hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Contract Balances
The following table provides information about contract assets and contract liabilities from contracts with customers.
Contract assets primarily result from revenue being recognized when or as control of a solution or service is transferred to the customer, but where invoicing is delayed until the completion of other performance obligations or payment terms differ from the provisioning of services. The current portion of contract assets is reported within prepaid expenses and other in the consolidated balance sheet, and the non-current portion is included in other non-current assets. Contract liabilities (deferred revenue) primarily relate to consideration received from customers in advance of delivery of the related goods and services to the customer. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period.
The Company analyzes contract language to identify if a significant financing component does exist, and would adjust the transaction price for any material effects of the time value of money if the timing of payments provides either party to the contract with a significant benefit of financing the transaction.
During the fiscal years ended June 30, 2019, 2018, and 2017, the Company recognized revenue of $265,946, $269,593, and $264,517, respectively, that was included in the corresponding deferred revenue balance at the beginning of the periods.
Revenue recognized that related to performance obligations satisfied (or partially satisfied) in prior periods were immaterial for each period presented. These adjustments are primarily the result of transaction price adjustments and re-allocations due to changes in estimates of variable consideration.
Table:
 | June 30, 2019 | June 30, 2018
Receivables, net | $310,080 | $297,271
Contract Assets- Current | 21,446 | 14,063
Contract Assets- Non-current | 50,640 | 35,630
Contract Liabilities (Deferred Revenue)- Current | 339,752 | 328,931
Contract Liabilities (Deferred Revenue)- Non-current | 54,554 | 40,984


Question: What is the net receivables as at June 30, 2019?
Answer: $310,080
3.6 Provisions
Recognition, measurement and classification
Employee benefits – annual and long service leave
The Group recognises a liability for long service leave and annual leave measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures, and periods of service. Expected future payments are discounted using market yields at the reporting date on corporate bond rates with terms to maturity and currencies that match, as closely as possible, the estimated future cash outflows.
The Group does not expect its long service leave or annual leave benefits to be settled wholly within 12 months of the reporting date.
Annual and long service leave are classified as current where there is a current obligation to pay the employee shall they leave the Group.
Clawback provisions
Upfront fees received from certain insurance funds, broadband providers and mortgage brokers can be clawed back in the event of early termination of membership. They vary across the industries and are usually triggered where a referred member terminates their policy. Each relevant Product Provider has an individual agreement and the clawback period ranges between 0 and 24 months, depending on the agreement.
Key estimates - Employee benefits
Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology. The risks specific to the provision are factored into the cash flows and as such a corporate bond rate relative to the expected life of the provision is used as a discount rate. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects the time value of money and the risks specific to the liability. The increase in the provision resulting from the passage of time is recognised as interest expense.
Key estimates - Clawback provisions
The Group provides for this liability based upon historic average rates of attrition and recognises revenue net of these clawback amounts.
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Current |  | 
Annual leave | 2,349 | 2,233
Long service leave | 830 | 781
Clawback | 2,715 | 2,463
Rebates | 241 | 224
 | 6,135 | 5,701
Non-Current |  | 
Long service leave | 418 | 343
 | 418 | 343


Question: What is the percentage change in the current provisions from 2018 to 2019?
Answer: 7.61
Calculation: (6,135-5,701)/5,701
entergy mississippi , inc . management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income increased $ 23.4 million primarily due to a lower effective income tax rate . 2010 compared to 2009 net income increased $ 6.0 million primarily due to higher net revenue and higher other income , partially offset by higher taxes other than income taxes , higher depreciation and amortization expenses , and higher interest expense . net revenue 2011 compared to 2010 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 555.3
volume/weather | -4.5 ( 4.5 )
transmission equalization | 4.5
other | -0.4 ( 0.4 )
2011 net revenue | $ 554.9
the volume/weather variance is primarily due to a decrease of 97 gwh in weather-adjusted usage in the residential and commercial sectors and a decrease in sales volume in the unbilled sales period .
the transmission equalization variance is primarily due to the addition in 2011 of transmission investments that are subject to equalization .
gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 57.5 million in gross wholesale revenues due to an increase in sales to affiliated customers , partially offset by a decrease of $ 26.9 million in power management rider revenue .
fuel and purchased power expenses increased primarily due to an increase in deferred fuel expense as a result of higher fuel revenues due to higher fuel rates , partially offset by a decrease in the average market prices of natural gas and purchased power. .

Question: what was the ratio of the increase in the net income in 2011 compared to 2010
Answer: 3.9
Calculation: divide(23.4, const_6)
Amounts in the financial statements Group income statement
The expense or income arising from all group retirement benefit arrangements recognised in the group income statement is shown below.
a Relates to the removal of future indexation obligations following changes to the benefits provided under certain pension plans operating outside the UK in 2017/18. b All employees impacted by the closure of the BTPS receive transition payments into their BTRSS pot for a period linked to the employee’s age. There was no past service cost or credit on closure due to the assumed past service benefit link as an active member being the same as that assumed for a deferred member.
c In October, a High Court judgment involving the Lloyds Banking Group’s defined benefit pension schemes was handed down, resulting in the group needing to recognise additional liability to equalise benefits between men and women due to GMPs, in common with most UK defined benefit schemes.
Table:
 | 2019 | 2018 | 2017
Year ended 31 March | £m | £m | £m
Recognised in the income statement before specific items |  |  | 
Service cost (including administration expenses & PPF levy: |  |  | 
defined benefit plans | 135 | 376 | 281
defined contribution plans | 476 | 265 | 240
Past service credit a | – | (17) | –
Subtotal | 611 | 624 | 521
Recognised in the income statement as specific items (note 10) |  |  | 
Costs to close BT Pension Scheme and provide transition paymentsb for affected employees | 23 | – | –
Cost to equalise benefits between men and women due to guaranteed minimum pension (GMP) c | 26 | – | –
Net interest expense on pensions deficit included in specific items | 139 | 218 | 209
Subtotal | 188 | 218 | 209
Total recognised in the income statement | 799 | 842 | 730


Question: What is the change in Total recognised in the income statement from 2019 to 2018?
Answer: -43
Calculation: 799-842
13. INCOME TAXES
The Company files income tax returns in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2015.
Deferred income taxes have been provided by temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. To the extent allowed by GAAP, the Company provides valuation allowances against the deferred tax assets for amounts when the realization is uncertain. Included in the balances at December 31, 2019 and 2018, are no tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, other than interest and penalties, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period.
The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the periods ended December 31, 2019 and 2018, the Company did not recognize interest and penalties.
The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the year ended December 31, 2019 and 2018 due to the following:
Table:
 | 2019 | 2018
Net taxable (loss) at effective tax rates | $(2,508) | $(1,567)
Stock compensation expense | 119 | 358
Amortization of debt discount | 94 | 10
Impairment of goodwill | - | 519
Other | (223) | (153)
Valuation allowance | 2,518 | 833
Income tax expense | $- | $-


Question: What is the percentage change in the net loss at effective tax rates from 2018 to 2019?
Answer: 60.05
Calculation: (2,508-1,567)/1,567
A10 NETWORKS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(in thousands)
Table:
 | Years Ended December 31, |  | 
 | 2019 | 2018 | 2017
Net loss | $(17,819) | $(27,617) | $(10,751)
Other comprehensive loss, net of tax: |  |  | 
Unrealized gain (loss) on marketable securities | 395 | (21) | (78)
Comprehensive loss | $(17,424) | $(27,638) | $(10,829)


Question: What is the company's total Comprehensive loss between 2017 to 2019?
Answer: -55891
Calculation: $(-17,424)+$(-27,638)+$(-10,829)
5. Net Income (Loss) per Share
The Company calculates basic earnings per share by dividing the net income (loss) by the weighted average number of shares of common stock outstanding for the period. The diluted earnings per share is computed by giving effect to all potential dilutive common stock equivalents outstanding for the period using the treasury stock method. For purposes of this calculation, options to purchase common stock, stock awards, and the Convertible Senior Notes are considered to be common stock equivalents.
Since the Company has the intent and ability to settle the principal amount of the Convertible Senior Notes in cash and any excess in shares of the Company’s common stock, the Company uses the treasury stock method for calculating any potential dilutive effect of the conversion spread on diluted net income per share, if applicable.
The conversion spread will have a dilutive impact on net income (loss) per share of common stock when the average market price of the Company’s common stock for a given period exceeds the conversion price of $113.75 per share for the Convertible Senior Notes. During the fiscal years ended July 31, 2019 and 2018, the Company’s weighted average common stock price was below the conversion price of the Convertible Senior Notes.
The following table sets forth the computation of the Company’s basic and diluted net income per share for the years endedJ uly 31, 2019, 2018 and 2017 (in thousands, except share and per share amounts):
Table:
 | 2019 | 2018 | 2017
Numerator: |  |  | 
Net income (loss) | $20,732 | $(26,743) | $18,072
Net income (loss) per share: |  |  | 
Basic | $0.25 | $(0.34) | $0.24
Diluted | $0.25 | $(0.34) | $0.24
Denominator: |  |  | 
Weighted average shares used in computing net income (loss) per share: |  |  | 
Basic | 81,447,998 | 77,709,592 | 73,994,577
Weighted average effect of diluted stock options | 229,035 | — | 544,520
Weighted average effect of diluted stock awards | 1,004,181 | — | 789,246
Diluted | 82,681,214 | 77,709,592 | 75,328,343


Question: In which year was basic Net income (loss) per share negative?
Answer: 2018
Calculation: locate and analyze Basic in row 5
Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets consist of the following (in millions):
Contract Assets
A contract asset represents our expectation of receiving consideration in exchange for products or services that we have transferred to our client. Contract assets and liabilities, or deferred revenues, are determined and presented on a net basis at the contract level since the rights and obligations in a contract with a client are interdependent. In contrast, a receivable is our right to consideration that is unconditional except for the passage of time required before payment of that consideration is due. The difference in timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables, contract assets and deferred revenues from client advances and deposits. We account for receivables in accordance with ASC Topic 310, Receivables (“ASC 310”), and assess both contract assets and receivables for impairment in accordance with ASC 310. There were no impairment charges related to contract assets for the years ended December 31, 2019 and 2018.
Our short-term contract assets are included in Prepaid expenses and other current assets in our Consolidated Balance Sheets. Our long-term contract assets are included in Other non-current assets in our Consolidated Balance Sheets. Refer to Note 11 — Other Non-Current Assets.
Table:
 | December 31, | 
 | 2019 | 2018
Prepaid expenses | $37.1 | $43.9
Contract assets | 19.5 | 14.8
Other current assets | 8.2 | 8.6
Prepaid expenses and other current assets | $64.8 | $67.3


Question: How many years did prepaid expenses exceed $40.0 million?
Answer: 1
Calculation: 2018
Results of Operations: Year Ended December 31, 2019, versus Year Ended December 31, 2018 (Amounts in thousands, except percentages and per share amounts):
Other income and expense items are summarized in the following table:
Interest expense increased mainly as a result of an increase in debt related to the QTI acquisition. Other expense in 2019 was principally driven by foreign currency translation losses, mainly due to the appreciation of the U.S. Dollar compared to the Chinese Renminbi and Euro, as well as an increase in pension expense.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Interest expense | $(2,648) | $(2,085)
Interest income | 1,737 | 1,826
Other (expense) income | (2,638) | (2,676)
Total other (expense) income, net | $(3,549) | $(2,935)


Question: What was the primary reason for interest expense increase?
Answer: mainly as a result of an increase in debt related to the QTI acquisition.
The following table summarizes information regarding restricted shares/RSUs granted and vested (in thousands, except per restricted share/RSU amounts):
As of December 31, 2019, based on the probability of achieving the performance goals, there was $6.1 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested restricted shares/RSUs. Of the unrecognized compensation cost, 33% related to performance-based nonvested restricted shares/RSUs and 67% related to employment-based nonvested restricted shares/RSUs. This cost is expected to be recognized over a weighted average period of 2.0 years.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Number of restricted shares/ RSUs granted | 508 | 492 | 480
Weighted average grant-date fair value per restricted share/RSU | $28.43 | $28.16 | $29.42
Fair value of restricted shares/RSUs vested | $3,647 | $8,342 | $6,868


Question: In which years is the Fair value of restricted shares/RSUs vested calculated?
Answer: 2019, 2018, 2017
Total Other (Income) Expense, Net
Total other income for the year ended December 31, 2019 was $6.6 million compared to $0.5 million of other expense for the year ended December 31,
2018. Interest income increased due to interest earned on investing our public offering cash proceeds. Interest expense decreased due to having no outstanding borrowings during the year ended December 31, 2019. We discuss borrowings under “Liquidity and Capital Resources” below. Other (income) expense, net was $0.9 million other income in the year ended December 31, 2019 compared to $0.6 million of other income in the year ended December 31, 2018, primarily due to our earnout liabilities. We estimate the fair value of earnout liabilities related to business combinations quarterly. During the year ended December 31, 2019, the adjustments to fair value decreased the carrying value of the earnout liability for our acquisition of Indix, resulting in other income of $1.7 million, partially offset by an increase in the carrying value of the earnout liabilities for our acquisitions of Compli and Portway, which resulted in other expense of $0.6 million. The fair value of the Indix acquisition earnout liability decreased at December 31, 2019, from the fair value at acquisition in February 2019, due primarily to the last three earnout milestones, which are nonfinancial, being more difficult to complete within the required timeframe than initially assessed. During the year ended December 31, 2018, the adjustments to fair value decreased the carrying value of the earnout liabilities for prior acquisitions, resulting in other income of $0.4 million.
Table:
 |  | For the Year Ended December 31, |  |  |  | 
 |  | 2019 |  | 2018 | $ Change | 
 | As reported (ASC 606) | Impacts from Adoption | Without Adoption (ASC 605) | As Reported (ASC 605) | As Reported | Without Adoption
 |  | (dollars in thousands) |  |  |  | 
Other (income) expense, net |  |  |  |  |  | 
Interest income | $(6,037) | $ - | $(6,037) | $(1,553) | $(4,484) | $(4,484)
Interest expense | 289 | - | 289 | 2,608 | (2,319) | (2,319)
Other (income) expense, net | (865) | - | (865) | (583) | (282) | (282)
Total other (income) expense, net | $(6,613) | $ - | $(6,613) | $472 | $(7,085) | $(7,085)


Question: What caused the increase in interest income and decrease in interest expense for the year ended 31 December 2019 respectively?
Answer: interest earned on investing our public offering cash proceeds, having no outstanding borrowings during the year
Other income, net
The components of other income, net from continuing operations for the years ended December 31 are as follows:
In 2018, we recorded a $0.5 million adjustment to decrease the fair value of the Company's contingent consideration related to the Brink Acquisition. Also, during 2019 and 2018, the Company incurred a net loss on rental contracts of approximately $1.0 million and $0.9 million, respectively.
Table:
 | Year ended December 31 (in thousands) | 
 | 2019 | 2018
Foreign currency loss | $(83) | $(258)
Rental loss-net | (996) | (865)
Gain on sale of real estate | — | 649
Fair value adjustment contingent consideration | — | 450
Other | (424) | 330
Other income, net | $(1,503) | $306


Question: What is the Foreign currency loss in 2019 and 2018 respectively?
Answer: $(83), $(258)
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
Amounts recorded in respect of discontinued operations in the years ended December 31, 2019 and 2018, respectively are as follows:
Navios Containers accounted for the control obtained in November 2018 as a business combination which resulted in the application of the “acquisition method”, as defined under ASC 805 Business Combinations, as well as the recalculation of Navios Holdings’ equity interest in Navios Containers to its fair value at the date of obtaining control and the recognition of a gain in the consolidated statements of comprehensive (loss)/income. The excess of the fair value of Navios Containers’ identifiable net assets of $229,865 over the total fair value of Navios Containers’ total shares outstanding as of November 30, 2018 of $171,743, resulted in a bargain gain upon obtaining control in the amount of $58,122. The fair value of the 34,603,100 total Navios Container’s shares outstanding as of November 30, 2018 was determined by using the closing share price of $4.96, as of that date.
As of November 30, 2018, Navios Holdings’ interest in Navios Containers with a carrying value of $6,078 was remeasured to fair value of $6,269, resulting in a gain on obtaining control in the amount of $191 and is presented within “Bargain gain upon obtaining control” in the consolidated statements of comprehensive (loss)/income.
The results of operations of Navios Containers are included in Navios Holdings’ consolidated statements of comprehensive (loss)/income following the completion of the conversion of Navios Maritime Containers Inc. into a limited partnership on November 30, 2018.
Table:
 | Period from January 1 to August 30, 2019 | Period from November 30 to December 31, 2018
Revenue | $89,925 | $12,053
Time charter, voyage and port terminal expenses | (3,976) | (546)
Direct vessel expenses | (44,088) | (5,282)
General and administrative expenses | (6,706) | (873)
Depreciation and amortization | (22,858) | (3,060)
Interest expense and finance cost | (10,519) | (1,204)
Other expense, net | (5,896) | (336)
Net (loss)/income from discontinued operations | $(4,118) | $752
Less: Net loss/(income) attributable to the noncontrolling interest | $3,968 | $(725)
Net (loss)/income attributable to Navios Holdings common stockholders | $(150) | $27


Question: What was the percentage change in Interest expense and finance cost between 2018 and 2019?
Answer: 773.67
Calculation: (-10,519-(-1,204))/-1,204