hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
(c) Summary of Share-Based Compensation Expense
Share-based compensation expense consists primarily of expenses for stock options, stock purchase rights, restricted stock, and RSUs granted to employees. The following table summarizes share-based compensation expense (in millions):
As of July 27, 2019, the total compensation cost related to unvested share-based awards not yet recognized was $3.3 billion, which is expected to be recognized over approximately 2.8 years on a weighted-average basis.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Cost of sales—product | $90 | $94 | $85
Cost of sales—service | 130 | 133 | 134
Share-based compensation expense in cost of sales . | 220 | 227 | 219
Research and development . | 540 | 538 | 529
Sales and marketing | 519 | 555 | 542
General and administrative | 250 | 246 | 236
Restructuring and other charges | 62 | 33 | 3
Share-based compensation expense in operating expenses | 1,371 | 1,372 | 1,310
Total share-based compensation expense | $1,591 | $1,599 | $1,529
Income tax benefit for share-based compensation . | $542 | $558 | $451


Question: What was the percentage change in Total share-based compensation expense between 2018 and 2019?
Answer: -0.5
Calculation: (1,591-1,599)/1,599
.

Table:
 | 12/07 | 12/08 | 12/09 | 12/10 | 12/11 | 12/12
fidelity national information services inc . | 100.00 | 70.08 | 101.93 | 120.01 | 117.34 | 157.38
s&p 500 | 100.00 | 63.00 | 79.67 | 91.67 | 93.61 | 108.59
s&p supercap data processing & outsourced services | 100.00 | 68.26 | 99.41 | 97.33 | 118.68 | 151.90
s&p supercap data processing & outsourced 100.00 68.26 99.41 97.33 118.68 151.90 item 6 .
selected financial data .
the selected financial data set forth below constitutes historical financial data of fis and should be read in conjunction with item 7 , management 2019s discussion and analysis of financial condition and results of operations , and item 8 , financial statements and supplementary data , included elsewhere in this report .
on october 1 , 2009 , we completed the acquisition of metavante technologies , inc .
( "metavante" ) .
the results of operations and financial position of metavante are included in the consolidated financial statements since the date of acquisition .
on july 2 , 2008 , we completed the spin-off of lender processing services , inc. , which was a former wholly-owned subsidiary ( "lps" ) .
for accounting purposes , the results of lps are presented as discontinued operations .
accordingly , all prior periods have been restated to present the results of fis on a stand alone basis and include the results of lps up to july 2 , 2008 , as discontinued operations. .

Question: what is the roi of an investment in fidelity national information services from 2007 to 2008?
Answer: -29.9%
Calculation: subtract(70.08, const_100), divide(#0, const_100)
Overview of 2019
Total revenues for 2019 were $36.0 million, a decrease of $75.0 million, or 68%, versus 2018. The decrease was primarily driven by the $70.9 million decrease in fixed fee license revenue and the $4.0 million decrease in per-unit royalty revenue.
For 2019, we had a net loss of $20.0 million as compared to $54.3 million of net income for 2018. The $74.4 million decrease in net income was mainly related to the $75.0 million decrease in total revenue partially offset by a $0.5 million decrease in cost and operating expenses for 2019 compared to 2018.
We adopted ASC 606, effective January 1, 2018. Consistent with the modified retrospective transaction method, our results of operations for periods prior to the adoption of ASC 606 remain unchanged. As a result, the change in total revenues from 2018 to 2019 included a component of accounting policy change arising from the adoption of ASC 606.
The following table sets forth our consolidated statements of income data as a percentage of total revenues:
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Revenues:      |  |  | 
Fixed fee license revenue | 35.1 %  | 75.3 %  | 36.0 %
Per-unit royalty revenue | 64.0 | 24.3 | 61.4
Total royalty and license revenue | 99.1 | 99.6 | 97.4
Development, services, and other | 0.9 | 0.4 | 2.6
Total revenues | 100.0 | 100.0 | 100.0
Costs and expenses: |  |  | 
Cost of revenues | 0.5 | 0.2 | 0.6
Sales and marketing | 17.9 | 5.5 | 38.6
Research and development | 21.8 | 8.8 | 33.6
General and administrative | 119.4 | 37.7 | 152.4
Restructuring costs | — | — | 4.6
Total costs and expenses | 159.6 | 52.2 | 229.8
Operating income (loss) | (59.6) | 47.8 | (129.8)
Interest and other income | 5.0 | 1.7 | 1.0
Other expense | 0.2 | (0.2) | 0.9
Income (loss) before provision for income taxes | (54.4) | 49.3 | (127.9)
Provision for income taxes | (1.3) | (0.4) | (1.4)
Net income (loss) | (55.7)% | 48.9 % | (129.3)%


Question: What is the average Fixed fee license revenue for 2018 and 2019?
Answer: 55.2
Calculation: (35.1+75.3) / 2
(10) Goodwill
Goodwill consists of the following (in millions):
The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.
Table:
 | Software Solutions | Data and Analytics | Corporate and Other | Total
Balance, December 31, 2017 | $2,134.7 | $172.1 | $— | $2,306.8
HeavyWater and Ernst acquisitions (Note 3) | 22.9 | — | — | 22.9
Balance, December 31, 2018 | 2,157.6 | 172.1 | — | 2,329.7
Compass Analytics acquisition (Note 3) | 31.7 | — | — | 31.7
Balance, December 31, 2019 | $2,189.3 | $172.1 | $— | $2,361.4


Question: What was the percentage change in total balance between 2018 and 2019?
Answer: 1.36
Calculation: (2,361.4-2,329.7)/2,329.7
Geographic Information
(1) Amounts by geography have been reclassified from prior year disclosure to reflect adjustments to our regional operating model. As of January 1, 2019, our geographic regions are: North America, EMEA, South America and APAC. Our North American operations include Canada, the United States, Mexico and Central America. Mexico and Central America were previously included in Latin America. Refer to Note 2, "Summary of Significant Accounting Policies and Recently Issued Accounting Standards," of the Notes to Consolidated Financial Statements.
(2) No non-U.S. country accounted for net sales in excess of 10% of consolidated net sales for the years ended December 31, 2019, 2018 or 2017 or long-lived assets in excess of 10% of consolidated long-lived assets at December 31, 2019 and 2018.
(3) Net sales to external customers within the U.S. were $2,501.6 million, $2,402.3 million and $2,280.0 million for the years ended December 31, 2019, 2018 and 2017, respectively.
(4) Total long-lived assets represent total assets excluding total current assets, deferred tax assets, goodwill, intangible assets and non-current assets held for sale.
Table:
 |  | Year Ended December 31, | 
(In millions) | 2019 | 2018 | 2017
Net sales(1)(2): |  |  | 
North America(3) | $ 2,828.1 | $ 2,734.9 | $ 2,591.5
EMEA | 1,010.4 | 1,038.5 | 983.4
South America | 233.8 | 229.5 | 231.8
APAC | 718.8 | 729.8 | 654.9
Total | $ 4,791.1 | $ 4,732.7 | $ 4,461.6
Total long-lived assets(1)(2)(4): |  |  | 
North America | $ 919.3 | $ 740.5 | 
EMEA | 345.8 | 270.5 | 
South America | 50.2 | 52.8 | 
APAC | 248.3 | 211.8 | 
Total | $ 1,563.6 | $ 1,275.6 | 


Question: What is of Total long-lived assets for North America expressed as a percentage to all other regions in 2019?
Answer: 142.68
Calculation: 919.3/(1,563.6-919.3)
Security Ownership of Certain Beneficial Owners and Management
The following table summarizes the beneficial owners of more than 5% of the Company’s voting securities and the securities of the Company beneficially owned by the Company’s directors and officers as of April 27, 2020.
Table:
Name and address of Beneficial Owner | Amount of Beneficial Ownership | Percent of Beneficial Ownership
Garo H. Armen (1) | 4,741,323 (2) | 36%
Robert B. Stein (1) | 502,500 (3) | 4%
Khalil Barrage (1) | 380,000 (4) | 3%
Alexander K. Arrow (1) | 671,799 (5) | 6%
Larry N. Feinberg 808 North St., Greenwich, CT 06831 | 800,000 (6) | 7%
Brian J. Corvese (1) | 145,000 (7) | 1%
David A. Lovejoy | 668,037 (8) | 6%
Josh Silverman (1) | 140,000 (9) | 1%
Strategic Bio Partners LLC (10) 777 Third Avenue 30th Floor New York, NY 10017 | 1,895,945 (11) | 17%
All directors and executive officers as a group (6 persons) | 6,580,622 (12) | 44%


Question: What is the amount and percent of beneficial ownership owned by Garo H. Armen? 
Answer: 4,741,323, 36%
The components of the provision for income taxes attributable to continuing operations are as follows (in thousands):
On a consolidated basis, the Company has incurred operating losses and has recorded a full valuation allowance against its US, UK, New Zealand, Hong Kong, and Brazil deferred tax assets for all periods to date and, accordingly, has not recorded a provision (benefit) for income taxes for any of the periods presented other than a provision (benefit) for certain foreign and state income taxes. Certain foreign subsidiaries and branches of the Company provide intercompany services and are compensated on a cost-plus basis, and therefore, have incurred liabilities for foreign income taxes in their respective jurisdictions.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Current income tax provision: |  |  | 
Federal | $— | $— | $—
State | 225 | 204 | 114
Foreign | 2,467 | 2,514 | 1,580
Total current income tax provision | 2,692 | 2,718 | 1,694
Deferred income tax benefit: |  |  | 
Federal | $— | — | $—
State | — | — | —
Foreign | (2) | (123) | 52
Total deferred income tax benefit | (2) | (123) | 52
Total income tax provision | $2,690 | $2,595 | $1,746


Question: Why has the company incurred liabilities for foreign income taxes?
Answer: Certain foreign subsidiaries and branches of the Company provide intercompany services and are compensated on a cost-plus basis
The components of the provision for income tax expense are as follows:
Included in the Company's current income tax expense are provisions for uncertain tax positions relating to freight taxes. The Company does not presently anticipate that its provisions for these uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels.
The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at the time. Such information may include legal advice as to the applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly. The tax years 2008 through 2019 remain open to examination by some of the major jurisdictions in which the Company is subject to tax.
Table:
 | Year Ended | Year Ended | Year Ended
 | December 31, | December 31, | December 31,
 | 2019 | 2018 | 2017
 | $ | $ | $
Current | (25,563) | (17,458) | (11,997)
Deferred | 81 | (2,266) | (235)
Income tax expense | (25,482) | (19,724) | (12,232)


Question: What is the increase/ (decrease) in Current from December 31, 2019 to December 31, 2018?
Answer: 8105
Calculation: 25,563-17,458
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: What was the average Share-based compensation between 2017-2019?
Answer: 91.2
Calculation: (172.3 + 105.3 - 4.0) / 3
Liability for Warranty
Liability for Warranty Our products generally include warranties of 90 days to five years for product defects. We accrue for warranty returns at the time revenue is recognized based on our historical return rate and estimate of the cost to repair or replace the defective products. We engage in extensive product quality programs and processes, including actively monitoring and evaluating the quality of our component suppliers. The increasing complexity of our products will cause warranty incidences, when they arise, to be more costly. Our estimates regarding future warranty obligations may change due to product failure rates, material usage and other rework costs incurred in correcting a product failure. In addition, from time to time, specific warranty accruals may be recorded if unforeseen problems arise. Should our actual experience relative to these factors be worse than our estimates, we will be required to record additional warranty expense. Alternatively, if we provide for more reserves than we require, we will reverse a portion of such provisions in future periods. The liability for warranty obligations totaled $8.4 million and $8.6 million as of December 31, 2019 and 2018, respectively. These liabilities are included in accrued expenses in the accompanying Consolidated Balance Sheets. During 2017, we recorded a reduction in warranty expense related to a settlement with a third-party supplier for a defective component, the impact of which is reflected in the following table.
A summary of warranty expense and write-off activity for the years ended December 31, 2019, 2018 and 2017 is as follows:
(In thousands)
Table:
Year Ended December 31, | 2019 | 2018 | 2017
Balance at beginning of period | $8,623 | $9,724 | $8,548
Plus: Amounts charged to cost and expenses | 4,569 | 7,392 | 6,951
Less: Deductions | (4,798) | (8,493) | (5,775)
Balance at end of period | $8,394 | $8,623 | $9,724


Question: What was the balance at beginning of period in 2019?
Answer: $8,623
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities our ordinary shares have been publicly traded since november 17 , 2011 when our ordinary shares were listed and began trading on the new york stock exchange ( 201cnyse 201d ) under the symbol 201cdlph . 201d on december 4 , 2017 , following the spin-off of delphi technologies , the company changed its name to aptiv plc and its nyse symbol to 201captv . 201d as of january 25 , 2019 , there were 2 shareholders of record of our ordinary shares . the following graph reflects the comparative changes in the value from december 31 , 2013 through december 31 , 2018 , assuming an initial investment of $ 100 and the reinvestment of dividends , if any in ( 1 ) our ordinary shares , ( 2 ) the s&p 500 index and ( 3 ) the automotive peer group . historical share prices of our ordinary shares have been adjusted to reflect the separation . historical performance may not be indicative of future shareholder returns . stock performance graph * $ 100 invested on december 31 , 2013 in our stock or in the relevant index , including reinvestment of dividends . fiscal year ended december 31 , 2018 . ( 1 ) aptiv plc , adjusted for the distribution of delphi technologies on december 4 , 2017 ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive peer group 2013 adient plc , american axle & manufacturing holdings inc , aptiv plc , borgwarner inc , cooper tire & rubber co , cooper- standard holdings inc , dana inc , dorman products inc , ford motor co , garrett motion inc. , general motors co , gentex corp , gentherm inc , genuine parts co , goodyear tire & rubber co , lear corp , lkq corp , meritor inc , motorcar parts of america inc , standard motor products inc , stoneridge inc , superior industries international inc , tenneco inc , tesla inc , tower international inc , visteon corp , wabco holdings inc company index december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
company index | december 31 2013 | december 31 2014 | december 31 2015 | december 31 2016 | december 31 2017 | december 31 2018
aptiv plc ( 1 ) | $ 100.00 | $ 122.75 | $ 146.49 | $ 117.11 | $ 178.46 | $ 130.80
s&p 500 ( 2 ) | 100.00 | 113.69 | 115.26 | 129.05 | 157.22 | 150.33
automotive peer group ( 3 ) | 100.00 | 107.96 | 108.05 | 107.72 | 134.04 | 106.89
.

Question: what is the difference in percentage performance for aptiv plc versus the s&p 500 for the five year period ending december 31 2018?
Answer: -19.53%
Calculation: subtract(130.80, const_100), subtract(150.33, const_100), divide(#0, const_100), divide(#1, const_100), subtract(#2, #3)
Australian Food’s VOC NPS (including Online) was up 3 pts on the prior year with Store‐controllable VOC steady on the prior year. Store‐controllable VOC improved on Q3’19 where scores were impacted by flood and drought effects on fruit and vegetable prices impacting quality and availability. Fruit & Vegetables and Availability scores improved 1 pt to 78% compared to June 2018, and 5 pts and 2 pts respectively vs. Q3’19. Team Attitude remained stable (89%) compared to June 2018.
In F20, Store‐controllable VOC will be reduced from seven metrics to five, removing Ease of Movement and Correct Price Tickets to simplify the focus for stores on the areas that offer the most opportunity for improvement.
Sales increased by 5.3% to $39.6 billion or 3.3% on a normalised basis. Comparable sales increased by 3.1% for the year with transaction growth of 1.8% and items per basket of 1.7% contributing to comparable item growth of 3.5%.
Despite some challenges during the year, sales momentum improved in H2 with strong growth across a number of Fresh categories. Sales in the second half also benefitted from successful campaigns including Disney Words and Earn & Learn. In Q4, comparable sales increased by 3.6% with comparable transaction growth of 1.4%. Comparable items per basket increased by 1.2%.
Metro continued to grow strongly with further refinement to price, promotional optimisation and range curation. An extra‐small store format was successfully launched in Kirribilli and new stores opened in Rozelle and Kings Cross. At the end of the financial year, 43 Metro‐branded stores and 16 small Woolworths Supermarkets were managed by the Metro team.
In WooliesX, Online VOC scores improved 2 pts to 81% at the end of June, with improvements in Delivery & Pick up and Ease of Website Navigation. Online sales grew 31% (normalised) to $1.4 billion driven by expanded offerings such as Same day, Delivery Now, Drive thru and Drive up.
Australian Food sales per square metre was $17,163 with normalised growth of 2.0% on the prior year. During the year, 24 new stores were opened (21 supermarkets and three Metros), eight were closed and 68 Renewals completed. At year‐end, there were 1,024 Woolworths Supermarkets and Metro stores.
Average prices declined 0.4% for the year, with modest inflation of 0.5% in the fourth quarter as a result of increases in a number of Fresh categories impacted by the drought including Fruit & Vegetables, Meat and Bakery.
Table:
 | F19 | F18 |  | CHANGE
$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 39,568 | 37,589 | 5.3% | 3.3%
EBITDA | 2,613 | 2,430 | 7.5% | 6.1%
Depreciation and amortisation | (756) | (673) | 12.3% | 12.3%
EBIT | 1,857 | 1,757 | 5.7% | 3.8%
Gross margin (%) | 28.7 | 29.0 | (24) bps | (24) bps
Cost of doing business (%) | 24.0 | 24.3 | (27) bps | (26) bps
EBIT to sales (%) | 4.7 | 4.7 | 2 bps | 2 bps
Sales per square metre ($) | 17,163 | 16,528 | 3.8% | 2.0%
Funds employed | 1,468 | 1,215 | 20.9% | 
ROFE (%) | 140.2 | 170.7 | (30.6) pts | (33.2) pts


Question: How many Metro-branded stores were managed by the Metro team by the end of the financial year?
Answer: 43
Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.
Movements in provisions for impairment of freight receivables during the year are as follows:
Allowance for expected credit loss of freight receivables have been recognized in the income statement under "Port expenses, bunkers and commissions".
Allowance for expected credit loss of freight receivables is calculated using an ageing factor as well as a specific customer knowledge and is based on a provision matrix on days past due.
Table:
USDm | 2019 | 2018 | 2017
Allowance for expected credit loss |  |  | 
Balance as of 1 January | 1.7 | 1.3 | 2.6
Adjustment to prior years | 1.5 | - | -
Provisions for the year | 2.4 | 1.7 | 0.6
Provisions reversed during the year | -1.9 | -1.0 | -1.9
Provisions utilized during the year | - | -0.3 | -
Balance as of 31 December | 3.7 | 1.7 | 1.3


Question: For which years are the movements in provisions for impairment of freight receivables during the year recorded?
Answer: 2019, 2018, 2017
Accounts Receivable and Allowance for Doubtful Accounts
The majority of our accounts receivable are derived from sales to large multinational semiconductor manufacturers throughout the world, are recorded at their invoiced amount and do not bear interest.
In order to monitor potential credit losses, we perform ongoing credit evaluations of our customers' financial condition. An allowance for doubtful accounts is maintained based upon our assessment of the expected collectability of all accounts receivable. The allowance for doubtful accounts is reviewed and assessed for adequacy on a quarterly basis.
We take into consideration (1) any circumstances of which we are aware of a customer's inability to meet its financial obligations and (2) our judgments as to prevailing economic conditions in the industry and their impact on our customers. If circumstances change, and the financial condition of our customers is adversely affected and they are unable to meet their financial obligations, we may need to take additional allowances, which would result in an increase in our operating expense.
Activity related to our allowance for doubtful accounts receivable was as follows (in thousands):
Table:
 |  | Fiscal Year Ended | 
 | December 28, 2019 | December 29, 2018 | December 30, 2017
Balance at beginning of year | $185 | $200 | $299
Charges (reversals) to costs and expenses | 37 | (15) | (99)
Balance at end of year | $222 | $185 | $200


Question: What is the change in allowance Balance at beginning of year from Fiscal Year Ended December 28, 2019 to December 29, 2018?
Answer: -15
Calculation: 185-200