hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A. Selected Financial Data
The following selecte The following selected historical financial information should be read in conjunction with our audited financial statements and related notes, which are included herein, together with Item 5. Operating and Financial Review and Prospects. The Statements of Operations data for each of the three years ended December 31, 2019, 2018 and 2017 and selected Balance Sheet data as of December 31, 2019 and 2018 have been derived from our audited financial statements included elsewhere in this document. The Statements of Operations financial information for each of the years ended December 31, 2016 and 2015 and selected balance sheet information as of December 31, 2017, 2016 and 2015 have been derived from our audited financial statements not included in this Annual Report on Form 20-F.
Table:
SELECTED CONSOLIDATED FINANCIAL DATA Year ended December 31,  |  |  |  |  | 
All figures in thousands of USD except share data  | 2019 | 2018 | 2017 | 2016 | 2015
Voyage Revenues   | 317,220 | 289,016 | 297,141 | 357,451 | 445,738
Voyage Expenses   | (141,770) | (165,012) | (142,465) | (125,987) | (158,656)
Vessel Operating Expense   | (66,033) | (80,411) | (87,663) | (80,266) | (66,589)
General and Administrative Expenses   | (13,481) | (12,727) | (12,575) | (12,296) | (9,790)
Depreciation Expenses   | (63,965) | (60,695) | (100,669) | (90,889) | (82,610)
Impairment Loss on Vessel   | - | (2,168) | (110,480) | - | -
Impairment Loss on Goodwill   | - | - | (18,979) | - | -
Loss on Disposal of Vessels   | - | (6,619) | - | - | -
Settlement Received   | - | - | - | 5,328 | -
Net Operating (Loss) Income   | 31,971 | (38,616) | (175,690) | 53,341 | 128,093
Interest Income   | 298 | 334 | 347 | 215 | 114
Interest Expense   | (38,390) | (34,549) | (20,464) | (11,170) | (10,855)
Other Financial (Expense)   | (4,160) | (14,729) | (644) | (98) | (167)
Total Other Expenses   | (42,252) | (48,944) | (20,761) | (11,053) | (10,908)
Income Tax Expense   | (71) | (79) | (83) | (102) | (96)
(Loss) Gain on Equity Method Investment   | - | (7,667) | (8,435) | (46,642) | (2,462)
Net (Loss) Income   | (10,352) | (95,306) | (204,969) | (4,456) | 114,627
Basic Earnings (Loss) per Share   | (0.07) | (0.67) | (1.97) | (0.05) | 1.29
Diluted Earnings (Loss) per Share   | (0.07) | (0.67) | (1.97) | (0.05) | 1.29
Cash Dividends Declared per Share   | 0.10 | 0.07 | 0.53 | 1.37 | 1.38
Basic Weighted Average Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680 | 92,531,001 | 89,182,001
Diluted Weighted Average Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680 | 92,531,001 | 89,182,001
Market Price per Common Share as of December 31,   | 4.92 | 2.00 | 2.46 | 8.40 | 15.54


Question: What are the respective voyage revenues in 2018 and 2019?
Answer: 289,016, 317,220
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: How much does the top 3 revenues in 2018 add up to?
Answer: 332142
Calculation: (265,613+45,830+20,699)
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 percentage change of the total number shares between June 30, 2018 and 2019?
Answer: 11.3
Calculation: ((117,273,566-105,371,800)/105,371,800) * 100
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
The Company’s common stock is traded on the NASDAQ Stock Market LLC (“NASDAQ”) under the symbol NTAP.
Price Range of Common Stock
The price range per share of common stock presented below represents the highest and lowest intraday sales prices for the Company’s common stock on the NASDAQ during each quarter of our two most recent fiscal years.
Holders
As of June 7, 2019 there were 413 holders of record of our common stock.
Table:
 |  | Fiscal 2019 |  | Fiscal 2018
 | High | Low | High | Low
First Quarter | $ 83.14 | $ 63.81 | $ 45.24 | $ 37.43
Second Quarter | $ 88.08 | $ 70.26 | $ 45.14 | $ 37.55
Third Quarter | $ 83.95 | $ 54.50 | $ 64.06 | $ 43.24
Fourth Quarter | $ 78.35 | $ 61.00 | $ 69.75 | $ 52.00


Question: In the first quarter of 2018, what was the difference between the high and low price per share?
Answer: 7.81
Calculation: 45.24-37.43
Expected realisation of remaining performance obligations at year end
The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
The above information represents the revenue the Group will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which the Group has not performed.
Table:
 | 2019 | 2018
 | $ million | $ million
Within one year | 18.3 | 15.5
Greater than one year | 10.3 | 12.7
 | 28.6 | 28.2


Question: What was the percentage change in the amount for contracts within one year?
Answer: 18.06
Calculation: ((18.3-15.5)/15.5) * 100
NOTE 2. FAIR VALUE OF FINANCIAL INSTRUMENTS
For cash equivalents, amounts receivable or payable and short-term borrowings, fair values approximate carrying value, based on the short-term nature of the assets and liabilities.
The Company’s estimates of the fair value for financial assets and financial liabilities are based on the framework established in the fair value accounting guidance. The framework is based on the inputs used in valuation, gives the highest priority to quoted prices in active markets, and requires that observable inputs be used in the valuations when available. The three levels of the hierarchy are as follows: Level 1: inputs to the valuation are quoted prices in an active market for identical assets Level 2: inputs to the valuation include quoted prices for similar assets in active markets that are observable either directly or indirectly Level 3: valuation is based on significant inputs that are unobservable in the market and the Company’s own estimates of assumptions that it believes market participants would use in pricing the asset
Fair value of financial assets, included in cash and cash equivalents, and financial liabilities is as follows:
(a) In accordance with ASC Subtopic 360-10, long-lived assets held for sale with a carrying value of $4,575 were written down to their fair value of $1,300, resulting in an impairment totaling $3,275, which was included in earnings for the fiscal year ended June 30, 2017. The Company has entered into an agreement to sell these assets. That sale is expected to be completed during the second quarter of fiscal 2020.
Table:
 |  | Estimated Fair Value Measurements |  | 
Recurring Fair Value Measurements | Level 1 | Level 2 | Level 3 | Total Fair Value
June 30, 2019 |  |  |  | 
Financial Assets: |  |  |  | 
Money market funds | $81,945 | $— | $— | $81,945
June 30, 2018 |  |  |  | 
Financial Assets: |  |  |  | 
Money market funds | $14,918 | $— | $— | $14,918
Non-Recurring Fair Value Measurements |  |  |  | 
June 30, 2019 |  |  |  | 
Long-lived assets held for sale | $— | $1,300 | $— | $1,300
June 30, 2018 |  |  |  | 
Long-lived assets held for sale (a) | $— | $1,300 | $— | $1,300


Question: Which 3 levels are shown in the table?
Answer: Level 1, Level 2, Level 3
SIGNIFICANT ASSUMPTIONS
We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans.
(1) Cost of living indexation rate is only applicable to DB pension plans
The weighted average duration of the post-employment benefit obligation is 14 years.
We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4%
Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.
Table:
 | DB PENSION PLANS AND OPEB PLANS | 
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Post-employment benefit obligations |  | 
Discount rate | 3.1% | 3.8%
Rate of compensation increase | 2.25% | 2.25%
Cost of living indexation rate (1) | 1.6% | 1.6%
Life expectancy at age 65 (years) | 23.2 | 23.1


Question: Within which areas is an annual increase in healthcare costs assumed? 
Answer: medication, covered dental benefits, covered hospital benefits, other covered healthcare benefits
IFRS cash flow
The key drivers of the decrease in cash and cash equivalents of £35.8 million in the year are discussed below.
Cash flows from operating activities of £11.1 million were £91.5 million lower than 2018, largely due to the reduction in underlying earnings of £65.9 million (see income statement section) and the early settlement of interest rate swaps of £52.4 million, partially offset by improvements in working capital of £32.2 million.
Cash flows from investing activities mainly reflected cash inflows related to the part disposal of intu Derby of £96.7 million and other sundry disposals of £75.3 million, partially offset by capital expenditure during the year of £127.7 million.
Cash flows from financing activities primarily reflected net borrowings repaid in the year (see debt activity section on page 36).
Table:
m | 2019 | 2018
Cash flows from: |  | 
operating activities | 11.1 | 102.6
investing activities | 75.5 | (0.4)
financing activities | (122.4) | (90.8)
Net change in cash and cash equivalents | (35.8) | 11.4


Question: What is the percentage change in the cash flows from operating activities from 2018 to 2019?
Answer: -89.18
Calculation: ((11.1-102.6)/102.6) * 100
2007 annual report 21 five-year stock performance graph the graph below illustrates the cumulative total shareholder return on snap-on common stock since 2002 , assuming that dividends were reinvested . the graph compares snap-on 2019s performance to that of the standard & poor 2019s 500 stock index ( 201cs&p 500 201d ) and a peer group . snap-on incorporated total shareholder return ( 1 ) 2002 2003 2004 2005 2006 2007 snap-on incorporated peer group s&p 500 fiscal year ended ( 2 ) snap-on incorporated peer group ( 3 ) s&p 500 .

Table:
fiscal year ended ( 2 ) | snap-on incorporated | peer group ( 3 ) | s&p 500
december 31 2002 | $ 100.00 | $ 100.00 | $ 100.00
december 31 2003 | 118.80 | 126.16 | 128.68
december 31 2004 | 130.66 | 152.42 | 142.69
december 31 2005 | 146.97 | 157.97 | 149.70
december 31 2006 | 191.27 | 185.10 | 173.34
december 31 2007 | 198.05 | 216.19 | 182.87
( 1 ) assumes $ 100 was invested on december 31 , 2002 and that dividends were reinvested quarterly .
( 2 ) the company's fiscal year ends on the saturday closest to december 31 of each year ; the fiscal year end is assumed to be december 31 for ease of calculation .
( 3 ) the peer group includes : the black & decker corporation , cooper industries , ltd. , danaher corporation , emerson electric co. , fortune brands , inc. , genuine parts company , newell rubbermaid inc. , pentair , inc. , spx corporation , the stanley works and w.w .
grainger , inc. .

Question: what is the roi in snap-on if the investment was made at the end of 2005 and sold at the end of 2007?
Answer: 34.8%
Calculation: subtract(198.05, 146.97), divide(#0, 146.97)
(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: What was the 2019 percentage change in accrued revenue?
Answer: 377.63
Calculation: ((27,817 - 5,824) / 5,824 ) * 100
Significant Suppliers
We purchase a significant amount of our inventory from certain manufacturers or suppliers including components, assemblies and electronic manufacturing parts. The inventory is purchased under standard supply agreements that outline the terms of the product delivery. The title and risk of loss of the product generally pass to us upon shipment from the manufacturers’ plant or warehouse. Some of these manufacturers accounted for more than 10% of our purchases and accounts payable as follows:
We are currently reliant upon these suppliers for products. Although we believe that we can obtain products from other sources, the loss of a significant supplier could have a material impact on our financial condition and results of operations as the products that are being purchased may not be available on the same terms from another supplier.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Inventory purchases: |  |  | 
Supplier A | 31% | 33% | 34%
Supplier B | 20% | 16% | 14%
Supplier C | 6% | 9% | 11%
 |  | As of February 28, | 
2017 | 2019 | 2018 | 
Accounts Payable: |  |  | 
Supplier A | 30% | 40% | 33%
Supplier B | 18% | 16% | 18%


Question: What is the percentage change between Accounts Payable to Supplier A from 2018 to 2019?
Answer: -10
Calculation: ((30%-40%)) * 100
S. Selected Quarterly Financial Data (unaudited)
Quarterly financial data for fiscal 2020 and 2019 were as follows (tables in millions, except per share amounts):
(1) Adjusted to reflect the recast of prior period information due to the Pivotal acquisition, which was accounted for as a transaction between entities under common control (refer to Note B).
Table:
Fiscal 2020 | Q1 2020 (1) | Q2 2020 (1) | Q3 2020 (1) | Q4 2020
Total revenue | $2,450 | $2,632 | $2,656 | $3,073
Net income attributable to VMware, Inc. | 380 | 5,303 | 407 | 321
common stockholders, basic for Classes A and B Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B | $0.91 | $12.72 | $0.98 | $0.77
Net income per weighted-average share attributable to VMware, Inc. common stockholders, diluted for Classes A and B | $0.89 | $12.47 | $0.96 | $0.76


Question: What was the common stockholders, basic for Classes A and B Net income per weighted-average share attributable to VMware, Inc. common stockholders, basic for Classes A and B in Q2 2020?
Answer: 12.72
other items on our consolidated financial statements have been appropriately adjusted from the amounts provided in the earnings release , including a reduction of our full year 2016 gross profit and income from operations by $ 2.9 million , and a reduction of net income by $ 1.7 million. .

Table:
( in thousands ) | at december 31 , 2016 | at december 31 , 2015 | at december 31 , 2014 | at december 31 , 2013 | at december 31 , 2012
cash and cash equivalents | $ 250470 | $ 129852 | $ 593175 | $ 347489 | $ 341841
working capital ( 1 ) | 1279337 | 1019953 | 1127772 | 702181 | 651370
inventories | 917491 | 783031 | 536714 | 469006 | 319286
total assets | 3644331 | 2865970 | 2092428 | 1576369 | 1155052
total debt including current maturities | 817388 | 666070 | 281546 | 151551 | 59858
total stockholders 2019 equity | $ 2030900 | $ 1668222 | $ 1350300 | $ 1053354 | $ 816922
( 1 ) working capital is defined as current assets minus current liabilities. .

Question: what is the debt-to-asset ratio?
Answer: 22.4%
Calculation: divide(817388, 3644331)
3.3 Fair value estimation The table below analyses the Group’s financial instruments carried at fair value as at 31 December 2019 by level of the inputs to valuation techniques used to measure fair value. Such inputs are categorised into three levels within a fair value hierarchy as follows:
Quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1);
Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (level 2); and
Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (level 3).
The fair value of financial instruments traded in active markets is determined with reference to quoted market prices at the end of the reporting period. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm’s length basis. These instruments are included in level 1.
The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required for evaluating the fair value of a financial instrument are observable, the instrument is included in level 2.
If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3.
Specific valuation techniques used to value financial instruments mainly include: • Dealer quotes for similar instruments; • The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows based on observable yield curves; and • Other techniques, such as discounted cash flow analysis, are used to determine fair value for financial instruments.
Table:
 | Level 1 | Level 2 | Level 3 | Total
 | RMB’Million | RMB’Million | RMB’Million | RMB’Million
As at 31 December 2019 |  |  |  | 
FVPL | 14,766 | 5,091 | 116,079 | 135,936
FVOCI | 74,707 | – | 7,014 | 81,721
OFA | – | 375 | – | 375
Other financial liabilities | – | 523 | 1,873 | 2,396
As at 31 December 2018 |  |  |  | 
FVPL | 10,875 | 5,009 | 81,993 | 97,877
FVOCI | 41,578 | – | 1,941 | 43,519
OFA | – | 2,032 | – | 2,032
Other financial liabilities | – | 40 | 4,466 | 4,506


Question: How much is the level 1 FVOCI as at 31 December 2019?
Answer: 74,707
13. EARNINGS (LOSS) PER SHARE
Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period.
On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date.
The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.
Table:
All figures in USD except number of shares and earnings (loss) per common share | 2019 | 2018 | 2017
Numerator:       |  |  | 
Net Loss   | (10,352) | (95,306) | (204,969)
Denominator:             |  |  | 
Basic - Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Dilutive – Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Loss per Common Share:             |  |  | 
Basic   | (0.07) | (0.67) | (1.97)
Diluted   | (0.07) | (0.67) | (1.97)


Question: What is the percentage change in the net loss between 2018 and 2019?
Answer: -89.14
Calculation: ((10,352 - 95,306)/95,306 ) * 100
13. EARNINGS (LOSS) PER SHARE
Basic earnings per share (“EPS”) are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted-average number of common shares and dilutive common stock equivalents outstanding during the period.
On March 29, 2019, the Company launched an ATM program of our common shares for up to $40.0 million. The Company has issued 5,260,968 shares with net proceeds of $17.9 million under its At-the-Market as of December 31, 2019. The Company has not issued any shares subsequent to the balance sheet date.
The remaining available proceeds through the offering is $21.4 million as of the date of this report. Based on the share price of the Company of $3.47 per share as of April 3, 2020 it would have resulted in 6,173,500 new shares being issued, if fully utilizing the remaining balance available through the ATM.
Table:
All figures in USD except number of shares and earnings (loss) per common share | 2019 | 2018 | 2017
Numerator:       |  |  | 
Net Loss   | (10,352) | (95,306) | (204,969)
Denominator:             |  |  | 
Basic - Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Dilutive – Weighted Average Common Shares Outstanding   | 142,571,361 | 141,969,666 | 103,832,680
Loss per Common Share:             |  |  | 
Basic   | (0.07) | (0.67) | (1.97)
Diluted   | (0.07) | (0.67) | (1.97)


Question: What is the average net loss in 2018 and 2019?
Answer: 52829
Calculation: (95,306 + 10,352)/2