hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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: What are the types of accounts in the Company's trade accounts receivable?
Answer: Trade accounts receivable, net, current, Trade accounts receivable, net, noncurrent
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2012 . it assumes $ 100 was invested on december 31 , 2007 , and that all dividends were reinvested . the dow jones containers & packaging index total return has been weighted by market capitalization . total return to stockholders ( assumes $ 100 investment on 12/31/07 ) total return analysis .

Table:
 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012
ball corporation | $ 100.00 | $ 93.28 | $ 117.01 | $ 155.14 | $ 164.09 | $ 207.62
dj us containers & packaging | $ 100.00 | $ 61.55 | $ 84.76 | $ 97.78 | $ 96.27 | $ 107.76
s&p 500 | $ 100.00 | $ 61.51 | $ 75.94 | $ 85.65 | $ 85.65 | $ 97.13
source : bloomberg l.p .
aecharts .

Question: what is the roi of an investment in ball corporation from 2007 to 2012?
Answer: 107.6%
Calculation: subtract(207.62, const_100), divide(#0, const_100)
.

Table:
currency | 2012 | 2011 | 2010
real | $ 40.4 | $ 42.4 | $ 32.5
euro | 27.1 | 26.4 | 18.6
pound sterling | 18.5 | 17.6 | 9.0
indian rupee | 4.3 | 3.6 | 2.6
total impact | $ 90.3 | $ 90.0 | $ 62.7
the impact on earnings of the foregoing assumed 10% ( 10 % ) change in each of the periods presented would not have been significant .
revenue included $ 100.8 million and operating income included $ 9.0 million of unfavorable foreign currency impact during 2012 resulting from a stronger u.s .
dollar during 2012 compared to 2011 .
our foreign exchange risk management policy permits the use of derivative instruments , such as forward contracts and options , to reduce volatility in our results of operations and/or cash flows resulting from foreign exchange rate fluctuations .
our international operations' revenues and expenses are generally denominated in local currency , which limits the economic exposure to foreign exchange risk in those jurisdictions .
we do not enter into foreign currency derivative instruments for trading purposes .
we have entered into foreign currency forward exchange contracts to hedge foreign currency exposure to intercompany loans .
as of december 31 , 2012 , the notional amount of these derivatives was approximately $ 115.6 million and the fair value was nominal .
these derivatives are intended to hedge the foreign exchange risks related to intercompany loans , but have not been designated as hedges for accounting purposes. .

Question: what was the percentage change in the impact of the euro on earnings from 2011 to 2012?
Answer: 3%
Calculation: subtract(27.1, 26.4), divide(#0, 26.4)
4 Expenses
The Group has identified a number of significant expense items below that impacted financial performance for the year:
(a) Finance costs
Included in finance costs are costs related to unsecured notes on issue and interest expense on lease liabilities.
Refer to note 16 for details on unsecured notes on issue and note 12 for details on interest expense on lease liabilities for the year.
(b) Data centre rent paid to APDC
NEXTDC Limited acquired Asia Pacific Data Centre ("APDC") on 18 October 2018 (refer to note 26). Prior to acquisition, APDC was the landlord of three of NEXTDC’s data centre facilities: M1 Melbourne, S1 Sydney and P1 Perth. For the year ended 30 June 2018, NEXTDC paid rent and ancillary amounts to APDC totalling $13.8 million that was included in the Consolidated Statement of Comprehensive Income in Data centre facility costs. On early adoption of AASB 16 from 1 July 2018, this rent ceased to be a Data centre facility cost, and became a depreciation expense and finance cost, until 18 October 2018, when the three leases were derecognised on acquisition.
(c) APDC acquisition costs
A number of acquisition related costs were incurred as a result of the acquisition of APDC. Refer note 26 for further details.
Table:
 |  | 30 June 2019 | 30 June 2018
 | Note | $'000 | $'000
EXPENSE |  |  | 
Finance costs | 4(a) | (54,897) | (25,803)
Data centre rent paid to APDC (included in Data centre facility costs) | 4(b) | - | (13,785)
APDC transaction costs (included in Professional fees) | 4(c) | (5,459) | -
Landholder duty on acquisition of APDC properties (included in Office and administrative expenses) | 4(c) | (3,498) | -


Question: How much did NEXTDC paid for the rent and ancillary amounts to APDC?
Answer: $13.8 million
The Monte Carlo simulation assumptions used for the periods presented were as follows:
As of January 3, 2020, there was $12 million of unrecognized compensation cost, net of estimated forfeitures, which is expected to be recognized over a weighted average period of 1.7 years. The fair value of performance-based stock awards that vested in fiscal 2019, 2018 and 2017 was $9 million, $13 million, and $4 million, respectively.
Table:
 |  | Year Ended | 
 | January 3, 2020 | December 28, 2018 | December 29, 2017
Expected volatility | 22.02% | 25.37% | 27.19%
Risk free rate of return | 2.39% | 2.35% | 1.53%
Weighted average grant date stock price | $62.66 | $65.00 | $53.73


Question: What was the Expected volatility in 2018 and 2017 respectively?
Answer: 25.37%, 27.19%
Issuer Purchases of Equity Securities
(a) During the fourth quarter of 2015, Lifeway publicly announced a share repurchase program. On November 1, 2017, the our Board of Directors amended the 2015 stock repurchase program (the “2017 amendment”), by adding to (i.e., exclusive of the shares previously authorized under the 2015 stock program repurchase) the authorization the lesser of $5,185 or 625 shares. The program has no expiration date.
Table:
Period | Total number of shares purchased | Average price paid per share | Total number of shares purchased as part of a publicly announced program (a) | Approximate Dollar Value of Shares that may yet be Purchased under the Plans or Programs ($ in thousands)
1/1/2018 to 1/31/2018 | 106,441 | $ 8.22 | 106,441 | $ 5,007
2/1/2018 to 2/28/2018 | 24,486 | $ 7.21 | 24,486 | $ 4,830
4/1/2018 to 4/30/2018 | 15,433 | $ 6.09 | 15,433 | $ 4,736
6/1/2018 to 6/30/2018 | 4,143 | $ 5.46 | 4,143 | $ 4,714
8/1/2018 to 8/31/2018 | 1,332 | $ 3.96 | 1,332 | $ 4,709
9/1/2018 to 9/30/18 | 40,364 | $ 3.35 | 40,364 | $ 4,573
11/1/2018 to 11/30/18 | 17,228 | $ 2.99 | 17,228 | $ 4,522
12/1/2018 to 12/31/18 | 8,305 | $ 2.25 | 8,305 | $ 4,503
Fiscal Year 2018 | 217,732 | $ 6.33 | 217,732 | $ 4,503
1/1/2019 to 1/31/2019 | 46,743 | $ 2.54 | 46,743 | $ 4,384
2/1/2019 to 2/28/2019 | 9,100 | $ 2.75 | 9,100 | $ 4,358
3/1/2019 to 3/31/2019 | 26,932 | $ 2.24 | 26,932 | $ 4,298
4/1/2019 to 4/30/2019 | 4,300 | $ 2.24 | 4,300 | $ 4,288
5/1/2019 to 5/31/2019 | 57,817 | $ 2.49 | 57,817 | $ 4,145
6/1/2019 to 6/30/2019 | 11,146 | $ 2.32 | 11,146 | $ 4,119
8/1/2019 to 8/31/2019 | 37,567 | $ 2.69 | 37,567 | $ 4,018
9/1/2019 to 9/30/2019 | 17,531 | $ 2.98 | 17,531 | $ 3,965
Fiscal Year 2019 | 211,136 | $ 2.55 | 211,136 | $ 3,965


Question: What is the expiration date of Lifeway's share repurchase program?
Answer: No expiration date
5.2 Employee share plans (continued)
Shares issued under the FY2019, FY2018 and FY2017 Performance Rights plans
For the purposes of Sections 200B and 200E of the Corporations Act, iSelect shareholders have approved the giving of any potential benefits under the Performance Rights Plan provided in connection with any future retirement of a participant who holds a ‘managerial or Executive office’ such that for the purposes of the provisions, those benefits will not be included in the statutory limit.
Change in control
Upon a ‘change of control’, the Board has discretion to determine that some or all of the participants’ Performance Rights vest immediately.
FY2018 Performance Rights Plan
The following table illustrates the number of, and movements in, shares issued during the year:
Table:
 | 2019 NUMBER | 2018 NUMBER
Outstanding at the beginning of the period | 547,949 | -
Granted during the period | - | 772,303
Forfeited during the period | (140,687) | (224,354)
Exercised during the period | - | -
Outstanding at the end of the period | 407,262 | 547,949


Question: What is the number of outstanding shares at the beginning of the period in 2019?
Answer: 547,949
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
Our pension plan asset allocation at December 31, 2019, and 2018, and target allocation for 2020 by asset category are as follows:
We employ a liability-driven investment strategy whereby a mix of equity and fixed-income investments are used to pursue a derisking strategy which over time seeks to reduce interest rate mismatch risk and other risks while achieving a return that matches or exceeds the growth in projected pension plan liabilities. Risk tolerance is established through careful consideration of plan liabilities and funded status. The investment portfolio primarily contains a diversified mix of equity and fixed-income investments. Other assets such as private equity are used modestly to enhance long-term returns while improving portfolio diversification. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews, annual liability measurements, and asset/liability studies at regular intervals.
Table:
 | Target Allocations | Percentage of Plan Assets at December 31, | 
Asset Category | 2020 | 2019 | 2018
Equity securities | 13% | 13% | 12%
Debt securities | 83% | 83% | 84%
Other | 4% | 4% | 4%
Total | 100% | 100% | 100%


Question: What was the change in the percentage of plan assets for Equity Securities between 2018 and 2019?
Answer: 1
Calculation: 13-12
Accumulated Other Comprehensive Income
The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:
Table:
 | Unrealized Holding Gains (Losses) Available-for-sale Securities | Minimum Pension Liability | Foreign Currency | Total
Balance at March 31, 2017 | $0.3 | $(5.3) | $(9.4) | $(14.4)
Other comprehensive loss before reclassifications | (13.6) | (5.6) | — | (19.2)
Amounts reclassified from accumulated other comprehensive income (loss) | 15.2 | 0.8 | — | 16.0
Net other comprehensive loss | 1.6 | (4.8) | — | (3.2)
Balance at March 31, 2018 | $1.9 | $(10.1) | $(9.4) | $(17.6)


Question: What was the change in the balance of minimum pension liability between 2017 and 2018?
Answer: -4.8
Calculation: -10.1-(-5.3)
the graph below shows a five-year comparison of the cumulative shareholder return on the company's common stock with the cumulative total return of the s&p small cap 600 index and the russell 1000 index , both of which are published indices . comparison of five-year cumulative total return from december 31 , 2005 to december 31 , 2010 assumes $ 100 invested with reinvestment of dividends period indexed returns .

Table:
company/index | baseperiod 12/31/05 | baseperiod 12/31/06 | baseperiod 12/31/07 | baseperiod 12/31/08 | baseperiod 12/31/09 | 12/31/10
a o smith corp | 100.0 | 108.7 | 103.3 | 88.8 | 133.6 | 178.8
s&p small cap 600 index | 100.0 | 115.1 | 114.8 | 78.1 | 98.0 | 123.8
russell 1000 index | 100.0 | 115.5 | 122.1 | 76.2 | 97.9 | 113.6
2005 2006 2007 2008 2009 2010 smith ( a o ) corp s&p smallcap 600 index russell 1000 index .

Question: what was the difference in the cumulative total return for a o smith corp and the russell 1000 index for the five year period ended 12/31/10?
Answer: 65.2%
Calculation: subtract(178.8, const_100), divide(#0, const_100), subtract(113.6, const_100), divide(#2, const_100), subtract(#1, #3)
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 does the table show?
Answer: Movements in Class A ordinary share capital
Revenue by geographic area are as follows (in thousands):
Revenues by geographic area are based upon the country of billing. The geographic location of distributors and OEM customers may be different from the geographic location of the ultimate end users of the products and services provided by us. No single non-U.S. country accounted for more than 10% of our revenue in fiscal years ended February 28, 2019, 2018 and 2017.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
United States | 268,453 | 265,613 | 259,974
Europe, Middle East and Africa | 49,496 | 45,830 | 49,918
South America | 15,134 | 20,699 | 17,738
Canada | 9,815 | 14,958 | 8,412
Asia and Pacific Rim | 13,958 | 12,873 | 8,967
All other | 6,944 | 5,939 | 6,093
 | 363,800 | 365,912 | 351,102


Question: What were revenues by geographic area based on?
Answer: Revenues by geographic area are based upon the country of billing.
10.2. Assets held for sale
On 21 December 2018, the Group entered into an agreement for the divestment of a component of freehold investment property in Melbourne, Victoria for $1m. This has been included within fair value adjustments in the statement of profit or loss. This transaction settled on 15 January 2019.
On 28 June 2019, the Group entered into an agreement for the sale of commercial investment property in Dunedin, New Zealand for NZD $1.3m less cost of sale of NZD $0.1m (AUD $1.2m less cost of sale of $0.1m). This has resulted in an unrealised gain of NZD $1.2m (AUD $1.1m) on the asset’s carrying value. This has been included within fair value adjustments in the statement of profit or loss.
As at 1 July 2018, the Group held a contractual agreement for the sale of the land and buildings of the Croydon self-storage centre for $5.8m, less cost of sale of $0.1m. This resulted in this asset being classified as held for sale. Due to unforeseen circumstances outside of the Group’s control this transaction did not proceed. At 30 June 2019 the asset has been classified as freehold investment property and is no longer held for sale.
Table:
 |  | 2019 | 2018
 | Notes | $'000 | $'000
Current assets |  |  | 
Opening balance at 1 July |  | 5,713 | 5,713
Item reclassified from freehold investment property | 10.4 | 2,068 | 4,400
Item reclassified to freehold investment property | 10.4 | (5,713) | 
Disposals during the year |  | (961) | (4,400)
Total assets held for sale |  | 1,107 | 5,713


Question: What is the change in Disposals during the year from 2018 to 2019?
Answer: -3439
Calculation: 961-4,400
(b) Credit Quality of Financing Receivables
Gross receivables, excluding residual value, less unearned income categorized by our internal credit risk rating as of July 27, 2019 and July 28, 2018 are summarized as follows (in millions):
We determine the adequacy of our allowance for credit loss by assessing the risks and losses inherent in our financing receivables by portfolio segment. The portfolio segment is based on the types of financing offered by us to our customers, which consist of the following: lease receivables, loan receivables, and financed service contracts.
Our internal credit risk ratings of 1 through 4 correspond to investment-grade ratings, while credit risk ratings of 5 and 6 correspond to non-investment grade ratings. Credit risk ratings of 7 and higher correspond to substandard ratings.
Table:
 |  |  | INTERNAL CREDIT RISK RATING | 
July 27, 2019 | 1 to 4 | 5 to 6 | 7 and Higher | Total
Lease receivables | $1,204 | $991 | $35 | $2,230
Loan receivables | 3,367 | 1,920 | 151 | 5,438
Financed service contracts | 1,413 | 939 | 17 | 2,369
Total | $5,984 | $3,850 | $203 | $10,037


Question: How many gross receivables had a total that exceeded $4,000 million?
Answer: 1
Calculation: Loan Receivables
The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):
As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Number of shares of common stock granted | 16 | 16 | 13
Weighted average grant-date fair value per common stock | $29.10 | $28.48 | $30.49
Fair value of common stock vested | $320 | $315 | $334
Cash used to settle the obligation | $366 | $804 | $1,134


Question: What was the change in Fair value of common stock vested in 2019 from 2018?
Answer: 5
Calculation: $320-$315
entergy mississippi , inc . management's financial discussion and analysis other regulatory charges ( credits ) have no material effect on net income due to recovery and/or refund of such expenses . other regulatory credits increased primarily due to the under-recovery through the grand gulf rider of grand gulf capacity charges . 2003 compared to 2002 net revenue , which is entergy mississippi's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2003 to 2002. .

Table:
 | ( in millions )
2002 net revenue | $ 380.2
base rates | 48.3
other | -1.9 ( 1.9 )
2003 net revenue | $ 426.6
the increase in base rates was effective january 2003 as approved by the mpsc .
gross operating revenue , fuel and purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to an increase in base rates effective january 2003 and an increase of $ 29.7 million in fuel cost recovery revenues due to quarterly changes in the fuel factor resulting from the increases in market prices of natural gas and purchased power .
this increase was partially offset by a decrease of $ 35.9 million in gross wholesale revenue as a result of decreased generation and purchases that resulted in less energy available for resale sales .
fuel and fuel-related expenses decreased primarily due to the decreased recovery of fuel and purchased power costs and decreased generation , partially offset by an increase in the market price of purchased power .
other regulatory charges increased primarily due to over-recovery of capacity charges related to the grand gulf rate rider and the cessation of the grand gulf accelerated recovery tariff that was suspended in july 2003 .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses increased primarily due to : 2022 an increase of $ 6.6 million in customer service support costs ; and 2022 an increase of $ 3.7 million in benefit costs .
the increase was partially offset by the absence of the voluntary severance program accruals of $ 7.1 million that occurred in 2003 .
taxes other than income taxes increased primarily due to a higher assessment of ad valorem and franchise taxes compared to the same period in 2003 .
2003 compared to 2002 other operation and maintenance expenses increased primarily due to : 2022 voluntary severance program accruals of $ 7.1 million ; and 2022 an increase of $ 4.4 million in benefit costs. .

Question: what is the increase in operation and maintenance expenses as a percentage of net revenue in 2003?
Answer: 2.41%
Calculation: add(6.6, 3.7), divide(#0, 426.6)