hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
With the highest-performance networks and unmatched new services and content, Bell is building a better communications experience at home, in the workplace and on the go.
And customers are responding: In 2019, Bell welcomed the industry’s highest number of new subscribers across the growth services of retail Internet, IPTV and wireless and diligently managed the decline in traditional home phone and other legacy services.
The speed and quality of Canada’s Best National Mobile Network drove unparalleled gains in both postpaid and prepaid wireless, Internet growth accelerated with the fastest consumer home Internet service available, while Fibe TV and Alt TV are winning customers over with leading product and programing innovations.
(1) Excludes wholesale subscribers.
(2) Excludes business telephone services.
Table:
BCE retail subscribers |  |  | 
(millions) | 2019 | 2018 | Change
Wireless | 9.96 | 9.61 | +3.6%
High-speed Internet(1) | 3.56 | 3.41 | +4.3%
Television(1) | 2.77 | 2.77 | +0.2%
Total growth services, subscribers: retail Internet, IPTV and wireless | 16.29 | 15.79 | +3.2%
Local residential telephone services(1)(2) | 2.70 | 2.96 | (8.9%)
Total(2) | 18.98 | 18.75 | +1.3%


Question: What is the total number of subscribers for Television and Local residential telephone services in 2019?
Answer: 5.47
Calculation: 2.77+2.70
Consolidated income statement
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 | Note | 2019 | (Restated)1 2018
 |  | £m | £m
Revenue | 5 | 355.1 | 330.1
Administrative expenses |  | (112.3) | (108.8)
Share of profit from joint ventures | 16 | 0.9 | –
Operating profit | 6 | 243.7 | 221.3
Finance costs | 9 | (10.2) | (10.6)
Profit on the sale of subsidiary | 10 | 8.7 | –
Profit before taxation |  | 242.2 | 210.7
Taxation | 11 | (44.5) | (39.6)
Profit for the year attributable to equity holders of the parent |  | 197.7 | 171.1
Basic earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 21.00 | 17.74
Diluted earnings per share | 12 |  | 
From profit for the year (pence per share) |  | 20.94 | 17.68


Question: What was the percentage change in profit before taxation in 2019 from 2018?
Answer: 14.95
Calculation: ((242.2-210.7)/210.7) * 100
jpmorgan chase & co./2010 annual report 281 pledged assets at december 31 , 2010 , assets were pledged to collateralize repur- chase agreements , other securities financing agreements , derivative transactions and for other purposes , including to secure borrowings and public deposits . certain of these pledged assets may be sold or repledged by the secured parties and are identified as financial instruments owned ( pledged to various parties ) on the consoli- dated balance sheets . in addition , at december 31 , 2010 and 2009 , the firm had pledged $ 288.7 billion and $ 344.6 billion , respectively , of financial instruments it owns that may not be sold or repledged by the secured parties . the significant components of the firm 2019s pledged assets were as follows. .

Table:
december 31 ( in billions ) | 2010 | 2009
securities | $ 112.1 | $ 155.3
loans | 214.8 | 285.5
trading assets and other | 123.2 | 84.6
totalassetspledged ( a ) | $ 450.1 | $ 525.4
total assets pledged ( a ) $ 450.1 $ 525.4 ( a ) total assets pledged do not include assets of consolidated vies ; these assets are used to settle the liabilities of those entities .
see note 16 on pages 244 2013 259 of this annual report for additional information on assets and liabilities of consolidated vies .
collateral at december 31 , 2010 and 2009 , the firm had accepted assets as collateral that it could sell or repledge , deliver or otherwise use with a fair value of approximately $ 655.0 billion and $ 635.6 billion , respectively .
this collateral was generally obtained under resale agreements , securities borrowing agreements , cus- tomer margin loans and derivative agreements .
of the collateral received , approximately $ 521.3 billion and $ 472.7 billion were sold or repledged , generally as collateral under repurchase agreements , securities lending agreements or to cover short sales and to collat- eralize deposits and derivative agreements .
the reporting of collat- eral sold or repledged was revised in 2010 to include certain securities used to cover short sales and to collateralize deposits and derivative agreements .
prior period amounts have been revised to conform to the current presentation .
this revision had no impact on the firm 2019s consolidated balance sheets or its results of operations .
contingencies in 2008 , the firm resolved with the irs issues related to compliance with reporting and withholding requirements for certain accounts transferred to the bank of new york mellon corporation ( 201cbnym 201d ) in connection with the firm 2019s sale to bnym of its corporate trust business .
the resolution of these issues did not have a material effect on the firm. .

Question: as of december 31 , 2010 what percentage of the collateral that it was able to sell , repledge , deliver , or otherwise use was actually used for these purposes?
Answer: 79.6
Calculation: divide(521.3, 655.0)
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: Which years does the table provide information for?
Answer: 2019, 2018, 2017
Employee Stock Purchase Plan
Eligible employees are offered shares through a 24-month offering period, which consists of four consecutive 6-month purchase periods. Employees may purchase a limited number of shares of the Company’s stock at a discount of up to 15% of the lesser of the market value at the beginning of the offering period or the end of each 6-month purchase period. On September 13, 2018, the ESPP was amended to increase the shares reserved for issuance by 2 million shares of common stock. As of April 26, 2019, 7 million shares were available for issuance. The following table summarizes activity related to the purchase rights issued under the ESPP (in millions):
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Shares issued under the ESPP | 3 | 4 | 4
Proceeds from issuance of shares | $ 96 | $ 85 | $ 80


Question: What was the percentage change in the Proceeds from issuance of shares between 2018 and 2019?
Answer: 12.94
Calculation: ((96-85)/85) * 100
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 change in gross profit between May 2019 and August 2019?
Answer: 51279
Calculation: 495,078-443,799
17. OTHER NON-CURRENT ASSETS
(1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019.
(2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019.
(3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million.
"Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).
Table:
(in thousands of $) | 2019 | 2018
Oil derivative instrument (see note 24) | 45,640 | 84,730
Operating lease right-of-use-assets (1) | 9,847 | —
Foreign exchange swap (see note 24) | 214 | —
Mark-to-market interest rate swaps valuation (see note 24) | 8 | 6,298
Investment in OLT-O (2) | — | 7,347
Other non-current assets (3) | 24,700 | 40,729
 | 80,409 | 139,104


Question: What does "Other non-current assets" in 2018 mainly represent?
Answer: Payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel
Equity in net earnings of affiliates:
As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018.
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 $) | 2019 | 2018 | Change | % Change
Share in net (loss)/earnings in Golar Partners | (20,050) | 7,001 | (27,051) | (386)%
Impairment of investment in Golar Partners | — | (149,389) | 149,389 | 100%
Share of net (losses)/earnings in other affiliates | (2,515) | 3,711 | (6,226) | (168)%
 | (22,565) | (138,677) | 116,112 | (84)%


Question: In which years was the equity in net earnings of affiliates recorded for?
Answer: 2019, 2018
notes to consolidated financial statements 2014 ( continued ) these acquisitions have been recorded using the purchase method of accounting , and accordingly , the purchase price has been allocated to the assets acquired and liabilities assumed based on their estimated fair value as of the date of acquisition . the operating results of each acquisition are included in our consolidated statements of income from the dates of each acquisition . fiscal 2008 during fiscal 2008 , we acquired a portfolio of merchants that process discover transactions and the rights to process discover transactions for our existing and new merchants . as a result of this acquisition , we will now process discover transactions similarly to how we currently process visa and mastercard transactions . the purpose of this acquisition was to offer merchants a single point of contact for discover , visa and mastercard card processing . during fiscal 2008 , we acquired a majority of the assets of euroenvios money transfer , s.a . and euroenvios conecta , s.l. , which we collectively refer to as lfs spain . lfs spain consisted of two privately- held corporations engaged in money transmittal and ancillary services from spain to settlement locations primarily in latin america . the purpose of the acquisition was to further our strategy of expanding our customer base and market share by opening additional branch locations . during fiscal 2008 , we acquired a series of money transfer branch locations in the united states . the purpose of these acquisitions was to increase the market presence of our dolex-branded money transfer offering . the following table summarizes the preliminary purchase price allocations of these business acquisitions ( in thousands ) : .

Table:
 | total
goodwill | $ 13536
customer-related intangible assets | 4091
contract-based intangible assets | 1031
property and equipment | 267
other current assets | 502
total assets acquired | 19427
current liabilities | -2347 ( 2347 )
minority interest in equity of subsidiary | -486 ( 486 )
net assets acquired | $ 16594
the customer-related intangible assets have amortization periods of up to 14 years .
the contract-based intangible assets have amortization periods of 3 to 10 years .
these business acquisitions were not significant to our consolidated financial statements and accordingly , we have not provided pro forma information relating to these acquisitions .
in addition , during fiscal 2008 , we acquired a customer list and long-term merchant referral agreement in our canadian merchant services channel for $ 1.7 million .
the value assigned to the customer list of $ 0.1 million was expensed immediately .
the remaining value was assigned to the merchant referral agreement and is being amortized on a straight-line basis over its useful life of 10 years. .

Question: what portion of the net assets acquired is related to goodwill?
Answer: 81.6%
Calculation: divide(13536, 16594)
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 is the percentage change of adjusted revenue from 2016 to 2017?
Answer: 43.31
Calculation: ((983,963 - 686,618) / 686,618 ) * 100
net impairment we recognized $ 16.9 million and $ 14.9 million of net impairment during the years ended december 31 , 2012 and 2011 , respectively , on certain securities in our non-agency cmo portfolio due to continued deterioration in the expected credit performance of the underlying loans in those specific securities . the gross other-than-temporary impairment ( 201cotti 201d ) and the noncredit portion of otti , which was or had been previously recorded through other comprehensive income ( loss ) , are shown in the table below ( dollars in millions ) : year ended december 31 , 2012 2011 .

Table:
 | year ended december 31 2012 | 2011
other-than-temporary impairment ( 201cotti 201d ) | $ -19.8 ( 19.8 ) | $ -9.2 ( 9.2 )
less : noncredit portion of otti recognized into ( out of ) other comprehensive income ( loss ) ( before tax ) | 2.9 | -5.7 ( 5.7 )
net impairment | $ -16.9 ( 16.9 ) | $ -14.9 ( 14.9 )
provision for loan losses provision for loan losses decreased 20% ( 20 % ) to $ 354.6 million for the year ended december 31 , 2012 compared to 2011 .
the decrease in provision for loan losses was driven primarily by improving credit trends , as evidenced by the lower levels of delinquent loans in the one- to four-family and home equity loan portfolios , and loan portfolio run-off .
the decrease was partially offset by $ 50 million in charge-offs associated with newly identified bankruptcy filings during the third quarter of 2012 , with approximately 80% ( 80 % ) related to prior years .
we utilize third party loan servicers to obtain bankruptcy data on our borrowers and during the third quarter of 2012 , we identified an increase in bankruptcies reported by one specific servicer .
in researching this increase , we discovered that the servicer had not been reporting historical bankruptcy data on a timely basis .
as a result , we implemented an enhanced procedure around all servicer reporting to corroborate bankruptcy reporting with independent third party data .
through this additional process , approximately $ 90 million of loans were identified in which servicers failed to report the bankruptcy filing to us , approximately 90% ( 90 % ) of which were current at the end of the third quarter of 2012 .
as a result , these loans were written down to the estimated current value of the underlying property less estimated selling costs , or approximately $ 40 million , during the third quarter of 2012 .
these charge-offs resulted in an increase to provision for loan losses of $ 50 million for the year ended december 31 , 2012 .
the provision for loan losses has declined four consecutive years , down 78% ( 78 % ) from its peak of $ 1.6 billion for the year ended december 31 , 2008 .
we expect provision for loan losses to continue to decline over the long term , although it is subject to variability in any given quarter. .

Question: what was the change in otti between 2011 and 2012 , in millions?
Answer: 10.6
Calculation: subtract(19.8, 9.2)
jpmorgan chase & co./2010 annual report 281 pledged assets at december 31 , 2010 , assets were pledged to collateralize repur- chase agreements , other securities financing agreements , derivative transactions and for other purposes , including to secure borrowings and public deposits . certain of these pledged assets may be sold or repledged by the secured parties and are identified as financial instruments owned ( pledged to various parties ) on the consoli- dated balance sheets . in addition , at december 31 , 2010 and 2009 , the firm had pledged $ 288.7 billion and $ 344.6 billion , respectively , of financial instruments it owns that may not be sold or repledged by the secured parties . the significant components of the firm 2019s pledged assets were as follows. .

Table:
december 31 ( in billions ) | 2010 | 2009
securities | $ 112.1 | $ 155.3
loans | 214.8 | 285.5
trading assets and other | 123.2 | 84.6
totalassetspledged ( a ) | $ 450.1 | $ 525.4
total assets pledged ( a ) $ 450.1 $ 525.4 ( a ) total assets pledged do not include assets of consolidated vies ; these assets are used to settle the liabilities of those entities .
see note 16 on pages 244 2013 259 of this annual report for additional information on assets and liabilities of consolidated vies .
collateral at december 31 , 2010 and 2009 , the firm had accepted assets as collateral that it could sell or repledge , deliver or otherwise use with a fair value of approximately $ 655.0 billion and $ 635.6 billion , respectively .
this collateral was generally obtained under resale agreements , securities borrowing agreements , cus- tomer margin loans and derivative agreements .
of the collateral received , approximately $ 521.3 billion and $ 472.7 billion were sold or repledged , generally as collateral under repurchase agreements , securities lending agreements or to cover short sales and to collat- eralize deposits and derivative agreements .
the reporting of collat- eral sold or repledged was revised in 2010 to include certain securities used to cover short sales and to collateralize deposits and derivative agreements .
prior period amounts have been revised to conform to the current presentation .
this revision had no impact on the firm 2019s consolidated balance sheets or its results of operations .
contingencies in 2008 , the firm resolved with the irs issues related to compliance with reporting and withholding requirements for certain accounts transferred to the bank of new york mellon corporation ( 201cbnym 201d ) in connection with the firm 2019s sale to bnym of its corporate trust business .
the resolution of these issues did not have a material effect on the firm. .

Question: what was the percent of the firm 2019s total pledged assets in 2010 that was loans
Answer: 47.7%
Calculation: divide(214.8, 450.1)