of two investments from investments accounted for using the equity method.
The increase in goodwill included the acquisition of Mendix.
Deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans.
The increase in other assets was driven mainly by higher net defined benefit assets from actuarial gains.
Table:
 |  | Sep 30, | 
(in millions of €) | 2019 | 2018 | % Change
Cash and cash equivalents | 12,391 | 11,066 | 12 %
Trade and other receivables | 18,894 | 18,455 | 2 %
Other current financial assets | 10,669 | 9,427 | 13 %
Contract assets | 10,309 | 8,912 | 16 %
Inventories | 14,806 | 13,885 | 7 %
Current income tax assets | 1,103 | 1,010 | 9 %
Other current assets | 1,960 | 1,707 | 15 %
Assets classified as held for disposal | 238 | 94 | 154 %
Total current assets | 70,370 | 64,556 | 9 %
Goodwill | 30,160 | 28,344 | 6 %
Other intangible assets | 9,800 | 10,131 | (3) %
Property, plant and equipment | 12,183 | 11,381 | 7 %
Investments accounted for using the equity method | 2,244 | 2,579 | (13) %
Other financial assets | 19,843 | 17,774 | 12 %
Deferred tax assets | 3,174 | 2,341 | 36 %
Other assets | 2,475 | 1,810 | 37 %
Total non-current assets | 79,878 | 74,359 | 7 %
Total assets | 150,248 | 138,915 | 8 %


Question: What is the increase / (decrease) in total assets from 2018 to 2019?
Answer: 11333
Calculation: 150,248 - 138,915
1. THE BUSINESS
Maple Leaf Foods Inc. (“Maple Leaf Foods” or the "Company") is a producer of food products under leading brands including Maple
Leaf®, Maple Leaf Prime®, Schneiders®, Mina®, Greenfield Natural Meat Co.®, Swift®, Lightlife®, and Field Roast Grain Meat Co.™
The Company's portfolio includes prepared meats, ready-to-cook and ready-to-serve meals, valued-added fresh pork and poultry and
plant protein products. The address of the Company's registered office is 6985 Financial Dr. Mississauga, Ontario, L5N 0A1, Canada.
The Company employs approximately 13,000 people and does business primarily in Canada, the U.S. and Asia. The Company's shares trade on the Toronto Stock Exchange (MFI).
1. THE BUSINESS Maple Leaf Foods Inc. (“Maple Leaf Foods” or the "Company") is a producer of food products under leading brands including Maple Leaf®, Maple Leaf Prime®, Schneiders®, Mina®, Greenfield Natural Meat Co.®, Swift®, Lightlife®, and Field Roast Grain Meat Co.™ The Company's portfolio includes prepared meats, ready-to-cook and ready-to-serve meals, valued-added fresh pork and poultry and plant protein products. The address of the Company's registered office is 6985 Financial Dr. Mississauga, Ontario, L5N 0A1, Canada. The Company employs approximately 13,000 people and does business primarily in Canada, the U.S. and Asia. The Company's shares trade on the Toronto Stock Exchange (MFI).
Sales for 2019 were $3,941.5 million compared to $3,495.5 million last year, an increase of 12.8%. Excluding acquisitions, sales increased 5.2%, driven by favourable pricing, mix and volume in meat protein and accelerated growth in plant protein of 23.6%.
Net earnings for 2019 were $74.6 million ($0.60 per basic share) compared to $101.3 million ($0.81 per basic share) last year. Strong commercial performance and favourable resolution of income tax audits were more than offset by strategic investments in plant protein to drive top line growth and heightened volatility in hog prices. Net earnings were negatively impacted by $12.1 million due to non-cash fair value changes in biological assets and derivative contracts, which are excluded in the calculation of Adjusted Operating Earnings below.
Adjusted Operating Earnings for 2019 were $145.4 million compared to $215.6 million last year, and Adjusted Earnings per Share for
2019 were $0.68 compared to $1.22 last year due to similar factors as noted above.
For further discussion on key metrics and a discussion of results by operating segment, refer to the section titled Operating Review
starting on page 3 of this document.
Table:
 | Twelve months ended December 31, |  | 
($ millions except earnings per share) | 2019 | 2018 | % Change
Sales | $3,941.5 | $3,495.5 | 12.8 %
Net Earnings | $74.6 | $101.3 | (26.4)%
Basic Earnings per Share | $0.60 | $0.81 | (25.9)%
Adjusted Operating Earnings(i) | $145.4 | $215.6 | (32.6)%
Adjusted Earnings per Share(i) | $0.68 | $1.22 | (44.3)%


Question: What is the net earnings per worker in 2019?
Answer: 0.01
Calculation: 74.6/13,000
ITEM 6. SELECTED FINANCIAL DATA.
The following selected financial data has been derived from our audited financial statements. This data should be read in conjunction with Item 7— “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes thereto included elsewhere in this Form 10-K. Our historical results are not necessarily indicative of operating results to be expected in the future.
Table:
Selected Financial Data (in thousands, except per share data) |  |  |  |  | 
 |  |  | Year Ended September 30, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Income Statement Data |  |  |  |  | 
Revenue | $84,590 | $63,559 | $45,390 | $34,701 | $25,367
Operating income (loss) | $(4,590) | $(7,806) | $2,769 | $1,824 | $1,892
Net income (loss) | $(724) | $(11,807) | $14,092 | $1,959 | $2,526
Net income (loss) per share—basic | $(0.02) | $(0.33) | $0.43 | $0.06 | $0.08
Net income (loss) per share—diluted | $(0.02) | $(0.33) | $0.40 | $0.06 | $0.08
Balance Sheet Data |  |  |  |  | 
Working capital | $34,082 | $17,221 | $41,342 | $31,980 | $24,005
Total assets | $135,897 | $127,150 | $71,719 | $48,385 | $38,746
Other borrowings | $556 | $810 | $— | $— | $—
Stockholders’ equity | $107,333 | $95,394 | $61,408 | $39,485 | $30,433


Question: What is the average total assets for the last 5 years, i.e. 2015 to 2019?
Answer: 84379.4
Calculation: (135,897+127,150+71,719+48,385+38,746)/5
Contractual Obligations and Commercial Commitments
The following table summarizes our non-cancelable contractual obligations and commercial commitments as of the end of 2019 and the effect such obligations and commitments are expected to have on our liquidity and cash flows in future fiscal periods (in thousands):
(1) Certain of our wafer manufacturers require us to forecast wafer starts several months in advance. We are committed to take delivery of and pay for a portion of forecasted wafer volume.
(2) Other commercial commitments are included as liabilities on our consolidated balance sheets as of the end of 2019.
(3) Does not include unrecognized tax benefits of $2.1 million as of the end of 2019. See Note 10 of the Consolidated Financial Statements.
Table:
 |  |  |  | Payments Due by Period | 
 | Total | Less than 1 year | 1-3 Years | 4-5 Years | More than 5 Years
Contractual cash obligations: |  |  |  |  | 
Operating leases | $2,040 | $611 | $902 | $527 | $—
Finance software lease obligations | 514 | 214 | 300 | — | —
Wafer purchases (1) | 57 | 57 | — | — | —
Other purchase commitments | 413 | 386 | 27 | — | —
Total contractual cash obligations | 3,024 | 1,268 | 1,229 | 527 | —
Other commercial commitments (2): |  |  |  |  | 
Revolving line of credit | 15,000 | 15,000 | — | — | —
Total commercial commitments | 15,000 | 15,000 | — | — | —
Total contractual obligations and commercial commitments (3) | $18,024 | $16,268 | $1,229 | $527 | —


Question: What is the average finance software lease obligations due in less than 1 year and between 1 to 3 years?
Answer: 257
Calculation: (214 + 300)/2
part a0ii item a05 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities our common stock is listed on the new york stock exchange under the symbol 201ctfx . 201d as of february 19 , 2019 , we had 473 holders of record of our common stock . a substantially greater number of holders of our common stock are beneficial owners whose shares are held by brokers and other financial institutions for the accounts of beneficial owners . stock performance graph the following graph provides a comparison of five year cumulative total stockholder returns of teleflex common stock , the standard a0& poor 2019s ( s&p ) 500 stock index and the s&p 500 healthcare equipment & supply index . the annual changes for the five-year period shown on the graph are based on the assumption that $ 100 had been invested in teleflex common stock and each index on december a031 , 2013 and that all dividends were reinvested . market performance .

Table:
company / index | 2013 | 2014 | 2015 | 2016 | 2017 | 2018
teleflex incorporated | 100 | 124 | 143 | 177 | 275 | 288
s&p 500 index | 100 | 114 | 115 | 129 | 157 | 150
s&p 500 healthcare equipment & supply index | 100 | 126 | 134 | 142 | 186 | 213
s&p 500 healthcare equipment & supply index 100 126 134 142 186 213 .

Question: what is the range of market performance for the s&p 500 index from 2013-2018?
Answer: 57
Calculation: subtract(157, 100)
Note 23 Other (Expense) Income, net
The following table provides details of other (expense) income, net:
(1) Cryovac Brasil Ltda., a Sealed Air subsidiary, received a final decision from the Brazilian court regarding a claim in which Sealed Air contended that certain indirect taxes paid were calculated on an incorrect amount. As a result, for the year ended December 31, 2019, we recorded income of $4.8 million to Other, net for a claim of overpaid taxes related to 2015 through 2018.
Table:
 |  | Year Ended December 31, | 
(In millions) | 2019 | 2018 | 2017
Net foreign exchange transaction loss | $ (7.7) | $ (16.7) | $ (5.9)
Bank fee expense | (5.0) | (4.4 ) | (5.8)
Pension income other than service costs | 1.0 | 3.9 | 16.7
Loss on debt redemption and refinancing activities | (16.1) | (1.9 ) | —
Other, net(1) | 8.3 | 1.0 | 1.2
Other (expense) income, net | $ (19.5) | $ (18.1) | $ 6.2


Question: What was the final decision from the Brazilian court received by Cryovac Brasil Ltda., a Sealed Air subsidiary and the consequence?
Answer: that certain indirect taxes paid were calculated on an incorrect amount. As a result, for the year ended December 31, 2019, we recorded income of $4.8 million to Other, net for a claim of overpaid taxes related to 2015 through 2018.
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities
(a) Cisco common stock is traded on the Nasdaq Global Select Market under the symbol CSCO. Information regarding quarterly cash dividends declared on Cisco’s common stock during fiscal 2019 and 2018 may be found in Supplementary Financial Data on page 106 of this report. There were 39,216 registered shareholders as of August 30, 2019.
(b) Not applicable.
(c) Issuer purchases of equity securities (in millions, except per-share amounts):
On September 13, 2001, we announced that our Board of Directors had authorized a stock repurchase program. On February 13, 2019, our Board of Directors authorized a $15 billion increase to the stock repurchase program. As of July 27, 2019, the remaining authorized amount for stock repurchases under this program, including the additional authorization, is approximately $13.5 billion with no termination date.
For the majority of restricted stock units granted, the number of shares issued on the date the restricted stock units vest is net of shares withheld to meet applicable tax withholding requirements. Although these withheld shares are not issued or considered common stock repurchases under our stock repurchase program and therefore are not included in the preceding table, they are treated as common stock repurchases in our financial statements as they reduce the number of shares that would have been issued upon vesting (see Note 14 to the Consolidated Financial Statements).
Table:
Period | Total Number of Shares Purchased | Average Price Paid per Share | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs | Approximate Dollar Value of Shares That May Yet Be Purchased Under the Plans or Programs
April 28, 2019 to May 25, 2019 | 42 | $54.33 | 42 | $15,700
May 26, 2019 to June 22, 2019 | 22 | $55.07 | 22 | $14,465
June 23, 2019 to July 27, 2019 | 18 | $56.46 | 18 | $13,460
Total | 82 | $54.99 | 82 | 


Question: Where is Cisco common stock traded under?
Answer: Cisco common stock is traded on the Nasdaq Global Select Market under the symbol CSCO.
2017 Restructuring Plan
On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s selling, general and administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”).
The 2017 Restructuring Plan, totaling $195.0 million in restructuring and other related costs, is complete as of August 31, 2019.
The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan (in thousands):
Table:
 | Employee Severance and Benefit Costs | Lease Costs | Asset Write-off Costs | Other Related Costs | Total
Balance as of August 31, 2017 | $ 33,580 | $1,665 | $ — | $ 3,143 | $38,388
Restructuring related charges | 16,269 | 1,596 | 16,264 | 2,773 | 36,902
Asset write-off charge and other non-cash activity | (127) | 525 | (16,264) | 25 | (15,841)
Cash payments | (31,591) | (1,102) | — | (5,419) | (38,112)
Balance as of August 31, 2018 | 18,131 | 2,684 | — | 522 | 21,337
Restructuring related charges | 16,029 | (41) | (3,566) | 2,071 | 14,493
Asset write-off charge and other non-cash activity | (494) | — | 3,566 | (18) | 3,054
Cash payments | (30,504) | (663) | — | (1,786) | (32,953)
Balance as of August 31, 2019 | $3,162 | $1,980 | $— | $789 | $5,931


Question: What were the lease costs in 2017 as a percentage of the total balance in 2017?
Answer: 4.34
Calculation: 1,665/38,388
Group and business unit performance factors
The underlying values and weightings for each KPI are set and approved by the remuneration committee in advance of each year to determine parameters for the STI in the form of a balanced scorecard. Below is the group STI scorecard for FY19 that applied to the CEO, CFO, executive directors, prescribed officers and other participants:
* The actual targets have not been provided as they are linked to budget and considered commercially sensitive information.
** For the key performance indicators within the growth and efficiency strategic objectives, the targeted percentages for “threshold”, “on-target” and
“stretch” as set out above per key performance indicator represent the targeted percentage achievement of the underlying budgeted amounts.
Table:
Strategic objective | Strategic objective weighting | Key performance indicator | Key performance indicator weighting | Score = 50% | Score = 100% | Score = 200%
Growth*,** | 60% | Sales volume growth | 10% | 40,0% | 100,0% | 140,0%
 |  | Absolute gross margin | 10% | 96,8% | 100,0% | 103,6%
 |  | PBIT | 40% | 98,6% | 100,0% | 103,6%
Efficiency*,** | 10% | Cost savings initiatives | 5% | 98,6% | 100,0% | 123,4%
 |  | Net working capital | 5% | 101,2% | 100,0% | 97,7%
 |  |  |  | Reduction in execution-related marketplace incidents year-on-year by |  | 
People and sustainability* | 30% | Quality | 10% | 10% | 15% | 20%
 |  | Safety (LTIFR) | 10% | 120,0% | 100,0% | 80,0%
 |  | BBBEE score | 10% | Level 7 (60 to 61) | Level 7 (61.1 to 65) | Level 6


Question: Which strategic objective has the highest weightage?
Answer: Growth
15 Goodwill and other intangible assets continued
Acquired intangibles
The disclosure by class of acquired intangible assets is shown in the tables below.
2019
Customer relationships are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Thermocoax £32.6m. The remaining amortisation period is 14.3 years.
Brand names and trademark assets are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Chromalox £114.1m (2018: £125.4m), Gestra £28.4m (2018: £32.5m) and Thermocoax £13.6m. The remaining amortisation periods are 17.5 years, 12.3 years and 19.3 years respectively.
Manufacturing designs and core technology are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. Within this balance individually material balances relate to Chromalox £12.9m (2018: £15.1m), Gestra £10.8m (2018: £12.3m) and Aflex £8.5m (2018: £9.4m). The remaining amortisation period is 12.5 years for Chromalox, 12.3 years for Gestra and 10 years for Aflex.
Non-compete undertakings are amortised over their useful economic lives in line with the accounting policies disclosed in Note 1. There are no individually material items within this balance.
Table:
 | Customer relationships | Brand names and trademarks | Manufacturing designs and core technology | Non-compete undertakings and other | Total acquired intangibles
 | £m | £m | £m | £m | £m
Cost: |  |  |  |  | 
At 1st January 2019 | 57.1 | 187.3 | 56.0 | 20.2 | 320.6
Exchange and other adjustments | (3.0) | (7.8) | (2.2) | (0.9) | (13.9)
 | 54.1 | 179.5 | 53.8 | 19.3 | 306.7
Acquisitions | 34.9 | 14.3 | 7.2 | 3.8 | 60.2
At 31st December 2019 | 89.0 | 193.8 | 61.0 | 23.1 | 366.9
Amortisation and impairment: |  |  |  |  | 
At 1st January 2019 | 25.1 | 21.3 | 14.2 | 15.6 | 76.2
Exchange adjustments | (1.3) | (1.1) | (0.6) | (0.8) | (3.8)
 | 23.8 | 20.2 | 13.6 | 14.8 | 72.4
Amortisation and impairment | 7.1 | 10.4 | 5.6 | 3.7 | 26.8
At 31st December 2019 | 30.9 | 30.6 | 19.2 | 18.5 | 99.2
Net book value: |  |  |  |  | 
At 31st December 2019 | 58.1 | 163.2 | 41.8 | 4.6 | 267.7


Question: Which class of acquired intangible assets shown in the table has the lowest amount of acquisitions?
Answer: Non-compete undertakings and other
Calculation: 3.8<7.2<14.3<34.9