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


Question: What was the reason for the year-on-year change for revenues from the Online Advertising Business?
Answer: The increase mainly reflected higher advertising revenues derived from Weixin (primarily Weixin Moments and Mini Programs) as a result of its increased inventories and impressions, as well as contributions from our mobile advertising network due to increased traffic and video inventories
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: What is the average total fair value of long-lived assets held for sale for 2018 and 2019?
Answer: 1300
Calculation: (1,300+1,300)/2
Disaggregated Revenue
The table below includes the Company’s revenue for the fiscal year ended September 28, 2019 disaggregated by geographic reportable segment and market sector (in thousands):
Table:
 |  | Fiscal Year Ended September 28, 2019 |  | 
 |  | Reportable Segment: |  | 
 | AMER  | APAC  | EMEA  | Total
Market Sector: |  |  |  | 
Healthcare/Life Sciences  | $488,851 | $602,922 | $128,225 | $1,219,998
Industrial/Commercial  | 359,381 | 534,971 | 86,868 | 981,220
Aerospace/Defense  | 317,558 | 186,486 | 84,556 | 588,600
Communications  | 256,523 | 113,329 | 4,764 | 374,616
     External revenue  | 1,422,313 | 1,437,708 | 304,413 | 3,164,434
Inter-segment sales  | 6,995 | 119,497 | 5,520 | 132,012
    Segment revenue  | $1,429,308 | $1,557,205 | $309,933 | $3,296,446


Question: Which geographic reportable segments does the table provide information for the Company's revenue?
Answer: AMER, APAC, EMEA
The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands):
Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.
Table:
 | 2019 | 2018
Franchise rental revenues | $272,815 | $259,047
Royalties | 163,047 | 155,939
Franchise fees and other | 6,764 | 6,646
Franchise royalties and other | 169,811 | 162,585
Franchise contributions for advertising and other services | 170,674 | —
Total franchise revenues | $613,300 | $421,632
 |  | 
Franchise occupancy expenses (excluding depreciation and amortization) | $166,584 | $158,319
Franchise support and other costs | 12,110 | 11,593
Franchise advertising and other services expenses | 178,093 | —
Total franchise costs | $356,787 | $169,912
Franchise costs as a % of total franchise revenues | 58.2% | 40.3%
 |  | 
Average number of franchise restaurants | 2,081 | 2,028
% increase | 2.6% | 
Franchised restaurant sales | $3,167,920 | $3,018,067
Franchise restaurant AUV | $1,523 | $1,488
Increase in franchise-operated same-store sales | 1.3% | 0.1%
Royalties as a percentage of total franchise restaurant sales | 5.1% | 5.2%


Question: What is the difference in the total franchise revenues between 2018 and 2019?
Answer: 191668
Calculation: $613,300 - $421,632
Item 6. Selected Financial Data
Various factors affecting the comparability of the information included in the table above are discussed in Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Table:
 |  |  | Year Ended October 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (In thousands, except per share data)  |  | 
Net sales  | $3,440,258 | $3,236,004 | $3,342,226 | $2,816,057 | $2,803,480
Operating income  | 67,994 | 29,700 | 425,239 | 294,111 | 335,998
Net income  | 53,294 | 61,431 | 279,745 | 188,961 | 216,001
Basic earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Diluted earnings per share  | 2.41 | 2.70 | 12.30 | 8.37 | 9.52
Working capital  | 365,430 | 367,600 | 650,817 | 465,135 | 396,834
Total assets  | 1,774,134 | 1,659,440 | 1,733,243 | 1,422,700 | 1,246,752
Long-term debt, less current maturities  | 55,000 | — | — | — | —
Stockholders’ equity  | 1,417,675 | 1,387,893 | 1,432,862 | 1,190,262 | 1,029,861
Cash dividends declared per share  | $1.28 | $1.28 | $2.04 | $1.90 | $1.38


Question: What is the average basic earnings per share for fiscal years 2017 to 2019?
Answer: 5.8
Calculation: (2.41+ 2.70+ 12.30)/3
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: How much do the top 3 property and equipment add up to in 2018?
Answer: 68827
Calculation: (31,427+20,558+16,842)
.

Table:
 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014
state street corporation | $ 100 | $ 107 | $ 114 | $ 101 | $ 120 | $ 190
s&p 500 index | 100 | 115 | 132 | 135 | 157 | 208
s&p financial index | 100 | 112 | 126 | 104 | 135 | 183
kbw bank index | 100 | 123 | 152 | 117 | 153 | 211
.

Question: what is the roi of an investment in state street corporation from 20011 to 2012?
Answer: -11.4%
Calculation: subtract(101, 114), divide(#0, 114)
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 is the average ending carrying amount of goodwill under the payment segment for 2018 and 2019?
Answer: 325265
Calculation: (325,326+325,204)/2
Equity in net earnings of affiliates:
The decrease in the share of net earnings in Golar Partners is as a result of a decrease in the underlying performance of Golar Partners in 2018. As a result, during the year ended December 31, 2018, we recognized an impairment charge of $149.4 million. The year ended December 31, 2017 included a deemed loss on disposal of $17.0 million as a result of a dilution in our holding in Golar Partners due to further issuances of common units by Golar Partners in February 2017. As of December 31, 2018, we held a 32.0% (2017: 31.8%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of IDRs.
The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.
Table:
 |  | December 31, |  | 
(in thousands of $) | 2018 | 2017 | Change | % Change
Share of net earnings in Golar Partners | 7,001 | 17,702 | (10,701) | (60)%
Impairment of investment in Golar Partners | (149,389) | — | (149,389) | 100%
Net loss on deemed disposal of investments in Golar Partners | — | (16,992) | 16,992 | 100%
Share of net earnings in other affiliates | 3,711 | 793 | 2,918 | 368%
 | (138,677) | 1,503 | (140,180) | (9,327)%


Question: What was the percentage change in share of net earnings in other affiliates between 2018 and 2017?
Answer: 367.97
Calculation: ((3,711 - 793)/793 ) * 100
NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES
Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.
Table:
 | December 31, | 
 | 2018 | 2019
Loans due from subsidiaries - non-current portion | 46,698 | 45,377
Loans due from subsidiaries - current portion | 2,064 | 2,123
Total | 48,762 | 47,500


Question: What does the table show?
Answer: INVESTMENTS AND LOANS TO SUBSIDIARIES
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):
Table:
 | September 28,
2019 | September 29,
2018
Total assets: |  | 
AMER  | $751,990 | $645,791
APAC  | 958,744 | 937,510
EMEA  | 209,541 | 193,797
Corporate and eliminations | 80,608 | 155,544
 | $2,000,883 | $1,932,642


Question: What was the total assets from APAC in 2019?
Answer: 958,744
Noncurrent Assets and Liabilities
The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency).
Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities.
Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Noncurrent assets | $113,767 | $74,236
Long-term debt | $ 54,102 | $35,605
Noncurrent liabilities (excluding debt) | $ 39,398 | $32,621


Question: What caused the increase in the Noncurrent liabilities?
Answer: An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.
24. Government grants
The following government grants are included within trade and other payables:
Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.
Table:
 | 2019 | 2018
 | $ million | $ million
At 1 January | 2.3 | 2.6
Received during the year | 0.3 | 0.1
Released to the income statement | (0.6) | (0.4)
At 31 December | 2.0 | 2.3


Question: What are the government grants received for?
Answer: to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects
item 11 . executive compensation information with respect to executive compensation required by this item 11 will be included in pca 2019s proxy statement under the captions 201ccompensation discussion and analysis , 201d 201cexecutive officer and director compensation 201d ( including all subcaptions and tables thereunder ) and 201cboard committees 2014 compensation committee 201d and is incorporated herein by reference . item 12 . security ownership of certain beneficial owners and management and related stockholder matters information with respect to security ownership of certain beneficial owners and management required by this item 12 will be included in pca 2019s proxy statement under the caption 201cownership of our stock 201d and is incorporated herein by reference . authorization of securities under equity compensation plans 2014 securities authorized for issuance under our equity compensation plans at december 31 , 2013 are as follows: .

Table:
plan category | column a number of securities to be issued upon exercise of outstanding options warrants and rights ( a ) | column b weighted average exercise price ofoutstanding options warrants and rights | column c number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column a )
equity compensation plans approved by securityholders | 151945 | $ 24.61 | 2140954
equity compensation plans not approved by securityholders | n/a | n/a | n/a
total | 151945 | $ 24.61 | 2140954
( a ) does not include 1534294 shares of unvested restricted stock and performance units granted pursuant to our amended and restated 1999 long-term equity incentive plan .
item 13 .
certain relationships and related transactions , and director independence information with respect to certain relationships and related transactions and director independence required by this item 13 will be included in pca 2019s proxy statement under the captions 201ctransactions with related persons 201d and 201celection of directors 2014 determination of director independence , 201d respectively , and is incorporated herein by reference .
item 14 .
principal accounting fees and services information with respect to fees and services of the principal accountant required by this item 14 will be included in pca 2019s proxy statement under the caption 201cratification of appointment of the independent registered public accounting firm 201d under the subcaptions 201c 2014 fees to the independent registered public accounting firm 201d and 201c 2014 audit committee preapproval policy for audit and non-audit fees 201d and are incorporated herein by reference. .

Question: as of december 2013 what was the value of the equity compensation plans approved by security holders to be issued upon exercise of outstanding options warrants and rights
Answer: 3739366.45
Calculation: multiply(151945, 24.61)