hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Acquisition of Fagerdala
On October 2, 2017, the Company acquired Fagerdala Singapore Pte Ltd., a manufacturer and fabricator of polyethylene foam based in Singapore, to join its Product Care division. We acquired 100% of Fagerdala shares for estimated consideration of S$144.7 million, or $106.2 million, net of cash acquired of $13.3 million, inclusive of purchase price adjustments which were finalized in the third quarter of 2018. We acquired Fagerdala to leverage its manufacturing footprint in Asia, experience in foam manufacturing and fabrication and commercial organization to expand our presence across multiple industries utilizing fulfillment to distribute goods.
The following table summarizes the consideration transferred to acquire Fagerdala and the final allocation of the purchase price among the assets acquired and liabilities assumed. price among the assets acquired and liabilities assumed.
Table:
 | Preliminary Allocation | Measurement Period | Final Allocation
(In millions) | As of October 2, 2017 | Adjustments | As of December 31, 2018
Total consideration transferred | $ 106.6 | $ (0.4) | $ 106.2
Assets: |  |  | 
Cash and cash equivalents | 13.3 | — | 13.3
Trade receivables, net | 22.4 | — | 22.4
Inventories, net | 10.0 | 0.1 | 10.1
Prepaid expenses and other current assets | 8.4 | — | 8.4
Property and equipment, net | 23.3 | — | 23.3
Identifiable intangible assets, net | 41.4 | 0.7 | 42.1
Goodwill | 39.3 | (1.5) | 37.8
Total assets | $ 158.1 | $ (0.7) | $ 157.4
Liabilities: |  |  | 
Short-term borrowings | 14.0 | — | 14.0
Accounts payable | 6.9 | — | 6.9
Other current liabilities | 15.1 | (0.1) | 15.0
Long-term debt, less current portion | 3.8 | — | 3.8
Non-current deferred taxes | 11.7 | (0.2) | 11.5
Total liabilities | $ 51.5 | $ (0.3) | $ 51.2


Question: What is the difference between the asset to liability ratio As of December 31, 2018 vs. As of October 2, 2017?
Answer: -0.05
Calculation: (51.2/157.4)-(51.5/158.1)
Operating Income
Our operating income in fiscal year 2019 increased to $241.4 million, or 10.1 percent of net sales as compared with $189.3 million, or 8.8 percent of net sales in fiscal year 2018. Excluding surcharge revenue and special items, adjusted operating margin was 12.5 percent for the fiscal year 2019 and 10.6 percent for the same period a year ago. The increase in the operating margin reflects steady demand and improved product mix coupled with operating cost improvements offset by higher selling, general and administrative expenses compared to the same period a year ago.
The following presents our operating income and operating margin, in each case excluding the impact of surcharge on net sales and special items. We present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
Table:
 | Fiscal Year | 
($ in millions) | 2019 | 2018
Net sales | $2,380.2 | $2,157.7
Less: surcharge revenue | 438.1 | 365.4
Net sales excluding surcharge revenue | $1,942.1 | $1,792.3
Operating income | $241.4 | $189.3
Special items: |  | 
Acquisition-related costs | 1.2 | —
Adjusted operating income excluding special items | $242.6 | $189.3
Operating margin | 10.1% | 8.8%
Adjusted operating margin excluding surcharge revenue and special items | 12.5% | 10.6%


Question: What was the percentage change in the amount of surcharge revenue from 2018 to 2019?
Answer: 19.9
Calculation: (438.1-365.4)/365.4
entergy corporation and subsidiaries management 2019s financial discussion and analysis the miso deferral variance is primarily due to the deferral in 2014 of non-fuel miso-related charges , as approved by the lpsc and the mpsc . the deferral of non-fuel miso-related charges is partially offset in other operation and maintenance expenses . see note 2 to the financial statements for further discussion of the recovery of non-fuel miso-related charges . the waterford 3 replacement steam generator provision is due to a regulatory charge of approximately $ 32 million recorded in 2015 related to the uncertainty associated with the resolution of the waterford 3 replacement steam generator project . see note 2 to the financial statements for a discussion of the waterford 3 replacement steam generator prudence review proceeding . entergy wholesale commodities following is an analysis of the change in net revenue comparing 2015 to 2014 . amount ( in millions ) .

Table:
 | amount ( in millions )
2014 net revenue | $ 2224
nuclear realized price changes | -310 ( 310 )
vermont yankee shutdown in december 2014 | -305 ( 305 )
nuclear volume excluding vermont yankee effect | 20
other | 37
2015 net revenue | $ 1666
as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 558 million in 2015 primarily due to : 2022 lower realized wholesale energy prices , primarily due to significantly higher northeast market power prices in 2014 , and lower capacity prices in 2015 ; and 2022 a decrease in net revenue as a result of vermont yankee ceasing power production in december 2014 .
the decrease was partially offset by higher volume in the entergy wholesale commodities nuclear fleet , excluding vermont yankee , resulting from fewer refueling outage days in 2015 as compared to 2014 , partially offset by more unplanned outage days in 2015 as compared to 2014. .

Question: what is the growth rate of net revenue from 2014 to 2015 for entergy wholesale commodities?
Answer: -25.1%
Calculation: subtract(1666, 2224), divide(#0, 2224)
Assets are not allocated to segments for internal reporting presentations. A portion of amortization and depreciation is included with various other costs in an overhead allocation to each segment; it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.
Long-lived assets, excluding financial instruments and tax assets, classified by the location of the controlling statutory company and with countries over 10% of the total shown separately, were as follows:
Table:
(In millions) |  |  | 
June 30, | 2019 | 2018 | 2017
United States | $ 55,252 | $ 44,501 | $ 42,730
Ireland | 12,958 | 12,843 | 12,889
Other countries | 25,422 | 22,538 | 19,898
Total | $  93,632 | $  79,882 | $  75,517


Question: How many countries have Long-lived assets, excluding financial instruments and tax assets, classified by the location of the controlling statutory company and with countriesover 10% of the total assets?
Answer: 2
Calculation: United States##Ireland
Note 23 Provisions
(1) Other includes environmental, vacant space and legal provisions
AROs reflect management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception. Cash outflows associated with our ARO liabilities are generally expected to occur at the restoration dates of the assets to which they relate, which are long-term in nature. The timing and extent of restoration work that will be ultimately required for these sites is uncertain.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | AROs | OTHER (1) | TOTAL
January 1, 2019 |  | 199 | 172 | 371
Additions |  | 21 | 24 | 45
Usage |  | (4) | (52) | (56)
Reversals |  | (17) | (1) | (18)
Adoption of IFRS 16 |  | – | (11) | (11)
December 31, 2019 |  | 199 | 132 | 331
Current | 20 | 16 | 17 | 33
Non-current | 25 | 183 | 115 | 298
December 31, 2019 |  | 199 | 132 | 331


Question: What are the types of provisions within the table? 
Answer: AROs, Other
Discontinued Operations
On October 27, 2017, we entered into a purchase agreement to sell the Compute business. In consideration for the transfer and sale of the Compute business, we received an equity interest in the buyer valued at approximately $36.5 million, representing the carrying value of the assets divested and representing less than 20.0% of the buyer's total outstanding equity. The operations of the Compute business were accounted for as discontinued operations through the date of divestiture.
We also entered into a transition services agreement (the "Compute TSA"), pursuant to which we agreed to perform certain primarily general and administrative functions on the buyer's behalf during a migration period and for which we are reimbursed for costs incurred.
During the fiscal year 2019, we received $0.1 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses. During the fiscal year 2018, we received $3.6 million of reimbursements under the Compute TSA, which was recorded as a reduction of our general and administrative expenses.
In August of fiscal year 2015, we sold our Automotive business, as the Automotive business was not consistent with our long-term strategic vision from both a growth and profitability perspective.
Additionally, we entered into a Consulting Agreement with the buyer pursuant to which we were to provide the buyer with certain non-design advisory services for a period of two years following the closing of the transaction for up to $15.0 million, from which we have recorded $7.5 million as other income during both fiscal years 2017 and 2016. No income was recognized during fiscal years 2019 or 2018. During fiscal year 2017, we received $18.0 million, the full amount of the indemnification escrow.
The accompanying Consolidated Statements of Operations includes the following operating results related to these discontinued operations (in thousands):
(1) Amounts are associated with the Compute business. (2) Amounts are associated with the Automotive business.
Table:
 | Fiscal Years | 
 | 2018 | 2017
Revenue (1) | $— | $660
Cost of revenue (1) | (596) | 2,252
Gross profit (loss) | 596 | (1,592)
Operating expenses:    |  | 
Research and development (1) | 5,251 | 29,167
Selling, general and administrative (1) | 1,560 | 13,840
Total operating expenses | 6,811 | 43,007
Loss from discontinued operations (1) | (6,215) | (44,599)
Other income (2) | — | 7,500
Gain on sale (2) | — | 18,022
Loss income before income taxes | (6,215) | (19,077)
Income tax provision (benefit) | — | —
Loss income from discontinued operations | (6,215) | (19,077)
Cash flow used in Operating Activities (1) | (10,734) | (42,776)
Cash flow from Investing Activities (2) | — | 25,522


Question: What was the change in the Selling, general and administrative expense from 2017 to 2018?
Answer: -12280
Calculation: 1,560 - 13,840
22 Trade and Other Payables
Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.
Table:
 | 31 March 2019 | 31 March 2018
 | $M | $M
Current |  | 
Trade payables | 35.8 | 39.6
Accruals | 46.6 | 68.4
Social security and other taxes | 12.7 | 14.9
Other payables | 7.1 | 11.2
Total current trade and other payables | 102.2 | 134.1
Non-Current |  | 
Other payables | 10.1 | 8.2
Total non-current trade and other payables | 10.1 | 8.2


Question: What are the components which make up the total Current trade and other payables?
Answer: Trade payables, Accruals, Social security and other taxes, Other payables
7 Employee benefits
Pension plans
The Company is accounting for pension costs in accordance with International Accounting Standard 19.
The disclosures shown here are in respect of the Company’s defined benefit obligations. Other plans operated by the Company were defined contribution plans.
The total expense relating to the Company’s defined contribution pension plans in the current year was £0.7m (2018: £0.6m).
At 31st December 2019 the post-retirement mortality assumptions in respect of the Company Defined Benefit Scheme follows 85%/96% (male/female) of SAPS S2, CMI 2017 projections with a long term trend of 1.25% p.a. At 31st December 2018 the postretirement mortality assumptions in respect of the Company Defined Benefit Scheme follows 85% of SAPS S2 Light base table for males and 96% of SAPS S2 base table for females with CMI Core Projection Model 2016 improvements commencing in 2007, subject to a 1.25% p.a. long-term trend. These assumptions are regularly reviewed in light of scheme-specific experience and more widely available statistics.
The financial assumptions used at 31st December were:
The assumptions used by the actuary are the best estimates chosen from a range of possible actuarial assumptions, which due to the timescale covered, may not necessarily be borne out in practice.
Table:
 | Weighted-average assumptions used to define the benefit obligations | 
 | 2019 | 2018
 | % | %
Rate of increase in salaries | 2.4 | 2.7
Rate of increase in pensions | 2.8 | 2.9
Rate of price inflation | 2.9 | 3.2
Discount rate | 2.1 | 2.7


Question: What is the Company accounting for pension costs in accordance to?
Answer: with International Accounting Standard 19
UK OPERATING COSTS
UK operating costs decreased 1.2%. Store closures more than offset the cost of new space and channel shift. Cost savings across the business outweighed inflation related increases.
Store staffing costs reduced, as savings from store management restructuring, closures and other efficiencies more than offset pay inflation. Other store costs reduced driven by lower depreciation, due to our closure programme and as a number of assets have reached the end of their useful life, which more than offset rent and rates inflation in the year.
The growth in distribution and warehousing costs was largely driven by inflation and the costs of channel shift, as well as costs associated with the closure of an equipment warehouse, with some offset achieved from improved efficiencies at Castle Donington.
The increase in marketing costs reflected investments in our Food brand and the planned increase in costs in the second half of the year due to the timing of campaigns.
Central costs reduced as lower incentive costs year-on-year, the benefits of technology transformation programmes and other cost efficiencies more than offset system investment write offs and expenditure on the Fuse programme.
Table:
 | 52 weeks ended |  | 
 | 30 Mar 2019 | 31 Mar 2018 | Change
 | £m | £m | %
Store staffing | 1,044.7 | 1,070.6 | -2.4
Other store costs | 950.4 | 992.1 | -4.2
Distribution & warehousing | 564.6 | 538.0 | 4.9
Marketing | 155.1 | 151.6 | 2.3
Central costs | 694.8 | 698.0 | -0.5
Total | 3,409.6 | 3,450.3 | -1.2


Question: What is the operating costs of Other store costs in 2019 and 2018 respectively?
Answer: 950.4, 992.1
table of contents company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the dow jones u.s . technology supersector index and the s&p information technology index for the five years ended september 27 , 2014 . the company has added the s&p information technology index to the graph to capture the stock performance of companies whose products and services relate to those of the company . the s&p information technology index replaces the s&p computer hardware index , which is no longer tracked by s&p . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the dow jones u.s . technology supersector index and the s&p information technology index as of the market close on september 25 , 2009 . note that historic stock price performance is not necessarily indicative of future stock price performance . copyright a9 2014 s&p , a division of the mcgraw-hill companies inc . all rights reserved . copyright a9 2014 dow jones & co . all rights reserved . apple inc . | 2014 form 10-k | 23 * $ 100 invested on 9/25/09 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . september september september september september september .

Table:
 | september 2009 | september 2010 | september 2011 | september 2012 | september 2013 | september 2014
apple inc . | $ 100 | $ 160 | $ 222 | $ 367 | $ 272 | $ 407
s&p 500 index | $ 100 | $ 110 | $ 111 | $ 145 | $ 173 | $ 207
dow jones u.s . technology supersector index | $ 100 | $ 112 | $ 115 | $ 150 | $ 158 | $ 205
s&p information technology index | $ 100 | $ 111 | $ 115 | $ 152 | $ 163 | $ 210
.

Question: in what year did the s&p 500 have the greatest return?
Answer: 2014
Calculation: table_max(s&p 500 index, none)
(8) Computer Software
Computer software, net consists of the following (in millions):
In the fourth quarter of 2019, we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services. The software was acquired for $32.0 million, of which software valued at $6.5 million was received as of December 31, 2019 and resulted in non-cash investing activity of $4.8 million.
Table:
 | December 31, | 
 | 2019 | 2018
Internally developed software | $808.2 | $746.0
Purchased software | 78.9 | 60.7
Computer software | 887.1 | 806.7
Accumulated amortization | (481.1) | (401.1)
Computer software, net | $406.0 | $405.6


Question: What was the change in purchased software between 2018 and 2019?
Answer: 18.2
Calculation: 78.9-60.7
Property and equipment, net (in millions):
In September 2017, we entered into an agreement to sell certain land and buildings located in Sunnyvale, California, with a book value of $118 million, for a total of $306 million, through two separate and independent closings. Upon the completion of the first closing in fiscal 2018, we consummated the sale of properties with a net book value of $66 million for cash proceeds of $210 million, resulting in a gain, net of direct selling costs, of $142 million. The remaining properties, consisting of land with a net book value of $52 million, were classified as assets held-for-sale, and included as other current assets in our consolidated balance sheets as of April 26, 2019 and April 27, 2018. We will consummate the sale of these properties, and receive cash proceeds of $96 million, upon the completion of the second closing, which is expected to occur within the next 12 months. That closing is subject to due diligence, certain termination rights and customary closing conditions, including local governmental approval of the subdivision of a land parcel.
Table:
 | April 26, 2019 | April 27, 2018
Land | $ 106 | $ 106
Buildings and improvements | 605 | 594
Leasehold improvements | 86 | 88
Computer, production, engineering and other equipment | 817 | 733
Computer software | 357 | 357
Furniture and fixtures | 105 | 99
Construction-in-progress | 10 | 27
 | 2,086 | 2,004
Accumulated depreciation and amortization | (1,327 ) | (1,248 )
Property and equipment, net | $ 759 | $ 756


Question: How many years did buildings and improvements exceed $600 million?
Answer: 1
Calculation: 2019
Note 11: Income Taxes
The provision for income tax expense (benefit) is as follows (amounts in thousands):
(1) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
The Company realized a deferred tax expense (benefit) for fiscal years ended 2019, 2018 and 2017 of ($50.1) million, $0.6 million and $1.2 million, respectively, in U.S. and certain foreign jurisdictions based on changes in judgment about the realizability of deferred tax assets in future years.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Current: |  |  | 
Federal | $170 | $223 | $—
State and local | 161 | 50 | 62
Foreign | 9,966 | 8,295 | 4,247
Total current income tax expense from continuing operations | 10,297 | 8,568 | 4,309
Deferred: |  |  | 
Federal | (43,804) | (807) | (6)
State and local | (773) | (96) | (97)
Foreign (1) | (5,180) | 1,467 | 88
Deferred tax expense (benefit) from continuing operations (1) | (49,757) | 564 | (15)
Provision for income tax expense (benefit) (1) | $(39,460) | $9,132 | $4,294


Question: What was the change in current foreign income tax expense between 2017 and 2018?
Answer: 4048
Calculation: 8,295-4,247
Sales and Marketing Expense
Sales and marketing expense increased by $22.6 million in 2018 compared to 2017. The increase was primarily due to a $20.0 million increase in employee- related costs, which includes stock-based compensation, associated with our increased headcount from 215 employees as of December 31, 2017 to 286 employees as of December 31, 2018. The remaining increase was principally the result of a $1.8 million increase in trade show and advertising costs and a $0.8 million increase attributed to office related expenses to support the sales team. The adoption of ASC 606 did not have a material impact on the change in commission expense when compared to year over year.
Table:
 | Year Ended December 31, |  | Change | 
 | 2018 | 2017 | $ | %
 |  | (dollars in thousands) |  | 
Sales and marketing | $ 69,608 | $ 46,998 | $ 22,610 | 48.1%
% of revenue | 47% | 45% |  | 


Question: What was the increase in the Sales and marketing expense in 2018 compared to 2017?
Answer: $22.6 million
(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: Nokia Techonologies IPR and Licensing net sales are allocated to which country?
Answer: Finland
£1.5m (2018: £1.4m) of scheme assets have a quoted market price in an active market.
The actual return on plan assets was a gain of £5.5m (2018: £1.0m loss).
The amounts recognised in the Company Statement of Financial Position are determined as follows:
Table:
 | 2019 | 2018
 | £m | £m
Fair value of scheme’s assets | 59.5 | 56.4
Present value of funded scheme’s liabilities | (53.9) | (52.7)
Retirement benefit asset recognised in the Statement of Financial Position | 5.6 | 3.7
Related deferred tax | (0.9) | (0.6)
Net pension asset | 4.7 | 3.1


Question: What was the percentage change in net pension asset from 2018 to 2019?
Answer: 51.61
Calculation: (4.7-3.1)/3.1