hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within our consolidated balance sheets as of December 31, 2019 and 2018 to the total of such amounts as presented in the consolidated statements of cash flows (in thousands):
(1) See Note 7. “Restricted Cash and Investments” to our consolidated financial statements for discussion of our “Restricted cash” arrangements.
During the year ended December 31, 2019, we sold marketable securities for proceeds of $52.0 million and realized no gain or loss on such sales. During the years ended December 31, 2018 and 2017, we sold marketable securities for proceeds of $10.8 million and $118.3 million, respectively, and realized gains of less than $0.1 million on such sales in each respective period. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the fair value of our marketable securities.
Table:
 | Balance Sheet Line Item | 2019 | 2018
Cash and cash equivalents | Cash and cash equivalents | $ 1,352,741 | $ 1,403,562
Restricted cash – current (1) | Prepaid expenses and other current assets | 13,697 | 19,671
Restricted cash – noncurrent (1) . | Restricted cash and investments | 80,072 | 139,390
Total cash, cash equivalents, and restricted cash |  | $ 1,446,510 | $ 1,562,623


Question: What percentage of the total cash, cash equivalents, and restricted cash is made up of prepaid expenses and other current assets in 2019?
Answer: 0.95
Calculation: 13,697 / 1,446,510
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
The following table reflects the cash flow impact of GS Holdings on the Consolidated Statements of Cash Flows for the years indicated.
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Net cash provided by operating activities | $153,327 | $256,426
Net cash used in investing activities | (15,381) | (6,581)
Net cash used in financing activities | (159,608) | (154,210)
Net increase (decrease) in cash and cash equivalents and restricted cash | (21,662) | 95,635
Cash and cash equivalents and restricted cash at beginning of period | 449,473 | 353,838
Cash and cash equivalents and restricted cash at end of period | $427,811 | $449,473


Question: Which years did Cash and cash equivalents and restricted cash at beginning of period exceed $400,000 thousand?
Answer: 1
Calculation: 2019
Equity, liabilities and net debt in the consolidated financial statements
Equity amounts to €2,735 million (30/9/2018: €3,074 million), while liabilities amounts to €11,762 million (30/9/2018: €12,132 million). Net debt related to continuing operations decreased by €0.2 billion in the adjusted year-on-year comparison and amounted to €2.9 billion as of 30 September 2019 (30/09/2018: €3.1 billion).
1 Adjustment of previous year according to explanation in notes
2 Shown in the balance sheet under other financial assets (current).
3 Adjusted for the effects of discontinued operations.
Table:
€ million | 30/9/2018 1 | 30/9/2018 adjusted3 | 30/9/2019
Equity | 3,074 | 3,074 | 2,735
Liabilities | 12,132 | 12,132 | 11,762
Net debt | 2,710 | 3,102 | 2,858
Financial liabilities (incl. finance leases) | 4,010 | 4,010 | 3,369
Cash and cash equivalents | 1,298 | 906 | 500
Short-term financial investments2 | 2 | 2 | 11


Question: In which year was the amount of Equity larger for FY2018 adjusted figures and FY2019 figures?
Answer: 2018
Calculation: 3,074>2,735
PSU plan
The Corporation also offers a Performance Share Unit ("PSU") Plan for the benefit of its executive officers and designated employees. The objectives of the PSU Plan are to retain executive officers and designated employees, to align their interests with those of the shareholders and to sustain positive corporate performance, as measured by an economic value creation formula, a performance measure used by management.
The number of PSUs is based on the dollar value of the award and the average closing stock price of the Corporation for the previous twelve month period ending August 31. The PSUs vest over a three-year less one day period, based on the level of increase in the economic value of the Corporation or the relevant subsidiary for the preceding three-year period ending August 31, meaning that no vesting will occur if there is no increase in the economic value.
The participants are entitled to receive dividend equivalents in the form of additional PSUs but only with respect to vested PSUs. PSUs are redeemable in case of death, permanent disability, normal retirement or termination of employment not for cause, in which cases, the holder of PSUs is entitled to payment of the PSUs in proportion to the time of employment from the date of the grant to the date of termination versus the three-year less one day vesting period.
A trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the Corporation instructed the trustee to purchase subordinate voting shares of the Corporation on the stock market. These shares are purchased and are held in trust for the participants until they are fully vested. The trust, considered as a special purpose entity, is consolidated in the Corporation’s financial statements with the value of the acquired subordinate voting shares held in trust under the PSU Plan presented in reduction of share capital.
Under the PSU Plan, the following PSUs were granted by the Corporation and are outstanding at August 31: Years ended August 31, 2019
(1) For the year ended August 31, 2019, the Corporation granted 14,625 (19,025 in 2018) PSUs to Cogeco's executive officers as executive officers of the Corporation.
A compensation expense of $1,400,000 ($2,198,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.
Table:
Years ended August 31, | 2019 | 2018
Outstanding, beginning of the year | 133,181 | 115,207
Granted (1) | 45,800 | 65,525
Performance-based additional units granted | 200 | 2,639
Distributed | (43,319) | (41,441)
Cancelled | (31,889) | (12,184)
Dividend equivalents | 3,578 | 3,435
Outstanding, end of the year | 107,551 | 133,181


Question: What is the increase / (decrease) in the granted from 2018 to 2019?
Answer: -19725
Calculation: 45,800 - 65,525
Other Operating (Income) Expense, Net
Restructure and asset impairments primarily relate to our continued emphasis to centralize certain key functions. In addition, in 2019, we finalized the sale of our 200mm fabrication facility in Singapore and recognized restructure gains of $128 million. In 2017, we recognized net restructure gains of $15 million related to the sale of our Lexar assets; our assets associated with our 200mm fabrication facility in Singapore; and our 40% ownership interest in Tera Probe, Inc and assembly and test facility located in Akita, Japan.
Table:
For the year ended | 2019 | 2018 | 2017
(Gain) loss on disposition of property, plant, and equipment | $43 | $(96) | $(22)
Restructure and asset impairments | (29) | 28 | 18
Other | 35 | 11 | 5
 | $49 | $(57) | $1


Question: What is the difference between total net other operating (income) expenses in 2017 and 2019?
Answer: 48
Calculation: $49-$1
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
Disaggregated Revenue
The following table presents revenues disaggregated by the major markets we serve:
Table:
 | Twelve Months Ended December 31, | 
 | 2019 | 2018
Transportation | $299,005 | $300,124
Industrial | 78,369 | 86,968
Medical | 41,901 | 40,663
Aerospace & Defense | 32,569 | 23,323
Telecom & IT | 17,155 | 19,405
Total | $468,999 | $470,483


Question: What was the revenue from Industrial in 2019?
Answer: 78,369
The credit quality and credit concentration of cash equivalents, current asset investments and derivative financial assets are detailed in the tables below. Where the opinion of Moody’s and Standard & Poor’s (S&P) differ, the lower rating is used.
a We hold cash collateral of £638m (2017/18: £492m, 2016/17: £702m) in respect of derivative financial assets with certain counterparties.
The concentration of credit risk for our trading balances is provided in note 17, which analyses outstanding balances by customerfacing unit. Where multiple transactions are undertaken with a single financial counterparty or group of related counterparties, we enter into netting arrangements to reduce our exposure to credit risk by making use of standard International Swaps and Derivatives Association (ISDA) documentation.
We have also entered into credit support agreements with certain swap counterparties whereby, on a daily, weekly and monthly basis, the fair value position on notional £3,289m of long dated cross-currency swaps and interest rate swaps is collateralised. The related net cash inflow during the year was £129m (2017/18: outflow £220m, 2016/17: inflow £100m). The collateral paid and received is recognised within current asset investments and loans and other borrowings, respectively.
Table:
 | 2019 | 2018 | 2017
Moody’s / S&P credit rating of counterparty | £m | £m | £m
Aa2/AA and above | 2,522 | 2,575 | 1,444
Aa3/AA– | 1,376 | 313 | 208
A1/A+a | 1,145 | 651 | 952
A2/Aa | 649 | 628 | 370
A3/A–a | 50 | 180 | 204
Baa1/BBB+a | 75 | 59 | 561
Baa2/BBB and below a | 160 | 207 | 86
 | 5,977 | 4,613 | 3,825


Question: What is the average Aa3/AA– for 2017-2019?
Answer: 632.33
Calculation: (1,376 + 313 + 208) / 3
In the Communications Solutions segment, operating income decreased $79 million in fiscal 2019 as compared to fiscal 2018. The Communications Solutions segment’s operating income included the following:
Excluding these items, operating income decreased in fiscal 2019 due primarily to lower volume.
Table:
 |  | Fiscal
 | 2019 | 2018
 |  | (in millions)
Restructuring and other charges, net | $  48 | $  13
Other items | 1 | —
Total | $  49 | $  13


Question: Why did operating income decrease in fiscal 2019?
Answer: due primarily to lower volume.
Other Intangible Assets, Net
Other intangible assets include developed technologies, customer relationships, trade names, patents, user lists and the related accumulated amortization. These assets are shown as “Developed technologies, net” and as part of “Other assets” in the Consolidated Balance Sheet. The majority of Autodesk’s other intangible assets are amortized to expense over the estimated economic life of the product, which ranges from two to ten years. Amortization expense for developed technologies, customer relationships, trade names, patents, and user lists was $33.5 million in fiscal 2019, $36.6 million in fiscal 2018 and $72.2 million in fiscal 2017.
Other intangible assets and related accumulated amortization at January 31 were as follows:
(1) Included in “Other assets” in the accompanying Consolidated Balance Sheets. (2) Includes the effects of foreign currency translation.
Table:
 | 2019 | 2018
Developed technologies, at cost | $670.2 | $578.5
Customer relationships, trade names, patents, and user lists, at cost (1) | 533.1 | 372.5
Other intangible assets, at cost (2) | 1,203.3 | 951.0
Less: accumulated amortization | (922.5) | (895.8)
Other intangible assets, net | $280.8 | $55.2


Question: What is the estimated economic life of the product?
Answer: ranges from two to ten years
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities the following table presents reported quarterly high and low per share sale prices of our common stock on the nyse for the years 2015 and 2014. .

Table:
2015 | high | low
quarter ended march 31 | $ 101.88 | $ 93.21
quarter ended june 30 | 98.64 | 91.99
quarter ended september 30 | 101.54 | 86.83
quarter ended december 31 | 104.12 | 87.23
2014 | high | low
quarter ended march 31 | $ 84.90 | $ 78.38
quarter ended june 30 | 90.73 | 80.10
quarter ended september 30 | 99.90 | 89.05
quarter ended december 31 | 106.31 | 90.20
on february 19 , 2016 , the closing price of our common stock was $ 87.32 per share as reported on the nyse .
as of february 19 , 2016 , we had 423897556 outstanding shares of common stock and 159 registered holders .
dividends as a reit , we must annually distribute to our stockholders an amount equal to at least 90% ( 90 % ) of our reit taxable income ( determined before the deduction for distributed earnings and excluding any net capital gain ) .
generally , we have distributed and expect to continue to distribute all or substantially all of our reit taxable income after taking into consideration our utilization of net operating losses ( 201cnols 201d ) .
we have two series of preferred stock outstanding , 5.25% ( 5.25 % ) mandatory convertible preferred stock , series a , issued in may 2014 ( the 201cseries a preferred stock 201d ) , with a dividend rate of 5.25% ( 5.25 % ) , and the 5.50% ( 5.50 % ) mandatory convertible preferred stock , series b ( the 201cseries b preferred stock 201d ) , issued in march 2015 , with a dividend rate of 5.50% ( 5.50 % ) .
dividends are payable quarterly in arrears , subject to declaration by our board of directors .
the amount , timing and frequency of future distributions will be at the sole discretion of our board of directors and will be dependent upon various factors , a number of which may be beyond our control , including our financial condition and operating cash flows , the amount required to maintain our qualification for taxation as a reit and reduce any income and excise taxes that we otherwise would be required to pay , limitations on distributions in our existing and future debt and preferred equity instruments , our ability to utilize nols to offset our distribution requirements , limitations on our ability to fund distributions using cash generated through our trss and other factors that our board of directors may deem relevant .
we have distributed an aggregate of approximately $ 2.3 billion to our common stockholders , including the dividend paid in january 2016 , primarily subject to taxation as ordinary income .
during the year ended december 31 , 2015 , we declared the following cash distributions: .

Question: what is the average number of shares per registered holder as of february 19 , 2016?
Answer: 2666022
Calculation: divide(423897556, 159)
Financial review
2019 was a challenging year for the retail property sector with the ongoing structural changes and low consumer confidence impacting some weaker retailers and leading to a higher level of CVAs and administrations. This impacted our revenue, net rental income and property valuations, with like-for-like net rental income down 9.1 per cent and the property revaluation deficit was £1,979.7 million.
Fixing the balance sheet is our top strategic priority and although the notes accompanying these financial statements indicate a material uncertainty in relation to intu’s ability to continue as a going concern we have options including alternative capital structures and further disposals to put us on a stronger financial footing.
1 A reconciliation from the IFRS consolidated income statement to the underlying earnings amounts presented above is provided in presentation of information on page 161.
2 Other underlying amounts includes net other income, share of underlying profit in associates and any underlying amounts attributable to non-controlling interests.
3 Other non-underlying amounts includes losses on disposal of subsidiaries, gains on sale of investment and development property, write-down on recognition of joint ventures and other assets classified as held for sale, impairment of goodwill, impairment of investment in associates, impairment of loan to associate, exceptional administration expenses, exceptional tax, and any non-underlying amounts attributable to non-controlling interests.
The IFRS loss for the year attributable to owners of intu properties plc increased by £818.7 million to £1,950.9 million, with the IFRS basic loss per share increasing by 60.8 pence. Underlying earnings decreased by £65.9 million to £127.2 million, with a corresponding reduction in underlying EPS of 4.9 pence. The key drivers of these variances are discussed below.
Table:
£m | Notes | 2019 | 2018 | Change
Net rental income | A | 401.6 | 450.5 | (48.9)
Administration expenses | B | (40.5) | (44.0) | 3.5
Net finance costs | C | (224.6) | (220.4) | (4.2)
Tax on underlying profit | D | (17.6) | (0.7) | (16.9)
Other underlying amounts2 |  | 8.3 | 7.7 | 0.6
Underlying earnings1 |  | 127.2 | 193.1 | (65.9)
Revaluation of investment and development property | E | (1,979.7) | (1,405.0) | (574.7)
Change in fair value of financial
instruments | F | (75.3) | 86.3 | (161.6)
Other finance charges – exceptional | G | (37.7) | (28.4) | (9.3)
Other non-underlying amounts3 |  | 14.6 | 21.8 | (7.2)
IFRS loss for the year attributable
to owners of intu properties plc1 |  | (1,950.9) | (1,132.2) | (818.7)
IFRS basic loss per share (pence) |  | (145.1)p | (84.3)p | (60.8)p
Underlying EPS (pence) |  | 9.5p | 14.4p | (4.9)p


Question: What is the percentage change in the net rental income from 2018 to 2019?
Answer: 10.85
Calculation: 48.9/450.5
Management Discussion and Analysis
Capital Management and Dividend Policy
Notes: (1) Net debt is defined as gross debt less cash and bank balances adjusted for related hedging balances.
(2) Net debt gearing ratio is defined as the ratio of net debt to net capitalisation. Net capitalisation is the aggregate of net debt, shareholders’ funds and non-controlling interests.
(3) Interest cover refers to the ratio of EBITDA and share of associates’ pre-tax profits to net interest expense.
As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago. 

As at 31 March 2019, the Group’s net debt was S$9.9 billion, stable from a year ago.
The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure. 

The Group has one of the strongest credit ratings among telecommunication companies in the Asia Pacific region. Singtel is currently rated A1 by Moody’s and A+ by S&P Global Ratings. The Group continues to maintain a healthy capital structure.
For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments). 

For the financial year ended 31 March 2019, the total ordinary dividend payout, including the proposed final dividend, was 17.5 cents per share or 101% of the Group’s underlying net profit and 88% of the Group’s free cash flow (after interest and tax payments).
Singtel is committed to delivering dividends that increase over time with growth in underlying earnings, while maintaining an optimal capital structure and investment grade credit ratings. Barring unforeseen circumstances, it expects to maintain its ordinary dividends at 17.5 cents per share for the next financial year ending 31 March 2020.
Table:
 | Financial Year ended 31 March | 
Group | 2019 | 2018
Gross debt (S$ million) | 10,396 | 10,402
Net debt (1) (S$ million) | 9,883 | 9,877
Net debt gearing ratio (2) (%) | 24.9 | 24.9
Net debt to EBITDA and share of associates’ pre-tax proﬁts (number of times) | 1.6 | 1.3
Interest cover (3) (number of times) | 16.2 | 20.1


Question: What was the total ordinary dividend payout per share?
Answer: 17.5 cents per share
Accrued expenses and other consist of the following (in thousands):
At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.
Table:
December 31, |  | 
 | 2019 | 2018
Accrued advertising expense | $1,774 | $1,875
Accrued compensation expense | 2,955 | 2,813
Reserve for member refunds | 293 | 382
Other accrued expenses | 2,455 | 2,266
Deferred rent | — | 517
Total accrued expenses and other | $7,477 | 7,853


Question: What is the percentage change in the total accrued expenses and other from 2018 to 2019?
Answer: -4.79
Calculation: (7,477-7,853)/7,853
Issuer Purchases of Equity Securities
The following table contains information about shares of our previously-issued common stock that we withheld from employees upon vesting of their stock-based awards during the fourth quarter of 2019 to satisfy the related tax withholding obligations:
Table:
 | Total Number of Shares Withheld for Taxes | Average Price Paid Per Share
Period |  | 
October 2019 | 16,585 | $11.57
November 2019 | 185,887 | 13.15
December 2019 | 12,368 | 13.70
Total | 214,840 | 


Question: Which period has the largest average price paid per share?
Answer: December 2019
Calculation: $13.70>$13.15>$11.57
Cost of Services Cost of services decreased $204 million, or 1.9%, during 2019 compared to 2018, primarily due to lower access costs resulting from a decline in voice connections, as well as lower employee-related costs associated with the lower headcount resulting from the Voluntary Separation Program, offset by an increase in regulatory fees.
Cost of Wireless Equipment Cost of wireless equipment increased $173 million, or 3.8%, during 2019 compared to 2018, primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold.
Selling, General and Administrative Expense Selling, general and administrative expense increased $499 million, or 6.5%, during 2019 compared to 2018, due to increases in advertising expenses and sales commission expense, which were partially offset by decreases in employee-related costs resulting from the Voluntary Separation Program. The increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of Topic 606 on January 1, 2018 using a modified retrospective approach.
Depreciation and Amortization Expense Depreciation and amortization expense decreased $153 million, or 3.6%, during 2019 compared to 2018, driven by the change in the mix of total Verizon depreciable assets and Business’s usage of those assets.
Table:
 |  |  | (dollars in millions) Increase/ (Decrease) | 
Years Ended December 31, | 2019 | 2018 | 2019 vs. 2018 | 
Cost of services  | $10,655 | $10,859 | $(204) | (1.9)%
Cost of wireless equipment  | 4,733 | 4,560 | 173 | 3.8
Selling, general and administrative expense  | 8,188 | 7,689 | 499 | 6.5
Depreciation and amortization expense  | 4,105 | 4,258 | (153) | (3.6)
Total Operating Expenses  | $ 27,681 | $ 27,366 | $ 315 | 1.2


Question: How much was the Cost of Wireless Equipment in 2019?
Answer: 4,733