hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
14. Earnings per share
1 Adjustment of previous year according to explanation in notes.
Earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of METRO AG by the weighted number of no-par-value shares. In the calculation of earnings per ordinary share, an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of METRO AG. There was no dilution in the reporting period or the year before from so-called potential shares.
Earnings per preference share correspond to earnings per share.
Table:
 | 2017/2018 | 2018/2019
Weighted number of no-par-value shares | 363,097,253 | 363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million) | 333 | −126
Earnings per share in € (basic = diluted) | 0.92 | −0.35
from continuing operations | (0.98) | (1.12)
from discontinued operations | (−0.06) | (−1.46)


Question: What was the percentage change in the Weighted number of no-par-value shares in 2018/2019 from 2017/2018?
Answer: 0
Calculation: (363,097,253-363,097,253)/363,097,253
4. Debtors
Amounts owed by Group undertakings are non-interest-bearing, unsecured and have no fixed date of repayment.
Table:
 | 2019 | 2018
 | £m | £m
Amounts owed by Group undertakings | 414.7 | 439.9
Deferred tax asset | 1.2 | 0.8
Total | 415.9 | 440.7


Question: What are the components factored in when calculating the total amount owed to debtors in the table?
Answer: Amounts owed by Group undertakings, Deferred tax asset
Note 15 Leases
RIGHT-OF-USE ASSETS
BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spaces. Right-of-use assets are presented in Property, plant and equipment in the statement of financial position.
Table:
FOR THE YEAR ENDED DECEMBER 31, 2019 | NETWORK INFRASTRUCTURE AND EQUIPMENT | LAND AND BUILDINGS | TOTAL
COST |  |  | 
January 1, 2019 | 3,329 | 2,453 | 5,782
Additions | 527 | 513 | 1,040
Transfers | (233) | – | (233)
Acquired through business combinations | – | 8 | 8
Lease terminations | (12) | (38) | (50)
Impairment losses recognized in earnings | (2) | (3) | (5)
December 31, 2019 | 3,609 | 2,933 | 6,542
ACCUMULATED DEPRECIATION |  |  | 
January 1, 2019 | 1,042 | 536 | 1,578
Depreciation | 373 | 303 | 676
Transfers | (111) | – | (111)
Lease terminations | (3) | (22) | (25)
December 31, 2019 | 1,301 | 817 | 2,118
NET CARRYING AMOUNT |  |  | 
January 1, 2019 | 2,287 | 1,917 | 4,204
December 31, 2019 | 2,308 | 2,116 | 4,424


Question: What is the percentage of total additions over the total costs of the right-of-use assets?
Answer: 15.9
Calculation: 1,040/6,542
6.4 Deed of cross guarantee
Pursuant to the iSelect Deed of Cross Guarantee (“the Deed”) and in accordance with ASIC Class Order 98/1418, the subsidiaries identified with a ‘2’ in note 6.2 are relieved from the requirements of the Corporations Act 2001 relating to the preparation, audit and lodgment of their financial reports.
iSelect Limited and the subsidiaries identified with a ‘2’ in note 6.2 together are referred to as the “Closed Group”. The Closed Group, with the exception of General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd, Energy Watch Services Pty Ltd and iSelect International Pty Ltd entered into the Deed on 26 June 2013.
General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd and Energy Watch Services Pty Ltd entered into the Deed on 1 July 2014, the date they were acquired as part of the Energy Watch Group acquisition. iSelect International entered the Deed on 8 September 2014. The effect of the Deed is that iSelect Limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the Closed Group.
The consolidated income statement of the entities that are members of the Closed Group is as follows:
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Consolidated income statement |  | 
Loss from continuing operations before income tax | (20,111) | (21,033)
Income tax benefit | 5,949 | 6,734
Net loss for the year | (14,162) | (14,299)
Retained earnings at the beginning of the period | 4,101 | 30,790
Transferred in from divested subsidiary | (8,676) | -
Net loss for the year | (14,162) | (14,299)
Dividends paid | - | (12,390)
Retained earnings at the end of the year | (18,737) | 4,101


Question: What is the percentage change in the Loss from continuing operations before income tax from 2018 to 2019?
Answer: -4.38
Calculation: (20,111-21,033)/21,033
Share Options
The Company estimates the fair value of employee share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of share options for service-based awards utilizing the “Simplified Method,” as it does not have sufficient historical share option exercise information on which to base its estimate. The Simplified Method is based on the average of the vesting tranches and the contractual life of each grant.
The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option. Since there was no public market for the Company’s ordinary shares prior to the IPO and as its shares have been publicly traded for a limited time, the Company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms.
The expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The fair value of the Company’s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date.
The fair value of each share option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions:
The weighted-average per share fair value of share options granted to employees during the years ended March 31, 2019, 2018 and 2017 was $16.48, $11.12 and $8.65 per share, respectively.
Table:
 |  | Year ended March 31,  | 
 | 2019 | 2018 | 2017
Expected term (in years) | 6.1 | 6.1 | 6.1
Risk-free interest rate | 2.7% | 2.2% | 2.1%
Expected volatility | 41.5% | 39.8% | 41.0%
Expected dividend yield   | —% | —% | —%
Estimated grant date fair value per ordinary share | $37.15 | $26.52 | $20.22


Question: In which year was Estimated grant date fair value per ordinary share less than 30?
Answer: 2018, 2017
Calculation: locate and analyze Estimated grant date fair value per ordinary share in row 7
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The following table presents our net sales by extended warranty and service contracts recognized over time and our product and service revenue recognized at a point in time:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Product and service revenue recognized at point in time | $786,918 | $715,055 | $667,440
Extended warranty and service contracts recognized over time | 2,030 | 3,837 | 3,572
Total | $788,948 | $718,892 | $671,012


Question: What was the Extended warranty and service contracts recognized over time in 2018?
Answer: 3,837
Uncertain Tax Positions
As of fiscal year end 2019, we had total unrecognized income tax benefits of $542 million. If recognized in future years, $397 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. As of fiscal year end 2018, we had total unrecognized income tax benefits of $566 million. If recognized in future years, $467 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. The following table summarizes the activity related to unrecognized income tax benefits:
We record accrued interest and penalties related to uncertain tax positions as part of income tax expense (benefit). As of fiscal year end 2019 and 2018, we had $42 million and $60 million, respectively, of accrued interest and penalties related to uncertain tax positions on the Consolidated Balance Sheets, recorded primarily in income taxes. During fiscal 2019, 2018, and 2017, we recognized income tax benefits of $14 million, expense of $5 million, and benefits of $5 million, respectively, related to interest and penalties on the Consolidated Statements of Operations.
We file income tax returns on a unitary, consolidated, or stand-alone basis in multiple state and local jurisdictions, which generally have statutes of limitations ranging from 3 to 4 years. Various state and local income tax returns are currently in the process of examination or administrative appeal.
Our non-U.S. subsidiaries file income tax returns in the countries in which they have operations. Generally, these countries have statutes of limitations ranging from 3 to 10 years. Various non-U.S. subsidiary income tax returns are currently in the process of examination by taxing authorities.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Balance at beginning of fiscal year | $ 566 | $  501 | $ 490
Additions related to prior years tax positions | 13 | 14 | 40
Reductions related to prior years tax positions | (101) | (11) | (9)
Additions related to current year tax positions | 98 | 105 | 70
Settlements | (2) | (7) | (4)
Reductions due to lapse of applicable statute of limitations | (32) | (36) | (86)
Balance at end of fiscal year | $ 542 | $  566 | $ 501


Question: What was the change in the Additions related to prior years tax positions in 2019 from 2018?
Answer: -1
Calculation: 13-14
REVENUE
The sales cycle from quotation to shipment for our Front-end equipment generally takes several months, depending on capacity utilization and the urgency of the order. Usually, acceptance is within four months after shipment. The sales cycle is longer for equipment that is installed at the customer’s site for evaluation prior to sale. The typical trial period ranges from six months to two years after installation.
Our revenues are concentrated in Asia, the United States and Europe. The following table shows the geographic distribution of our revenue for 2018 and 2019:
Table:
 |  | Year ended December 31 |  | 
(EUR million) | 2018 |  | 2019 | 
United States | 175.9 | 21.5% | 339.5 | 26.4%
Europe | 165.6 | 20.2% | 126.2 | 9.8%
Asia | 476.6 | 58.3% | 818.2 | 63.7%
 | 818.1 | 100.0% | 1,283.9 | 100.0%


Question: What is the base currency used for the table?
Answer: EUR
Summarized 100% statement of financial position information for ASMPT equity method investment excluding basis adjustments (foreign currency exchange rate per December 31, 2019 was 1 HK$: €0.11432 for December 31, 2018: 1 HK$: €0.11151).
Equity of ASMPT per December 31, 2019 translated into euros at a rate of 0.11432 was €1,329 million (our 25.19% share: €335 million).
The ASMPT Board is responsible for ongoing monitoring of the performance of the Back-end activities. The actual results of the Back-end operating unit are discussed with the ASMPT Audit Committee, which includes the representative of ASMI. The ASMI representative reports to the ASMI Management Board and the Audit Committee of ASMI on a quarterly basis.
Our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements.
Table:
 | December 31, | 
(HK$ million) | 2018 | 2019
Current assets | 15,168 | 13,381
Non-current assets | 5,907 | 7,464
Current liabilities | 7,792 | 4,432
Non-current liabilities | 1,122 | 4,781
Equity | 12,161 | 11,632


Question: What is the change in current liability to current assets ratio from 2018 to 2019?
Answer: -0.18
Calculation:  (4,432 / 13,381)-(7,792/ 15,168)
Accumulated Benefit Obligation
The following table provides information for the plans with an accumulated benefit obligation for fiscal years 2019 and 2018 (in thousands):
Table:
 | August 31, | 
 | 2019 | 2018
Projected benefit obligation | $174,690 | $161,104
Accumulated benefit obligation | $161,729 | $152,380
Fair value of plan assets | $158,101 | $151,715


Question: What was the Accumulated benefit obligation in 2018?
Answer: $152,380
2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS
The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised.
(3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN.
For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections.
Table:
(in millions of dollars, except percentages) | Actual Fiscal 2018 (1) $ | Revised projections (2) Fiscal 2019 (constant currency) (3) | Actual Fiscal 2019 (constant currency) (3) $ | Actual Fiscal 2019 (constant currency) (3) % | Achievement of the projections Fiscal 2019
Financial guidelines |  |  |  |  | 
Revenue | 2,147 | Increase of 6% to 8% | 2,294 | 6.8 | Achieved
Adjusted EBITDA | 1,007 | Increase of 8% to 10% | 1,092 | 8.5 | Achieved
Acquisitions of property, plant and equipment | 458 | $450 to $470 | 425 | (7.1) | Surpassed
Capital intensity | 21.3% | 20% to 21% | 18.5% | - | Surpassed
Free cash flow | 302 | Increase of 38% to 45% | 453 | 50.0 | Surpassed


Question: How does the corporation measure its performance?
Answer: The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel.
During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group.
Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.
All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions.
The total remuneration for Key Management Personnel of the Group is as follows:
Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.
Table:
 | 2019 | 2018
 | $ | $
Short-term employee benefits | 12,175,184 | 14,217,931
Post employment benefits | 322,733 | 297,319
Other long-term benefits | 161,569 | 139,776
Share-based payments | 9,177,425 | 6,594,300
 | 21,836,911 | 21,249,326


Question: What is the total remuneration for Key Management Personnel of the Group in 2019?
Answer: 21,836,911
The following is a summary of amounts reclassified from AOCI for the years ended June 30, 2019 and 2018:
(a) Amounts in parentheses indicate debits to income/loss.
(b) These AOCI components are included in the computation of net periodic benefit cost (see Note 11 for additional details).
Table:
 |  | Amount Reclassified from AOCI | 
 |  | Years Ended June 30, | 
($ in millions) (a) | Location of gain (loss) | 2019 | 2018
Details about AOCI Components |  |  | 
Cash flow hedging items |  |  | 
Commodity contracts | Cost of sales | $5.1 | $1.8
Foreign exchange contracts | Net sales | 1.0 | (1.0)
Forward interest rate swaps | Interest expense | 0.4 | 0.4
 | Total before tax | 6.5 | 1.2
 | Tax expense | (1.6) | (0.4)
 | Net of tax | $4.9 | $0.8
Amortization of pension and other postretirement benefit plan items |  |  | 
Net actuarial loss | (b) | $(12.0) | $(16.4)
Prior service cost | (b) | 3.1 | 3.1
 | Total before tax | (8.9) | (13.3)
 | Tax benefit | 2.1 | 4.4
 | Net of tax | $(6.8) | $(8.9)


Question: What was the percentage change in Forward interest rate swaps in 2019 from 2018?
Answer: 0
Calculation: (0.4-0.4)/0.4
n o t e s t o c o n s o l i d a t e d f i n a n c i a l s t a t e m e n t s ( continued ) ace limited and subsidiaries the following table shows changes in the company 2019s stock options for the years ended december 31 , 2008 , 2007 , and number of options weighted average exercise price .

Table:
 | number of options | weightedaverageexercise price
options outstanding december 31 2005 | 12643761 | $ 36.53
granted | 1505215 | $ 56.29
exercised | -1982560 ( 1982560 ) | $ 33.69
forfeited | -413895 ( 413895 ) | $ 39.71
options outstanding december 31 2006 | 11752521 | $ 39.43
granted | 1549091 | $ 56.17
exercised | -1830004 ( 1830004 ) | $ 35.73
forfeited | -200793 ( 200793 ) | $ 51.66
options outstanding december 31 2007 | 11270815 | $ 42.12
granted | 1612507 | $ 60.17
exercised | -2650733 ( 2650733 ) | $ 36.25
forfeited | -309026 ( 309026 ) | $ 54.31
options outstanding december 31 2008 | 9923563 | $ 46.24
the weighted-average remaining contractual term was 5.8 years for the stock options outstanding and 4.6 years for the stock options exercisable at december 31 , 2008 .
the total intrinsic value was approximately $ 66 million for stock options out- standing and $ 81 million for stock options exercisable at december 31 , 2008 .
the weighted-average fair value for the stock options granted for the year ended december 31 , 2008 was $ 17.60 .
the total intrinsic value for stock options exercised dur- ing the years ended december 31 , 2008 , 2007 , and 2006 , was approximately $ 54 million , $ 44 million , and $ 43 million , respectively .
the amount of cash received during the year ended december 31 , 2008 , from the exercise of stock options was $ 97 million .
restricted stock the company 2019s 2004 ltip also provides for grants of restricted stock .
the company generally grants restricted stock with a 4-year vesting period , based on a graded vesting schedule .
the restricted stock is granted at market close price on the date of grant .
included in the company 2019s share-based compensation expense in the year ended december 31 , 2008 , is a portion of the cost related to the unvested restricted stock granted in the years 2004 to 2008. .

Question: what is the percentage change in the balance of outstanding options from 2005 to 2008?
Answer: -21.5%
Calculation: subtract(9923563, 12643761), divide(#0, 12643761)
Fair Value Valuation Assumptions
Valuation of Stock Options
The fair value of stock options granted are principally estimated using a binomial-lattice model. The inputs in our binomial-lattice model include expected stock price volatility, risk-free interest rate, dividend yield, contractual term, and vesting schedule, as well as measures of employees’ cancellations, exercise, and post-vesting termination behavior. Statistical methods are used to estimate employee termination rates.
The following table presents the weighted-average assumptions, weighted average grant date fair value, and the range of expected stock price volatilities:
Expected life The expected life of employee stock options is a derived output of the binomial-lattice model and represents the weighted-average period the stock options are expected to remain outstanding. A binomial-lattice model assumes that employees will exercise their options when the stock price equals or exceeds an exercise multiple. The exercise multiple is based on historical employee exercise behaviors.
Volatility To estimate volatility for the binomial-lattice model, we consider the implied volatility of exchange-traded options on our stock to estimate short-term volatility, the historical volatility of our common shares during the option’s contractual term to estimate long-term volatility, and a statistical model to estimate the transition from short-term volatility to long-term volatility.
Risk-free interest rate As is the case for volatility, the risk-free interest rate is assumed to change during the option’s contractual term. The riskfree interest rate, which is based on U.S. Treasury yield curves, reflects the expected movement in the interest rate from one time period to the next (“forward rate”).
Dividend yield The expected dividend yield assumption is based on our historical and expected future amount of dividend payouts. Share-based compensation expense recognized is based on awards ultimately expected to vest and therefore has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant based on historical experience and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.
Table:
 |  | Employee and Director Options | 
 |  | For the Years Ended December 31, | 
 | 2019 | 2018 | 2017
Expected life (in years) | 7.85 | 7.64 | 7.01
Volatility | 30.00% | 32.37% | 35.00%
Risk free interest rate | 1.90% | 3.10% | 2.14%
Dividend yield | 0.76% | 0.61% | 0.50%
Weighted-average grant date fair value | $17.12 | $21.03 | $21.11
Stock price volatility range: |  |  | 
Low | 30.00% | 31.72% | 28.19%
High | 38.17% | 36.73% | 35.00%


Question: What was the volatility in 2018?
Answer: 32.37%