hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Notes: (1) TWDV – Tax written down value
(2) NBV – Net book value
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
Table:
Company - 2018 | Provisions | Others | Total
Deferred tax assets | S$ Mil | S$ Mil | S$ Mil
Balance as at 1 April 2017 | 0.3 | 2.8 | 3.1
Effects of adoption of SFRS(I) 15 | - | (1.0) | (1.0)
Balance as at 1 April 2017, restated | 0.3 | 1.8 | 2.1
Credited to income statement | 0.2 | 9.0 | 9.2
Balance as at 31 March 2018 | 0.5 | 10.8 | 11.3
 |  | Accelerated tax | 
Company - 2018 |  | depreciation | Total
Deferred tax liabilities |  | S$ Mil | S$ Mil
Balance as at 1 April 2017 |  | (285.3) | (285.3)
Effects of adoption of SFRS(I) 1 |  | 10.2 | 10.2


Question: How many factors were there that gave rise to Deferred tax assets in 2018?
Answer: 2
Calculation: Provisions##Others
The following is a breakdown of revenue by shipment destination (in thousands):
(1) Asia Pacific includes revenue from China $1.1 million or 11% and Japan of $1.8 million or 17% of total revenue in 2019 and $1.8 million or 15% and $1.6 million or 12% of total revenue in 2018, respectively. In 2017, revenue from China and Japan were $1.3 million or 11% and $1.5 million or 12%, respectively.
(2) North America includes revenue from the United States of $4.7 million or 46% of total revenue in 2019, $6.4 million or 50% of total revenue in 2018 and $4.2 million or 34% of total revenue in 2017.
Table:
 |  |  | Fiscal Years
 | 2019 | 2018 | 2017
Revenue by geography: |  |  | 
Asia Pacific (1) | $3,049 | $4,905 | $5,810
Europe | 2,459 | 1,280 | 2,015
North America (2) | 4,802 | 6,444 | 4,324
Total revenue | $10,310 | $12,629 | $12,149


Question: What is the average revenue from Europe in 2018 and 2019?
Answer: 1869.5
Calculation: (1,280 + 2,459)/2
19. INCOME TAXES
Deferred income taxes reflect the net effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. The components of our deferred tax assets and liabilities are as follows (in thousands):
As of September 27, 2019, we had $923.4 million of gross federal net operating loss ("NOL") carryforwards consisting of $479.2 million relating to the AppliedMicro Acquisition, $158.9 million relating to our acquisition of Mindspeed Technologies, Inc. in 2013, $26.2 million relating to our acquisition of BinOptics Corporation in 2014 and $259.1 million relating to losses generated by MACOM.
The federal NOL carryforwards will expire at various dates through 2037 for losses generated prior to the tax period ended September 28, 2018. For losses generated during the tax period ended September 28, 2018 and future years, the NOL carryforward period is infinite. The reported net operating loss carryforward includes any limitation under Sections 382 and 383 of the Internal Revenue Code of 1986, as amended, which applies to an ownership change as defined under Section 382.
Table:
 | September 27, 2019 | September 28, 2018
Deferred tax assets (liabilities):    |  | 
Federal and foreign net operating losses and credits | $263,199 | $321,982
  Intangible assets | 9,887 | (94,929)
  Property and equipment | (1,473) | (6,293)
Other non-current deferred tax assets | 16,933 | 13,850
Deferred compensation | — | 3,810
Deferred gain | — | 6,575
Interest | 7,170 | —
  Valuation allowance | (252,536) | (243,112)
Total deferred tax asset | $43,180 | $1,883


Question: What was the Federal and foreign net operating losses and credits in 2019 and 2018 respectively?
Answer: $263,199, $321,982
5. CASH FLOW ANALYSIS
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) For further details on the Corporation's cash flow attributable to discontinued operations, please consult the "Discontinued operations" section.
Fiscal 2019 cash flow from operating activities increased by 39.9% compared to the prior year mainly from: • higher adjusted EBITDA; • the decreases in income taxes paid and in financial expense paid; and • the decrease in integration, restructuring and acquisitions costs.
Fiscal 2019 investing activities decreased by 78.5% compared to the prior year mainly due to the MetroCast acquisition of $1.76 billion in the second quarter of fiscal 2018.
Table:
Years ended August 31, | 2019 | 2018 (1) | Change
(in thousands of dollars, except percentages) | $ | $ | %
Cash flow from operating activities | 868,711 | 620,748 | 39.9
Cash flow from investing activities | (471,078) | (2,191,666) | (78.5)
Cash flow from financing activities | (659,222) | 1,426,136 | —
Effect of exchange rate changes on cash and cash equivalents denominated in a foreign currency | (439) | 1,989 | —
Net change in cash and cash equivalents from continuing operations | (262,028) | (142,793) | 83.5
Net change in cash and cash equivalent from discontinued operations(2) | 733,807 | 16,333 | —
Cash and cash equivalents, beginning of the year | 84,725 | 211,185 | (59.9)
Cash and cash equivalents, end of the year | 556,504 | 84,725 | —


Question: What was the increase / (decrease) in the Net change in cash and cash equivalent from discontinued operations from 2018 to 2019?
Answer: 717474
Calculation: 733,807 - 16,333
13. SHARE-BASED EMPLOYEE COMPENSATION
Stock incentive plans — We offer share-based compensation plans to attract, retain, and motivate key officers, employees, and non-employee directors to work toward the financial success of the Company.
Our stock incentive plans are administered by the Compensation Committee of the Board of Directors and have been approved by the stockholders of the Company. The terms and conditions of our share-based awards are determined by the Compensation Committee for each award date and may include provisions for the exercise price, expirations, vesting, restriction on sales, and forfeitures, as applicable. We issue new shares to satisfy stock issuances under our stock incentive plans.
Our Amended and Restated 2004 Stock Incentive Plan authorizes the issuance of up to11,600,000 common shares in connection with the granting of stock options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, or performance units to key employees, directors, and other designated employees. There were 1,677,983 shares of common stock available for future issuance under this plan as of September 29, 2019.
We also maintain a deferred compensation plan for non-management directors under which those who are eligible to receive fees or retainers may choose to defer receipt of their compensation. The deferred amounts are converted to stock equivalents. The plan requires settlement in shares of our common stock based on the number of stock equivalents and dividend equivalents at the time of a participant’s separation from the Board of Directors. This plan provides for the issuance of up to 350,000 shares of common stock in connection with the crediting of stock equivalents. There were143,122 shares of common stock available for future issuance under this plan as of September 29, 2019.
Compensation expense — The components of share-based compensation expense, included within “Selling, general, and administrative expenses” in our consolidated statement of earnings, in each fiscal year are as follows (in thousands):
Nonvested restricted stock units — Nonvested restricted stock units (“RSUs”) are generally issued to executives, non-management directors and certain other members of management and employees. Prior to fiscal 2011, RSUs were granted to certain Executive and Senior Vice Presidents pursuant to our share ownership guidelines. These awards vest upon retirement or termination based on years of service. There were 60,272 of such RSUs outstanding as of September 29, 2019.
Table:
 | 2019 | 2018 | 2017
Nonvested stock units | $5,458 | $5,737 | $5,873
Stock options | 936 | 1,790 | 1,826
Performance share awards | 1,417 | 1,236 | 2,580
Nonvested restricted stock awards | — | 33 | 88
Non-management directors’ deferred compensation | 263 | 350 | 270
Total share-based compensation expense | $8,074 | $9,146 | $10,637


Question: As of September 2019, what is the number of outstanding RSUs?
Answer: 60,272
Total Restructuring Reserves
Restructuring reserves included on the Consolidated Balance Sheets were as follows:
Table:
 |  | Fiscal Year End
 | 2019 | 2018
 |  | (in millions)
Accrued and other current liabilities | $  245 | $  141
Other liabilities | 19 | 26
Restructuring reserves | $  264 | $  167


Question: What was the percentage change in Other liabilities in 2019 from 2018?
Answer: -26.92
Calculation: ((19-26)/26) * 100
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 10: ACCRUED EXPENSES AND OTHER LIABILITIES
Accrued expenses and other liabilities as of December 31, 2019 and 2018 consisted of the following:
Table:
 | December 31, 2019 | December 31, 2018
Payroll | $6,701 | $15,264
Accrued interest | 35,926 | 40,903
Accrued voyage expenses | — | 3,643
Accrued running costs | — | 42,212
Provision for estimated losses on vessels under time charter | — | 1,604
Audit fees and related services | 234 | 292
Accrued taxes | 8,002 | 6,268
Professional fees | 317 | 1,251
Other accrued expenses | — | 12,215
Total accrued expenses | $51,180 | $123,652


Question: What was the percentage change in the total accrued expenses between 2018 and 2019?
Answer: -58.61
Calculation: ((51,180-123,652)/123,652) * 100
humana inc . notes to consolidated financial statements 2014 ( continued ) amortization expense for other intangible assets was approximately $ 75 million in 2017 , $ 77 million in 2016 , and $ 93 million in 2015 . the following table presents our estimate of amortization expense for each of the five next succeeding fiscal years: .

Table:
 | ( in millions )
for the years ending december 31, | 
2018 | $ 64
2019 | 54
2020 | 52
2021 | 19
2022 | 16
.

Question: what was the percent of the decline in amortization expense for other intangible assets from 2016 to 2017
Answer: -2.6%
Calculation: subtract(75, 77), divide(#0, 77)
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 9. Other Liabilities
The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated.
(1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information.
(2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities.
(3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019.
(4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions.
(5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting.
(6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.
Table:
 | December 31, | 
 | 2019 | 2018
Transaction processing liabilities | $24,465 | $4,958
Servicing liabilities(1) | 3,796 | 3,016
Distributions payable(2) | 5,978 | 10,066
Interest rate swap(3) | 2,763 | —
Tax related liabilities(4) | 873 | 4,412
Deferred lease liabilities(5) | — | 2,489
Accruals and other liabilities(6) | 9,442 | 10,110
Other liabilities | $47,317 | $35,051


Question: What was the percentage change in Accruals and other liabilities between 2018 and 2019?
Answer: -6.61
Calculation: ((9,442-10,110)/10,110) * 100
23. Trade and other payables
Notes
1. In 2018, government grants of $0.4 million and $0.9 million were included within payments received on account and accruals, respectively. These have been reclassified to government grants.
2. In 2018, government grants of $1.0 million were included within other payables. These have been reclassified to government grants.
Trade payables are non-interest bearing and are normally settled on 30 to 60-day terms. Other payables are non-interest bearing.
The Directors consider that the carrying amount of trade payables approximates their fair value.
Table:
 |  | 2019 | 2018
Note | Note | $ million | $ million
Current |  |  | 
Trade payables |  | 24.6 | 12.9
Payments received on account1 |  | 2.3 | 1.0
Other taxes and social security costs |  | 4.6 | 3.7
Other payables |  | 1.5 | 1.0
Accruals1 |  | 49.3 | 43.2
Government grants1 | 24 | 1.8 | 1.3
 |  | 84.1 | 63.1
Non-current |  |  | 
Other payables2 |  | 0.8 | 4.4
Government grants2 | 24 | 0.2 | 1.0
 |  | 1.0 | 5.4
 |  | 85.1 | 68.5


Question: What was the amount of government grants included within payments received on account in 2018?
Answer: $0.4 million
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 5: ACCOUNTS RECEIVABLE, NET
Accounts receivable consisted of the following:
Table:
 | December 31, 2019 | December 31,2018
Accounts receivable | $68,309 | $76,376
Less: provision for doubtful receivables | (16,377) | (16,086)
Accounts receivable, net | $51,932 | $60,290


Question: What was the net accounts receivable in 2019?
Answer: 51,932
Other non-current assets (in millions):
During fiscal 2019, we formed a joint venture with Lenovo (Beijing) Information Technology Ltd. (“Lenovo”) in China and, in February 2019, contributed assets to the newly formed entity, Lenovo NetApp Technology Limited (“LNTL”), in exchange for a non-controlling 49% equity interest. The group of assets we contributed and derecognized met the definition of a business and included cash, fixed assets, customer relationships and an allocation of goodwill, with an aggregate book value of $7 million. The fair value of our equity interest in LNTL was determined using discounted cash flow techniques to be $80 million, resulting in a non-cash gain of $73 million. We accounted for our ownership interest as an equity method investment and have presented it in Other non-current assets on our consolidated balance sheet as of April 26, 2019. LNTL will be integral to our sales channels strategy in China, acting as a distributor of our offerings to customers headquartered there, and involved in certain OEM sales to Lenovo. It will also endeavor to localize our products and services, and to develop new joint offerings for the China market by leveraging NetApp and Lenovo technologies.
Table:
 | April 26, 2019 | April 26, 2018
Deferred tax assets | $201 | $229
Other assets | 389 | 221
Other non-current assets | $ 590 | $ 450


Question: What was the fair value of the company's equity interest in LNTL?
Answer: $80 million
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: How many years did Shares issued under the ESPP exceed $2 million?
Answer: 3
Calculation: 2019##2018##2017
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d)
Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.
Table:
 | Bonds | Bank loans | Finance lease liabilities | Interest payable | Derivative financial instruments
Group - 2018 | S$ Mil | S$ Mil | S$ Mil | S$ Mil | S$ Mil
As at 1 April 2017 | 8,726.6 | 2,306.3 | 198.2 | 142.7 | (245.3)
Financing cash flows (1) | (506.2) | 222.6 | (28.3) | (379.9) | 61.4
Non-cash changes: |  |  |  |  | 
Fair value adjustments | (65.4) | - | - | - | 107.8
Amortisation of bond discount | 3.2 | - | - | - | -
Foreign exchange movements | (273.3) | (58.5) | (0.5) | (8.5) | 11.5
Acquisition of subsidiary | - | 31.3 | 8.7 | - | 
Additions of finance lease | - | - | 4.8 | - | -
Interest expense | - | - | - | 383.6 | -
Adjustment | - | - | (78.3) | - | -
 | (335.5) | (27.2) | (65.3) | 375.1 | 119.3
As at 31 March 2018 | 7,884.9 | 2,501.7 | 104.6 | 137.9 | (64.6)


Question:  Which year does the information in the table relate to?
Answer: 2018
Other non-current assets (in millions):
During fiscal 2019, we formed a joint venture with Lenovo (Beijing) Information Technology Ltd. (“Lenovo”) in China and, in February 2019, contributed assets to the newly formed entity, Lenovo NetApp Technology Limited (“LNTL”), in exchange for a non-controlling 49% equity interest. The group of assets we contributed and derecognized met the definition of a business and included cash, fixed assets, customer relationships and an allocation of goodwill, with an aggregate book value of $7 million. The fair value of our equity interest in LNTL was determined using discounted cash flow techniques to be $80 million, resulting in a non-cash gain of $73 million. We accounted for our ownership interest as an equity method investment and have presented it in Other non-current assets on our consolidated balance sheet as of April 26, 2019. LNTL will be integral to our sales channels strategy in China, acting as a distributor of our offerings to customers headquartered there, and involved in certain OEM sales to Lenovo. It will also endeavor to localize our products and services, and to develop new joint offerings for the China market by leveraging NetApp and Lenovo technologies.
Table:
 | April 26, 2019 | April 26, 2018
Deferred tax assets | $201 | $229
Other assets | 389 | 221
Other non-current assets | $ 590 | $ 450


Question: What was the amount of Other assets in 2018?
Answer: 221
A discussion of operating income by reportable segment is presented below (in millions):
AMER. Operating income increased $19.2 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
APAC. Operating income decreased $5.7 million in fiscal 2019 as compared to fiscal 2018, primarily as a result of a negative shift in customer mix and increased fixed costs to support new program ramps, partially offset by the increase in net sales.
EMEA. Operating income increased $3.0 million in fiscal 2019 as compared to fiscal 2018 primarily as a result of the increase in net sales and a positive shift in customer mix, partially offset by increased fixed costs to support new program ramps.
Other expense. Other expense for fiscal 2019 increased $5.4 million as compared to fiscal 2018. The increase in other expense for fiscal 2019 was primarily due to a $2.7 million decrease in interest income as a result of lower cash balances and a $1.5 million increase in factoring fees related to the Company's accounts receivable sale programs.
Table:
 | 2019 | 2018
Operating income (loss): |  | 
AMER  | $57.8 | $38.6
APAC  | 208.2 | 213.9
EMEA  | 4.5 | 1.5
Corporate and other costs  | (128.4) | (135.7)
Total operating income | $142.1 | $118.3


Question: What was the operating income from APAC in 2019?
Answer: 208.2
the fair value of our total investments increased $ 4.8 billion during 2010 , primarily due to unrealized appreciation , the inves- ting of operating cash flows , and the portfolios acquired in the 2010 corporate acquisitions . the following tables show the market value of our fixed maturities and short-term investments at december 31 , 2010 and 2009 . the first table lists investments according to type and the second according to s&p credit rating. .

Table:
( in millions of u.s . dollars except for percentages ) | 2010 market value | 2010 percentage of total | 2010 market value | percentageof total
treasury | $ 2075 | 4% ( 4 % ) | $ 2068 | 5% ( 5 % )
agency | 2015 | 4% ( 4 % ) | 2698 | 6% ( 6 % )
corporate and asset-backed securities | 15900 | 33% ( 33 % ) | 13537 | 30% ( 30 % )
mortgage-backed securities | 12362 | 25% ( 25 % ) | 11311 | 25% ( 25 % )
municipal | 2449 | 5% ( 5 % ) | 2300 | 5% ( 5 % )
non-u.s . | 12199 | 25% ( 25 % ) | 11172 | 25% ( 25 % )
short-term investments | 1983 | 4% ( 4 % ) | 1667 | 4% ( 4 % )
total | $ 48983 | 100% ( 100 % ) | $ 44753 | 100% ( 100 % )
aaa | $ 23718 | 48% ( 48 % ) | $ 22884 | 51% ( 51 % )
aa | 4714 | 10% ( 10 % ) | 4021 | 9% ( 9 % )
a | 8482 | 17% ( 17 % ) | 7461 | 17% ( 17 % )
bbb | 5487 | 11% ( 11 % ) | 4910 | 11% ( 11 % )
bb | 3357 | 7% ( 7 % ) | 2866 | 6% ( 6 % )
b | 2393 | 5% ( 5 % ) | 2029 | 5% ( 5 % )
other | 832 | 2% ( 2 % ) | 582 | 1% ( 1 % )
total | $ 48983 | 100% ( 100 % ) | $ 44753 | 100% ( 100 % )
.

Question: what is the percentage change in the balance of short-term investments in 2010?
Answer: 19.0%
Calculation: subtract(1983, 1667), divide(#0, 1667)
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 products are winning customers over with leading product and programing innovations?
Answer: Fibe TV and Alt TV