hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d)
Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.
Table:
 | Bonds | Bank loans | Finance lease liabilities | Interest payable | Derivative financial instruments
Group - 2018 | S$ Mil | S$ Mil | S$ Mil | S$ Mil | S$ Mil
As at 1 April 2017 | 8,726.6 | 2,306.3 | 198.2 | 142.7 | (245.3)
Financing cash flows (1) | (506.2) | 222.6 | (28.3) | (379.9) | 61.4
Non-cash changes: |  |  |  |  | 
Fair value adjustments | (65.4) | - | - | - | 107.8
Amortisation of bond discount | 3.2 | - | - | - | -
Foreign exchange movements | (273.3) | (58.5) | (0.5) | (8.5) | 11.5
Acquisition of subsidiary | - | 31.3 | 8.7 | - | 
Additions of finance lease | - | - | 4.8 | - | -
Interest expense | - | - | - | 383.6 | -
Adjustment | - | - | (78.3) | - | -
 | (335.5) | (27.2) | (65.3) | 375.1 | 119.3
As at 31 March 2018 | 7,884.9 | 2,501.7 | 104.6 | 137.9 | (64.6)


Question: How many categories of liabilities are there?
Answer: 5
Calculation: Bonds##Bank loans##Finance lease liabilities##Interest payable##Derivative financial instruments
Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017:
Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations.
As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.
Table:
 |  | Year Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Restricted stock | $ 4,013 | $ 3,249 | $ 1,986
Performance shares | 2,823 | 1,870 | 780
Total | $ 6,836 | $ 5,119 | $ 2,766


Question: What is the Restricted stock in 2019?
Answer: $ 4,013
Note 3 – Revenue
The following table disaggregates our revenue by major source for the year ended December 31, 2019:
(1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.
Table:
(In thousands) | Network Solutions | Services & Support | Total
Access & Aggregation | $289,980 | $58,894 | $348,874
Subscriber Solutions & Experience (1) | 144,651 | 8,269 | 152,920
Traditional & Other Products | 20,595 | 7,672 | 28,267
Total | $455,226 | $74,835 | $530,061


Question: What is the difference in total revenue between network solutions and services & support?
Answer: 380391
Calculation: $455,226-$74,835
3. MARKETABLE SECURITIES
As of December 31, 2019, the Company did not hold any marketable securities.
Table:
 |  | December 31, 2018 |  | 
(in thousands) | Amortized Cost | Unrealized Gains | Unrealized Losses | Fair Value
Municipal bonds | $44,802 | $13 | $(110) | $44,705
Corporate bonds | 48,499 | 23 | (226) | 48,296
 | $93,301 | $36 | $(336) | $93,001


Question: What is the value of the company's marketable securities as of December 31, 2019?
Answer: As of December 31, 2019, the Company did not hold any marketable securities.
Item 6. Selected Financial Data
Various factors affecting the comparability of the information included in the table above are discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Table:
 |  |  | Year Ended October 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (In thousands, except per share data)  |  | 
Net sales  | $3,440,258 | $3,236,004 | $3,342,226 | $2,816,057 | $2,803,480
Operating income  | 67,994 | 29,700 | 425,239 | 294,111 | 335,998
Net income  | 53,294 | 61,431 | 279,745 | 188,961 | 216,001
Basic earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Diluted earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Working capital  | 365,430 | 367,600 | 650,817 | 465,135 | 396,834
Total assets  | 1,774,134 | 1,659,440 | 1,733,243 | 1,422,700 | 1,246,752
Long-term debt, less current maturities  | 55,000 | — | — | — | —
Stockholders’ equity  | 1,417,675 | 1,387,893 | 1,432,862 | 1,190,262 | 1,029,861
Cash dividends declared per share  | $1.28 | $1.28 | $2.04 | $1.90 | $1.38


Question: What data does the table contain?
Answer: Selected Financial Data
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2002 2 . summary of significant accounting policies ( continued ) stock-based compensation pca entered into management equity agreements in june 1999 with 125 of its management-level employees . these agreements provide for the grant of options to purchase up to an aggregate of 6576460 shares of pca 2019s common stock at $ 4.55 per share , the same price per share at which pca holdings llc purchased common stock in the transactions . the agreement called for these options to vest ratably over a five-year period , or upon completion of an initial public offering , full vesting with contractual restrictions on transfer for a period of up to 18 months following completion of the offering . the options vested with the initial public offering in january 2000 , and the restriction period ended august , 2001 . in october 1999 , the company adopted a long-term equity incentive plan , which provides for grants of stock options , stock appreciation rights ( sars ) , restricted stock and performance awards to directors , officers and employees of pca , as well as others who engage in services for pca . option awards granted to officers and employees vest ratably over a four-year period , whereas option awards granted to directors vest immediately . under the plan , which will terminate on june 1 , 2009 , up to 4400000 shares of common stock is available for issuance under the long-term equity incentive plan . a summary of the company 2019s stock option activity , and related information for the years ended december 31 , 2002 , 2001 and 2000 follows : options weighted-average exercise price .

Table:
 | options | weighted-average exercise price
balance january 1 2000 | 6569200 | $ 4.55
granted | 1059700 | 11.92
exercised | -398138 ( 398138 ) | 4.55
forfeited | -26560 ( 26560 ) | 6.88
balance december 31 2000 | 7204202 | $ 5.62
granted | 953350 | 15.45
exercised | -1662475 ( 1662475 ) | 4.59
forfeited | -16634 ( 16634 ) | 11.18
balance december 31 2001 | 6478443 | $ 7.31
granted | 871000 | 19.55
exercised | -811791 ( 811791 ) | 5.52
forfeited | -63550 ( 63550 ) | 15.44
balance december 31 2002 | 6474102 | $ 9.10
clean proof : for cycle 12 .

Question: what is the total value of the balance of options as of december 31 , 2002 , in millions?
Answer: 58.9
Calculation: multiply(6474102, 9.10), divide(#0, const_1000000)
The following table sets forth our sources of revenue for each of the periods indicated (in thousands, except for percentages):
Subscription revenue increased by $69.9 million, or 15%, in 2019 when compared to 2018. Subscription revenue growth on a constant currency basis increased 16% in 2019 when compared to 2018. The increase was attributable to new business, which includes new customers, upsells, cross-sells, and renewals from existing customers.
Professional services revenue decreased by $31.3 million, or 48%, in 2019 when compared to 2018. The decrease of professional services revenue is attributable to the continued migration of implementation services to our global partners.
Subscription revenue increased by $76.3 million, or 19%, in 2018 when compared to 2017. The increase was attributable to new business, which included new customers, upsells, and renewals from existing customers. Professional services revenue decreased by $20.4 million, or 24%, in 2018 when compared to 2017. The decrease of professional services revenue is attributable to the execution of our strategic initiative to migrate much of our implementation services to our global partners.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Subscription revenue | $542,968 | $473,052 | $396,764
Percentage of subscription revenue to total revenue | 94.2% | 87.9% | 82.3%
Professional services revenue | $33,555 | $64,839 | $85,221
Percentage of professional services to total revenue | 5.8% | 12.1% | 17.7%
Total revenue | $576,523 | 537,891 | 481,985


Question: What is the change in Total Revenue between 2017 and 2018 as a percentage?
Answer: 11.6
Calculation: (($537,891-$481,985)/$481,985) * 100
The following table details our restructuring activities as reflected in the Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017:
(1) Other associated costs excludes non-cash cost of $1.9 million for the year ended December 31, 2018 related to sharebased compensation expense.
Table:
 |  | Year Ended December 31, | 
(In millions) | 2019 | 2018 | 2017
Continuing operations: |  |  | 
Other associated costs(1) | $ 60.3 | $ 13.9 | $ 14.3
Restructuring charges | 41.9 | 47.8 | 12.1
Total charges from continuing operations | 102.2 | 61.7 | 26.4
Charges included in discontinued operations | 2014 | 2014 | 2.4
Total charges | $ 102.2 | $ 61.7 | $ 28.8
Capital expenditures | $ 3.4 | $ 1.0 | $ 21.3


Question: What is the average Total charges for the 3 years?
Answer: 64.23
Calculation: (102.2+61.7+28.8)/3
BELL WIRELESS RESULTS
REVENUES
Bell Wireless operating revenues increased by 3.7% in 2019, compared to 2018, driven by greater postpaid and prepaid service revenues and higher product revenues.
Service revenues increased by 2.5% in 2019, compared to last year, driven by: • Continued growth in our postpaid and prepaid subscriber base coupled with rate increases • A greater mix of customers subscribing to higher-value monthly plans including unlimited data plans launched in June 2019 • The favourable year-over-year impact from the 2018 CRTC retroactive decision on wireless domestic wholesale roaming rates
These factors were partly offset by: • Greater sales of premium handsets and more customers subscribing to higher-value monthly plans • Lower data and voice overages driven by increased customer adoption of monthly plans with higher data allotments and richer voice plans
Product revenues increased by 6.6% in 2019, compared to last year, driven by greater sales of premium handsets and the impact of higher-value rate plans in our sales mix.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
External service revenues | 6,427 | 6,269 | 158 | 2.5%
Inter-segment service revenues | 49 | 48 | 1 | 2.1%
Total operating service revenues | 6,476 | 6,317 | 159 | 2.5%
External product revenues | 2,660 | 2,497 | 163 | 6.5%
Inter-segment product revenues | 6 | 4 | 2 | 50.0%
Total operating product revenues | 2,666 | 2,501 | 165 | 6.6%
Total Bell Wireless revenues | 9,142 | 8,818 | 324 | 3.7%


Question: What drove the change in product revenues in 2019?
Answer: greater sales of premium handsets and the impact of higher-value rate plans in our sales mix
Cash Flows
The following table sets forth selected consolidated cash flow information (in thousands):
Operating Activities Net cash provided by operating activities during the fiscal year ended August 31, 2019 was primarily due to increased accounts payable, accrued expenses and other liabilities, decreased inventories and non-cash expenses, partially offset by increased contract assets and accounts receivable. The increase in accounts payable, accrued expenses and other liabilities is primarily due to the timing of collections on accounts receivable sold under the securitization programs and the timing of purchases and cash payments. The decrease in inventories is primarily due to the adoption of ASU 2014-09 and the reclassification to contract assets for revenue recognized for over time customers, partially offset by an increase in inventories to support expected sales levels in the first quarter of fiscal year 2020. The increase in contract assets is due to the adoption of ASU 2014-09 and the timing of revenue recognition for over time customers. The increase in accounts receivable is primarily driven by the amended and new securitization programs and higher sales and timing of collections.
Investing Activities Net cash used in investing activities during the fiscal year ended August 31, 2019 consisted primarily of capital expenditures principally to support ongoing business in the DMS and EMS segments and expenditures for assets acquired in connection with the initial and second closings of the acquisition of certain assets of JJMD, partially offset by proceeds and advances from the sale of property, plant and equipment and cash receipts on sold receivables under the asset-backed securitization programs.
Financing Activities Net cash used in financing activities during the fiscal year ended August 31, 2019 was primarily due to: (i) payments for debt agreements, (ii) the repurchase of our common stock, (iii) dividend payments and (iv) treasury stock minimum tax withholding related to vesting of restricted stock. Net cash used in financing activities was partially offset by: (i) borrowings under debt agreements and (ii) net proceeds from the exercise of stock options and issuance of common stock under the employee stock purchase plan.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Net cash provided by (used in) operating activities | $1,193,066 | $(1,105,448) | $(1,464,085)
Net cash (used in) provided by investing activities | (872,454) | 1,240,914 | 2,141,263
Net cash used in financing activities | (415,772) | (47,044) | (404,546)
Effect of exchange rate changes on cash and cash equivalents | 554 | (20,392) | 5,228
Net (decrease) increase in cash and cash equivalents | $(94,606) | $68,030 | $277,860


Question: What was the total percentage change in Effect of exchange rate changes on cash and cash equivalents between 2017 and 2019?
Answer: -89.4
Calculation: ((554-5,228)/5,228) * 100
Change in Product Mix and Technology Migration
Because the price of wafers processed with different technologies varies significantly, the mix of wafers that we produce is among the primary factors that affect our revenues and profitability. The value of a wafer is determined principally by the complexity and performance of the processing technology used to produce the wafer, as well as by the yield and defect density. Production of devices with higher levels of functionality and performance, with better yields and lower defect density as well as with greater system-level integration requires better manufacturing expertise and generally commands higher wafer prices. The increase in price generally has more than offset associated increases in production cost once an appropriate economy of scale is reached.
Prices for wafers of a given level of technology generally decline over the processing technology life cycle. As a result, we have continuously been migrating to increasingly sophisticated technologies to maintain the same level of profitability. We began our volume production with 65-nanometer and 40-nanometer technologies in 2006 and 2009, respectively. We introduced our 28-nanometer technology to customers in 2011 and started large-scale commercial production in 2014. Our 28nm and below technologies contributed approximately 17.1%, 15.2% and 11.3% of our foundry revenue in 2017, 2018 and 2019 respectively.
Table:
 |  | Years Ended December 31, | 
Process Technologies | 2017 | 2018 | 2019
 | % | % | %
14 nanometers and under | 0.9 | 2.6 | 0.0
28 nanometers | 16.2 | 12.6 | 11.3
40 nanometers | 28.4 | 25.3 | 23.1
65 nanometers | 12.3 | 12.5 | 14.7
90 nanometers | 4.9 | 8.3 | 13.6
0.11/0.13 micron | 11.5 | 11.6 | 12.6
0.15/0.18 micron | 12.4 | 13.7 | 13.1
0.25/0.35 micron | 10.0 | 10.1 | 8.7
0.50 micron or higher | 3.4 | 3.3 | 2.9
Total | 100.0 | 100.0 | 100.0


Question: What percentage of total was 90 nanometers in 2019?
Answer: 13.6
Calculation: (13.6 / 100) * 100
Key Business Metrics
In addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business, measure our performance, develop financial forecasts, and make strategic decisions.
Devices Sold
Devices sold represents the number of wearable devices that are sold during a period, net of expected returns. Devices sold does not include sales of accessories. Growth rates between devices sold and revenue are not necessarily correlated because our revenue is affected by other variables, such as the types of products sold during the period, the introduction of new product offerings with differing U.S. manufacturer’s suggested retail prices, or MSRPs, and sales of accessories and premium services.
Active Users
We grow our community of users through device sales and investment in software to drive engagement. We define an active user as a registered Fitbit user who, within the three months prior to the date of measurement, has (a) an active Fitbit Premium or Fitbit Coach subscription, (b) paired a wearable device or Aria scale with his or her Fitbit account, or (c) logged at least 100 steps with a wearable device or a weight measurement using an Aria scale. Active users can be new users who joined the community during the past 90 days, existing users who have remained active, or previously active users who were inactive for 90 days or greater, if they meet the preceding definition of an active user. The active user number excludes users who have downloaded our mobile apps without purchasing any of our wearable devices and users who have downloaded free versions of Fitbit Coach but are not subscribers to its paid premium offerings.
Table:
 |  | For the Year Ended or As of December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Devices sold | 15,988 | 13,939 | 15,343
Active users | 29,566 | 27,627 | 25,367
Adjusted EBITDA | $(128,333) | $(31,361) | $(52,158)
Free cash flow | $(193,363) | $60,327 | $(24,919)


Question: How many devices were sold in 2019?
Answer: 15,988
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 change in Loans due from subsidiaries - current portion from 2018 to 2019?
Answer: 59
Calculation: 2,123-2,064
Management Discussion and Analysis
Associates
"nm" denotes not meaningful.
Notes: (1) Based on Singapore Financial Reporting Standards (International).
(2) Assuming constant exchange rates for the regional currencies (Indian Rupee, Indonesian Rupiah, Philippine Peso and Thai Baht) from FY 2018.
(3) Share of results excluded the Group’s share of the associates’ significant one-off items which have been classified as exceptional items of the Group.
(4) Singtel holds an equity interest of 21.0% in Intouch which has an equity interest of 40.5% in AIS.
(5) Bharti Telecom Limited (BTL) holds an equity interest of 50.1% in Airtel as at 31 March 2019. In BTL’s standalone books, its loss comprised mainly interest charges on its borrowings.
(5) Bharti Telecom Limited (BTL) holds an equity interest of 50.1% in Airtel as at 31 March 2019. In BTL’s standalone books, its loss comprised mainly interest charges on its borrowings.
(6) Singtel ceased to own units in NetLink Trust following the sale to NetLink NBN Trust in July 2017 but continues to have an interest of 24.8% in NetLink NBN Trust, the holding company of NetLink Trust. The share of results included Singtel’s amortisation of deferred gain of S$20 million (FY 2018: S$32 million) on assets previously transferred to NetLink Trust, but excluded the fair value adjustments recorded by NetLink NBN Trust in respect of its acquisition of units in NetLink Trust.
(7) Include the share of results of Singapore Post Limited.
Table:
 | Financial Year ended 31 March |  |  | 
 | 2019 | 2018 | Change | Change in constant currency (2)
 | (S$ million) | (S$ million) | (%) | (%)
Group share of associates' pre-tax proﬁts (3) | 1,536 | 2,461 | -37.6 | -36.2
Share of post-tax proﬁts |  |  |  | 
Telkomsel | 843 | 1,031 | -18.3 | -12.4
AIS | 286 | 292 | -1.7 | -3.9
Globe (3) |  |  |  | 
- ordinary results | 251 | 180 | 39.3 | 45.3
- exceptional items | - | 22 | nm | nm
 | 251 | 202 | 23.9 | 29.1
Intouch (3) (4) |  |  |  | 
- operating results | 101 | 106 | -4.4 | -6.5
- amortisation of acquired intangibles | (22) | (21) | 8.3 | 5.9
 | 79 | 86 | -7.5 | -9.5
Airtel (3) | (131) | 101 | nm | nm
BTL (5) | (40) | (18) | 127.8 | 140.9
 | (171) | 83 | nm | nm
Regional associates (3) | 1,287 | 1,694 | -24.0 | -21.5
NetLink NBN Trust/ NetLink Trust (6) | 48 | 72 | -32.9 | -32.9
Other associates (3) (7) | 47 | 57 | -17.6 | -17.6
Group share of associates’ post-tax proﬁts (3) | 1,383 | 1,823 | -24.1 | -21.8


Question: What is BTL's losses mainly comprised of?
Answer: interest charges on its borrowings
entergy louisiana , inc . management's financial discussion and analysis results of operations net income 2004 compared to 2003 net income decreased $ 18.7 million primarily due to lower net revenue , partially offset by lower other operation and maintenance expenses . 2003 compared to 2002 net income increased slightly primarily due to higher net revenue and lower interest charges , almost entirely offset by higher other operation and maintenance expenses , higher depreciation and amortization expenses , and higher taxes other than income taxes . net revenue 2004 compared to 2003 net revenue , which is entergy louisiana's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits . following is an analysis of the change in net revenue comparing 2004 to 2003. .

Table:
 | ( in millions )
2003 net revenue | $ 973.7
price applied to unbilled sales | -31.9 ( 31.9 )
deferred fuel cost revisions | -29.4 ( 29.4 )
rate refund provisions | -12.2 ( 12.2 )
volume/weather | 17.0
summer capacity charges | 11.8
other | 2.3
2004 net revenue | $ 931.3
the price applied to the unbilled sales variance is due to a decrease in the fuel price included in unbilled sales in 2004 caused primarily by the effect of nuclear plant outages in 2003 on average fuel costs .
the deferred fuel cost revisions variance resulted from a revised unbilled sales pricing estimate made in the first quarter of 2003 to more closely align the fuel component of that pricing with expected recoverable fuel costs .
rate refund provisions caused a decrease in net revenue due to additional provisions recorded in 2004 compared to 2003 for potential rate actions and refunds .
the volume/weather variance is due to a total increase of 620 gwh in weather-adjusted usage in all sectors , partially offset by the effect of milder weather on billed sales in the residential and commercial sectors .
the summer capacity charges variance is due to the amortization in 2003 of deferred capacity charges for the summer of 2001 compared to the absence of the amortization in 2004 .
the amortization of these capacity charges began in august 2002 and ended in july 2003. .

Question: what is the growth rate in net revenue in 2004 for entergy louisiana?
Answer: -4.4%
Calculation: subtract(931.3, 973.7), divide(#0, 973.7)