hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
(b) Revenue for Groups of Similar Products and Services
We design, manufacture, and sell IP-based networking and other products related to the communications and IT industry and provide services associated with these products and their use.
The following table presents revenue for groups of similar products and services (in millions):
(1) Includes SPVSS business revenue of $168 million and $903 million for fiscal 2019 and 2018, respectively.
Table:
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017
Revenue: |  |  | 
Infrastructure Platforms  . | $30,191 | $28,322 | $27,817
Applications . | 5,803 | 5,036 | 4,568
Security | 2,730 | 2,352 | 2,152
Other Products . | 281 | 999 | 1,168
Total Product  . | 39,005 | 36,709 | 35,705
Services | 12,899 | 12,621 | 12,300
Total (1) | $51,904 | $49,330 | $48,005


Question: What was the revenue from Applications in 2019?
Answer: 5,803
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 10. INVENTORIES
Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:
Table:
 | December 31, | 
 | 2019 | 2018
Parts and raw materials | $134,816 | $76,647
Work in process | 10,269 | 6,644
Finished goods | 84,934 | 14,696
Total | $230,019 | $97,987


Question: What was the change in inventories of work in progress between 2018 and 2019?
Answer: 3625
Calculation: 10,269-6,644
Expected Future Rate
Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon.
The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters.
The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be.
Deferred tax assets and liabilities are attributable to the following:
As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.
Table:
 | 31 March 2019 | 31 March 2018 Restated See note 2
 | $M | $M
Deferred income tax assets in relation to: |  | 
Deferred revenue | 40.9 | 40.0
Tax value of carry forward losses of UK subsidiaries | 37.0 | 24.2
Tax value of carry forward losses of overseas subsidiaries | 6.2 | 6.4
Advanced capital allowances | 7.5 | 7.7
Share-based payments | 11.6 | 27.7
Other temporary differences | 11.8 | 14.7
Total | 115.0 | 120.7
Deferred income tax liabilities in relation to: |  | 
Intangible assets | 6.1 | 5.9
Deferred selling cost | 8.5 | 8.5
Other temporary differences | - | 0.1
Total | 14.6 | 14.5


Question: In what situations can the tax rate fluctuate?
Answer: if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project.
29. Share-based payments continued
The number of options outstanding and exercisable as at 31 March was as follows:
The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.
Table:
 | 2019 | 2018
 | Number | Number
Outstanding at 1 April | 303,880 | 248,263
Options granted in the year | 71,552 | 127,691
Dividend shares awarded | 3,343 | 1,306
Options forfeited in the year | – | (73,380)
Options exercised in the year | (229,378) | –
Outstanding at 31 March | 149,397 | 303,880
Exercisable at 31 March | – | 74,686


Question: In which year were the Dividend shares awarded larger?
Answer: 2019
Calculation: 3,343>1,306
7. LOANS PAYABLE
Plan B, a subsidiary of the Company, entered into a business loan agreement, prior to being acquired by the Company, with Tri Counties Bank dated March 14, 2014, in the original amount of $131 bearing interest at 4.95%. The loan agreement called for monthly payments of $2 and was scheduled to mature on March 14, 2019. Proceeds from the loan were used to purchase a pile driver and related equipment and is secured by the equipment. The loan was fully paid off during the year ended December 31, 2019.
Plan B entered into a business loan agreement prior to being acquired by the Company, with Tri Counties Bank dated April 9, 2014, in the original amount of $250 bearing interest at 4.95%. The loan agreement calls for monthly payments of $5 and was scheduled to mature on April 9, 2019. Proceeds from the loan were used to purchase racking inventory and related equipment. The loan was secured by the inventory and equipment. The loan was fully paid off during the year ended December 31, 2019.
On January 5, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $182 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on January 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $4.
On September 8, 2016, the Company entered into a loan agreement for the acquisition of a pile driver in the principal amount of $174 bearing interest at 5.5%. The loan agreement calls for monthly payments of $4 and is scheduled to mature on September 15, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $36.
On November 14, 2016, the Company entered into a 0% interest loan agreement for the acquisition of an excavator in the principal amount of $59. The loan agreement calls for monthly payments of $1 and is scheduled to mature on November 13, 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $13.
On December 23, 2016, the Company entered into a loan agreement for the acquisition of modular office systems and related furniture in the principal amount of $172 bearing interest at 4.99%. The loan agreement calls for 16 quarterly payments of $12 and is scheduled to mature in September 2020. The loan is secured by the equipment. The outstanding balance at December 31, 2019, is $35.
As of December 31, 2019 and 2018, loans payable are summarized as follows:
Table:
 | 2019 | 2018
Business loan agreement dated March 14, 2014 | - | 7
Business loan agreement dated April 9, 2014 | - | 19
Equipment notes payable | 88 | 241
Subtotal | 88 | 267
Less: Current position | (88) | (179)
Long-term position | - | $88


Question: What is the percentage of loan for the acquisition of an excavator that is outstanding?
Answer: 22.03
Calculation: (13/59) * 100
Available Liquidity
The following table sets forth our available liquidity for the periods indicated (in thousands):
The decrease in total liquidity is primarily attributable to $239.0 million of outstanding revolving credit facility borrowings and $48.0 million of payments to purchase property and equipment and software and distribution rights, partially offset by positive operating cash flows.
The Company and Official Payments Corporation, a wholly owned subsidiary, maintain a $140.0 million uncommitted overdraft facility with Bank of America, N.A. The overdraft facility acts as a secured loan under the terms of the Credit Agreement to provide an additional funding mechanism for timing differences that can occur in the bill payment settlement process. As of December 31, 2019, $138.5 million was available.
Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less. As of December 31, 2019, we had $121.4 million in cash and cash equivalents, of which $49.2 million was held by our foreign subsidiaries. If these funds were needed for our operations in the U.S., we may potentially be required to pay foreign and U.S. state income taxes to repatriate these funds. As of December 31, 2019, only the earnings in our Indian foreign subsidiaries are indefinitely reinvested. The earnings of all other foreign entities are no longer indefinitely reinvested. We are also permanently reinvested for outside book/tax basis differences related to foreign subsidiaries. These outside basis differences could reverse through sales of the foreign subsidiaries, as well as various other events, none of which are considered probable as of December 31, 2019.
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $121,398 | $148,502
Availability under revolving credit facility | 261,000 | 500,000
Total liquidity | $382,398 | $648,502


Question: What was the cash and cash equivalents in 2018?
Answer: $148,502
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES
Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.
Table:
 | December 31, | 
 | 2018 | 2019
Loans due from subsidiaries - non-current portion | 46,698 | 45,377
Loans due from subsidiaries - current portion | 2,064 | 2,123
Total | 48,762 | 47,500


Question: What is the schedule of repayment of the loan?
Answer: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043
part i item 1 entergy corporation , domestic utility companies , and system energy research spending entergy is a member of the electric power research institute ( epri ) . epri conducts a broad range of research in major technical fields related to the electric utility industry . entergy participates in various epri projects based on entergy's needs and available resources . the domestic utility companies contributed $ 1.5 million in 2003 , $ 2.1 million in 2002 , and $ 4 million in 2001 to epri . the non-utility nuclear business contributed $ 3 million in 2003 and 2002 and $ 2 million in 2001 to epri . employees employees are an integral part of entergy's commitment to serving its customers . as of december 31 , 2003 , entergy employed 14773 people. .

Table:
entergy arkansas | 1516
entergy gulf states | 1676
entergy louisiana | 918
entergy mississippi | 810
entergy new orleans | 375
system energy | -
entergy operations | 2902
entergy services | 2755
entergy nuclear operations | 3357
other subsidiaries | 255
total full-time | 14564
part-time | 209
total entergy | 14773
approximately 4900 employees are represented by the international brotherhood of electrical workers union , the utility workers union of america , and the international brotherhood of teamsters union. .

Question: what portion of the total entergy staff is employed at entergy operations?
Answer: 19.6%
Calculation: divide(2902, 14773)
Research and Development Expense
Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.
Table:
 | Year Ended December 31, |  | Change | 
 | 2018 | 2017 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $ 41,305 | $ 22,241 | $ 19,064 | 85.7%
% of revenue | 28% | 21% |  | 


Question: What is the change in the % of revenue?
Answer: 7
Calculation: 28 - 21
notes to consolidated financial statements the components of accumulated other comprehensive loss , net of related tax , are as follows: .

Table:
( millions ) as of december 31 | 2007 | 2006 | 2005
net derivative gains ( losses ) | $ 24 | $ 15 | $ -11 ( 11 )
net unrealized investment gains | 76 | 73 | 52
net foreign exchange translation | 284 | 118 | -119 ( 119 )
postretirement plans | -1110 ( 1110 ) | -1216 ( 1216 ) | -1077 ( 1077 )
accumulated other comprehensive loss | $ -726 ( 726 ) | $ -1010 ( 1010 ) | $ -1155 ( 1155 )
aon corporation .

Question: what is the net change in the balance of net foreign exchange translation from 2006 to 2007?
Answer: 166
Calculation: subtract(284, 118)
the weighted-average grant date fair value of altria group , inc . restricted stock and deferred stock granted during the years ended december 31 , 2014 , 2013 and 2012 was $ 53 million , $ 49 million and $ 53 million , respectively , or $ 36.75 , $ 33.76 and $ 28.77 per restricted or deferred share , respectively . the total fair value of altria group , inc . restricted stock and deferred stock vested during the years ended december 31 , 2014 , 2013 and 2012 was $ 86 million , $ 89 million and $ 81 million , respectively . stock options : altria group , inc . has not granted stock options since 2002 , and there have been no stock options outstanding since february 29 , 2012 . the total intrinsic value of options exercised during the year ended december 31 , 2012 was insignificant . note 12 . earnings per share basic and diluted earnings per share ( 201ceps 201d ) were calculated using the following: .

Table:
( in millions ) | for the years ended december 31 , 2014 | for the years ended december 31 , 2013 | for the years ended december 31 , 2012
net earnings attributable to altria group inc . | $ 5070 | $ 4535 | $ 4180
less : distributed and undistributed earnings attributable to unvested restricted and deferred shares | -12 ( 12 ) | -12 ( 12 ) | -13 ( 13 )
earnings for basic and diluted eps | $ 5058 | $ 4523 | $ 4167
weighted-average shares for basic and diluted eps | 1978 | 1999 | 2024
net earnings attributable to altria group , inc .
$ 5070 $ 4535 $ 4180 less : distributed and undistributed earnings attributable to unvested restricted and deferred shares ( 12 ) ( 12 ) ( 13 ) earnings for basic and diluted eps $ 5058 $ 4523 $ 4167 weighted-average shares for basic and diluted eps 1978 1999 2024 since february 29 , 2012 , there have been no stock options outstanding .
for the 2012 computation , there were no antidilutive stock options .
altria group , inc .
and subsidiaries notes to consolidated financial statements _________________________ altria_mdc_2014form10k_nolinks_crops.pdf 54 2/25/15 5:56 pm .

Question: what is the growth rate in net earnings attributable to altria group inc . from 2013 to 2014?
Answer: 11.8%
Calculation: subtract(5070, 4535), divide(#0, 4535)
Other Income (Expense), Net
Additional information relating to Other income (expense), net is as follows:
nm -not meaningful
The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).
Table:
 |  |  | (dollars in millions)  Increase/ (Decrease) | Increase/ (Decrease)
Years Ended December 31, | 2019 | 2018 | (dollars in millions) | 2019 vs. 2018
Interest income  | $ 121 | $ 94 | $ 27 | 28.7%
Other components of net periodic benefit cost  | 627 | 3,068 | (2,441) | (79.6)
Early debt extinguishment costs  | (3,604) | (725) | (2,879) | nm 
Other, net  | (44) | (73) | 29 | 39.7
Total  | $ (2,900) | $2,364 | $ (5,264) | nm 


Question: What was the pension and benefit charges in 2019?
Answer: $126 million
NOTE 15. ACCRUED EXPENSES AND OTHER PAYABLES
Accrued expenses and other payables consist of the following:
Personnel-related items comprise accrued management bonuses, accrued vacation days, accrued wage tax, social securities and pension premiums. Deferred revenue consists of the revenue relating to the undelivered elements of the arrangements, see Note 21 for more information. This part of revenue is deferred at their relative selling prices until delivery of these elements. Other includes accruals for VAT, other taxes and invoices to be received for goods and services.
Table:
 | December 31, | 
 | 2018 | 2019
Personnel-related items | 32,636 | 45,318
Deferred revenue | 28,255 | 32,146
Financing related items | – | 3,912
Current portion of lease liabilities | – | 7,002
Advanced payments from customers | 25,382 | 47,601
Supplier related items | 1,828 | 2,175
Marketing related items | 1,049 | 1,365
R&D projects | 1,209 | 1,109
Other | 8,634 | 9,215
Total accrued expenses and other payables | 98,993 | 149,843


Question: What is the change in Personnel-related items from 2018 to 2019?
Answer: 12682
Calculation:  45,318 - 32,636
The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated.
(1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
(2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration.
(3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.
Table:
 |  | Years ended December 31, | 
 | 2018 | 2019 | 
 | NT$ | NT$ | US$
 |  | (in thousands) | 
Audit Fees (1) | 52,794 | 62,040 | 2,074
Audit-related Fees (2) | 1,283 | 1,095 | 37
Tax Fees (3) | 4,304 | 3,943 | 132
Total | 58,381 | 67,078 | 2,243


Question: What is the average Audit-related Fees?
Answer: 1189
Calculation: (1,283 + 1,095) / 2
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE
When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.
Table:
 | 2019 | 2018 | 2017
EARNINGS PER SHARE |  |  | 
Net profit/(loss) for the year (USDm) | 166.0 | -34.8 | 2.4
Million shares |  |  | 
Weighted average number of shares | 74.3 | 73.4 | 62.3
Weighted average number of treasury shares | -0.3 | -0.3 | -0.3
Weighted average number of shares outstanding | 74.0 | 73.1 | 62.0
Dilutive effect of outstanding share options | 0.0 | - | -
Weighted average number of shares outstanding incl. dilutive effect of share options | 74.0 | 73.1 | 62.0
Basic earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04
Diluted earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04


Question: In which year was the weighted average number of shares largest?
Answer: 2019
Calculation: 74.3>73.4>62.3
Note 17 – Earnings (Loss) per Share
A summary of the calculation of basic and diluted earnings (loss) per share for the years ended December 31, 2019, 2018 and 2017 is as follows:
For each of the years ended December 31, 2019 and 2018, 5.7 million and 2.5 million, respectively, shares of unvested stock options, PSUs, RSUs and restricted stock were excluded from the calculation of diluted EPS due to their anti-dilutive effect.
For the year ended December 31, 2017, 3.2 million stock options were outstanding but were not included in the computation of diluted earnings (loss) per share because the options’ exercise prices were greater than the average market price of the common shares, therefore making them anti-dilutive under the treasury stock method.
Table:
(In thousands, except for per share amounts) | 2019 | 2018 | 2017
Numerator |  |  | 
Net Income (Loss) | $(52,982) | $(19,342) | $23,840
Denominator |  |  | 
Weighted average number of shares—basic | 47,836 | 47,880 | 48,153
Effect of dilutive securities: |  |  | 
Stock options | — | — | 406
Restricted stock and restricted stock units | — | — | 140
Weighted average number of shares—diluted | 47,836 | 47,880 | 48,699
Earnings (loss) per share—basic | $(1.11) | $(0.40) | $0.50
Earnings (loss) per share—diluted | $(1.11) | $(0.40) | $0.49


Question: What was the Net Income (Loss) in 2019?
Answer: $(52,982)