hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Deferred Revenue
The following table summarizes contract liabilities which are shown as deferred revenue (in thousands):
Total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019.
Table:
 | June 30,
2019 | June 30,
2018
Deferred maintenance | $192,955 | $164,986
Other deferred revenue   | 10,287 | 9,539
Total deferred revenue, net   | 203,242 | 174,525
Less: current portion   | 144,230 | 130,865
Non-current deferred revenue, net | $59,012 | $43,660


Question: Which years does the table provide information for the company's contract liabilities?
Answer: 2019, 2018
Note 14 – Employee Benefit Plans
Pension Benefit Plan
We maintain a defined benefit pension plan covering employees in certain foreign countries.
The pension benefit plan obligations and funded status as of December 31, 2019 and 2018, were as follows:
The accumulated benefit obligation was $43.9 million and $37.2 million as of December 31, 2019 and 2018, respectively. The increase in the accumulated benefit obligation and the actuarial loss was primarily attributable to a decrease in the discount rate during 2019.
Table:
(In thousands) | 2019 | 2018
Change in projected benefit obligation: |  | 
Projected benefit obligation at beginning of period | $37,245 | $34,893
Service cost | 1,471 | 1,193
Interest cost | 634 | 727
Actuarial loss - experience | 453 | 38
Actuarial loss - assumptions | 5,091 | 2,139
Benefit payments | (166) | (138)
Effects of foreign currency exchange rate changes | (826) | (1,607)
Projected benefit obligation at end of period | 43,902 | 37,245
Change in plan assets: |  | 
Fair value of plan assets at beginning of period | 24,159 | 26,624
Actual gain (loss) on plan assets | 4,392 | (2,024)
Contributions | — | 688
Effects of foreign currency exchange rate changes | (535) | (1,129)
Fair value of plan assets at end of period | 28,016 | 24,159
Unfunded status at end of period | $(15,886) | $(13,086)


Question: What was the service cost in 2019?
Answer: 1,471
17. Earnings Per Share
Basic earnings per share is computed by dividing the net income attributable to ordinary shareholders by the weighted-average number of ordinary shares outstanding during the period. Diluted earnings per share is computed by giving effect to all potential weighted-average dilutive shares. The dilutive effect of outstanding awards is reflected in diluted earnings per share by application of the treasury stock method.
A reconciliation of the calculation of basic and diluted loss per share is as follows:
* As adjusted to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 for further details.
For fiscal years ended June 30, 2019, 2018 and 2017 , 9.6 million, 12.8 million and 13.8 million, respectively of potentially anti-dilutive shares were excluded from the computation of net loss per share.
Table:
 | Fiscal Year Ended June 30, |  | 
 | 2019 | 2018 | 2017
 |  | (U.S. $ in thousands, except per share data) | 
 |  | *As Adjusted | *As Adjusted
Numerator: |  |  | 
Net loss attributable to ordinary shareholders | $(637,621) | $(113,432) | $(37,449)
Denominator: |  |  | 
Weighted-average ordinary shares outstanding—basic | 238,611 | 231,184 | 222,224
Weighted-average ordinary shares outstanding—diluted | 238,611 | 231,184 | 222,224
Net loss per share attributable to ordinary shareholders: |  |  | 
Basic net loss per share | $(2.67) | $(0.49) | $(0.17)
Diluted net loss per share | $(2.67) | $(0.49) | $(0.17)


Question: What is the  Net loss attributable to ordinary shareholders for fiscal year 2019?
Answer: $(637,621)
Note 9. Non-current assets - property, plant and equipment
Property, plant and equipment secured under finance leases
Refer to note 24 for further information on property, plant and equipment secured under finance leases.
Accounting policy for property, plant and equipment
Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably.
Plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method. Assets held under finance lease are depreciated over their expected useful lives as owned assets or, where shorter, the term of the relevant lease.
Table:
Consolidated |  | 
 | 2019 | 2018
 | US$000 | US$000
Leasehold improvements - at cost | 7,754 | 5,181
Less: Accumulated depreciation | (3,648) | (2,501)
 | 4,106 | 2,680
Plant and equipment - at cost | 6,472 | 5,298
Less: Accumulated depreciation | (2,827) | (2,278)
 | 3,645 | 3,020
Plant and equipment under lease | 15 | 27
Less: Accumulated depreciation | (4) | (15)
 | 11 | 12
 | 7,762 | 5,712


Question: What are the years included in the table?
Answer: 2019, 2018
The following table reconciles the theoretical corporation tax expense to the reported tax expense using the UK corporation tax rate. The reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported Financial Statements.
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-poli
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-policyfy19. pdf and is aligned to its business strategy and operational needs. Oversight of taxation is within the remit of the Audit and Risk Committee. The Chief Financial Officer is responsible for tax strategy supported by a global team of tax professionals. Sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the Group complies with current tax legislation. The Group proactively seeks to agree arm’s length pricing with tax authorities to mitigate tax risks of significant cross-border operations. The Group actively engages with policy makers, tax administrators, industry bodies and international institutions to provide informed input on proposed tax measures, so that it and they can understand how those proposals would affect the Group. However, a tax authority may seek adjustment to the filing position adopted by a Group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed. Uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Profit / (loss) for the year before taxation | 53.6 | (41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%) | 10.2 | (7.7)
Effects of: |  | 
Adjustments in respect of previous years | 0.8 | 7.1
Change in tax rate during the year | 1.4 | 3.6
Expenses not deductible for tax purposes | 11.8 | 9.4
Losses not recognised | (0.9) | –
Higher tax rates on overseas earnings | 7.7 | 3.8
Research and development and other tax credits | (1.9) | (0.6)
Impact of US tax reform on deferred tax | – | 5.4
Other movements | (2.4) | (1.1)
Charge for taxation on profit / (loss) for the year | 26.7 | 19.9


Question: What was the percentage change in the Charge for taxation on profit for the year in 2019 from 2018?
Answer: 34.17
Calculation: (26.7-19.9)/19.9
The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings. Financing receivables pledged as collateral for borrowings were $1,062 million and $710 million at December 31, 2019 and 2018, respectively. These borrowings are included in note P, “Borrowings.”
The company did not have any financing receivables held for sale as of December 31, 2019 and 2018.
Table:
($ in millions) |  |  |  | 
At December 31, 2018: | Investment in Sales-Type and Direct Financing Leases | Commercial Financing Receivables | Client Loan and Installment Payment Receivables/ (Loans) | Total
Financing receivables, gross | $6,846 | $11,889 | $13,614 | $32,348
Unearned income | (526) | (37) | (632) | (1,195)
Recorded investment | $6,320 | $11,852 | $12,981 | $31,153
Allowance for credit losses | (99) | (13) | (179) | (292)
Unguaranteed residual value | 589 | — | — | 589
Guaranteed residual value | 85 | — | — | 85
Total financing receivables, net | $6,895 | $11,838 | $12,802 | $31,536
Current portion | $2,834 | $11,838 | $ 7,716 | $22,388
Noncurrent portion | $4,061 | $    — | $ 5,086 | $ 9,148


Question: How much is the difference between Unguaranteed and Guaranteed residual value of Investment in Sales-Type and Direct Financing Leases?
Answer: 504
Calculation: 589-85
Accrued expenses and other consist of the following (in thousands):
At December 31, 2019 and 2018, accounts receivable, accounts payable and accrued expenses are not measured at fair value; however, the Company believes that the carrying amounts of these assets and liabilities are a reasonable estimate of their fair value because of their relative short maturity.
Table:
December 31, |  | 
 | 2019 | 2018
Accrued advertising expense | $1,774 | $1,875
Accrued compensation expense | 2,955 | 2,813
Reserve for member refunds | 293 | 382
Other accrued expenses | 2,455 | 2,266
Deferred rent | — | 517
Total accrued expenses and other | $7,477 | 7,853


Question: What is the average reserve for member refunds for 2018 and 2019?
Answer: 337.5
Calculation: (293+382)/2
7. Employee numbers and costs
The average monthly number of employees (including Executive Directors but excluding third-party contractors) employed by the Group was as follows:
Table:
 | 2019 | 2018
 | Number | Number
Customer operations | 370 | 380
Product and technology | 317 | 312
Corporate | 115 | 130
Total | 802 | 822


Question: In which year was Product and technology larger?
Answer: 2019
Calculation: 317>312
29 Employee Share Ownership Plan (ESOP)
The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity.
The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).
Table:
 |  | 2019 |  | 2018
 | Shares million | £m | Shares million | £m
At 1 January | 11.2 | 37.0 | 11.6 | 39.1
Acquisitions | 0.2 | 0.1 | 0.6 | 0.9
Disposals | (1.1) | (3.5) | (1.0) | (3.0)
At 31 December | 10.3 | 33.6 | 11.2 | 37.0


Question: What is the percentage change in the acquisitions value from 2018 to 2019?
Answer: -88.89
Calculation: (0.1-0.9)/0.9
Additional sources of cash available to us were international currency lines of credit and bank credit facilities totaling $26.0 million as of September 28, 2019, of which $20.8 million was unused and available. These unsecured international credit facilities were used in Europe and Japan during fiscal 2018. As of September 28, 2019, we had utilized $5.2 million of the international credit facilities as guarantees in Europe.
Our ratio of current assets to current liabilities increased to 4.6:1 at September 28, 2019 compared to 3.3:1 at September 29, 2018. The increase in our ratio was primarily due to lower income taxes payable, partially offset by decreases in our ratio due to lower accounts receivable and inventories. Our cash and cash equivalents, short-term investments and working capital are as follows (in thousands):
Table:
 | Fiscal | 
 | 2019 | 2018
Cash and cash equivalents | $305,833 | $310,495
Short-term investments | 120 | 120
Working capital | 854,507 | 865,664


Question: What led to the increase in the ratio of current assets to current liabilities?
Answer: primarily due to lower income taxes payable, partially offset by decreases in our ratio due to lower accounts receivable and inventories.
Foreign Currency Risk
The Group is exposed to translation and transaction foreign exchange risk. Several other currencies in addition to the reporting currency of US dollar are used, including sterling and the euro. The Group experiences currency exchange differences arising upon retranslation of monetary items (primarily short-term inter-Company balances and long-term borrowings), which are recognised as an expense in the period the difference occurs. The Group endeavours to match cash inflows and outflows in the various currencies; the Group typically invoices its customers in their local currency and pays its local expenses in local currency, as a means to mitigate this risk.
The Group is also exposed to exchange differences arising from the translation of its subsidiaries’ Financial Statements into the Group’s reporting currency of US dollar, with the corresponding exchange differences taken directly to equity.
The following table illustrates the movement that ten per cent in the value of sterling or the euro against the US dollar would have had on the Group’s profit or loss for the period and on the Group’s equity as at the end of the period.
Any foreign exchange variance would be recognised as unrealised foreign exchange in the Consolidated Statement of Profit or Loss and have no impact on cash flows.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018
 | $M | $M
10% movement in sterling to US dollar value |  | 
Profit or loss | 1.7 | 5.1
Equity | 33.8 | 37.4
10% movement in euro to US dollar value |  | 
Profit or loss | 1.5 | 7.5
Equity | (9.8) | (10.8)


Question: In which year was the impact on Equity from a 10% movement in sterling to US dollar value larger?
Answer: 2018
Calculation: 37.4>33.8
M. Property and Equipment, Net
Property and equipment, net, as of the periods presented consisted of the following (table in millions):
As of January 31, 2020, construction in progress primarily represented various buildings and site improvements that had not yet been placed into service.
Depreciation expense was $234 million, $211 million and $206 million during the years ended January 31, 2020, February 1, 2019 and February 2, 2018, respectively.
Table:
 | January 31, 2020 | February 1, 2019
Equipment and software | $1,404 | $1,448
Buildings and improvements | 1,088 | 991
Furniture and fixtures | 120 | 116
Construction in progress | 106 | 56
Total property and equipment | 2,718 | 2,611
Accumulated depreciation | (1,438) | (1,449)
Total property and equipment, net | $1,280 | $1,162


Question: What was the depreciation expense in 2020?
Answer: $234 million
The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands):
(1) March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
 | 2019 | 2018
Total assets: |  | 
Solid Capacitors | $794,402 | $704,851
Film and Electrolytic (1) | 219,711 | 240,968
MSA | 234,419 | 254,193
Corporate | 69,563 | 22,911
 | $1,318,095 | $1,222,923


Question: What was the percentage change total amount of assets across all segments between 2018 and 2019?
Answer: 7.78
Calculation: (1,318,095-1,222,923)/1,222,923
(1) No dividend is proposed by the Board of Directors related to the financial year 2019.
(2) Includes net sales to other segments.
The figures are derived from our consolidated financial
statements prepared in accordance with IFRS. Year-on-year
change is in parenthesis.
All Nokia Technologies IPR and Licensing net sales are allocated to Finland.
Table:
Financial highlights |  |  | 
For the year ended December 31, | 2019 | 2018 | 2017
Continuing operations | EURm | EURm | EURm
Net sales | 23,315 | 22,563 | 23,147
Gross profit | 8,326 | 8,446 | 9,139
Gross margin | 35.7% | 37.4% | 39.5%
Operating profit/(loss) | 485 | (59) | 16
Operating margin | 2.1% | (0.3)% | 0.1%
Profit/(loss) for the year | 18 | (549) | (1,437)
 | EUR | EUR | EUR
Earnings per share, diluted | 0.00 | (0.10) | (0.26)
Dividend per share(1) | 0.00 | 0.10 | 0.19
 | 2019 | 2018 | 2017
As of December 31 | EURm | EURm | EURm
Net cash and current financial investments | 1,730 | 3,053 | 4,517


Question: What is the percentage increase / (decrease) in Net cash and current financial investments from 2018 to 2019?
Answer: -43.33
Calculation: 1,730 / 3,053 - 1
Stock-based compensation expense is included in the following captions of the consolidated statements of comprehensive income (loss) (in thousands): Stock-based compensation expense is included in the following captions of the consolidated statements of comprehensive income (loss) (in thousands):
As of February 28, 2019, there was $25.5 million of unrecognized stock-based compensation cost related to non-vested equity awards, which is expected to be recognized over a weighted-average remaining vesting period of 2.8 years.
Table:
 |  | Year Ended February 28, | 
 | 2019 | 2018 | 2017
Cost of revenues | $723 | $653 | $374
Research and development | 2,061 | 1,471 | 1,033
Selling and marketing | 2,863 | 2,314 | 1,655
General and administrative | 5,382 | 4,860 | 4,771
 | $11,029 | $9,298 | $7,833


Question: How much was the cost of revenues in 2017?
Answer: $374
5. Operating Expenses
Notes: (1) Includes equipment costs related to ICT services.
(2) Includes supplies and services, as well as rentals of properties and mobile base stations.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Cost of equipment sold (1) | 3,106.1 | 2,696.7
Other cost of sales | 2,767.1 | 2,499.2
Staff costs | 2,597.3 | 2,760.1
Selling and administrative costs (2) | 2,472.6 | 2,536.6
Traffic expenses | 1,573.4 | 1,615.8
Repair and maintenance | 388.0 | 367.9
 | 12,904.5 | 12,476.3


Question: What does selling and administrative costs include?
Answer: Includes supplies and services, as well as rentals of properties and mobile base stations.
6. Revenue continued
Contract assets and liabilities recognised at 31 March 2019 are as follows:
£1,216m of the contract liability recognised at 1 April 2018 was recognised as revenue during the year. Impairment losses of £36m were recognised on contract assets during the year. Other than business-as-usual movements there were no significant changes in contract asset and liability balances during the year.
Table:
 | 31 March 2019 | 1 April 2018
 | £m | £m
Contract assets |  | 
Current | 1,353 | 1,417
Non-current | 249 | 198
 | 1,602 | 1,615
Contract liabilities |  | 
Current | 1,225 | 1,406
Non-current | 200 | 87
 | 1,425 | 1,493


Question: What is the change in Contract liabilities: Current from 31 March 2019 to 1 April 2018?
Answer: -181
Calculation: 1,225-1,406
7. ACCRUED LIABILITIES
Other accrued expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us. Board compensation of $0.4 million at December 31, 2019 and 2018 represents accrued and unpaid board and committee fees from prior periods. In the first quarter of 2020, current and prior board members agreed to waive unpaid cash fees in exchange for share-based compensation awards with an aggregate grant-date fair value of approximately $0.1 million (see Note 18).
Table:
 | 2019 | 2018
Advances | 500 | -
Board compensation | 413 | 413
Other accrued expenses | 168 | 150
 | $1,081 | $563


Question: What is the total amount of the top 2 categories of accrued liabilities in 2019?
Answer: 913
Calculation: 500 + 413
2016 non-qualified deferred compensation as of december 31 , 2016 , mr . may had a deferred account balance under a frozen defined contribution restoration plan . the amount is deemed invested , as chosen by the participant , in certain t . rowe price investment funds that are also available to the participant under the savings plan . mr . may has elected to receive the deferred account balance after he retires . the defined contribution restoration plan , until it was frozen in 2005 , credited eligible employees 2019 deferral accounts with employer contributions to the extent contributions under the qualified savings plan in which the employee participated were subject to limitations imposed by the code . defined contribution restoration plan executive contributions in registrant contributions in aggregate earnings in 2016 ( 1 ) aggregate withdrawals/ distributions aggregate balance at december 31 , ( a ) ( b ) ( c ) ( d ) ( e ) ( f ) .

Table:
name | executive contributions in 2016 ( b ) | registrant contributions in 2016 ( c ) | aggregate earnings in 2016 ( 1 ) ( d ) | aggregate withdrawals/distributions ( e ) | aggregate balance at december 31 2016 ( a ) ( f )
phillip r . may jr . | $ 2014 | $ 2014 | $ 177 | $ 2014 | $ 1751
( 1 ) amounts in this column are not included in the summary compensation table .
2016 potential payments upon termination or change in control entergy corporation has plans and other arrangements that provide compensation to a named executive officer if his or her employment terminates under specified conditions , including following a change in control of entergy corporation .
in addition , in 2006 entergy corporation entered into a retention agreement with mr .
denault that provides possibility of additional service credit under the system executive retirement plan upon certain terminations of employment .
there are no plans or agreements that would provide for payments to any of the named executive officers solely upon a change in control .
the tables below reflect the amount of compensation each of the named executive officers would have received if his or her employment with their entergy employer had been terminated under various scenarios as of december 31 , 2016 .
for purposes of these tables , a stock price of $ 73.47 was used , which was the closing market price on december 30 , 2016 , the last trading day of the year. .

Question: what is the aggregate balance at december 31 2015 for phillip r . may jr.?
Answer: 1574
Calculation: subtract(1751, 177)
4.3 Operating revenues
BCE
BCE operating revenues grew by 2.1% in 2019, compared to last year, driven by growth across all three of our segments. Total operating revenues consisted of service revenues of $20,737 million and product revenues of $3,227 million in 2019, up 1.4% and 6.6%, respectively, year over year. Wireless operating revenues grew by 3.7% in 2019, driven by product revenue growth of 6.6% and service revenue growth of 2.5%. Wireline operating revenues grew by 0.7% in 2019 attributable to service revenue growth of 0.4% from higher data revenue, moderated by lower voice revenue, and also reflected higher product revenue of 7.2%. Bell Media revenues increased by 3.1% in 2019 reflecting both higher subscriber and advertising revenues
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | 9,142 | 8,818 | 324 | 3.7%
Bell Wireline | 12,356 | 12,267 | 89 | 0.7%
Bell Media | 3,217 | 3,121 | 96 | 3.1%
Inter-segment eliminations | (751) | (738) | (13) | (1.8%)
Total BCE operating revenues | 23,964 | 23,468 | 496 | 2.1%


Question: What is the amount of $ CHANGE for Bell Wireless in 2019?
Answer: 324