Ayushnangia/finbench-data huggingface dataset:
||2019|2018|
||€m|€m|
|Amounts falling due within one year:|||
|Amounts owed by subsidiaries1|242,976|220,871|
|Taxation recoverable|233|–|
|Other debtors|32|199|
|Derivative financial instruments|183|163|
||243,424|221,233|
|Amounts falling due after more than one year:|||
|Derivative financial instruments|3,439|2,449|
|Deferred tax|–|31|
||3,439|2,480|
 3. Debtors Accounting policies Amounts owed to subsidiaries are classified and recorded at amortised cost (2018: classified as loans and receivables) and reduced by allowances for expected credit losses. Estimate future credit losses are first recorded on initial recognition of a receivable and are based on estimated probability of default. Individual balances are written off when management deems them not to be collectible. Derivative financial instruments are measured at fair value through profit and loss. Note: 1 Amounts owed by subsidiaries are unsecured, have no fixed date of repayment and are repayable on demand with sufficient liquidity in the group to flow funds if required. Therefore expected credit losses are considered to be immateria


Question: What is the 2019 average total amount falling due after more than one year? (in million)

Python solution:
def solution():
    # Define variables name and value
    amount_due_2019 = 3439
    amount_due_2018 = 2480
    
    # Do math calculation to get the answer
    answer = (amount_due_2019 + amount_due_2018) / 2
    
    return answer

Answer: 2959.5
||2019|2018|
||53 WEEKS|52 WEEKS|
|Profit for the period attributable to equity holders of the parent entity used in|||
|earnings per share ($M)|||
|Continuing operations|1,493|1,605|
|Discontinued operations|1,200|119|
||2,693|1,724|
|Weighted average number of shares used in earnings per share (shares, millions) (1)|||
|Basic earnings per share|1,305.7|1,300.5|
|Diluted earnings per share (2)|1,313.7|1,303.9|
|Basic earnings per share (cents per share) (1)|||
|Continuing operations|114.3|123.4|
|Discontinued operations|91.9|9.2|
||206.2|132.6|
|Diluted earnings per share (cents per share) (1,2)|||
|Continuing operations|113.6|123.1|
|Discontinued operations|91.3|9.2|
||204.9|132.3|
 Earnings per share presents the amount of profit generated for the reporting period attributable to shareholders divided by the weighted average number of shares on issue. The potential for any share rights issued by the Group to dilute existing shareholders’ ownership when the share rights are exercised are also presented. (1) Weighted average number of shares has been adjusted to remove shares held in trust by Woolworths Custodian Pty Ltd (as trustee of various employee share trusts) (2) Includes 8.0 million (2018: 3.4 million) shares deemed to be issued for no consideration in respect of employee performance rights. In 2019, the weighted average number of ordinary shares used in the calculation of EPS included the effect of the off-market share buy-back that was completed on 27 May 2019, resulting in 58.7 million ordinary shares being cancelled. Refer to Note 4.3 for further details on the share buy-back.


Question: What is the average total basic earnings per share for both 2018 and 2019?

Python solution:
def solution():
    # Define variables name and value
    basic_earnings_per_share_2019 = 206.2
    basic_earnings_per_share_2018 = 132.6
    
    # Do math calculation to get the answer
    answer = (basic_earnings_per_share_2019 + basic_earnings_per_share_2018) / 2
    
    return answer

Answer: 169.4
|||Fiscal year end||
||June 1, 2019|June 2, 2018|June 3, 2017|
|Statutory federal income tax (benefit)|$14,694|$34,105|$(39,950)|
|State income tax (benefit)|2,164|3,200|(3,193)|
|Domestic manufacturers deduction|—|(2,545)|4,095|
|Enacted rate change|—|(42,973)|—|
|Tax exempt interest income|(197)|(101)|(206)|
|Other, net|(918)|(545)|(613)|
||$15,743|$(8,859)|$(39,867)|
 The differences between income tax expense (benefit) at the Company’s effective income tax rate and income tax
expense at the statutory federal income tax rate were as follows: In December 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 (the “Act”), which among other matters reduced the United States corporate tax rate from 35% to 21% effective January 1, 2018. In fiscal 2018, the Company recorded a $43 million tax benefit primarily related to the remeasurement of certain deferred tax assets and liabilities. Federal and state income taxes of $36.5 million, $2.1 million, and $3.7 million were paid in fiscal years 2019, 2018, and 2017, respectively. Federal and state income taxes of $418,000, $47.2 million, and $17.6 million were refunded in fiscal years 2019, 2018, and 2017, respectively. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. As of June 1, 2019, there were no uncertain tax positions that resulted in any adjustment to the Company’s provision for income taxes. We are under audit by the IRS for the fiscal years 2013 through 2015. We are subject to income tax in many jurisdictions within the U.S., and certain jurisdictions are under audit by state and local tax authorities. The resolutions of these audits are not expected to be material to our consolidated financial statements. Tax periods for all years beginning with fiscal year 2013 remain open to examination by federal and state taxing jurisdictions to which we are subject.


Question: What was the increase / (decrease) in the Statutory federal income tax (benefit) from 2018 to 2019? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    statutory_federal_income_tax_2019 = 14694
    statutory_federal_income_tax_2018 = 34105
    
    # Do math calculation to get the answer
    answer = statutory_federal_income_tax_2019 - statutory_federal_income_tax_2018
    
    return answer

Answer: -19411
||As of December 31,||
||2019|2018|
|Non-current deferred tax assets|$19,795|$22,201|
|Non-current deferred tax liabilities|$(5,637)|$(3,990)|
|Total net deferred tax assets|$14,158|$18,211|
 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 — Income Taxes The long-term deferred tax assets and long-term deferred tax liabilities are as follows below: At each reporting date, we weigh all available positive and negative evidence to assess whether it is more-likely-than-not that the Company's deferred tax assets, including deferred tax assets associated with accumulated loss carryforwards and tax credits in the various jurisdictions in which it operates, will be realized. As of December 31, 2019, and 2018, we recorded deferred tax assets related to certain U.S. state and non-U.S. income tax loss carryforwards of $4,724 and $4,647, respectively, and U.S. and non- U.S. tax credits of $15,964 and $16,909, respectively. The deferred tax assets expire in various years primarily between 2021 and 2039. Generally, we assess if it is more-likely-than-not that our net deferred tax assets will be realized during the available carry-forward periods. As a result, we have determined that valuation allowances of $8,011 and $8,274 should be provided for certain deferred tax assets at December 31, 2019, and 2018, respectively. As of December 31, 2019, the valuation allowances relate to certain U.S. state and non-U.S. loss carry-forwards and certain U.S. state tax credits that management does not anticipate will be utilized. No valuation allowance was recorded in 2019 against the U.S. federal foreign tax credit carryforwards of $5,785, which expire in varying amounts between 2023 and 2029 as well as the research and development tax credits of $7,495, which expire in varying amounts between 2021 and 2039. We assessed the anticipated realization of those tax credits utilizing future taxable income projections. Based on those projections, management believes it is more-likely-than-not that we will realize the benefits of these credit carryforwards.


Question: What was the percentage change in the Total net deferred tax assets between 2018 and 2019? (in percent)

Python solution:
def solution():
    # Define variables name and value
    net_deferred_tax_assets_2019 = 14158
    net_deferred_tax_assets_2018 = 18211
    
    # Do math calculation to get the answer
    answer = ((net_deferred_tax_assets_2019 - net_deferred_tax_assets_2018) / net_deferred_tax_assets_2018) * 100
    
    return answer

Answer: -22.2557794739
entergy arkansas , inc . and subsidiaries management 2019s financial discussion and analysis results of operations net income 2017 compared to 2016 net income decreased $ 27.4 million primarily due to higher nuclear refueling outage expenses , higher depreciation and amortization expenses , higher taxes other than income taxes , and higher interest expense , partially offset by higher other income . 2016 compared to 2015 net income increased $ 92.9 million primarily due to higher net revenue and lower other operation and maintenance expenses , partially offset by a higher effective income tax rate and higher depreciation and amortization expenses . net revenue 2017 compared to 2016 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . a0 a0following is an analysis of the change in net revenue comparing 2017 to 2016 . amount ( in millions ) . 
||Amount (In Millions)|
|2016 net revenue|$1,520.5|
|Retail electric price|33.8|
|Opportunity sales|5.6|
|Asset retirement obligation|(14.8)|
|Volume/weather|(29.0)|
|Other|6.5|
|2017 net revenue|$1,522.6|
 the retail electric price variance is primarily due to the implementation of formula rate plan rates effective with the first billing cycle of january 2017 and an increase in base rates effective february 24 , 2016 , each as approved by the apsc . a significant portion of the base rate increase was related to the purchase of power block 2 of the union power station in march 2016 . the increase was partially offset by decreases in the energy efficiency rider , as approved by the apsc , effective april 2016 and january 2017 . see note 2 to the financial statements for further discussion of the rate case and formula rate plan filings . see note 14 to the financial statements for further discussion of the union power station purchase . the opportunity sales variance results from the estimated net revenue effect of the 2017 and 2016 ferc orders in the opportunity sales proceeding attributable to wholesale customers . see note 2 to the financial statements for further discussion of the opportunity sales proceeding. .


Question: what percent increase in net income was experienced between 2015 and 2016 (in percentage)

Python solution:
def solution():
    # Define variables name and value
    net_income_2016 = 1520.5
    net_income_increase = 92.9
    
    # Do math calculation to get the answer
    net_income_2015 = net_income_2016 - net_income_increase
    percent_increase = (net_income_increase / net_income_2015) * 100
    
    return percent_increase

Answer: 6.507425049
||Year Ended December 31,|Year Ended December 31,|Year Ended December 31,|
||2019|2018|2017|
||(In millions)|(In millions)|(In millions)|
|Research and development funding|$132|$52|$65|
|Phase-out and start-up costs|(38)|(1)|(8)|
|Exchange gain (loss), net|—|4|4|
|Patent costs|(1)|(8)|(9)|
|Gain on sale of businesses and non-current assets|7|8|4|
|Other, net|3|(2)|(1)|
|Other income and expenses, net|$103|$53|$55|
|As percentage of net revenues|1.1%|0.5%|0.7%|
 In 2019 we recognized other income, net of expenses, of $103 million, increasing compared to $53 million in 2018, mainly benefitting from the grants associated with the programs part of the European Commission IPCEI in Italy and in France, partially offset by a higher level of start-up costs associated with the production ramp up of the 200 mm fab recently acquired from Micron Technology Inc. in Singapore. In 2018 we recognized other income, net of expenses, of $53 million, slightly decreasing compared to $55 million in 2017, mainly due to lower level of R&D grants.


Question: What is the increase/ (decrease) in Research and development funding from 2017 to 2019? (in million)

Python solution:
def solution():
    # Define variables name and value
    funding_2019 = 132
    funding_2017 = 65
    
    # Do math calculation to get the answer
    answer = funding_2019 - funding_2017
    
    return answer

Answer: 67
|Emissions are summarised below, all reported as CO2 equivalent (‘CO2e’)||||
|||Emissions reported in tonnes CO2e*||
|Emissions from:|FY19**|FY18**|FY18***|
|Combustion of fuel and operation of facilities (Scope 1)|59,495|66,336|75,600|
|Electricity, heat, steam and cooling purchased for own use (Scope 2)|27,633|32,389|67,754|
|Total gross emissions (Scope 1 and 2)|87,128|98,725|143,354|
|Green tariff|-27,603|0|0|
|Total net emissions (Scope 1 and 2)|59,525|98,725|143,354|
|Ratio (KgCO2e per £1 sales revenue)|0.060|0.066|0.056|
 We measure and report our annual scope 1 & 2 GHG emissions. As part of our commitment to reduce our Greenhouse Gas (‘GHG’) emissions, we moved to a certified green tariff renewable electricity supply contract for
our UK operations from the beginning of the financial year. The GHG emissions summary below shows our gross emissions including location-based scope 2 emissions, as well as our net emissions accounting for the market-based scope 2 reporting for our certified green electricity tariff. The reduction in emissions is driven by continued progress in energy efficiency, a reduction in emissions associated with refrigerants as we continue to move away from fluorinated gas refrigerants, and the general reduction in UK grid carbon factor as more renewables make up a greater proportion of the fuel mix. Over the last six years, we have made good progress in our water consumption per tonne of product, reducing it by 15% over the period. There was also a significant improvement in FY19, and one of the contributing factors to the improvement was the closure of the Evercreech desserts facility which had a higher water intensity than most sites within the business. * Our GHG emissions have been calculated using the GHG Protocol Corporate Accounting and Reporting Standard, and emissions factors from DEFRA’s UK government GHG conversion factors for company reporting (where factors have not been provided directly by a supplier). ** UK & Ireland only – comparable with FY19 Group structure. *** Full Group including US business.


Question: What is the average Electricity, heat, steam and cooling purchased for own use (Scope 2) for FY18 and FY19 for UK and Ireland only?

Python solution:
def solution():
    # Define variables name and value
    scope2_FY19 = 27_633
    scope2_FY18 = 32_389
    
    # Do math calculation to get the answer
    answer = (scope2_FY19 + scope2_FY18) / 2
    
    return answer

Answer: 30011
|||2019|2018|
||Note|£m|£m|
|Fixed assets||||
|Investments|3|1,216.0|1,212.9|
|||1,216.0|1,212.9|
|Current assets||||
|Debtors|4|415.9|440.7|
|Cash and cash equivalents|5|–|0.2|
|||415.9|440.9|
|Creditors: amounts falling due within one year|6|(411.4)|(288.4)|
|Net current assets||4.5|152.5|
|Net assets||1,220.5|1,365.4|
|Capital and reserves||||
|Called-up share capital|9|9.3|9.5|
|Own shares held|10|(16.5)|(16.9)|
|Capital redemption reserve||0.7|0.5|
|Retained earnings||1,227.0|1,372.3|
|Total equity||1,220.5|1,365.4|
 Company balance sheet At 31 March 2019 The financial statements were approved by the Board of Directors on 6 June 2019 and authorised for issue.


Question: What was the change in Capital redemption reserve in 2019 from 2018? (in million)

Python solution:
def solution():
    # Define variables name and value
    capital_redemption_reserve_2019 = 0.7
    capital_redemption_reserve_2018 = 0.5
    
    # Do math calculation to get the answer
    answer = capital_redemption_reserve_2019 - capital_redemption_reserve_2018
    
    return answer

Answer: 0.2
|||Fiscal Years||
||2019|2018|2017|
|Risk-free interest rate|2.8%|2.3%|1.9%|
|Expected term (years)|3.9|3.4|7.0|
|Expected volatility|51.9%|45.8%|32.3%|
|Target price|$53.87|$98.99|$67.39|
 Stock Options with Market-based Vesting Criteria We grant NQs that are subject to vesting only upon the market price of our underlying public stock closing above a certain price target withins even years of the date of grant. Share-based compensation expense is recognized regardless of the number of awards that are earned based on the market condition and is recognized on a straight-line basis over the estimated service period of approximately three years. If the required service period is not met for these options, then the share-based compensation expense would be reversed. In the event that our common stock achieves the target price per share based on a 30-day trailing average prior to the end of the estimated service period, any remaining unamortized compensation cost will be recognized. Stock options with market-based vesting criteria granted for fiscal years 2019, 2018 and 2017 were 585,000, 325,000 and 320,000, respectively, at weighted average grant date fair values of $7.47, $15.52 and $13.18 per share, or total grant date fair value $2.4 million, $5.0 million and $4.3 million, respectively. These NQs with market-based vesting criteria were valued using a Monte Carlo simulation model. The weighted average Monte Carlo input assumptions used for calculating the fair value of these market-based stock options are as follows: During our fiscal first quarter of 2019, we canceled 1,122,500 performance-based stock options with a concurrent grant of 748,328 PRSUs for 13 employees, which was accounted for as a modification. The incremental compensation cost resulting from the modification was $8.2 million, and was being recognized as share-based compensation expense over the requisite service period of three years for the new PRSU awards. As a result of subsequent actions that resulted in forfeitures, the remaining compensation expense associated with this modification as of September 27, 2019 is $2.8 million.


Question: What was the average Expected term (years) for 2017-2019?

Python solution:
def solution():
    # Define variables name and value
    term_2019 = 3.9
    term_2018 = 3.4
    term_2017 = 7.0

    # Do math calculation to get the answer
    answer = (term_2019 + term_2018 + term_2017) / 3
    
    return answer

Answer: 4.7666666667
||Operating Leases|Finance Leases|
|2021|$138|$6|
|2022|135|6|
|2023|120|7|
|2024|94|7|
|2025|70|7|
|Thereafter|577|35|
|Total future minimum lease payments|1,134|68|
|Less: Imputed interest|(279)|(9)|
|Total lease liabilities(1)|$855|$59|
 The following represents VMware’s future minimum lease payments under non-cancellable operating and finance leases as of January 31, 2020 (table in millions): (1) Total lease liabilities as of January 31, 2020 excluded legally binding lease payments for leases signed but not yet commenced of $361 million.


Question: What was the percentage change in operating leases between 2024 and 2025? (in percent)

Python solution:
def solution():
    # Define variables name and value
    operating_lease_2024 = 94
    operating_lease_2025 = 70
    
    # Do math calculation to get the answer
    answer = ((operating_lease_2025 - operating_lease_2024) / operating_lease_2024) * 100
    
    return answer

Answer: -25.5319148936
||Fiscal Year||Variance in||
|(In millions, except for percentages)|2018|2017|Dollar|Percent|
|Net revenues|$2,280|$1,664|$616|37%|
|Percentage of total net revenues|47%|41%|||
|Operating income|$1,111|$839|$272|32%|
|Operating margin|49%|50%|||
 Consumer Cyber Safety segment Revenue increased $616 million due to a $639 million increase in revenue from sales of our identity and information protection products acquired at the end of fiscal 2017, offset by a $23 million decrease in revenue related to our consumer security products. Our revenue growth reflects the benefit of the shift to subscription-based contracts and bundling of our consumer products, which is helping to mitigate the trend of declining revenues from sales of stand-alone security products. Operating income increased $272 million primarily due to sales of our identity and information protection products, partially offset by higher related cost of sales and operating expenses.


Question: What is the average Operating income for Fiscal 2018 and 2017? (in million)

Python solution:
def solution():
    # Define variables name and value
    operating_income_2018 = 1111
    operating_income_2017 = 839
    
    # Do math calculation to get the answer
    answer = (operating_income_2018 + operating_income_2017) / 2
    
    return answer

Answer: 975
|||Year Ended||
|||December 31,||
||2019|2018|2017|
||$|$|$|
|Realized gains (losses) on maturity and/or partial termination of cross currency swap|—|(42,271)|(25,733)|
|Realized losses|(5,062)|(6,533)|(18,494)|
|Unrealized (losses) gains|(13,239)|21,240|82,668|
|Total realized and unrealized (losses) gains on cross currency swaps|(18,301)|(27,564)|38,441|
 Realized and unrealized losses of the cross currency swaps are recognized in earnings and reported in foreign exchange (loss) gain in the consolidated statements of loss. The effect of the gains (losses) on cross currency swaps on the consolidated statements of loss is as follows: The Company is exposed to credit loss to the extent the fair value represents an asset in the event of non-performance by the counterparties to the foreign currency forward contracts, and cross currency and interest rate swap agreements; however, the Company does not anticipate non-performance by any of the counterparties. In order to minimize counterparty risk, the Company only enters into derivative transactions with counterparties that are rated A- or better by Standard & Poor’s or A3 or better by Moody’s at the time of the transaction. In addition, to the extent possible and practical, interest rate swaps are entered into with different counterparties to reduce concentration risk.


Question: What was the average realized losses? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    realized_losses_2019 = -5062
    realized_losses_2018 = -6533
    realized_losses_2017 = -18494

    # Do math calculation to get the answer
    answer = (realized_losses_2019 + realized_losses_2018 + realized_losses_2017) / 3
    
    return answer

Answer: -10029.6666666667
||Years Ended December 31,||Increase (Decrease)||
||2019|2018|Amount|Percent|
|Cost of revenue:|||||
|Products|$29,816|$34,066|$(4,250)|(12)%|
|Services|19,065|17,830|1,235|7%|
|Total cost of revenue|$48,881|$51,896|$(3,015)|(6)%|
 Cost of Revenue, Gross Profit and Gross Margin Cost of revenue Cost of products revenue is primarily comprised of cost of third-party manufacturing services and cost of inventory for the hardware component of our products. Cost of products revenue also includes warehouse personnel costs, shipping costs, inventory write-downs, certain allocated facilities and information technology infrastructure costs, and expenses associated with logistics and quality control. Cost of services revenue is primarily comprised of personnel costs for our technical support, training and professional service teams. Cost of services revenue also includes the costs of inventory used to provide hardware replacements to end- customers under PCS contracts and certain allocated facilities and information technology infrastructure costs. A summary of our cost of revenue is as follows (dollars in thousands):


Question: What is the total cost of revenue in both 2019 and 2018? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    cost_of_revenue_2019 = 48881
    cost_of_revenue_2018 = 51896

    # Do math calculation to get the answer
    answer = cost_of_revenue_2019 + cost_of_revenue_2018

    return answer

Answer: 100777