hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 18: Comprehensive Income (Loss)
The components of accumulated other comprehensive loss, net of tax at the end of June 30, 2019, as well as the activity during the fiscal year ended June 30, 2019, were as follows:
(1) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense, net.
(2) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue: $9.6 million gain; cost of goods sold: $5.0 million loss; selling, general, and administrative expenses: $1.7 million loss; and other income and expense: $0.1 million loss.
Tax related to other comprehensive income, and the components thereto, for the years ended June 30, 2019, June 24, 2018 and June 25, 2017 was not material.
Table:
 | Accumulated Foreign Currency Translation Adjustment | Accumulated Unrealised Gains or Losses on Cash Flow Hedges | Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments | Accumulated Unrealized Components of Defined Benefit Plans | Total
 |  |  | (inthousands) |  | 
Balance as of June 24, 2018 | $(32,722) | $(4,042) | $(1,190) | $(19,495) | $(57,449)
Other comprehensive (loss) income before reclassifications | (9,470) | 2,860 | 3,535 | (1,153) | (4,228)
Losses (gains) reclassified from  accumulated other  comprehensive income (loss) to  net income | 2,822 | (2,749) | (199) | — | (126)
Effects of ASU 2018-02 adoption | — | (399) | — | (1,828) | (2,227)
Net current-period other  comprehensive income (loss) | (6,648) | (288) | 3,336 | (2,981) | (6,581)
Balance as of June 30, 2019 | $(39,370) | $(4,330) | $2,146 | $(22,476) | $(64,030)


Question: Under the Accumulated Foreign Currency Translation Adjustment, what is the percentage change in the balance from 2018 to 2019?
Answer: 20.32
Calculation: (39,370-32,722)/32,722
Operating Segment Results
Currently, we have three reportable segments—Activision, Blizzard, and King. Our operating segments are consistent with the manner in which our operations are reviewed and managed by our Chief Executive Officer, who is our chief operating decision maker (“CODM”). The CODM reviews segment performance exclusive of: the impact of the change in deferred revenues and related cost of revenues with respect to certain of our online-enabled games; share-based compensation expense; amortization of intangible assets as a result of purchase price accounting; fees and other expenses (including legal fees, expenses, and accruals) related to acquisitions, associated integration activities, and financings; certain restructuring and related costs; and certain other non-cash charges. The CODM does not review any information regarding total assets on an operating segment basis, and accordingly, no disclosure is made with respect thereto.
Our operating segments are also consistent with our internal organizational structure, the way we assess operating performance and allocate resources, and the availability of separate financial information. We do not aggregate operating segments.
Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
(1) Intersegment revenues reflect licensing and service fees charged between segments.
Table:
 |  |  |  | For the Year Ended December 31, 2018
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,458 | $2,238 | $2,086 | $6,782
Intersegment net revenues (1) | — | 53 | — | 53
Segment net revenues | $2,458 | $2,291 | $2,086 | $6,835
Segment operating income | $1,011 | $685 | $750 | $2,446


Question: What is the difference in Net revenues from external customers between Activision and Blizzard?
Answer: 220
Calculation: ($2,458-$2,238)
2. Earnings Per Share:
Basic earnings per share are computed by dividing net earnings by the weighted average number of shares of common stock outstanding for the period. Diluted
earnings per share are computed by dividing net earnings by the sum of (a) the weighted average number of shares of common stock outstanding during the period and
(b) the dilutive effect of potential common stock equivalents during the period. Stock options and unvested service-based RSU awards make up the common stock
equivalents and are computed using the treasury stock method.
The table below represents the basic and diluted earnings per share, calculated using the weighted average number of shares of common stock and potential
common stock equivalents outstanding for the years ended March 31, 2017, 2018, and 2019:
(1) Common stock equivalents not included in the computation of diluted earnings per share because the impact would have been anti-dilutive were 1,381 shares, 1,733
shares, and 4,375 shares for the fiscal years ended March 31, 2017, 2018, and 2019, respectively.
Table:
 |  | Fiscal Year Ended March 31, | 
 | 2017 | 2018 | 2019
Net income | $125,785 | $4,910 | $271,813
Computation of Basic EPS: |  |  | 
Weighted Average Shares Outstanding used in Computing Basic EPS | 167,506 | 168,262 | 168,713
Basic earnings per share | $0.75 | $0.03 | $1.61
Computation of Diluted EPS: |  |  | 
Weighted Average Shares Outstanding used in Computing Basic EPS | 167,506 | 168,262 | 168,713
Effect of stock options | 311 | 663 | 609
Weighted Average Shares Outstanding used in Computing Diluted EPS (1) | 167,837 | 168,925 | 169,322
Diluted earnings per share | $0.75 | $0.03 | $1.61


Question: What is the net income in the fiscal year ended March 31, 2018?
Answer: $4,910
Property and equipment consisted of the following:
Depreciation and amortization expense related to property and equipment was $86.5 million, $97.4 million and $88.8 million during 2019, 2018 and 2017, respectively.
Property and Equipment
Property and equipment is stated at cost. Depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service. We regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred.
Table:
 | Estimated Useful Lives | December 31, | 
 |  | 2019 | 2018
Computer equipment | 3 years | $ 434.8 | $ 417.6
Software | 3 years | 55.9 | 40.5
Land | Indefinite | 9.0 | 9.0
Buildings, including improvements | 5-40 years | 145.5 | 175.0
Leasehold improvements | Lesser of useful life or remaining lease term | 99.4 | 70.8
Other | 1-20 years | 25.7 | 27.0
Total property and equipment |  | 770.3 | 739.9
Less: accumulated depreciation and amortization |  | (511.7) | (440.9)
Property and equipment, net |  | $ 258.6 | $ 299.0


Question: What is the useful life of computer equipment?
Answer: 3 years
In accordance with ASC 740-10, Income Taxes, the Company has adopted the accounting policy that interest and penalties recognized are classified as part of its income taxes
The following shows the changes in the gross amount of unrecognized tax benefits as of December 31, 2019 (in thousands):
The Company does not anticipate that its total unrecognized tax benefits will significantly change due to settlement of examination or the expiration of statute of limitations during the next 12 months.
The Company files U.S. and foreign income tax returns with varying statutes of limitations. Due to the Company’s net carry-over of unused operating losses and tax credits, all years from 2003 forward remain subject to future examination by tax authorities
Table:
 | 2019 | 2018 | 2017
Unrecognized tax benefits, beginning of the year | $6,029 | $3,004 | $2,460
Increases related to prior year tax position | — | 1,050 | —
Decreases related to prior year tax positions | (48) | — | (3)
Increases related to current year tax positions | 2,984 | 1,975 | 547
Unrecognized tax benefits, end of year | $8,965 | 6,029 | 3,004


Question: What is the average increases related to current year tax positions between 2017 to 2019?
Answer: 1835.33
Calculation: (2,984 + 1,975 + 547)/3
PSUs – Total Shareholder Return (TSR)
The PSUs granted based on TSR are contingently awarded and will be payable in shares of the Company’s common stock subject to the condition that the number of PSUs, if any, earned by the employees upon the expiration of a three-year award performance period is dependent on the Company’s TSR ranking relative to a peer group of companies. The fair value of the PSUs based on TSR was estimated on the grant date using a Monte Carlo Simulation. Other assumptions include the expected volatility of all companies included in the TSR, the historical share price returns analysis of all companies included in the TSR and assumes dividends are reinvested. The expected volatility was based on the historical volatility for a period of time that approximates the duration between the valuation date and the end of the performance period. The risk-free interest rate is based on the Zero-Coupon Treasury STRIP yield curve matching the term from the valuation date to the end of the performance period. Compensation expense for the PSUs based on TSR (which is considered a market condition) is a fixed amount determined at the grant date fair value and is recognized 100% over the three-year award performance period regardless of whether PSUs are awarded at the end of the award performance period.
The number of PSUs granted based on TSR and the assumptions used to calculate the grant date fair value of the PSUs based on TSR are shown in the following table:
(1) For 2019, this represents the weighted average fair value for PSU awards approved during the first and third quarter.
(2) For 2019, values represent weighted average assumptions for PSU awards approved during the first and third quarter.
(3) On May 18, 2017, the O&C Committee approved a change in the vesting policy regarding the existing 2017 Three year PSU Awards for Ilham Kadri. The modified vesting terms resulted in award modification accounting treatment. The weighted average fair value on grant date reflects the impact of the fair value on date of modification for these awards.
Table:
 | 2019 | 2018 | 2017
Number of units granted | 70,543 | 56,829 | 100,958
Weighted average fair value on grant date(1) (3) | $ 57.53 | $ 43.40 | $ 44.24
Expected Price volatility(2) | 22.86% | 22.00% | 25.31 %
Risk-free interest rate(2) | 2.36% | 2.00% | 1.56 %


Question: On may 18, 2017,  what did the O&C Committee approve?
Answer: a change in the vesting policy regarding the existing 2017 Three year PSU Awards for Ilham Kadri.
value , which may be maturity , the company does not consider these investments to be other-than-temporarily impaired as of december 31 , 2005 and 2004 . gross realized gains and losses for 2005 were $ 15000 and $ 75000 , respectively . gross realized gains and losses for 2004 were $ 628000 and $ 205000 , respectively . gross realized gains for 2003 were $ 1249000 . there were no gross realized losses for 2003 . maturities stated are effective maturities . f . restricted cash at december 31 , 2005 and 2004 , the company held $ 41482000 and $ 49847000 , respectively , in restricted cash . at december 31 , 2005 and 2004 the balance was held in deposit with certain banks predominantly to collateralize conditional stand-by letters of credit in the names of the company's landlords pursuant to certain operating lease agreements . g . property and equipment property and equipment consist of the following at december 31 ( in thousands ) : depreciation expense for the years ended december 31 , 2005 , 2004 and 2003 was $ 26307000 , $ 28353000 and $ 27988000 respectively . in 2005 and 2004 , the company wrote off certain assets that were fully depreciated and no longer utilized . there was no effect on the company's net property and equipment . additionally , the company wrote off or sold certain assets that were not fully depreciated . the net loss on disposal of those assets was $ 344000 for 2005 and $ 43000 for 2004 . h . investments in accordance with the company's policy , as outlined in note b , "accounting policies" the company assessed its investment in altus pharmaceuticals , inc . ( "altus" ) , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment which would indicate a decrease in its fair value below the carrying value that would require the company to write down the investment basis of the asset , as of december 31 , 2005 and december 31 , 2004 . the company's cost basis carrying value in its outstanding equity and warrants of altus was $ 18863000 at december 31 , 2005 and 2004. .

Table:
 | 2005 | 2004
furniture and equipment | $ 98387 | $ 90893
leasehold improvements | 66318 | 65294
computers | 18971 | 18421
software | 18683 | 16411
total property and equipment gross | 202359 | 191019
less accumulated depreciation and amortization | 147826 | 126794
total property and equipment net | $ 54533 | $ 64225
.

Question: what percent of the 2005 gross total property and equipment value is related to software?
Answer: 34.2%
Calculation: divide(18683, 54533)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
Deferred tax assets and liabilities are recognized for the future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax bases using enacted tax rates in effect for the year in which the differences are expected to be reversed. Significant deferred tax assets and liabilities consist of the following:
Of the $32.7 million and $40.2 million net deferred tax asset at December 31, 2019 and 2018, respectively, $42.7 million and $47.1 million is reflected as a net non-current deferred tax asset and $10.0 million and $7.0 million is reflected as a long-term liability at December 31, 2019 and 2018, respectively.
As of December 31, 2019, the Company has recorded a valuation allowance on $16.0 million of its U.S. domestic deferred tax assets, largely attributable to acquired federal capital loss carryforwards for which the Company does not have sufficient income in the character to realize that attribute, and state carryforward attributes that are expected to expire before sufficient income can be realized in those jurisdictions. The remaining valuation allowance on deferred tax assets approximates $60.2 million and is associated primarily with operations in Austria, Germany, Hong Kong and Switzerland. As of December 31, 2019, there is not sufficient positive evidence to conclude that such deferred tax assets, presently reduced by a valuation allowance, will be recognized. The December 31, 2019 valuation allowance balance reflects an increase of $45.3 million during the year. The change in the valuation allowance is primarily due to increases from acquired Artesyn positions and current year activity, partially offset by decreases due to foreign exchange movements
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Deferred tax assets |  | 
Stock based compensation | $1,757 | $1,337
Net operating loss and tax credit carryforwards | 86,879 | 38,622
Interest expense limitation | 7,620 | —
Pension obligation | 13,473 | 3,302
Excess and obsolete inventory | 3,217 | 2,161
Deferred revenue | 3,305 | 6,903
Employee bonuses and commissions | 2,537 | 1,874
Depreciation and amortization | 29,015 | 29,525
Operating lease liabilities | 23,451 | —
Other | 9,685 | 9,961
Deferred tax assets | 180,939 | 93,685
Less: Valuation allowance | (76,206) | (30,924)
Net deferred tax assets | 104,733 | 62,761
Deferred tax liabilities |  | 
Depreciation and amortization | 41,549 | 17,723
Unremitted earnings | 4,740 | 3,529
Operating lease right-of-use assets | 22,774 | —
Other | 2,966 | 1,267
Deferred tax liabilities | 72,029 | 22,519
Net deferred tax assets | $32,704 | $40,242


Question: What was the percentage change in Net deferred tax assets between 2018 and 2019?
Answer: -18.73
Calculation: ($32,704-$40,242)/$40,242
Operating lease commitments
The Group has entered into commercial leases on certain properties, network infrastructure, motor vehicles and items of equipment. The leases have various terms, escalation clauses, purchase options and renewal rights, none of which are individually significant to the Group
Future minimum lease payments under non-cancellable operating leases comprise:
The total of future minimum sublease payments expected to be received under non-cancellable subleases is €1,027 million (2018: €859 million).
Table:
 | 2019 | 2018
 | €m | €m
Within one year | 2,834 | 2,686
In more than one year but less than two years | 1,654 | 1,633
In more than two years but less than three years | 1,227 | 1,155
In more than three years but less than four years | 950 | 903
In more than four years but less than five years | 739 | 717
In more than five years | 3,412 | 2,600
 | 10,816 | 9,694


Question: How much did future minimum lease payments due within one year change by between 2018 and 2019?
Answer: 148
Calculation: 2,834-2,686
Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions):
The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments.
The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses.
The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains.
The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.
Table:
 |  | Years Ended |  | 2019 vs. 2018
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars
Gains (losses) on investments, net: |  |  |  | 
Available-for-sale debt investments | $(13) | $(242) | $(42) | $229
Marketable equity investments | (3) | 529 | (45) | (532)
Non-marketable equity and other investments | 6 | 11 | (46) | (5)
Net gains (losses) on investments | (10) | 298 | (133) | (308)
Other gains (losses), net | (87) | (133) | (30) | 46
Other income (loss), net | $(97) | $165 | $(163) | $(262)


Question: What was the change in net gains (losses) on non-marketable equity and other investments primarily due to?
Answer: lower realized gains, partially offset by higher unrealized gains.
Cash and Cash Equivalents
Highly liquid instruments purchased with original maturities of three months or less are considered cash equivalents. Cash equivalents are invested with high credit quality financial institutions and consist of short-term investments, such as demand deposit accounts, money market accounts, money market funds and time deposits. The carrying amounts of these instruments reported in the Consolidated Balance Sheets approximate their fair value because of their immediate or short-term maturities.
Cash and cash equivalents are unrestricted and include the following (in millions):
Table:
 | December 31, | 
 | 2019 | 2018
Cash | $8.2 | $9.5
Cash equivalents | 7.2 | 10.8
Cash and cash equivalents | $15.4 | $20.3


Question: What was the percentage change in Cash and cash equivalents between 2018 and 2019?
Answer: -24.14
Calculation: (15.4-20.3)/20.3
2018 annual report 23 five-year stock performance graph the graph below illustrates the cumulative total shareholder return on snap-on common stock since december 31 , 2013 , of a $ 100 investment , assuming that dividends were reinvested quarterly . the graph compares snap-on 2019s performance to that of the standard & poor 2019s 500 industrials index ( 201cs&p 500 industrials 201d ) and standard & poor 2019s 500 stock index ( 201cs&p 500 201d ) . fiscal year ended ( 1 ) snap-on incorporated s&p 500 industrials s&p 500 .

Table:
fiscal year ended ( 1 ) | snap-onincorporated | s&p 500industrials | s&p 500
december 31 2013 | $ 100.00 | $ 100.00 | $ 100.00
december 31 2014 | 126.77 | 109.83 | 113.69
december 31 2015 | 161.15 | 107.04 | 115.26
december 31 2016 | 163.63 | 127.23 | 129.05
december 31 2017 | 169.61 | 153.99 | 157.22
december 31 2018 | 144.41 | 133.53 | 150.33
( 1 ) the company 2019s fiscal year ends on the saturday that is on or nearest to december 31 of each year ; for ease of calculation , the fiscal year end is assumed to be december 31. .

Question: what was the percent change in the snap-on performance from 2015 to 2016
Answer: 29.1%
Calculation: subtract(163.63, 126.77)
1. Goodwill and Other Intangible Assets
The changes in the carrying amount of goodwill for the years ended December 31, 2019 and 2018, are as follows:
Our 2019 acquisitions of DeliverySlip (as defined herein) and AppRiver (as defined herein) resulted in the addition to our goodwill balance in 2019. Our 2018 acquisition of Erado (as defined herein) resulted in the addition to our goodwill balance in 2018. Our 2018 acquisition adjustments to goodwill reflect the appropriate reallocation of excess purchase price from goodwill to acquired assets and liabilities related to our 2017 Greenview and EMS (as defined herein) purchases. We evaluate goodwill for impairment annually in the fourth quarter, or when there is reason to believe that the value has been diminished or impaired. There were no impairment indicators to the goodwill recorded as of December 31, 2019.
Table:
 | Year Ended December 31, | 
(In thousands) | 2019 | 2018
Opening balance | $ 13,783 | $ 8,469
Additions | 157,121 | 6,215
Acquisition adjustments | — | (901 )
Effect of currency translation adjustment | 305 | —
Goodwill | $ 171,209 | $ 13,783


Question: How much is the total additions and Acquisition adjustments over 2018 and 2019?
Answer: 162435
Calculation: 157,121+6,215-901
Balance sheet
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details
Goodwill and intangible assets increased to €31.0 billion (2018: €29.5 billion) mainly as a result of acquisitions which contributed €1.2 billion and favourable currency impact of €0.5 billion driven by strengthening of the US Dollar and Pound Sterling.
In current assets, cash and cash equivalents increased by €1.0 billion. The increase is primarily due to strong cash delivery in several countries which will be used to repay short term debt in due course.
Current and non-current financial liabilities increased by €1.5 billion as a result of commercial paper issue and bank borrowings.
The net pension plan deficit was lower than prior year by €0.7 billion as
gains from investment performance exceeded the increase in liabilities.
Table:
 | € million | € million
 | 2019 | 2018
 |  | (Restated)(a)
Goodwill and intangible assets | 31,029 | 29,493
Other non-current assets | 17,347 | 16,140
Current assets | 16,430 | 15,478
Total assets | 64,806 | 61,111
Current liabilities | 20,978 | 20,150
Non-current liabilities | 29,942 | 28,844
Total liabilities | 50,920 | 48,994
Shareholders’ equity | 13,192 | 11,397
Non-controlling interest | 694 | 720
Total equity | 13,886 | 12,117
Total liabilities and equity | 64,806 | 61,111


Question: What is the Current Ratio in 2019?
Answer: 0.78
Calculation: 16,430 / 20,978