hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
As of December 31, 2019, we had 19,577 employees, which included 11,328 engineers, 7,416 technicians and 833 administrative staff performing administrative functions on a consolidated basis. We have in the past implemented, and may in the future evaluate the need to implement, labor redundancy plans based on the work performance of our employees.
Employee salaries are reviewed annually. Salaries are adjusted based on industry standards, inflation and individual performance. As an incentive, additional bonuses in cash may be paid at the discretion of management based on the performance of individuals. In addition, except under certain circumstances, R.O.C. law requires us to reserve from 10% to 15% of any offerings of our new common shares for employees’ subscription.
Our employees participate in our profit distribution pursuant to our articles of incorporation. Employees are entitled to receive additional bonuses based on a certain percentage of our allocable surplus income. On February 26, 2020, our board of directors proposed an employee bonus in cash in the aggregate amount of NT$1,133 million (US$38 million) in relation to retained earnings in 2019.
Our employees are not covered by any collective bargaining agreements. We believe we have a good relationship with our employees.
Table:
 |  | As of December 31, | 
 | 2017 | 2018 | 2019
Employees |  |  | 
Engineers | 11,846 | 11,651 | 11,328
Technicians | 7,432 | 7,494 | 7,416
Administrative Staff | 798 | 784 | 833
Total | 20,076 | 19,929 | 19,577


Question: What is the average number of Administrative Staff employed?
Answer: 805
Calculation: (798+784+833) / 3
ITEM 6. SELECTED FINANCIAL DATA
The selected financial data should be read in conjunction with our “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and our audited consolidated financial statements and the related notes to those consolidated financial statements included in this Annual Report.
Year-over-year comparisons are significantly affected by our acquisitions, dispositions and construction of towers. Our transaction with Verizon Communications Inc. (“Verizon” and the transaction, the “Verizon Transaction”) and the acquisition of a controlling ownership interest in Viom Networks Limited (“Viom” and the acquisition, the “Viom Acquisition”), which closed in March 2015 and April 2016, respectively, significantly impact the comparability of reported results between periods. Our principal 2019 acquisitions are described in note 7 to our consolidated financial statements included in this Annual Report.
(2) As of December 31, 2019, 2018, 2017, 2016 and 2015, amounts include $76.8 million, $96.2 million, $152.8 million, $149.3 million, and $142.2 million, respectively, of restricted funds pledged as collateral to secure obligations and cash, the use of which is otherwise limited by contractual provisions.
(3) Total assets as of December 31, 2019 includes the Right-of-use asset recognized in connection with our adoption of the new lease accounting standard described in note 1 to our consolidated financial statements included in this Annual Report
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
(In millions) |  |  |  |  | 
Balance Sheet Data: |  |  |  |  | 
Cash and cash equivalents (including restricted cash) (2) | $1,578.0 | $1,304.9 | $954.9 | $936.5 | $462.9
Property and equipment, net | 12,084.4 | 11,247.1 | 11,101.0 | 10,517.3 | 9,866.4
Total assets (3) | 42,801.6 | 33,010.4 | 33,214.3 | 30,879.2 | 26,904.3
Long-term obligations, including current portion | 24,055.4 | 21,159.9 | 20,205.1 | 18,533.5 | 17,119.0
Redeemable noncontrolling interests | 1,096.5 | 1,004.8 | 1,126.2 | 1,091.3 | —
Total American Tower Corporation equity | 5,055.4 | 5,336.1 | 6,241.5 | 6,763.9 | 6,651.7


Question: What was the change in total assets between 2017 and 2018?
Answer: -203.9
Calculation: 33,010.4-33,214.3
"three factor formula" ) . the consolidated financial statements include northrop grumman management and support services allocations totaling $ 32 million for the year ended december 31 , 2011 . shared services and infrastructure costs - this category includes costs for functions such as information technology support , systems maintenance , telecommunications , procurement and other shared services while hii was a subsidiary of northrop grumman . these costs were generally allocated to the company using the three factor formula or based on usage . the consolidated financial statements reflect shared services and infrastructure costs allocations totaling $ 80 million for the year ended december 31 , 2011 . northrop grumman-provided benefits - this category includes costs for group medical , dental and vision insurance , 401 ( k ) savings plan , pension and postretirement benefits , incentive compensation and other benefits . these costs were generally allocated to the company based on specific identification of the benefits provided to company employees participating in these benefit plans . the consolidated financial statements include northrop grumman- provided benefits allocations totaling $ 169 million for the year ended december 31 , 2011 . management believes that the methods of allocating these costs are reasonable , consistent with past practices , and in conformity with cost allocation requirements of cas or the far . related party sales and cost of sales prior to the spin-off , hii purchased and sold certain products and services from and to other northrop grumman entities . purchases of products and services from these affiliated entities , which were recorded at cost , were $ 44 million for the year ended december 31 , 2011 . sales of products and services to these entities were $ 1 million for the year ended december 31 , 2011 . former parent's equity in unit transactions between hii and northrop grumman prior to the spin-off have been included in the consolidated financial statements and were effectively settled for cash at the time the transaction was recorded . the net effect of the settlement of these transactions is reflected as former parent's equity in unit in the consolidated statement of changes in equity . 21 . unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2013 and 2012 , are set forth in the following tables: .

Table:
( $ in millions except per share amounts ) | year ended december 31 2013 1st qtr | year ended december 31 2013 2nd qtr | year ended december 31 2013 3rd qtr | year ended december 31 2013 4th qtr
sales and service revenues | $ 1562 | $ 1683 | $ 1637 | $ 1938
operating income ( loss ) | 95 | 116 | 127 | 174
earnings ( loss ) before income taxes | 65 | 87 | 99 | 143
net earnings ( loss ) | 44 | 57 | 69 | 91
dividends declared per share | $ 0.10 | $ 0.10 | $ 0.10 | $ 0.20
basic earnings ( loss ) per share | $ 0.88 | $ 1.14 | $ 1.38 | $ 1.86
diluted earnings ( loss ) per share | $ 0.87 | $ 1.12 | $ 1.36 | $ 1.82
.

Question: for the year ended december 31 2013 , what was the net margin for the 2nd qtr
Answer: 6.9%
Calculation: divide(116, 1683)
The reconciliation between U.S. federal income taxes at the statutory rate and income tax expense (benefit) was as follows:
(1) The U.S. federal statutory rate was 21% for fiscal 2019, 24.58% for fiscal 2018, and 35%
for fiscal 2017.
(2) Excludes items which are separately presented.
The income tax benefit for fiscal 2019 included a $216 million income tax benefit related to the tax impacts of certain measures of the Switzerland Federal Act on Tax Reform and AHV Financing (“Swiss Tax Reform”), a $90 million income tax benefit related to the effective settlement of a tax audit in a non-U.S. jurisdiction, and $15 million of income tax expense associated with the tax impacts of certain legal entity restructurings and intercompany transactions. See “Swiss Tax Reform” below for additional information regarding Swiss Tax Reform.
The income tax benefit for fiscal 2018 included a $1,222 million net income tax benefit associated with the tax impacts of certain legal entity restructurings and intercompany transactions that occurred in the quarter ended September 28, 2018. The net income tax benefit of $1,222 million related primarily to the recognition of certain non-U.S. loss carryforwards and basis differences in subsidiaries expected to be utilized against future taxable income, partially offset by a $46 million increase in the valuation allowance for certain U.S. federal tax credit carryforwards. The income tax benefit for fiscal 2018 also included $567 million of income tax expense related to the tax impacts of the Tax Cuts and Jobs Act (the “Act”) and a $61 million net income tax benefit related to the tax impacts of certain legal entity restructurings that occurred in the quarter ended December 29, 2017. See “Tax Cuts and Jobs Act” below for additional information regarding the Act.
The income tax expense for fiscal 2017 included a $52 million income tax benefit associated with the tax impacts of certain intercompany transactions and the corresponding reduction in the valuation allowance for U.S. tax loss carryforwards, a $40 million income tax benefit related to share-based payments and the adoption of ASU No. 2016-09, and a $14 million income tax benefit associated with pre-separation tax matters.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Notional U.S. federal income tax expense at the statutory rate (1) | $ 406 | $ 551 | $ 602
Adjustments to reconcile to the income tax expense (benefit): |  |  | 
U.S. state income tax benefit, net | (5) | (7) | (4)
Tax law changes | 15 | 638 | 7
Tax credits | (22) | (8) | (8)
Non-U.S. net earnings(2) | (166) | (213) | (355)
Change in accrued income tax liabilities | (61) | 13 | 24
Valuation allowance | (163) | 33 | (1)
Legal entity restructuring and intercompany transactions | 3 | (1,329) | (40)
Excess tax benefits from share-based payments | (8) | (24) | (40)
Other | (14) | 2 | (5)
Income tax expense (benefit) | $ (15) | $ (344) | $ 180


Question: What was the change in Notional U.S. federal income tax expense at the statutory rate in 2019 from 2018?
Answer: -145
Calculation: 406-551
Other intangible assets at fiscal year ends 2019 and 2018 consisted of the following:
Goodwill, trademarks and tradenames are considered to have indefinite useful lives and therefore no amortization has been taken on these assets. The Company’s retail reporting unit recorded intangible asset (trademarks and tradenames) impairment charges of approximately $2.9 million during fiscal 2019 and goodwill impairment charges of approximately $1.9 million during fiscal 2018 when it was determined that the carrying values of these assets exceeded their fair values. These impairment charges arose from a range of considerations including, but not limited to, heightened competition in the industry, retail sector market conditions, and earning shortfalls which impacted the Company’s projections of future cash flows to be generated. These impairment charges were recorded in the Company’s consolidated statement of operations as a component of operating income.
Goodwill recorded on the Company’s consolidated balance sheet represents amounts allocated to its wholesale reporting unit which totaled $4.4 million at both September 2019 and September 2018. The Company determined that the estimated fair value of its wholesale reporting unit exceeded its carrying value at both September 2019 and September 2018.
Table:
 | September 2019 | September 2018
Trademarks and tradenames (Retail Segment) | $500,000 | $3,373,269
ustomer relationships (Wholesale Segment) (less accumulated amortization of approximately $2.1 million at both September 2019 and September 2018) | — | 41,667
 | $  500,000 | $3,414,936


Question: What is the percentage change in the value of the company's trademarks and tradenames between 2018 and 2019?
Answer: -85.18
Calculation: (500,000 - 3,373,269)/3,373,269
five-year performance comparison 2013 the following graph provides an indicator of cumulative total shareholder returns for the corporation as compared to the peer group index ( described above ) , the dj trans , and the s&p 500 . the graph assumes that $ 100 was invested in the common stock of union pacific corporation and each index on december 31 , 2007 and that all dividends were reinvested . purchases of equity securities 2013 during 2012 , we repurchased 13804709 shares of our common stock at an average price of $ 115.33 . the following table presents common stock repurchases during each month for the fourth quarter of 2012 : period total number of shares purchased [a] average price paid per share total number of shares purchased as part of a publicly announced plan or program [b] maximum number of shares that may yet be purchased under the plan or program [b] .

Table:
period | total number ofsharespurchased [a] | averageprice paidper share | total number of sharespurchased as part of apublicly announced planor program [b] | maximum number ofshares that may yetbe purchased under the planor program [b]
oct . 1 through oct . 31 | 1068414 | 121.70 | 1028300 | 16041399
nov . 1 through nov . 30 | 659631 | 120.84 | 655000 | 15386399
dec . 1 through dec . 31 | 411683 | 124.58 | 350450 | 15035949
total | 2139728 | $ 121.99 | 2033750 | n/a
[a] total number of shares purchased during the quarter includes approximately 105978 shares delivered or attested to upc by employees to pay stock option exercise prices , satisfy excess tax withholding obligations for stock option exercises or vesting of retention units , and pay withholding obligations for vesting of retention shares .
[b] on april 1 , 2011 , our board of directors authorized the repurchase of up to 40 million shares of our common stock by march 31 , 2014 .
these repurchases may be made on the open market or through other transactions .
our management has sole discretion with respect to determining the timing and amount of these transactions. .

Question: what percentage of the total number of shares purchased were purchased in october?
Answer: 50%
Calculation: divide(1068414, 2139728)
7. INVESTMENTS IN JOINT VENTURES
The total carrying value of our equity method investments at the end of fiscal 2019 and 2018 was $796.3 million and $776.2 million, respectively. These amounts are included in other assets and reflect our 44% ownership interest in Ardent Mills and 50% ownership interests in other joint ventures. Due to differences in fiscal reporting periods, we recognized the equity method investment earnings on a lag of approximately one month.
In fiscal 2019, we had purchases from our equity method investees of $39.4 million. Total dividends received from equity method investments in fiscal 2019 were $55.0 million.
In fiscal 2018, we had purchases from our equity method investees of $34.9 million. Total dividends received from equity method investments in fiscal 2018 were $62.5 million.
In fiscal 2017, we had purchases from our equity method investees of $41.8 million. Total dividends received from equity method investments in fiscal 2017 were $68.2 million.
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Summarized combined financial information for our equity method investments on a 100% basis is as follows:
Table:
 | 2019 | 2018 | 2017
Net Sales: |  |  | 
Ardent Mills . | $3,476.0 | $3,344.1 | $3,180.0
Others | 195.4 | 198.8 | 177.7
Total net sales . | $3,671.4 | $3,542.9 | $3,357.7
Gross margin: |  |  | 
Ardent Mills . | $281.9 | $386.5 | $340.3
Others | 45.5 | 34.8 | 34.6
Total gross margin | $327.4 | $421.3 | $374.9
Earnings after income taxes: |  |  | 
Ardent Mills . | $151.9 | $197.0 | $152.0
Others | 18.1 | 10.1 | 10.1
Total earnings after income taxes | $170.0 | $207.1 | $162.1


Question: What was the value of equity that the company purchased during fiscal 2019?
Answer: $39.4 million
table of contents the following table discloses purchases of shares of our common stock made by us or on our behalf during the fourth quarter of 2015 . period total number of shares purchased average price paid per share total number of shares not purchased as part of publicly announced plans or programs ( a ) 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 ( b ) .

Table:
period | total numberof sharespurchased | averageprice paidper share | total number ofshares notpurchased as part ofpublicly announcedplans or programs ( a ) | total number ofshares purchased aspart of publiclyannounced plans orprograms | approximate dollarvalue of shares thatmay yet be purchasedunder the plans orprograms ( b )
october 2015 | 1658771 | $ 62.12 | 842059 | 816712 | $ 2.0 billion
november 2015 | 2412467 | $ 71.08 | 212878 | 2199589 | $ 1.8 billion
december 2015 | 7008414 | $ 70.31 | 980 | 7007434 | $ 1.3 billion
total | 11079652 | $ 69.25 | 1055917 | 10023735 | $ 1.3 billion
( a ) the shares reported in this column represent purchases settled in the fourth quarter of 2015 relating to ( i ) our purchases of shares in open-market transactions to meet our obligations under stock-based compensation plans , and ( ii ) our purchases of shares from our employees and non-employee directors in connection with the exercise of stock options , the vesting of restricted stock , and other stock compensation transactions in accordance with the terms of our stock-based compensation plans .
( b ) on july 13 , 2015 , we announced that our board of directors approved our purchase of $ 2.5 billion of our outstanding common stock ( with no expiration date ) , which was in addition to the remaining amount available under our $ 3 billion program previously authorized .
during the third quarter of 2015 , we completed our purchases under the $ 3 billion program .
as of december 31 , 2015 , we had $ 1.3 billion remaining available for purchase under the $ 2.5 billion program. .

Question: for the fourth quarter ended december 312015 what was the percent of the total number of shares not purchased as part of publicly announced plans or programs in october
Answer: 79.8%
Calculation: divide(842059, 1055917)
34. Share-based payment continued
3.8 million share incentives were granted during 2019 (2018 2.7 million). The fair value of share incentives has been estimated as at the date of grant using the Black-Scholes binomial model. The following table gives the assumptions made in arriving at the share-based payment charge and the fair value:
The expected volatility was determined by calculating the historical volatility of the Company’s share price over the previous two years which management considers to be the period which is likely to be most representative of future volatility. The risk free rate is calculated by reference to UK government bonds.
Table:
 | 2019 | 2018
Weighted average share price (pence) | 163.1 | 112.9
Weighted average exercise price (pence) | 0.0 | 0.0
Weighted average fair value (pence) | 141.1 | 95.1
Expected volatility (%) | 31.6–32.8 | 30.6
Option life (years): |  | 
– Performance Shares | 3.0 | 3.0
– Options and SARs | 10.0 | 10.0
Risk free rate (%) | 0.48-0.72 | 0.88
Dividend yield (%) | 2.5–3.0 | 3.0


Question: What are the different option life (years) provided in the table with the assumptions in arriving at the share-based payment charge and the fair value?
Answer: Performance Shares, Options and SARs
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: To whom did the group STI scorecard for FY19 apply?
Answer: the CEO, CFO, executive directors, prescribed officers and other participants
the graph below shows a five-year comparison of the cumulative shareholder return on our common stock with the cumulative total return of the standard & poor 2019s ( s&p ) mid cap 400 index and the russell 1000 index , both of which are published indices . comparison of five-year cumulative total return from december 31 , 2011 to december 31 , 2016 assumes $ 100 invested with reinvestment of dividends period indexed returns .

Table:
company/index | baseperiod 12/31/11 | baseperiod 12/31/12 | baseperiod 12/31/13 | baseperiod 12/31/14 | baseperiod 12/31/15 | 12/31/16
a . o . smith corporation | 100.0 | 159.5 | 275.8 | 292.0 | 401.0 | 501.4
s&p mid cap 400 index | 100.0 | 117.9 | 157.4 | 172.8 | 169.0 | 204.1
russell 1000 index | 100.0 | 116.4 | 155.0 | 175.4 | 177.0 | 198.4
2011 2012 2013 2014 2015 2016 smith ( a o ) corp s&p midcap 400 index russell 1000 index .

Question: what was the difference in total return for the five year period ended 12/31/16 between a . o . smith corporation and the russell 1000 index?
Answer: 303%
Calculation: subtract(501.4, const_100), divide(#0, const_100), subtract(198.4, const_100), divide(#2, const_100)
NOTE 19—SEGMENT INFORMATION
ASC Topic 280, “Segment Reporting” (Topic 280), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The method of determining what information, under Topic 280, to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity’s management and chief operating decision maker (CODM) assess an entity’s financial performance. Our operations are analyzed by management and our CODM as being part of a single industry segment: the design, development, marketing and sales of Enterprise Information Management software and solutions.
The following table sets forth the distribution of revenues, by significant geographic area, for the periods indicated:
Table:
 |  | Year Ended June 30, | 
 | 2019 | 2018 | 2017
Revenues: |  |  | 
Canada | $153,890 | $149,812 | $227,115
United States | 1,490,863 | 1,425,244 | 1,090,049
United Kingdom | 182,815 | 201,821 | 159,817
Germany | 203,403 | 198,253 | 166,611
Rest of Europe | 534,204 | 517,693 | 394,132
All other countries | 303,580 | 322,418 | 253,333
Total revenues | $2,868,755 | $2,815,241 | $2,291,057


Question: What are the Fiscal years included in the table?
Answer: 2019, 2018, 2017