hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Movements in Class A ordinary share capital
Class A shares as of June 30, 2019 and June 30, 2018 does not include 911,367 and 827,871 shares of restricted stock outstanding, respectively, that are subject to forfeiture or repurchase.
Table:
 | Number of Shares | Amount
 |  | (U.S. $ in thousands)
Details |  | 
Balance as of June 30, 2017 | 91,979,704 | $9,198
Conversion of Class B ordinary shares | 5,861,707 | 587
Exercise of share options | 1,902,084 | 190
Issuance for settlement of RSUs | 5,253,809 | 525
Vesting of share options that were early exercised | 374,496 | 37
Balance as of June 30, 2018 | 105,371,800 | 10,537
Conversion of Class B ordinary shares | 5,219,947 | 522
Exercise of share options | 1,496,875 | 150
Issuance for settlement of RSUs | 4,674,873 | 467
Vesting of share options that were early exercised | 510,071 | 51
Balance as of June 30, 2019 | 117,273,566 | $11,727


Question: What is the average annual number of shares of restricted stock outstanding for both years ended June 30, 2018 and 2019?
Answer: 869619
Calculation: (911,367+827,871)/2
NOTE 17—SPECIAL CHARGES (RECOVERIES)
Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.
Table:
 |  | Year Ended June 30, | 
 | 2019 | 2018 | 2017
Fiscal 2019 Restructuring Plan | $28,318 | $— | $—
Fiscal 2018 Restructuring Plan | 515 | 10,154 | —
Fiscal 2017 Restructuring Plan | 898 | 7,207 | 33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan | (620) | 279 | (340)
Acquisition-related costs | 5,625 | 4,805 | 15,938
Other charges (recoveries) | 983 | 6,766 | 14,193
Total | $35,719 | $29,211 | $63,618


Question: What is the total charges for Fiscal year 2019?
Answer: 35,719
Service Revenue by Segment
The following table presents the breakdown of service revenue by segment (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding
Service revenue increased 2%, driven by an increase in software and solution support offerings. Service revenue increased in the Americas and EMEA segments, partially offset by decreased revenue in our APJC segment.
Table:
 |  | Years Ended |  | 2019 vs. 2018 | 
Years Ended | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Service revenue: |  |  |  |  | 
Americas | $ 8,173 | $ 7,982 | $7,864 | $191 | 2%
Percentage of service revenue | 63.4% | 63.3% | 63.9% |  | 
EMEA | 2,854 | 2,754 | 2,635 | 100 | 4%
Percentage of service revenue | 22.1% | 21.8% | 21.4% |  | 
APJC | 1,872 | 1,885 | 1,801 | (13) | (1)%
Percentage of service revenue | 14.5% | 14.9% | 14.7% |  | 
Total | $ 12,899 | $ 12,621 | $12,300 | $278 | 2%


Question: Why did service revenue increase?
Answer: an increase in software and solution support offerings.
32. Provisions for post-employment benefits plans and similar obligations
Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
The most important performance-based pension plans are described in the following.
Table:
€ million | 30/9/2018 | 30/9/2019
Provisions for post-employment benefits plans (employer’s commitments) | 344 | 414
Provisions for indirect commitments | 12 | 17
Provisions for voluntary pension benefits | 0 | 0
Provisions for post-employment benefit plans | 71 | 78
 | 427 | 509
Provisions for obligations similar to pensions | 41 | 34
 | 468 | 543


Question: What are the benefits under the different plans based on?
Answer: The benefits under the different plans are based on performance and length of service.
Consolidated income statement
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 | Note | 2019 | (Restated)1 2018
 |  | £m | £m
Revenue | 5 | 355.1 | 330.1
Administrative expenses |  | (112.3) | (108.8)
Share of profit from joint ventures | 16 | 0.9 | –
Operating profit | 6 | 243.7 | 221.3
Finance costs | 9 | (10.2) | (10.6)
Profit on the sale of subsidiary | 10 | 8.7 | –
Profit before taxation |  | 242.2 | 210.7
Taxation | 11 | (44.5) | (39.6)
Profit for the year attributable to equity holders of the parent |  | 197.7 | 171.1
Basic earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 21.00 | 17.74
Diluted earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 20.94 | 17.68


Question: In which year was Operating profit larger?
Answer: 2019
Calculation: 243.7>221.3
10/27/13 10/26/14 10/25/15 10/30/16 10/29/17 10/28/18 applied materials , inc . s&p 500 rdg semiconductor composite part ii item 5 : market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities market information applied 2019s common stock is traded on the nasdaq global select market under the symbol amat . as of december 7 , 2018 , there were 2854 registered holders of applied common stock . performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 27 , 2013 through october 28 , 2018 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 27 , 2013 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index *assumes $ 100 invested on 10/27/13 in stock or 10/31/13 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2018 standard & poor 2019s , a division of s&p global . all rights reserved. .

Table:
 | 10/27/2013 | 10/26/2014 | 10/25/2015 | 10/30/2016 | 10/29/2017 | 10/28/2018
applied materials | 100.00 | 121.04 | 96.67 | 171.69 | 343.16 | 198.27
s&p 500 index | 100.00 | 117.27 | 123.37 | 128.93 | 159.40 | 171.11
rdg semiconductor composite index | 100.00 | 128.42 | 126.26 | 154.41 | 232.29 | 221.61
.

Question: what is the roi for applied materials if the investment made on october 2013 was sold 5 years later?
Answer: 98.27%
Calculation: subtract(198.27, const_100), divide(#0, const_100)
Trade Accounts Receivable
The Company’s trade accounts receivable, net, consisted of the following (in thousands):
(1) Included in “Receivables, net” in the accompanying Consolidated Balance Sheets.
(2) Included in “Deferred charges and other assets” in the accompanying Consolidated Balance Sheets.
The Company’s noncurrent trade accounts receivable result from (1) contracts with customers that include renewal provisions, and (2) contracts with customers under multi-year arrangements. For contracts that include renewal provisions, revenue is recognized up-front upon satisfaction of the associated performance obligations, but payments are received upon renewal. Renewals occur in bi-annual and annual increments over the associated expected contract term, the majority of which range from two to five years. The Company’s contracts with customers under multi-year arrangements generally have three-year terms and are invoiced annually at the beginning of each annual coverage period. The Company records a receivable related to revenue recognized under multi-year arrangements as the Company has an unconditional right to invoice and receive payment in the future related to these arrangements.
Where the timing of revenue recognition differs from the timing of invoicing and payment, the Company has determined that its contracts do not include a significant financing component. A substantial amount of the consideration promised by the customer under the contracts that include renewal provisions is variable, and the amount and timing of that consideration varies based on the occurrence or nonoccurrence of future events that are not substantially within the Company’s control. With respect to multi-year year arrangements, there is minimal difference between the consideration received and the cash selling price, any offered discounts are driven by volume, and the contracts are of short duration resulting in insignificant interest. Thus, the primary purpose of the invoicing terms on the multi-year arrangements is to provide the customer with a simplified and predictable way of purchasing certain products, not to provide financing or to receive financing from the Company’s customer.
Table:
 | December 31, | 
 | 2019 | 2018
Trade accounts receivable, net, current (1) | $375,136 | $335,377
Trade accounts receivable, net, noncurrent (2) | 26,496 | 15,948
 | $401,632 | $351,325


Question: Where is Trade accounts receivable, net, current included in?
Answer: in “Receivables, net” in the accompanying Consolidated Balance Sheets.
Item 6: Selected Financial Data
The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K.
(1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively.
(3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property.
(5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.
Table:
 | Fiscal 2019 (2) | Fiscal 2018(1)(2) | Fiscal 2017(2) | Fiscal 2016 (2)(3)(5) | Fiscal 2015(2)(4)
 |  |  | (Dollars in thousands, except per share data) |  | 
Consolidated Statements of Operations Data: |  |  |  |  | 
Revenues | $589,464 | $529,675 | $548,441 | $383,881 | $282,358
Gross profit | 237,496 | 210,339 | 215,597 | 102,682 | 85,738
Net income (loss) | 39,346 | 104,036 | 40,913 | (6,557) | (1,523)
Basic net income (loss) per share | 0.52 | 1.42 | 0.57 | (0.10) | (0.03)
Diluted net income (loss) per share | 0.51 | 1.38 | 0.55 | (0.10) | (0.03)
Consolidated Balance Sheets Data: |  |  |  |  | 
Cash, cash equivalents and marketable securities | $220,872 | $149,003 | $140,172 | $108,905 | $187,589
Working capital | 282,483 | 235,302 | 213,693 | 172,002 | 214,437
Total assets | 839,882 | 728,222 | 646,574 | 618,982 | 342,723
Term loan, net of current portion | 15,639 | 34,971 | 87,228 | 125,475 | —
Total stockholders' equity | 640,997 | 580,164 | 458,637 | 401,056 | 294,681
Number of employees | 1,836 | 1,676 | 1,685 | 1,571 | 958


Question: What is the change in Revenues from 2019 to 2018?
Answer: 59789
Calculation: 589,464-529,675
34 Subsidiaries, joint ventures and associates (continued)
Other entities
Intu (SGS) Finance plc and Intu Metrocentre Finance plc are consolidated as subsidiaries in these financial statements but are not listed in the table above as the Group does not own the shares in these companies. These companies are vehicles set up on behalf of the Group for the sole purpose of issuing some of the Group’s listed debt. The Group’s obligations in respect of this debt via a back-to-back intercompany loan agreement between these companies and other Group companies, and security over investment property via a deed of charge between the security trustees and other Group companies, mean that the Group is deemed to have control of these companies.
Non-controlling interests
By virtue of their 40 per cent interest in The Metrocentre Partnership, GIC Real Estate is entitled to appoint 40 per cent of the directors of Metrocentre (GP) Limited. GIC Real Estate through an intermediate entity also owns a 40 per cent interest in the capital of Metrocentre Lancaster LLP. £58.2 million of the non-controlling interest losses shown in the balance sheet at 31 December 2019 (2018: £12.7 million earnings) and £70.9 million of the non-controlling interest share of loss shown in the income statement for the year ended 31 December 2019 (2018: share of loss £41.5 million) relates to GIC Real Estate’s interest in these entities. Set out below is the summarised financial information of The Metrocentre Partnership and Metrocentre LLP at 100 per cent, as consolidated:
The balance sheet includes a non-controlling interest recoverable amount of £58.2 million (2018: £12.7 million attributable to noncontrolling interest). This amount is considered to be recoverable in view of the £195.4 million owed to the non-controlling interest (which is included in the Group’s borrowings in note 23).
Table:
£m | 2019 | 2018
Summarised income statement |  | 
Revenue | 64.0 | 68.3
Loss for the year | (177.2) | (103.7)
Summarised balance sheet |  | 
Investment and development property | 676.8 | 841.8
Borrowings – 4.125% bonds 2023 | (480.5) | (479.5)
Borrowings – compound financial instrument | (488.5) | (473.8)
Other net liabilities | (27.7) | (31.2)
Net liabilities | (319.9) | (142.7)


Question: What is the net liabilities in 2019?
Answer: 319.9
Expenditure on R&D
TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai.
Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:
Table:
Expenditure on R&D and innovation | Unconsolidated |  | Consolidated | 
 | FY 2019 | FY 2018 | FY 2019 | FY 2018
a. Capital | 2 | - | 2 | -
b. Recurring | 303 | 295 | 306 | 298
c. Total R&D expenditure (a+b) | 305 | 295 | 308 | 298
d. Innovation center expenditure | 1,285 | 1,079 | 1,352 | 1,202
e. Total R&D and innovation expenditure (c+d) | 1,590 | 1,374 | 1,660 | 1,500
f. R&D and innovation expenditure as a percentage of total turnover | 1.3% | 1.4% | 1.1% | 1.2%


Question: Where do the R&D centers operate in India?
Answer: Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai
grants of restricted awards are subject to forfeiture if a grantee , among other conditions , leaves our employment prior to expiration of the restricted period . new grants of restricted awards generally vest one year after the date of grant in 25% ( 25 % ) increments over a four year period , with the exception of tsrs which vest after a three year period . the following table summarizes the changes in non-vested restricted stock awards for the years ended may 31 , 2013 and 2012 ( share awards in thousands ) : shares weighted average grant-date fair value .

Table:
 | shares | weighted averagegrant-datefair value
non-vested at may 31 2011 | 869 | $ 40
granted | 472 | 48
vested | -321 ( 321 ) | 40
forfeited | -79 ( 79 ) | 43
non-vested at may 31 2012 | 941 | 44
granted | 561 | 44
vested | -315 ( 315 ) | 43
forfeited | -91 ( 91 ) | 44
non-vested at may 31 2013 | 1096 | $ 44
the total fair value of share awards vested during the years ended may 31 , 2013 , 2012 and 2011 was $ 13.6 million , $ 12.9 million and $ 10.8 million , respectively .
we recognized compensation expense for restricted stock of $ 16.2 million , $ 13.6 million , and $ 12.5 million in the years ended may 31 , 2013 , 2012 and 2011 , respectively .
as of may 31 , 2013 , there was $ 33.5 million of total unrecognized compensation cost related to unvested restricted stock awards that is expected to be recognized over a weighted average period of 2.5 years .
employee stock purchase plan we have an employee stock purchase plan under which the sale of 2.4 million shares of our common stock has been authorized .
employees may designate up to the lesser of $ 25000 or 20% ( 20 % ) of their annual compensation for the purchase of stock .
the price for shares purchased under the plan is 85% ( 85 % ) of the market value on the last day of the quarterly purchase period .
as of may 31 , 2013 , 1.0 million shares had been issued under this plan , with 1.4 million shares reserved for future issuance .
we recognized compensation expense for the plan of $ 0.5 million in the years ended may 31 , 2013 , 2012 and 2011 .
the weighted average grant-date fair value of each designated share purchased under this plan during the years ended may 31 , 2013 , 2012 and 2011 was $ 6 , $ 7 and $ 6 , respectively , which represents the fair value of the 15% ( 15 % ) discount .
stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant in 25% ( 25 % ) increments over a four year period .
the plans provide for accelerated vesting under certain conditions .
there were no options granted under the plans during the years ended may 31 , 2013 and may 31 , 2012. .

Question: what was the average unrecognized compensation cost related to unvested restricted stock per year?
Answer: $ 13.4 million
Calculation: divide(33.5, 2.5)
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 was the change in Subscription Revenue between 2018 and 2019?
Answer: 69916
Calculation: ($542,968-$473,052)
ACCOUNTING POLICY
We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value. We reverse a previous writedown to net realizable value, not to exceed the original recognized cost, if the inventories later increase in value.
EXPLANATORY INFORMATION
Cost of equipment sales and merchandise for resale includes $2,496 million of inventory costs for 2019 (2018 – $2,515 million).
Table:
 | As at December 31 | As at December 31
(In millions of dollars) | 2019 | 2018
Wireless devices and accessories | 380 | 399
Other finished goods and merchandise | 80 | 67
Total inventories | 460 | 466


Question: How is inventories, including wireless devices and merchandise for resale measured?
Answer: We measure inventories, including wireless devices and merchandise for resale, at the lower of cost (determined on a weighted average cost basis for Wireless devices and accessories and a first-in, first-out basis for other finished goods and merchandise) and net realizable value.
24 2017 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2017 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017
jkhy | 100.00 | 138.34 | 177.10 | 195.72 | 267.64 | 322.60
peer group | 100.00 | 117.87 | 161.90 | 203.87 | 233.39 | 271.10
s&p 500 | 100.00 | 120.60 | 150.27 | 161.43 | 167.87 | 197.92
this comparison assumes $ 100 was invested on june 30 , 2012 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. ; bottomline technology , inc. ; broadridge financial solutions ; cardtronics , inc. ; convergys corp. ; corelogic , inc. ; dst systems , inc. ; euronet worldwide , inc. ; fair isaac corp. ; fidelity national information services , inc. ; fiserv , inc. ; global payments , inc. ; moneygram international , inc. ; ss&c technologies holdings , inc. ; total systems services , inc. ; tyler technologies , inc. ; verifone systems , inc. ; and wex , inc.. .

Question: what was the percentage change in the s&p 500 stock performance from 2014 to 2015
Answer: 7.42%
Calculation: subtract(161.43, 150.27), divide(#0, 150.27)