hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Significant components of Teradyne’s deferred tax assets (liabilities) as of December 31, 2019 and 2018 were as follows:
As of December 31, 2019 and 2018, Teradyne evaluated the likelihood that it would realize deferred income taxes to offset future taxable income and concluded that it is more likely than not that a substantial majority of its deferred tax assets will be realized through consideration of both the positive and negative evidence. At December 31, 2019 and 2018, Teradyne maintained a valuation allowance for certain deferred tax assets of $77.2 million and $69.9 million, respectively, primarily related to state net operating losses and state tax credit carryforwards, due to the uncertainty regarding their realization. Adjustments could be required in the future if Teradyne estimates that the amount of deferred tax assets to be realized is more or less than the net amount recorded.
Table:
 | 2019 | 2018
 | (in thousands) | 
Deferred tax assets |  | 
Tax credits | $79,480 | $69,091
Accruals | 25,424 | 23,449
Pension liabilities | 24,459 | 20,826
Inventory valuations | 18,572 | 18,514
Deferred revenue | 7,622 | 9,130
Equity compensation | 7,042 | 7,190
Vacation accrual | 4,768 | 4,772
Investment impairment | 3,292 | —
Net operating loss carryforwards | 2,705 | 3,658
Marketable securities | — | 962
Other | 1,472 | 685
Gross deferred tax assets | 174,836 | 158,277
Less: valuation allowance | (77,177) | (69,852)
Total deferred tax assets | $97,659 | $88,425
Deferred tax liabilities: |  | 
Depreciation | $(18,238) | $(14,028)
Intangible assets | (16,705) | (24,211)
Marketable securities | (1,601) | —
Total deferred tax liabilities | $(36,544) | $(38,239)
Net deferred assets | $61,115 | $50,186


Question: In which year was Other larger?
Answer: 2019
Calculation: 1,472>685
Expected Future Rate
Over the medium-term the tax rate is likely to stabilise as the integration of acquisitions in higher rate jurisdictions are completed. However, the tax rate may fluctuate if business changes are implemented in response to legislation arising from the OECD’s Base Erosion & Profit Shifting Project. Legislative change in key territories is being monitored and acted upon.
The Group does not anticipate any significant impact on the future tax charge, liabilities or assets, as a result of the triggering of Article 50(2) of the Treaty on European Union, but cannot rule out the possibility that, for example, a failure to reach satisfactory arrangements for the UK’s future relationship with the European Union, could have an impact on such matters.
The European Commission has concluded its investigation into the UK’s controlled foreign company (“CFC”) rules. The CFC rules levy a charge on foreign entities controlled by the UK that are subject to a lower rate of tax, however there is currently an exemption available for 75% of this charge if the activities being undertaken by the CFC relate to financing. The EC concluded that this exemption is in breach of EU State Aid rules. However, whilst we are awaiting further detail from HMRC, the position has not changed from a tax accounting perspective. The risk is possible, but not probable. UK ministers have yet to decide on whether to pursue an appeal. No provision for this potential liability of $3.6M has been provided in these Consolidated Financial Statements as it is not clear what, if any, the ultimate financial result will be.
Deferred tax assets and liabilities are attributable to the following:
As at 31 March 2019 the aggregate amount of temporary differences associated with undistributed earnings of subsidiaries for which deferred tax liabilities have been recognised was $Nil (2018: $Nil). No liability has been recognised because the Group is in a position to control the reversal of temporary differences and it is probable that such differences will not reverse in the foreseeable future.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realised or the liability settled, based on tax rates that have been enacted or substantively enacted at the reporting date.
Table:
 | 31 March 2019 | 31 March 2018 Restated See note 2
 | $M | $M
Deferred income tax assets in relation to: |  | 
Deferred revenue | 40.9 | 40.0
Tax value of carry forward losses of UK subsidiaries | 37.0 | 24.2
Tax value of carry forward losses of overseas subsidiaries | 6.2 | 6.4
Advanced capital allowances | 7.5 | 7.7
Share-based payments | 11.6 | 27.7
Other temporary differences | 11.8 | 14.7
Total | 115.0 | 120.7
Deferred income tax liabilities in relation to: |  | 
Intangible assets | 6.1 | 5.9
Deferred selling cost | 8.5 | 8.5
Other temporary differences | - | 0.1
Total | 14.6 | 14.5


Question: What was the percentage change in deferred value in 2019 from 2018?
Answer: 2.25
Calculation: ((40.9-40.0)/40.0) * 100
14. Income Taxes
The provision for income taxes consists of the following (in millions):
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Current: |  |  | 
Federal | $ 26 | $ 764 | $ 22
State | 27 | 10 | 3
Foreign | 49 | 39 | 41
Total current | 102 | 813 | 66
Deferred: |  |  | 
Federal | 35 | 239 | 61
State | (6 ) | 27 | 17
Foreign | (32 ) | 4 | (4 )
Total deferred | (3 ) | 270 | 74
Provision for income taxes | $ 99 | $ 1,083 | $ 140


Question: What was the Current State provision for income tax in 2017?
Answer: 3
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
20. SUPPLEMENTAL CASH FLOW INFORMATION
Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,:
(1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.
Table:
 | 2019 | 2018 | 2017
Supplemental cash flow information: |  |  | 
Cash paid for interest | $750.2 | $789.7 | $712.1
Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively) | 147.5 | 163.9 | 136.5
Non-cash investing and financing activities: |  |  | 
(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities | (21.0) | 8.3 | 34.0
Purchases of property and equipment under finance leases, perpetual easements and capital leases | 81.3 | 57.8 | 54.8
Fair value of debt assumed through acquisitions | 329.8 | — | —
Acquisition of Commercialization Rights (1) | — | 24.8 | —
Conversion of third-party debt to equity | — | — | 48.2
Debt financed acquisition of communication sites | — | 54.2 | —


Question: How many years did the cash paid for income taxes exceed $150 million?
Answer: 1
Calculation: 2018
Movements in ordinary share capital
Ordinary Shares
Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital.
On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.
Table:
 |  |  | Issue price | 
Details | Date | Shares | AU$US | $’000
Balance | 1 July 2017 | 130,215,813 |  | 125,177
Shares issued | 23 February 2018 | 69,129 | $8.52 | 458
Balance | 30 June 2018 | 130,284,942 |  | 125,635
Shares issued | 24 August 2018 | 69,129 | $8.46 | 423
Share issued | 24 August 2018 | 28,407 | $0.00 | -
Share issued | 21 December 2018 | 129,044 | $0.00 | -
Balance | 30 June 2019 | 130,511,522 |  | 126,058


Question: What is the date where shares issued is the greatest?
Answer: 21 December 2018
Calculation: Find the largest number in COL4 rows 4 and rows 6 to 8 and the corresponding share issue date
Quarterly Results (Unaudited)
The following table sets forth certain unaudited quarterly financial information for the 2019 and 2018 fiscal years. In the opinion of management, this information has been presented on the same basis as the audited consolidated financial statements appearing elsewhere, and all necessary adjustments (consisting primarily of normal recurring accruals) have been included in the amounts stated below to present fairly the unaudited quarterly results when read in conjunction with the audited consolidated financial statements and related notes thereto. The operating results for any quarter are not necessarily indicative of results for any future period.
(1) Includes acquisition and integration charges related to our strategic collaboration with JJMD of $17.6 million, $13.4 million, $12.8 million, $8.9 million and $8.1 million for the three months ended August 31, 2019, May 31, 2019, February 28, 2019, November 30, 2018 and August 31, 2018, respectively.
(2) Includes ($13.3 million), $111.4 million and $30.9 million of income tax (benefit) expense for the three months ended November 30, 2018, August 31, 2018 and February 28, 2018, respectively, related to the Tax Act.
(3) Includes a restructuring of securities loss of $29.6 million for the three months ended August 31, 2019.
(4) Includes a distressed customer charge of $6.2 million, $18.0 million and $14.7 million during the three months ended August 31, 2019, August 31, 2018 and February 28, 2018, respectively.
Table:
Fiscal Year 2019 |  |  |  | 
 |  |  | Three Months Ended | 
(in thousands, except for per share data) | August 31,2019 | May 31,2019 | February 28,2019 | November 30,2018
Net revenue | $6,573,453 | $6,135,602 | $6,066,990 | $6,506,275
Gross profit(4) | 495,078 | 443,799 | 454,874 | 519,650
Operating income(1)(4) | 189,745 | 140,918 | 153,983 | 216,710
Net income(2)(3)(4) | 53,761 | 44,032 | 67,607 | 124,074
Net income attributable to Jabil Inc.(2)(3)(4) | $52,675 | $43,482 | $67,354 | $123,600
Earnings per share attributable to the stockholders of Jabil Inc. |  |  |  | 
Basic | $0.34 | $0.28 | $0.44 | $0.77
Diluted | $0.34 | $0.28 | $0.43 | $0.76


Question: What was the gross profit in May 2019?
Answer: 443,799
Customers and Markets
Our primary customers, in terms of our sales revenues, include premier integrated device manufacturers, such as Texas Instruments and Intel Mobile, plus leading fabless design companies, such as Broadcom, MediaTek, Realtek, Qualcomm and Novatek. Although we are not dependent on any single customer, a significant portion of our operating revenues has been generated from sales to a few customers. Our top ten customers accounted for approximately 51.3% of our operating revenues in 2019. Set forth below is a geographic breakdown of our operating revenues in 2017, 2018 and 2019 by the location of our customers.
Table:
 |  | Years Ended December 31, | 
Region | 2017 | 2018 | 2019
 | % | % | %
Taiwan | 32.8 | 36.4 | 36.4
Singapore | 20.6 | 16.4 | 16.2
China (including Hong Kong) | 12.7 | 12.2 | 12.9
Japan | 3.2 | 3.9 | 6.6
USA | 12.2 | 15.6 | 13.5
Europe | 9.6 | 8.3 | 4.7
Others | 8.9 | 7.2 | 9.7
Total | 100.0 | 100.0 | 100.0


Question: What is the percentage of customers from Taiwan in 2019?
Answer: 32.8
The following table sets forth our sources of revenue for each of the periods indicated (in thousands, except for percentages):
Subscription revenue increased by $69.9 million, or 15%, in 2019 when compared to 2018. Subscription revenue growth on a constant currency basis increased 16% in 2019 when compared to 2018. The increase was attributable to new business, which includes new customers, upsells, cross-sells, and renewals from existing customers.
Professional services revenue decreased by $31.3 million, or 48%, in 2019 when compared to 2018. The decrease of professional services revenue is attributable to the continued migration of implementation services to our global partners.
Subscription revenue increased by $76.3 million, or 19%, in 2018 when compared to 2017. The increase was attributable to new business, which included new customers, upsells, and renewals from existing customers. Professional services revenue decreased by $20.4 million, or 24%, in 2018 when compared to 2017. The decrease of professional services revenue is attributable to the execution of our strategic initiative to migrate much of our implementation services to our global partners.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Subscription revenue | $542,968 | $473,052 | $396,764
Percentage of subscription revenue to total revenue | 94.2% | 87.9% | 82.3%
Professional services revenue | $33,555 | $64,839 | $85,221
Percentage of professional services to total revenue | 5.8% | 12.1% | 17.7%
Total revenue | $576,523 | 537,891 | 481,985


Question: Why did subscription revenue increase by $76.3 million between 2018 and 2017?
Answer: The increase was attributable to new business, which included new customers, upsells, and renewals from existing customers.
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 average total bookings for 2018 and 2019?
Answer: 3206.35
Calculation: (3,401.2+3,011.5)/2
Note 3 – Net Income per Share
Potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows:
Table:
Fiscal Year Ended |  |  | 
 | December 27, 2019 | December 28, 2018 | December 29, 2017
Restricted Share Awards (“RSAs”) | 132,861 | 42 | 84,511
Stock options | — | — | 201,799
Convertible notes | 76,384 | — | —


Question: What is the change in the Restricted Share Awards (“RSAs”) between 2018 and 2019?
Answer: 132819
Calculation: 132,861-42
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Revenue by Geographic Region
Vessels operate on a worldwide basis and are not restricted to specific locations. Accordingly, it is not possible to allocate the assets of these operations to specific countries. The total net book value of long-lived assets for dry bulk vessels amounted to $741,347 and $933,784 at December 31, 2019 and 2018, respectively. For the Logistics Business, all long-lived assets are located in South America. The total net book value of long-lived assets for the Logistics Business amounted to $536,342 (including constructions in progress of $4,046, referred to in Note 7) and $556,713 at December 31, 2019 and 2018, respectively. The total net book value of long-lived assets for the Containers Business amounted to at December 31, 2018 $399,979.
Table:
 | Year ended December 31, 2019 | Year ended December 31, 2018 | Year ended December 31, 2017
North America | $2,259 | $4,248 | $5,513
Europe | 179,009 | 142,688 | 124,857
Asia | 67,468 | 135,614 | 91,552
South America | 232,394 | 208,751 | 212,616
Other | 1,319 | 26,438 | 28,511
Total | $482,449 | $517,739 | $463,049


Question: What was the change in the revenue from South America between 2017 and 2018?
Answer: -3865
Calculation: 208,751-212,616
supplemental financial information common stock performance the following graph compares the performance of an investment in the firm 2019s common stock from december 26 , 2008 ( the last trading day before the firm 2019s 2009 fiscal year ) through december 31 , 2013 , with the s&p 500 index and the s&p 500 financials index . the graph assumes $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions . the performance shown in the graph represents past performance and should not be considered an indication of future performance . the goldman sachs group , inc . s&p 500 index s&p 500 financials index dec-09 dec-10 dec-11 dec-12 dec-13dec-08 the table below shows the cumulative total returns in dollars of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index for goldman sachs 2019 last five fiscal year ends , assuming $ 100 was invested on december 26 , 2008 in each of the firm 2019s common stock , the s&p 500 index and the s&p 500 financials index , and the dividends were reinvested on the date of payment without payment of any commissions . the performance shown in the table represents past performance and should not be considered an indication of future performance. .

Table:
 | 12/26/08 | 12/31/09 | 12/31/10 | 12/31/11 | 12/31/12 | 12/31/13
the goldman sachs group inc . | $ 100.00 | $ 224.98 | $ 226.19 | $ 123.05 | $ 176.42 | $ 248.36
s&p 500 index | 100.00 | 130.93 | 150.65 | 153.83 | 178.42 | 236.20
s&p 500 financials index | 100.00 | 124.38 | 139.47 | 115.67 | 148.92 | 201.92
218 goldman sachs 2013 annual report .

Question: what is the five year total return on the s&p 500 index?
Answer: 136.20
Calculation: subtract(236.20, const_100)
Geographic Revenue
In addition to the revenue presentation by reportable segment, we also measure revenue performance on a geographic basis.
Total revenue of $77,147 million in 2019 decreased 3.1 percent year to year as reported (1 percent adjusted for currency), but increased 0.2 percent excluding divested businesses and adjusted for currency.
Americas revenue decreased 1.9 percent as reported (1 percent adjusted for currency), but grew 1 percent excluding divested businesses and adjusted for currency. Within North America, the U.S. decreased 2.4 percent and Canada increased 4.0 percent as reported (6 percent adjusted for currency). Latin America declined as reported but grew adjusted for currency. Within Latin America, Brazil declined 4.8 percent as reported, but was flat adjusted for currency.
EMEA revenue decreased 4.1 percent as reported, but was essentially flat adjusted for currency and increased 1 percent excluding divested businesses and adjusted for currency. As reported, the U.K., France and Italy decreased 2.9 percent, 4.1 percent and 1.3 percent, respectively, but grew 1 percent, 1 percent and 4 percent, respectively, adjusted for currency. Germany decreased 7.9 percent as reported and 3 percent adjusted for currency. The Middle East and Africa region decreased 3.5 percent as reported and 2 percent adjusted for currency.
Asia Pacific revenue decreased 4.0 percent as reported (3 percent adjusted for currency) and 2 percent excluding divested businesses and adjusted for currency. Japan increased 2.3 percent as reported and 1 percent adjusted for currency.
Australia decreased 17.3 percent as reported and 11 percent adjusted for currency. China decreased 13.4 percent as reported and 11 percent adjusted for currency and India decreased 8.1 percent as reported and 5 percent adjusted for currency.
Table:
($ in millions) |  |  |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency | Yr.-to-Yr. Percent Change Excluding Divested Businesses And Adjusted for Currency
Total revenue | $77,147 | $79,591 | (3.1)% | (1.0)% | 0.2%
Americas | $36,274 | $36,994 | (1.9)% | (1.1)% | 0.8%
Europe/Middle East/Africa | 24,443 | 25,491 | (4.1) | 0.4 | 1.3
Asia Pacific | 16,430 | 17,106 | (4.0) | (3.0) | (2.5)


Question: What was the movement in the EMEA revenue?
Answer: EMEA revenue decreased 4.1 percent as reported, but was essentially flat adjusted for currency and increased 1 percent excluding divested businesses and adjusted for currency.
Segment operating results
Enterprise Security segment
Revenue increased $199 million primarily due to increases of $331 million in revenue from sales of our network and web security solutions and $36 million from sales of endpoint and information protection solutions, partially offset by a $184 million decrease in revenue as a result of the divestiture of our WSS and PKI solutions. Revenue during fiscal 2018 was also unfavorably affected by a shift in the mix of sales towards subscription and cloud-delivered solutions subject to ratable revenue recognition, which resulted in less in-period recognized revenue and more revenue deferred to the balance sheet as compared to fiscal 2017. Operating income increased $286 million primarily due to higher revenue discussed above, a $51 million decrease in sales and marketing expenses and a $38 million decrease in cost of revenues.
Table:
 | Fiscal Year |  | Variance in | 
(In millions, except for percentages) | 2018 | 2017 | Dollars | Percent
Net revenues | $2,554 | $2,355 | $199 | 8%
Percentage of total net revenues | 53% | 59% |  | 
Operating income | $473 | $187 | $286 | 153%
Operating margin | 19% | 8% |  | 


Question: What is the total net revenue for fiscal 2017 and fiscal 2018?
Answer: 4909
Calculation: 2,554+2,355
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 5 — Property, Plant and Equipment
Property, plant and equipment is comprised of the following:
Table:
 | As of December 31, | 
 | 2019 | 2018
Land and land improvements | $1,095 | $1,136
Buildings and improvements | 68,350 | 70,522
Machinery and equipment | 224,312 | 231,619
Less: Accumulated depreciation | (188,719) | (203,876)
Property, plant and equipment, net | $105,038 | $99,401


Question: What was the change in the amount of Buildings and Improvements between 2018 and 2019?
Answer: -2172
Calculation: 68,350-70,522