hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
ITEM 6. SELECTED FINANCIAL DATA (Dollars in thousands, except per share data and unless otherwise indicated)
The Selected Consolidated Statements of Operations Data for the years ended December 31, 2019, 2018 and 2017 and the Selected Consolidated Balance Sheet Data as of December 31, 2019 and 2018 were derived from our Consolidated Financial Statements included in Item 8 of this Form 10-K. The Selected Consolidated Statements of Operations Data for the years ended December 31, 2016 and 2015 and the Selected Consolidated Balance Sheet Data as of December 31, 2017 and 2016 were derived from our audited Consolidated Financial Statements not included in this Form 10-K. Our historical results are not necessarily indicative of the results to be expected in the future. You should read the following financial information together with the information under Item 7 "Management's Discussion and Analysis of Financial Condition and Results of Operations" and the Consolidated Financial Statements and related notes included in Item 8.
GS Holdings and GSLLC are our predecessors for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of either GS Holdings or GSLLC and its subsidiaries. The amounts as of December 31, 2019 and 2018 and during the period from May 24, 2018 through December 31, 2019 represent those of consolidated GreenSky, Inc. and its subsidiaries. Prior to the Reorganization Transactions and IPO, GreenSky, Inc. did not engage in any business or other activities except in connection with its formation and initial capitalization. See Note 1 to the Notes to Consolidated Financial Statements in Item 8 for further information on our organization.
Table:
 |  | December 31, |  | 
Selected Consolidated Balance Sheet Data: | 2019 | 2018 | 2017 | 2016
Cash and cash equivalents | $195,760 | $303,390 | $224,614 | $185,243
Restricted cash | 250,081 | 155,109 | 129,224 | 42,871
Loan receivables held for sale, net | 51,926 | 2,876 | 73,606 | 41,268
Deferred tax assets, net | 364,841 | 306,979 | — | —
Total assets | 951,048 | 802,905 | 462,889 | 302,205
Finance charge reversal liability | 206,035 | 138,589 | 94,148 | 68,064
Term loan | 384,497 | 386,822 | 338,263 | —
Tax receivable agreement liability | 311,670 | 260,901 | — | —
Total liabilities | 1,005,991 | 837,670 | 488,928 | 89,995
Total temporary equity | — | — | 430,348 | 335,720
Noncontrolling interest | (80,758) | (60,349) | — | —
Total permanent equity (deficit) | (54,943) | (34,765) | (456,387) | (123,510)
Total liabilities, temporary equity and permanent equity (deficit) | 951,048 | 802,905 | 462,889 | 302,205


Question: What was the amount of restricted cash in 2019?
Answer: 250,081
Purchases of Accenture plc Class A Ordinary Shares
The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources—Share Purchases and Redemptions.”
(1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture.
(2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly
announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During
the fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this
program for an aggregate price of $389 million. The open-market purchase program does not have an expiration
date
(3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc
(4) During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.
Table:
Period | Total Number of Shares Purchased | Average Price Paid per Share (1) | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2) | Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)
 |  |  |  | (in millions of U.S. dollars)
June 1, 2019 — June 30, 2019 | 801,659 | $183.18 | 785,600 | $3,924
July 1, 2019 — July 31, 2019 | 462,629 | $194.65 | 442,846 | $3,832
August 1, 2019 — August 31, 2019 | 850,036 | $193.23 | 819,861 | $3,674
Total (4) | 2,114,324 | $189.73 | 2,048,307 | 


Question: What is Accenture's average share price paid per share for June and July of 2019?
Answer: 187.38
Calculation: (801,659*183.18 + 462,629*194.65)/(801,659+462,629)
The actual return on plan assets amounted to €125 million in the reporting period (2017/ 18: €45 million).
For financial year 2019/20, the company expects employer payments to external pension providers totalling approximately €18 million and employee contributions of €9 million in plan assets, with contributions in the Netherlands, Belgium and Germany accounting for the major share of this total. Expected contributions from payment contribution commitments in Germany are not included in expected payments.
The fair value of plan assets developed as follows:
At one Dutch company, plan assets exceeded the value of commitments as of the closing date. Since the company cannot draw any economic benefits from this overfunding, the balance sheet amount was reduced to €0 in line with IAS 19.64 (b).
Table:
€ million | 2017/2018 | 2018/2019
Change in plan assets |  | 
Fair value of plan assets as of beginning of period | 905 | 940
Recognised under | 21 | 23
Interest income | 21 | 23
Recognised outside of profit or loss under ‘remeasurement of defined benefit pension plans’ in other comprehensive income | 24 | 102
Gains/losses from plan assets excl. interest income (+/−) | 24 | 102
Other effects | −10 | 0
Benefit payments (incl. tax payments) | −34 | −27
Settlement payments | −6 | 0
Employer contributions | 35 | 18
Contributions from plan participants | 11 | 9
Change in consolidation group / transfers | 0 | 0
Reclassification in accordance with IFRS5 | −16 | 0
Currency effects | 0 | 1
Fair value of plan assets as of end of period | 940 | 1,066


Question: In which year was Interest income larger?
Answer: 2019
Calculation: 23>21
in addition , included in the loan table are purchased distressed loans , which are loans that have evidenced significant credit deterioration subsequent to origination but prior to acquisition by citigroup . in accordance with sop 03-3 , the difference between the total expected cash flows for these loans and the initial recorded investments is recognized in income over the life of the loans using a level yield . accordingly , these loans have been excluded from the impaired loan information presented above . in addition , per sop 03-3 , subsequent decreases to the expected cash flows for a purchased distressed loan require a build of an allowance so the loan retains its level yield . however , increases in the expected cash flows are first recognized as a reduction of any previously established allowance and then recognized as income prospectively over the remaining life of the loan by increasing the loan 2019s level yield . where the expected cash flows cannot be reliably estimated , the purchased distressed loan is accounted for under the cost recovery method . the carrying amount of the purchased distressed loan portfolio at december 31 , 2009 was $ 825 million net of an allowance of $ 95 million . the changes in the accretable yield , related allowance and carrying amount net of accretable yield for 2009 are as follows : in millions of dollars accretable carrying amount of loan receivable allowance .

Table:
in millions of dollars | accretable yield | carrying amount of loan receivable | allowance
beginning balance | $ 92 | $ 1510 | $ 122
purchases ( 1 ) | 14 | 329 | 2014
disposals/payments received | -5 ( 5 ) | -967 ( 967 ) | 2014
accretion | -52 ( 52 ) | 52 | 2014
builds ( reductions ) to the allowance | -21 ( 21 ) | 1 | -27 ( 27 )
increase to expected cash flows | 10 | 2 | 2014
fx/other | -11 ( 11 ) | -7 ( 7 ) | 2014
balance december 31 2009 ( 2 ) | $ 27 | $ 920 | $ 95
( 1 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 87 million of purchased loans accounted for under the level-yield method and $ 242 million under the cost-recovery method .
these balances represent the fair value of these loans at their acquisition date .
the related total expected cash flows for the level-yield loans were $ 101 million at their acquisition dates .
( 2 ) the balance reported in the column 201ccarrying amount of loan receivable 201d consists of $ 561 million of loans accounted for under the level-yield method and $ 359 million accounted for under the cost-recovery method. .

Question: in 2009 what was the percent of the purchases included in the total carrying amount of loan receivable
Answer: 35.8%
Calculation: divide(329, 920)
The Company recognizes the employees and directors’ compensation in the profit or loss during the periods when earned for the years ended December 31, 2017, 2018 and 2019. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
If the Board of Directors resolves to distribute employee compensation
through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.
The distributions of employees and directors’ compensation for 2017 and 2018 were reported to the stockholders’ meeting on June 12, 2018 and June 12, 2019, respectively, while the distributions of employees and directors’ compensation for 2019 were approved through the Board of Directors meeting on February 26, 2020. The details of distribution are as follows:
The aforementioned employees and directors’ compensation for 2017 and 2018 reported during the stockholders’ meeting were consistent with the resolutions of the Board of Directors meeting held on March 7, 2018 and March 6, 2019, respectively.
Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.
Table:
 | 2017 | 2018 | 2019
 | NT$(In Thousands) | NT$(In Thousands) | NT$(In Thousands)
Employees’ compensation – Cash | $1,032,324 | $1,400,835 | $1,132,952
Directors’ compensation | 11,452 | 7,624 | 10,259


Question: What is the increase/ (decrease) in Directors’ compensation from 2018 to 2019?
Answer: 2635
Calculation: 10,259-7,624
Section D: People
This section provides information about our employee benefit obligations, including annual leave, long service leave and post-employment benefits. It also includes details about our share plans and the compensation paid to Key Management Personnel.
15. EMPLOYEE BENEFITS.
1. Included within current provisions in the statement of financial position.
2. Included within non-current provisions in the statement of financial position.
Employee benefits liability
Employee benefits liability represents amounts provided for annual leave and long service leave. The current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service.
Based on past experience, the Group does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months. These amounts are presented as current liabilities since the Group does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement.
Table:
 | 2019 | 2018
 | $’000 | $’000
Current employee benefits1 | 13,859 | 12,710
Non-current employee benefits2 | 189 | 675
Total employee benefits liability | 14,048 | 13,385


Question: What was the 2019 percentage change in total employee benefits liability?
Answer: 4.95
Calculation: (14,048 - 13,385) / 13,385
Free Cash Flow
Free cash flow is a non-IFRS financial measure that we calculate as net cash provided by operating activities less net cash used in investing activities for capital expenditures.
Free cash flow increased by $140.9 million during the fiscal year ended June 30, 2019 due to a $154.9 million increase of net cash provided by operating activities, offset by a $14.0 million increase of capital expenditures as we continue to invest in our facilities.
For more information about net cash provided by operating activities, please see “Liquidity and Capital Resources”.
Table:
 |  | Fiscal Year Ended June 30, | 
 | 2019 | 2018 | 2017
Net cash provided by operating activities | $466,342 | $311,456 | $199,381
Less: Capital expenditures | (44,192) | (30,209) | (15,129)
Free cash flow | $422,150 | $281,247 | $184,252


Question: What is the percentage change in free cash flow between 2017 and 2018?
Answer: 52.64
Calculation: (281,247-184,252)/184,252
Plan Summaries
As of January 3, 2020, the Company had stock-based compensation awards outstanding under the following plans: the 2017 Omnibus Incentive Plan, 2006 Equity Incentive Plan, as amended, and the 2006 Employee Stock Purchase Plan, as amended ("ESPP"). Leidos issues new shares upon the issuance of the vesting of stock units or exercising of stock options under these plans.
In fiscal 2017, stockholders approved the 2017 Omnibus Incentive Plan which provides the Company and its affiliates' employees, directors and consultants the opportunity to receive various types of stock-based compensation awards, such as stock options, restricted stock units and performance-based awards, as well as cash awards.
The Company grants service-based awards that generally vest or become exercisable 25% a year over four years or cliff vest in three years. As of January 3, 2020, 4.4 million shares of Leidos' stock were reserved for future issuance under the 2017 Omnibus Incentive Plan and the 2006 Equity Incentive Plan.
The Company offers eligible employees the opportunity to defer restricted stock units into an equity-based deferred equity compensation plan, the Key Executive Stock Deferral Plan ("KESDP"). Prior to 2013, the Company offered an additional opportunity for deferrals into the Management Stock Compensation Plan ("MSCP"). Benefits from these plans are payable in shares of Leidos' stock that are held in a trust for the purpose of funding shares to the plans' participants.
Restricted stock units deferred under the KESDP are counted against the total shares available for future issuance under the 2017 Omnibus Incentive Plan. All awards under the MSCP are fully vested and the plan does not provide for a maximum number of shares available for future issuance.
The Company's ESPP allows eligible employees to purchase shares of Leidos' stock at a discount of up to 15% of the fair market value on the date of purchase. During the first half of fiscal 2018 and 2017, the discount was 5% of the fair market value on the date of purchase, thereby resulting in the ESPP being non-compensatory. Effective the second half of fiscal 2018, the Company increased the discount to 10% of the fair market value on the date of purchase, resulting in the ESPP being compensatory.
During fiscal 2019, 2018 and 2017, $25 million, $11 million and $10 million, respectively, was received from ESPP plan participants for the issuance of Leidos' stock. A total of 4.2 million shares remain available for future issuance under the ESPP.
Stock-based compensation and related tax benefits recognized under all plans were as follows:
Table:
 |  | Year Ended | 
 | January 3, 2020 | December 28, 2018 | December 29, 2017
 |  | (in millions) | 
Total stock-based compensation expense | $52 | $44 | $43
Tax benefits recognized from stock-based compensation | 13 | 11 | 17


Question: What was the 2017 Omnibus Incentive Plan?
Answer: provides the Company and its affiliates' employees, directors and consultants the opportunity to receive various types of stock-based compensation awards, such as stock options, restricted stock units and performance-based awards, as well as cash awards.
Underlying operating profit and underlying operating margin
Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit. Underlying operating profit represents our measure of segment profit or loss as it is the primary measure used for making decisions about allocating resources and assessing performance of the segments.
The Group reconciliation of operating profit to underlying operating profit is as follows:
Further details of non-underlying items can be found in note 3 on page 96 of the consolidated financial statements.
Refer to Note 2 on page 94 for the reconciliation of operating profit to underlying operating profit by Division. For each Division operating margin is computed as operating profit divided by turnover and underlying operating margin is computed as underlying operating profit divided by turnover.
Table:
 | € million | € million | € million
 | 2019 | 2018 | 2017
 |  | (Restated)(a) | (Restated)(a)
Operating profit | 8,708 | 12,639 | 8,957
Non-underlying items within |  |  | 
operating profit (see note 3) | 1,239 | (3,176) | 543
Underlying operating profit | 9,947 | 9,463 | 9,500
Turnover | 51,980 | 50,982 | 53,715
Operating margin | 16.8% | 24.8% | 16.7%
Underlying operating margin | 19.1% | 18.6% | 17.7%


Question: What is the definition of the Underlying operating profit and underlying operating margin?
Answer: Underlying operating profit and underlying operating margin mean operating profit and operating margin before the impact of non-underlying items within operating profit.
NantHealth, Inc
Consolidated Statements of Comprehensive Loss
(Dollars in thousands)
The accompanying notes are an integral part of these Consolidated Financial Statements.
Table:
Year Ended December 31, |  | 
 | 2019 | 2018
Net loss | $(62,762) | (192,152)
Other comprehensive income (loss) from foreign currency translation | 129 | (203)
Total other comprehensive income (loss) | 129 | (203)
Comprehensive loss | $(62,633) | $(192,355)


Question: What are the respective net losses made by the company in 2018 and 2019?
Answer: 192,152, 62,762
Contractual Obligations and Contingent Liabilities and Commitments
Our principal commitments consist primarily of obligations under operating and financing leases, which include among others, certain leases of our offices, colocations and servers as well as contractual commitment related network infrastructure and data center operations. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019:
(1) Finance leases are related to servers and network infrastructure and our data center operations.
As of December 31, 2019, we had severance agreements with certain employees which would require us to pay up to approximately $6.4 million if all such employees were terminated from employment with our Company following a triggering event (e.g., change of control) as defined in the severance agreements.
Table:
 | Payments Due by Year Ending December 31, 2020 |  |  |  | 
(In thousands) | Total | Year 1 (1) | Years 2 & 3 | Years 4 & 5 | Beyond 5 Years
Operating leases, including imputed interest | 12,807 | 3,519 | 5,102 | 4,186 | —
Finance leases, including imputed interest (1) | 2,165 | 1,423 | 736 | 6 | —
Total contractual obligations | $ 14,972 | $ 4,942 | $ 5,838 | $ 4,192 | $ —


Question: What is the percentage constitution of total operating leases among the total contractual obligations?
Answer: 85.54
Calculation: 12,807/14,972
Amounts in the financial statements Group income statement
The expense or income arising from all group retirement benefit arrangements recognised in the group income statement is shown below.
a Relates to the removal of future indexation obligations following changes to the benefits provided under certain pension plans operating outside the UK in 2017/18. b All employees impacted by the closure of the BTPS receive transition payments into their BTRSS pot for a period linked to the employee’s age. There was no past service cost or credit on closure due to the assumed past service benefit link as an active member being the same as that assumed for a deferred member.
c In October, a High Court judgment involving the Lloyds Banking Group’s defined benefit pension schemes was handed down, resulting in the group needing to recognise additional liability to equalise benefits between men and women due to GMPs, in common with most UK defined benefit schemes.
Table:
 | 2019 | 2018 | 2017
Year ended 31 March | £m | £m | £m
Recognised in the income statement before specific items |  |  | 
Service cost (including administration expenses & PPF levy: |  |  | 
defined benefit plans | 135 | 376 | 281
defined contribution plans | 476 | 265 | 240
Past service credit a | – | (17) | –
Subtotal | 611 | 624 | 521
Recognised in the income statement as specific items (note 10) |  |  | 
Costs to close BT Pension Scheme and provide transition paymentsb for affected employees | 23 | – | –
Cost to equalise benefits between men and women due to guaranteed minimum pension (GMP) c | 26 | – | –
Net interest expense on pensions deficit included in specific items | 139 | 218 | 209
Subtotal | 188 | 218 | 209
Total recognised in the income statement | 799 | 842 | 730


Question: Why was there no past service cost or credit on closure of the BTPS?
Answer: There was no past service cost or credit on closure due to the assumed past service benefit link as an active member being the same as that assumed for a deferred member.