hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
notes to consolidated financial statements uncertain tax provisions as described in note 1 , the company adopted fin 48 on january 1 , 2007 . the effect of adopting fin 48 was not material to the company 2019s financial statements . the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) . .

Table:
balance at january 1 2007 | $ 53
additions based on tax positions related to the current year | 4
additions for tax positions of prior years | 24
reductions for tax positions of prior years | -6 ( 6 )
settlements | -5 ( 5 )
balance at december 31 2007 | $ 70
of the amount included in the previous table , $ 57 million of unrecognized tax benefits would impact the effective tax rate if recognized .
aon does not expect the unrecognized tax positions to change significantly over the next twelve months .
the company recognizes interest and penalties related to unrecognized income tax benefits in its provision for income taxes .
aon accrued potential penalties and interest of less than $ 1 million related to unrecognized tax positions during 2007 .
in total , as of december 31 , 2007 , aon has recorded a liability for penalties and interest of $ 1 million and $ 7 million , respectively .
aon and its subsidiaries file income tax returns in the u.s .
federal jurisdiction as well as various state and international jurisdictions .
aon has substantially concluded all u.s .
federal income tax matters for years through 2004 .
the internal revenue service commenced an examination of aon 2019s federal u.s .
income tax returns for 2005 and 2006 in the fourth quarter of 2007 .
material u.s .
state and local income tax jurisdiction examinations have been concluded for years through 2002 .
aon has concluded income tax examinations in its primary international jurisdictions through 2000 .
aon corporation .

Question: what is the difference between the additions for tax positions of prior years and the current year , in millions?
Answer: 20
Calculation: subtract(24, 4)
Key Metrics
In addition to our results determined in accordance with GAAP, we believe the following operating metrics are useful as supplements in evaluating our ongoing operational performance and help provide an enhanced understanding of our business:
Total bookings. Total bookings represents cash receipts from the sale of products to customers in a given period adjusted for products where we recognize revenue on a net basis and without giving effect to certain adjustments, primarily net refunds granted in the period. Total bookings provides valuable insight into the sales of our products and the performance of our business since we typically collect payment at the time of sale and recognize revenue ratably over the term of our customer contracts. We report total bookings without giving effect to refunds granted in the period because refunds often occur in periods different from the period of sale for reasons unrelated to the marketing efforts leading to the initial sale. Accordingly, by excluding net refunds, we believe total bookings reflects the effectiveness of our sales efforts in a given period.
Total customers. We define a customer as an individual or entity, as of the end of a period, having an account with one or more paid product subscriptions. A single user may be counted asacustomer more than once if the user maintains paid subscriptions in multiple accounts. Total customers is one way we measure the scale of our business and is an important part of our ability to increase our revenue base
Average revenue per user (ARPU). We calculate ARPU as total revenue during the preceding 12 month period divided by the average of the number of total customers at the beginning and end of the period. ARPU provides insight into our ability to sell additional products to customers, though the impact to date has been muted due to our continued growth in total customers.
Table:
 | Year Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (unaudited) |  |  |  | 
Total bookings (in millions) | $3,401.2 | $3,011.5 | $2,618.2 | $2,155.5 | $1,914.2
Total customers at period end (in thousands) | 19,274 | 18,518 | 17,339 | 14,740 | 13,774
Average revenue per user | $158 | $148 | $139 | $130 | $121


Question: What is the total bookings for each financial year listed, in chronological order?
Answer: $1,914.2, $2,155.5, $2,618.2, $3,011.5, $3,401.2
B. Remuneration to other directors:
* Relinquished the position of Independent Director w.e.f. July 10, 2018.
** Relinquished the position of Independent Director w.e.f. September 28, 2018.
*** Appointed as Additional and Independent Director w.e.f. December 18, 2018.
**** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.
@ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the Company.
@@ In line with the internal guidelines of the Company, no payment is made towards commission to the Non-Executive Directors of the Company, who are in full time employment with any other Tata company.
Table:
 |  |  |  | (` lakh)
Particulars of Remuneration | Sitting Fees for attending board/ committee meetings | Commission | Others, please specify | Total Amount
1. Independent Directors |  |  |  | 
Aman Mehta | 4.80 | 315.00 | - | 319.80
V Thyagarajan* | 3.00 | 100.00 | - | 103.00
Prof Clayton M Christensen** | 0.30 | 75.00 | - | 75.30
Dr Ron Sommer | 5.10 | 220.00 | - | 225.10
O P Bhatt | 7.50 | 215.00 | - | 222.50
Dr Pradeep Kumar Khosla | 2.10 | 150.00 | - | 152.10
Hanne Sorensen*** | 0.60 | 50.00 | - | 50.60
Keki Mistry*** | 0.60 | 50.00 | - | 50.60
Don Callahan**** | 0.30 | 35.00 | - | 35.30
Total (1) | 24.30 | 1,210.00 | - | 1,234.30
2. Other Non-Executive Directors |  |  |  | 
N Chandrasekaran@ | 3.60 | - | - | 3.60
Aarthi Subramanian@@ | 5.70 | - | - | 5.70
Total (2) | 9.30 | - | - | 9.30
Total (B)=(1+2) | 33.60 | 1,210.00 | - | 1,243.60
Total Managerial Remuneration |  |  |  | 
Ceiling as per the Act (@1% of profits calculated under Section 198 of the Companies Act, 2013) |  | 40,434.81 |  | 


Question: Which independent director had the highest commission amount?
Answer: Aman Mehta
Calculation: Analyse COL4 and find the corresponding independent director
Past due but not impaired
Customers with balances past due but without provision for impairment of receivables amount to US$9,319,000 as at 30 June 2019 (2018:
US$6,890,000).
The ageing of the past due but not impaired receivables are as follows:
Accounting policy for trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Trade receivables generally have 30 to 90 day terms.
AASB 9 Financial Instruments This standard addresses the classification, measurement and derecognition of financial assets and financial liabilities, introduces new rules for hedge accounting and a new impairment model based on expected credit losses for the impairment of financial assets. The Group has applied the new standard on 1 July 2018 using a simplified approach for measuring expected credit losses relating to trade receivables using a lifetime expected loss allowance. To measure the expected credit losses, trade receivables are grouped based on region and ageing. Customers with heightened credit risk are provided for specifically based on historical default rates and forward looking information. Where there is no reasonable expectation of recovery, balances are written-off. The application of the standard did not result in any significant impact on the measurement of the allowance for doubtful debtors.
Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectable are written off by reducing the carrying amount directly. A provision for impairment of trade receivables is raised when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payments (more than 60 days overdue) are considered indicators that the trade receivable may be impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to shortterm receivables are not discounted if the effect of discounting is immaterial.
Other receivables are recognised at amortised cost, less any provision for impairment.
Table:
 | Consolidated | 
 | 2019 | 2018
 | US$000 | US$000
0 to 1 month overdue | 5,139 | 2,935
1 to 2 months overdue | 1,424 | 1,275
Over 2 months overdue | 2,756 | 2,680
 | 9,319 | 6,890


Question: How are debts which are known to be uncollectable written off?
Answer: by reducing the carrying amount directly
4. PREPAID EXPENSES
Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).
Table:
 | 2019 | 2018
Prepaid services | $221 | $252
Prepaid bonds for German statutory costs | 188 | 199
Prepaid insurance | 62 | 19
Prepaid licenses, software tools and support | 17 | 51
Other prepaid expenses | 17 | 17
 | $505 | $538


Question: Which are the top 2 prepaid expenses for 2019?
Answer: Prepaid services, Prepaid bonds for German statutory costs
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 percentage change in Other financial income in 2018/2019 from 2017/2018?
Answer: -12.64
Calculation: ((159-182)/182) * 100
NOTE 4. OTHER ASSETS
Goodwill
The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments, is as follows:
Goodwill acquired during fiscal 2019 totaled $17,015, with $12,893 of that resulting from the purchase of BOLTS Technologies, Inc., $3,999 resulting from the purchase of Agiletics, Inc., and the remainder resulting from a measurement period adjustment on the Ensenta valuation. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of BOLTS Technologies and Agiletics, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment.
Goodwill acquired during fiscal 2018 totaled $97,597, with $91,098 of that resulting from the purchase of Ensenta Corporation, included in the Payments segment. The remaining $6,499 of goodwill acquired during fiscal 2018 resulted from the purchase of Vanguard Software Group, which was added to the Company’s Complementary segment. The goodwill arising from these acquisitions consists largely of the growth potential, synergies and economies of scale expected from combining the operations of the Company with those of Ensenta and Vanguard, together with the value of their assembled workforces. No goodwill was assigned to the Company’s Corporate and Other reportable segment.
The Goodwill reduction during fiscal 2018 was a result of the Company’s sale of jhaDirect product line in the first quarter. Goodwill allocated to the carrying amount of the net assets sold was calculated based on the relative fair values of the business disposed and the portion of the reporting unit that was retained.
Table:
 | June 30, | 
Core | 2019 | 2018
Beginning balance | $195,956 | $195,956
Goodwill, acquired during the year | 4,000 | —
Goodwill, adjustments related to dispositions | — | —
Ending balance | $199,956 | $195,956
Payments |  | 
Beginning balance | $325,204 | $234,106
Goodwill, acquired during the year | 122 | 91,098
Goodwill, adjustments related to dispositions | — | —
Ending balance | $325,326 | $325,204
Complementary |  | 
Beginning balance | $128,769 | $122,403
Goodwill, acquired during the year | 12,893 | 6,499
Goodwill, adjustments related to dispositions | — | (133)
Ending balance | $141,662 | $128,769


Question: What information does the table show?
Answer: The carrying amount of goodwill for the fiscal years ended June 30, 2019 and 2018, by reportable segments
RESULTS FROM VESSEL OPERATIONS
During the year ended December 31, 2019, shipping revenues decreased by $10,616 or 2.9% compared to 2018. The decrease primarily resulted from three fewer vessels in operation during most of 2019 compared to 2018 and one less Government of Israel voyage in 2019 compared to 2018. This decrease was partially offset by the addition of two new vessels to our fleet at the beginning of the fourth quarter of 2019.
Reconciliations of TCE revenues, a non-GAAP measure, to shipping revenues as reported in the consolidated statements of operations follows:
Consistent with general practice in the shipping industry, we use TCE revenues, which represents shipping revenues less voyage expenses, as a measure to compare revenue generated from a voyage charter to revenue generated from a time charter.
TCE revenues, a non-GAAP measure, provides additional meaningful information in conjunction with shipping revenues, the most directly comparable GAAP measure, because it assists management in decisions regarding the deployment and use of our vessels and in evaluating their financial performance.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Time charter equivalent revenues | $335,133 | $326,707
Add: Voyage expenses | 20,414 | 39,456
Shipping revenues | $355,547 | $366,163


Question: What is the change in Shipping revenues from Years Ended December 31, 2018 to 2019?
Answer: -10616
Calculation: 355,547-366,163
(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 difference in unearned revenue and accrued revenue in 2019?
Answer: 748
Calculation: 27,817 - 27,069
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: How many quarters did Net income attributable to VMware, Inc. exceed $1,000 million in 2020?
Answer: 1
Calculation: Q2 2020
Key Metrics
In addition to our results determined in accordance with GAAP, we believe the following operating metrics are useful as supplements in evaluating our ongoing operational performance and help provide an enhanced understanding of our business:
Total bookings. Total bookings represents cash receipts from the sale of products to customers in a given period adjusted for products where we recognize revenue on a net basis and without giving effect to certain adjustments, primarily net refunds granted in the period. Total bookings provides valuable insight into the sales of our products and the performance of our business since we typically collect payment at the time of sale and recognize revenue ratably over the term of our customer contracts. We report total bookings without giving effect to refunds granted in the period because refunds often occur in periods different from the period of sale for reasons unrelated to the marketing efforts leading to the initial sale. Accordingly, by excluding net refunds, we believe total bookings reflects the effectiveness of our sales efforts in a given period.
Total customers. We define a customer as an individual or entity, as of the end of a period, having an account with one or more paid product subscriptions. A single user may be counted asacustomer more than once if the user maintains paid subscriptions in multiple accounts. Total customers is one way we measure the scale of our business and is an important part of our ability to increase our revenue base
Average revenue per user (ARPU). We calculate ARPU as total revenue during the preceding 12 month period divided by the average of the number of total customers at the beginning and end of the period. ARPU provides insight into our ability to sell additional products to customers, though the impact to date has been muted due to our continued growth in total customers.
Table:
 | Year Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (unaudited) |  |  |  | 
Total bookings (in millions) | $3,401.2 | $3,011.5 | $2,618.2 | $2,155.5 | $1,914.2
Total customers at period end (in thousands) | 19,274 | 18,518 | 17,339 | 14,740 | 13,774
Average revenue per user | $158 | $148 | $139 | $130 | $121


Question: What is the change in the average total bookings between 2017-2018, and 2018-2019?
Answer: 391.5
Calculation: [(3,401.2+3,011.5)/2] - [(3,011.5+2,618.2)/2]
Estimated Useful Lives of Computer Software and Other Intangible Assets Acquired
As of the acquisition date, the gross carrying value and weighted average estimated useful lives of Computer software and Other intangible assets acquired during the year ended December 31, 2019 consisted of the following (dollars in millions):
Table:
 | Gross carrying value | Weighted average estimated life (in years)
Computer software | $9.4 | 5
Other intangible assets: |  | 
Client relationships | 19.1 | 10
Trade names | 1.4 | 3
Non-compete agreements | 0.9 | 5
Other intangible assets | 21.4 | 
Total gross carrying value | $30.8 | 


Question: What was the gross carrying value of computer software?
Answer: 9.4
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
19. Financial Income and Costs
An analysis of financial income and costs is as follows:
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Financial Income |  |  | 
Interest income | 2,650 | 4,784 | 5,318
Total financial income | 2,650 | 4,784 | 5,318
Financial Costs |  |  | 
Amortization and write-off of deferred loan/bond issuance costs/premium | 12,398 | 12,593 | 14,154
Interest expense on loans and realized loss on cash flow hedges | 85,813 | 111,600 | 122,819
Interest expense on bonds and realized loss on CCSs | 27,085 | 30,029 | 34,607
Lease charge | 10,875 | 10,520 | 10,506
Loss arising on bond repurchases at a premium (Note 13)13) | 1,459 | — | 2,119
Other financial costs, including unrealized foreign exchange losses on cash and bonds | 1,551 | 1,885 | 6,276
Total financial costs | 139,181 | 166,627 | 190,481


Question: What was the change in lease charge from 2018 to 2019?
Answer: -14
Calculation: 10,506 - 10,520
performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor's 500 composite stock index ( "s&p 500 index" ) , ( ii ) the standard & poor's industrials index ( "s&p industrials index" ) and ( iii ) the standard & poor's consumer durables & apparel index ( "s&p consumer durables & apparel index" ) , from december 31 , 2012 through december 31 , 2017 , when the closing price of our common stock was $ 43.94 . the graph assumes investments of $ 100 on december 31 , 2012 in our common stock and in each of the three indices and the reinvestment of dividends . the table below sets forth the value , as of december 31 for each of the years indicated , of a $ 100 investment made on december 31 , 2012 in each of our common stock , the s&p 500 index , the s&p industrials index and the s&p consumer durables & apparel index and includes the reinvestment of dividends. .

Table:
 | 2013 | 2014 | 2015 | 2016 | 2017
masco | $ 138.48 | $ 155.26 | $ 200.79 | $ 227.08 | $ 318.46
s&p 500 index | $ 132.04 | $ 149.89 | $ 151.94 | $ 169.82 | $ 206.49
s&p industrials index | $ 140.18 | $ 153.73 | $ 149.83 | $ 177.65 | $ 214.55
s&p consumer durables & apparel index | $ 135.84 | $ 148.31 | $ 147.23 | $ 138.82 | $ 164.39
$ 50.00 $ 100.00 $ 150.00 $ 200.00 $ 250.00 $ 300.00 $ 350.00 masco s&p 500 index s&p industrials index s&p consumer durables & apparel index .

Question: what was the ratio of the value of the common stock masco to s&p 500 index in 2015
Answer: 1.32
Calculation: divide(200.79, 151.94)
17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued)
Sales to unaffiliated customers are as follows (in thousands):
Table:
 |  | Fiscal | 
SALES | 2019 | 2018 | 2017
United States | $339,585 | $309,495 | $297,699
Foreign countries: |  |  | 
South Korea | 313,461 | 652,313 | 628,369
China | 194,653 | 235,568 | 162,316
Japan | 138,028 | 180,223 | 154,985
Asia-Pacific, other | 93,389 | 124,733 | 107,713
Germany | 145,285 | 166,926 | 145,835
Europe, other | 148,680 | 171,936 | 162,162
Rest of World | 57,559 | 61,379 | 64,232
Total foreign countries sales | 1,091,055 | 1,593,078 | 1,425,612
Total sales | $1,430,640 | $1,902,573 | $1,723,311


Question: What was the Total sales in 2019?
Answer: $1,430,640