hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
(1) Intersegment revenues reflect licensing and service fees charged between segments.
Table:
 |  | Year Ended December 31, 2019 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,219 | $1,676 | $2,031 | $5,926
Intersegment net revenues (1) | — | 43 | — | 43
Segment net revenues | $2,219 | $1,719 | $2,031 | $5,969
Segment operating income | $850 | $464 | $740 | $2,054
 |  | Year Ended December 31, 2018 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,458 | $2,238 | $2,086 | $6,782
Intersegment net revenues (1) | — | 53 | — | 53
Segment net revenues | $2,458 | $2,291 | $2,086 | $6,835
Segment operating income | $1,011 | $685 | $750 | $2,446
 |  | Year Ended December 31, 2017 |  | 
 | Activision | Blizzard | King | Total
Segment Revenues |  |  |  | 
Net revenues from external customers | $2,628 | $2,120 | $1,998 | $6,746
Intersegment net revenues (1) | — | 19 | — | 19
Segment net revenues | $2,628 | $2,139 | $1,998 | $6,765
Segment operating income | $1,005 | $712 | $700 | $2,417


Question: What is the percentage change in segment operating income from Activision between 2018 and 2019?
Answer: -15.92
Calculation: (($850-$1,011)/$1,011) * 100
10. Other financial result
The other financial income and expenses from financial instruments are assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions. Besides income and expenses from the measurement of financial instruments (except derivatives in hedging relationships in accordance with IAS 39), this also includes the measurement of foreign currency positions according to IAS 21.
The total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships totalled €17 million (2017/18: €−14 million). In addition, the other financial result reflects €−5 million (2017/18: €4 million) in currency effects resulting from the translation of the financial statements of foreign subsidiaries that are recognised through profit or loss in the year the subsidiary is deconsolidated or in the year business activities are discontinued. In addition, impairment losses on financial assets amounting to €2 million (2017/18: €0 million) were recognised in the reporting period.
Table:
€ million | 2017/2018 | 2018/2019
Other financial income | 182 | 159
thereof currency effects | (126) | (112)
thereof hedging transactions | (16) | (39)
Other financial expenses | −184 | −158
thereof currency effects | (−152) | (−116)
thereof hedging transactions | (−3) | (−18)
Other financial result | −2 | 1
thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39): | (−16) | (17)
thereof cash flow hedges: |  | 
ineffectiveness | (7) | (−1)


Question: What was the total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships?
Answer: €17 million
Cost of Revenues and Gross Margin
Cost of revenues in 2019 decreased by $4.3 million, or 16%, as compared to 2018. The decrease was primarily driven by a reduction in the number of global services and cloud infrastructure personnel, which led to a decrease of $2.2 million in compensation and benefits expense, including stock-based compensation expense, as compared to 2018. This reduction in headcount also contributed to a decrease in allocated facilities and information technology costs of $0.5 million in 2019. We also experienced a decrease of $0.9 million in hosting costs in 2019, due to a decline in the usage of our hosted platform as compared to 2018. Additionally, depreciation decreased $0.5 million in 2019, due to the nature and timing of capital expenditures and internal projects as compared to 2018.
Our gross margin decreased to 53% during 2019, as compared to 54% during 2018. This was primarily due to our revenues, net declining during the year at a slightly faster rate than the corresponding decrease in costs.
Table:
 | Years Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Cost of revenues | $22,843 | $27,154 | $(4,311) | (16)%
Gross profit | 26,193 | 31,477 | (6,284) | (17)
Gross margin | 53% | 54% |  | 


Question:  What is the company's average gross profit in 2018 and 2019?
Answer: 28835
Calculation: (31,477 + 26,193)/2
(iii) Contract balances
Increases in the balance of accrued and unearned revenue during the year relate to the acquisition of Sigma Systems (refer to Note 24). Additionally, the increase in accrued revenue was a result of software licences deployed on contract inception but have yet to be billed to the customer.
Revenues recognised in the current reporting period that was included in deferred revenue at the beginning of the reporting period was $22,251,000, representing support and maintenance performed during the period.
Table:
 | 2019 | 2018
 | $’000 | $’000
Accrued revenue | 27,817 | 5,824
Unearned revenue | 27,069 | 22,914


Question: How much was the unearned revenue for 2019?
Answer: 27,069
10. Other financial result
The other financial income and expenses from financial instruments are assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions. Besides income and expenses from the measurement of financial instruments (except derivatives in hedging relationships in accordance with IAS 39), this also includes the measurement of foreign currency positions according to IAS 21.
The total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships totalled €17 million (2017/18: €−14 million). In addition, the other financial result reflects €−5 million (2017/18: €4 million) in currency effects resulting from the translation of the financial statements of foreign subsidiaries that are recognised through profit or loss in the year the subsidiary is deconsolidated or in the year business activities are discontinued. In addition, impairment losses on financial assets amounting to €2 million (2017/18: €0 million) were recognised in the reporting period.
Table:
€ million | 2017/2018 | 2018/2019
Other financial income | 182 | 159
thereof currency effects | (126) | (112)
thereof hedging transactions | (16) | (39)
Other financial expenses | −184 | −158
thereof currency effects | (−152) | (−116)
thereof hedging transactions | (−3) | (−18)
Other financial result | −2 | 1
thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39): | (−16) | (17)
thereof cash flow hedges: |  | 
ineffectiveness | (7) | (−1)


Question: What was the change in Other financial income in  2018/2019 from 2017/2018?
Answer: -23
Calculation: 159-182
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 does the table show?
Answer: Accrued expenses and other payables
25. Deferred income
The Group’s deferred income balances relate solely to revenue from contracts with customers.
Table:
 | 2019 | 2018
 | $ million | $ million
Current | 53.2 | 55.2
Non-current | 13.6 | 14.4
 | 66.8 | 69.6


Question: What was the change in Current deferred income?
Answer: -2
Calculation: 53.2-55.2
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
6. NOTES RECEIVABLE AND OTHER NON-CURRENT ASSETS
Notes receivable and other non-current assets consisted of the following:
The reduction in Long-term prepaid ground rent is a result of the reclassification of assets to the Right-of-use asset in connection with the Company’s adoption of the new lease accounting standard.
Table:
 | As of | 
 | December 31, 2019 | December 31, 2018
Long-term prepaid ground rent | $— | $607.5
Notes receivable | 1.1 | 1.0
Other miscellaneous assets | 405.3 | 354.1
Notes receivable and other non-current assets | $406.4 | $962.6


Question: What was the change in Other miscellaneous assets between 2018 and 2019?
Answer: 51.2
Calculation: 405.3-354.1
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 was the percentage change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
Answer: 20.35
Calculation: ((414-344)/344) * 100
We utilized a comprehensive approach to evaluate and document the impact of the guidance on our current accounting policies and practices in order to identify material differences, if any, that would result from applying the new requirements to our revenue contracts. We did not identify any material differences resulting from applying the new requirements to our revenue contracts. In addition, we did not identify any significant changes to our business processes, systems, and controls to support recognition and disclosure requirements under the new guidance. We adopted the provisions of Topic 606 in fiscal 2019 utilizing the modified retrospective method. We recorded a $0.5 million cumulative effect adjustment, net of tax, to the opening balance of fiscal 2019 retained earnings, a decrease to receivables of $7.6 million, an increase to inventories of $2.8 million, an increase to prepaid expenses and other current assets of $6.9 million, an increase to other accrued liabilities of $1.4 million, and an increase to other noncurrent liabilities of $0.2 million. The adjustments primarily related to the timing of recognition of certain customer charges, trade promotional expenditures, and volume discounts.
The effect of the changes made to our Consolidated Balance Sheet as of May 26, 2019 for the adoption of Topic 606 was as follows:
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts)
Table:
Current assets | As Reported | Adjustments | Balances without Adoption of Topic 606
Receivables, less allowance for doubtful accounts | $831.7 | $8.7 | $840.4
Inventories . | 1,571.7 | (3.1) | 1,568.6
Prepaid expenses and other current assets | 93.8 | (16.6) | 77.2
Current liabilities |  |  | 
Other accrued liabilities | 691.6 | (1.1) | 690.5
Other noncurrent liabilities . | 1,951.8 | (2.5) | 1,949.3


Question: What is the percentage change of the balance of inventories after being adjusted?
Answer: -0.2
Calculation: ((1,568.6-1,571.7)/1,571.7 ) * 100
stockholder return performance graph the following graph compares the cumulative 5-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index . the graph assumes that the value of the investment in our common stock on january 2 , 2010 and in each index on december 31 , 2009 ( including reinvestment of dividends ) was $ 100 and tracks it each year thereafter on the last day of cadence 2019s fiscal year through january 3 , 2015 and , for each index , on the last day of the calendar comparison of 5 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc . nasdaq composite s&p 400 information technology 12/28/13 1/3/151/1/11 12/31/11 12/29/121/2/10 *$ 100 invested on 1/2/10 in stock or 12/31/09 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2014 s&p , a division of the mcgraw-hill companies inc . all rights reserved. .

Table:
 | 1/2/2010 | 1/1/2011 | 12/31/2011 | 12/29/2012 | 12/28/2013 | 1/3/2015
cadence design systems inc . | 100.00 | 137.90 | 173.62 | 224.37 | 232.55 | 314.36
nasdaq composite | 100.00 | 117.61 | 118.70 | 139.00 | 196.83 | 223.74
s&p 400 information technology | 100.00 | 128.72 | 115.22 | 135.29 | 173.25 | 187.84
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what is the rate of return in nasdaq of an investment from 2010 to 2011?
Answer: 17.6%
Calculation: subtract(117.61, const_100), divide(#0, const_100)
4. Earnings per Share
Reconciliations of the weighted average shares outstanding for basic and diluted Earnings per Share for the years ended April 30, 2019 and 2018, respectively, were as follows (in thousands):
** For the years ended April 30, 2019 and 2018, dilutive securities are excluded since the inclusion of such shares would be antidilutive due to the net loss for the period. The exercisable shares excluded for 2019 and 2018 are 1,216,000 and 1,259,500, respectively. The effect of dilutive securities for 2019 and 2018 would have been 242,874 and 127,536, respectively.
Table:
For the years ended April 30, |  | 
 | 2019 | 2018
Basic EPS Shares outstanding (weighted average) | 8,916,250 | 8,841,166
Effect of Dilutive Securities | ** | **
Diluted EPS Shares outstanding | 9,159,124 | 8,841,166


Question: What is the total number of exercisable shares excluded for 2019 and 2018 altogether?
Answer: 2475500
Calculation: 1,216,000+1,259,500
Prepayments
Prepayments consist of the following and are included in prepayments and other current assets on the balance sheet:
Table:
 | 2019 | 2018
 | (in thousands) | 
Contract manufacturer and supplier prepayments | $143,392 | $131,642
Prepaid taxes | 8,046 | 9,646
Prepaid maintenance and other services | 8,503 | 8,487
Other prepayments | 16,753 | 12,744
Total prepayments | $176,694 | $162,519


Question: What are the prepaid taxes in 2019?
Answer: 8,046
Revenues. Revenues increased by 21% to RMB377.3 billion for the year ended 31 December 2019 on a year-on-year basis. The following table sets forth our revenues by line of business for the years ended 31 December 2019 and 2018:
Revenues from our VAS business increased by 13% year-on-year to RMB200 billion. Online games revenues grew by 10% to RMB114.7 billion. The increase was primarily due to revenue contributions from domestic smart phone games including Honour of Kings and Peacekeeper Elite, as well as increased contributions from our overseas titles such as PUBG Mobile and Supercell titles, partly offset by the revenue decline from PC client games such as DnF. Social networks revenues increased by 17% to RMB85,281 million. The increase mainly reflected revenue growth from digital content services such as live broadcast services and video streaming subscriptions.
Revenues from FinTech and Business Services increased by 39% year-on-year to RMB101.4 billion. The increase was primarily driven by greater revenues from commercial payment due to increased daily active consumers and number of transactions per user. Greater revenues from cloud services also contributed to the annual growth.
Revenues from Online Advertising business increased by 18% year-on-year to RMB68,377 million. Social and others advertising revenues grew by 33% to RMB52,897 million. The increase mainly reflected higher advertising revenues derived from Weixin (primarily Weixin Moments and Mini Programs) as a result of its increased inventories and impressions, as well as contributions from our mobile advertising network due to increased traffic and video inventories. Media advertising revenues decreased by 15% to RMB15,480 million. The decrease was primarily due to lower advertising revenues from our media platforms including Tencent Video and Tencent News resulting from unpredictability in broadcast schedules and the challenging macro-environment, as well as the absence of the FIFA World Cup in year 2019.
Table:
 | Year ended 31 December |  |  | 
 | 2019 |  | 2018 | 
 |  | % of total |  | % of total
 | Amount | revenues | Amount | revenues
 |  |  | (Restated) | (Restated)
 | (RMB in millions, unless specified) |  |  | 
VAS | 199,991 | 53% | 176,646 | 56%
FinTech and Business Services | 101,355 | 27% | 73,138 | 23%
Online Advertising | 68,377 | 18% | 58,079 | 19%
Others | 7,566 | 2% | 4,831 | 2%
Total revenues | 377,289 | 100% | 312,694 | 100%


Question: What is the year-on-year change in FinTech and Business Services revenue?
Answer: 28217
Calculation: 101,355-73,138
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 employees is represented by unions?
Answer: 33.2%
Calculation: divide(4900, 14773)
Operating Expense
Sales and Marketing
Sales and marketing expenses increased $122.8 million, or 35.1%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $70.4 million in expenditures on marketing programs to support the growth of our business, such as advertisements on search engines and social media, brand campaigns, event sponsorships and payments to partners. Employee-related costs increased $48.7 million ($14.1 million of which related to stock-based compensation and related payroll taxes) to support the growth of the business including in Shopify Plus and International operations. Computer hardware and software costs increased by $3.7 million, largely due to the growth in sales and marketing headcount
Sales and marketing expenses increased $124.4 million, or 55.1%, for the year ended December 31, 2018 compared to the same period in 2017, primarily due to an increase of $80.7 million in employee-related costs. In addition to employee-related costs, marketing costs increased by $39.7 million and computer hardware and software costs increased by $4.0 million.
Table:
 | Years ended December 31, |  |  | 2019 vs 2018 | 2018 vs 2017
 | 2019 | 2018 | 2017 | % Change | % Change
 | (in thousands, except percentages) |  |  |  | 
Sales and marketing | $ 472,841 | $ 350,069 | $ 225,694 | 35.1 % | 55.1 %
Percentage of total revenues | 30.0 % | 32.6 % | 33.5 % |  | 


Question: Between year ended 2018 and 2019, which year had a higher sales and marketing expense?
Answer: 2019
Calculation: 472,841>350,069
Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.
Table:
 | 2019 | 2018
Computer hardware, at cost | $190.2 | $217.1
Computer software, at cost | 66.7 | 72.6
Leasehold improvements, land and buildings, at cost | 247.8 | 228.9
Furniture and equipment, at cost | 67.2 | 63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost | 571.9 | 582.0
Less: Accumulated depreciation | (422.2) | (437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net | $149.7 | $145.0


Question: What are the estimated useful lives of the assets?
Answer: range from three to five years