hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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 change in the amount for contracts within one year?
Answer: 2.8
Calculation: 18.3-15.5
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 shares granted during the period in 2018?
Answer: 772,303
Cost of revenues. Cost of revenues increased by 20% to RMB59,659 million for the fourth quarter of 2019 on a year-on-year basis. The increase was mainly due to greater costs of FinTech services, channel costs and content costs. As a percentage of revenues, cost of revenues decreased to 56% for the fourth quarter of 2019 from 59% for the fourth quarter of 2018. The following table sets forth our cost of revenues by line of business for the fourth quarter of 2019 and the fourth quarter of 2018:
Cost of revenues for VAS increased by 28% to RMB26,120 million for the fourth quarter of 2019 on a year-on-year basis. The increase mainly reflected greater channel costs for smart phone games due to increased revenues, including the channel costs attributable to Supercell, as well as higher content costs for services and products such as live broadcast services, online games and music streaming.
Cost of revenues for FinTech and Business Services increased by 32% to RMB21,520 million for the fourth quarter of 2019 on a year-on-year basis. The increase was primarily driven by scale expansion of our payment-related services and cloud business.
Cost of revenues for Online Advertising decreased by 14% to RMB9,241 million for the fourth quarter of 2019 on a year-on-year basis. The decrease was mainly due to lower content costs for video advertising as a result of fewer major content releases, and to cost management.
Table:
 | Unaudited |  |  | 
 | Three months ended |  |  | 
 | 31 December 2019 |  | 31 December 2018 | 
 |  | % of |  | % of
 |  | segment |  | segment
 | Amount | revenues | Amount | revenues
 |  |  | (Restated) | (Restated)
 | (RMB in millions, unless specified) |  |  | 
VAS | 26,120 | 50% | 20,330 | 47%
FinTech and Business Services | 21,520 | 72% | 16,310 | 76%
Online Advertising | 9,241 | 46% | 10,800 | 63%
Others | 2,778 | 84% | 2,304 | 88%
Total cost of revenues | 59,659 |  | 49,744 | 


Question: What is the change in costs of FinTech and Business Services revenue between the fourth quarter of 2018 and 2019?
Answer: 5210
Calculation: 21,520-16,310
.

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 is the unfavorable impact in the operating expense in 2012 resulting from a stronger u.s . dollar?
Answer: 91.8
Calculation: subtract(100.8, 9.0)
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 is the total fair value of the granted shares in 2013 , ( in thousands ) ?
Answer: 24684
Calculation: multiply(561, 44)
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Our common stock is traded on the New York Stock Exchange under the symbol "MEI." The following is a tabulation of high and low sales prices for the periods presented and cash dividends declared per share.
On June 13, 2019, the Board of Directors declared a dividend of $0.11 per share of common stock, payable on July 26, 2019, to holders of record on July 12, 2019. As of June 18, 2019, the number of record holders of our common stock was 397.
Table:
 | High | Low | Dividends
Declared Per
Share
Fiscal Year Ended April 27, 2019 |  |  | 
First Quarter | $45.45 | $37.70 | $0.11
Second Quarter | 41.30 | 27.65 | 0.11
Third Quarter | 33.98 | 20.99 | 0.11
Fourth Quarter | 32.22 | 25.11 | 0.11
Fiscal Year Ended April 28, 2018 |  |  | 
First Quarter | $44.95 | $36.05 | $0.09
Second Quarter | 46.75 | 36.75 | 0.09
Third Quarter | 48.44 | 39.00 | 0.11
Fourth Quarter | 42.10 | 36.95 | 0.11


Question: When was the dividend declared in 2019?
Answer: June 13, 2019
Adjusted Revenue has limitations as a financial measure, should be considered as supplemental in nature, and is not meant as a substitute for the related financial information prepared in accordance with GAAP. These limitations include the following:
• Adjusted Revenue is net of transaction-based costs, which is our largest cost of revenue item; • Adjusted Revenue is net of bitcoin costs, which could be a significant cost; • The deferred revenue adjustment that is added back to Adjusted Revenue will never be recognized as revenue by the Company; and • other companies, including companies in our industry, may calculate Adjusted Revenue differently or not at all, which reduces its usefulness as a comparative measure.
Because of these limitations, you should consider Adjusted Revenue alongside other financial performance measures, including total net revenue and our financial results presented in accordance with GAAP.
The following table presents a reconciliation of total net revenue to Adjusted Revenue for each of the periods indicated:
Table:
 |  |  | Year Ended December 31, |  | 
 | 2018 | 2017 | 2016 | 2015 | 2014
 |  |  | (in thousands) |  | 
Total net revenue | $3,298,177 | $2,214,253 | $1,708,721 | $1,267,118 | $850,192
Less: Starbucks transaction-based revenue | — | — | 78,903 | 142,283 | 123,024
Less: transaction-based costs | 1,558,562 | 1,230,290 | 943,200 | 672,667 | 450,858
Less: bitcoin costs | 164,827 | — | — | — | —
Add: deferred revenue adjustment related to purchase accounting | $12,853 | $— | $— | $— | $—
Adjusted Revenue | $1,587,641 | $983,963 | $686,618 | $452,168 | $276,310


Question: What factors are taken into account to calculate the adjusted revenue?
Answer: Starbucks transaction-based revenue, transaction-based costs, bitcoin costs, deferred revenue adjustment related to purchase accounting
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 s&p small cap 600 index for the five year period ended 12/31/10?
Answer: 55%
Calculation: subtract(178.8, const_100), divide(#0, const_100), subtract(123.8, const_100), divide(#2, const_100), subtract(#1, #3)
measurement point december 31 the priceline group nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | the priceline group inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2011 | 100.00 | 100.00 | 100.00 | 100.00
2012 | 132.64 | 116.41 | 116.00 | 119.34
2013 | 248.53 | 165.47 | 153.58 | 195.83
2014 | 243.79 | 188.69 | 174.60 | 192.42
2015 | 272.59 | 200.32 | 177.01 | 264.96
2016 | 313.45 | 216.54 | 198.18 | 277.56
.

Question: what was the difference in percentage change in priceline group and the s&p 500 index for the five year period ended 2016?
Answer: 115.27%
Calculation: subtract(313.45, const_100), divide(#0, const_100), subtract(198.18, const_100), divide(#2, const_100), subtract(#1, #3)
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 is the revenue from Canada in 2019 as a percentage of the total revenue in 2019?
Answer: 2.7
Calculation: ((9,815/363,800)) * 100
NOTE 7 – PROPERTY AND EQUIPMENT
Property and equipment consist of the following (in thousands):
Depreciation expense was $8.6 million, $8.0 million, and $8.4 million in fiscal years ended February 28, 2019, 2018 and 2017, respectively.
Fixed assets not yet in service consist primarily of capitalized internal-use software and certain tooling and other equipment that have not been placed into service.
Table:
 | February 28, | 
 | 2019 | 2018
Leasehold improvements | $3,522 | $3,157
LoJack system components and law enforcement |  | 
tracking units | 20,326 | 20,558
Plant equipment and tooling | 13,078 | 16,842
Office equipment, computers and furniture | 11,553 | 14,206
Software | 31,349 | 31,427
 | 79,828 | 86,190
Less accumulated depreciation and amortization | (58,641) | (69,585)
 | 21,187 | 16,605
Fixed assets not yet in service | 5,836 | 4,657
 | $27,023 | $21,262


Question: What was the depreciation expense in fiscal year 2019?
Answer: $8.6 million
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: In which year is there a greater loss for the year?
Answer: 2019
Calculation: Find the year with the greater loss for the year
Research and Development Expense
Research and development expense increased by $8.7 million in 2019 compared to 2018. The increase was primarily due to a $5.4 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 229 employees as of December 31, 2018 to 252 employees as of December 31, 2019, a $1.3 million increase in hosting and software related cost to support research and development activities and an increase of $0.4 million in office related expenses to support research and development activities. In addition, a total of $6.5 million of internally-developed software costs during 2019 and $7.7 million of internally-developed software costs during 2018 were capitalized, resulting in an increase of the expense by $1.2 million compared to 2018.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Research and development | $ 50,024 | $ 41,305 | $ 8,719 | 21.1%
% of revenue | 25% | 28% |  | 


Question: What is the change in the % of revenue from 2018 to 2019?
Answer: -3
Calculation: 25 - 28
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 is the net change of the total fair value balance of non-vested shares during 2013?
Answer: 6820
Calculation: multiply(941, 44), multiply(1096, 44), subtract(#1, #0)
13. CONTRIBUTED EQUITY
Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities).
On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end.
On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities.
Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.
Table:
 | 2019 | 2018
 | $'000 | $'000
Issued and paid up capital | 83,692 | 66,128
Contract for future issue of equity | 16,451 | -
Total contributed equity | 100,143 | 66,128
Number of stapled securities on Issue | 2019 | 2018
Opening balance at 1 July | 559,107,042 | 512,913,914
Institutional and retail placement | 105,677,937 | 39,712,882
Distribution reinvestment plan | 9,143,772 | 6,480,246
Closing balance at 30 June | 673,928,751 | 559,107,042


Question: What was the increase / (decrease) in the Issued and paid up capital from 2018 to 2019?
Answer: 17564
Calculation: 83,692 - 66,128