hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
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 s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 26 , 2015 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 24 , 2010 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on 9/25/10 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019scommon stock and september 30th for indexes . copyright a9 2015 s&p , a division of mcgraw hill financial . all rights reserved . copyright a9 2015 dow jones & co . all rights reserved . september september september september september september .

Table:
 | september 2010 | september 2011 | september 2012 | september 2013 | september 2014 | september 2015
apple inc . | $ 100 | $ 138 | $ 229 | $ 170 | $ 254 | $ 294
s&p 500 index | $ 100 | $ 101 | $ 132 | $ 157 | $ 188 | $ 187
s&p information technology index | $ 100 | $ 104 | $ 137 | $ 147 | $ 190 | $ 194
dow jones u.s . technology supersector index | $ 100 | $ 103 | $ 134 | $ 141 | $ 183 | $ 183
apple inc .
| 2015 form 10-k | 21 .

Question: what was the percentage cumulative total shareholder return for the four years ended 2014?
Answer: 154%
Calculation: subtract(254, 100), divide(#0, 100)
Trade accounts receivable past due is defined as the amount outstanding beyond normal credit terms and conditions for the respective customers. A large portion of the Corporation’s customers are billed and pay before the services are rendered. The Corporation considers the amount outstanding at the due date as trade accounts receivable past due.
The following table provides further details on trade accounts receivable past due net of allowance for doubtful accounts at August 31, 2019 and 2018:
Table:
At August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Less than 60 days past due | 18,645 | 32,857
60 to 90 days past due | 899 | 3,022
More than 90 days past due | 3,074 | 4,923
 | 22,618 | 40,802


Question: What was the increase / (decrease) in trade accounts receivable less than 60 days past due?
Answer: -14212
Calculation: 18,645 - 32,857
Other Current Assets
The following table presents details of other current assets in our consolidated balance sheets:
Table:
 | As of December 31, | 
 | 2019 | 2018
 | (Dollars in millions) | 
Prepaid expenses | $274 | 307
Income tax receivable | 35 | 82
Materials, supplies and inventory | 105 | 120
Contract assets | 42 | 52
Contract acquisition costs | 178 | 167
Contract fulfillment costs | 115 | 82
Other | 59 | 108
Total other current assets | $808 | 918


Question: What is the percentage change in total other current assets in 2019?
Answer: -11.98
Calculation: (808-918)/918
Note 23. Defined Benefit Pension Plan and Postretirement Benefits
Defined Benefit Pension Plans
The Company sponsors non-contributory defined benefit pension plans (the “Pension Plans”) for its covered employees in the Philippines. The Pension Plans provide defined benefits based on years of service and final salary. All permanent employees meeting the minimum service requirement are eligible to participate in the Pension Plans. As of December 31, 2019, the Pension Plans were unfunded. The Company expects to make no cash contributions to its Pension Plans during 2020.
The following table provides a reconciliation of the change in the benefit obligation for the Pension Plans and the net amount recognized, included in “Other long-term liabilities,” in the accompanying Consolidated Balance Sheets (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Balance at the beginning of the period | $3,282 | $3,642
Service cost | 405 | 448
Interest cost | 254 | 196
Actuarial (gains) losses | (108) | (783)
Benefits paid | (22) | (32)
Effect of foreign currency translation | 122 | (189)
Balance at the end of the period | $3,933 | $3,282
Unfunded status | (3,933) | (3,282)
Net amount recognized | $(3,933) | $(3,282)


Question: In which years is the reconciliation of the change in the benefit obligation for the Pension Plans and the net amount recognized calculated?
Answer: 2019, 2018
Opening Balance Sheet Adjustment on January 1, 2018
As a result of applying the modified retrospective method to adopt ASC 606, the following amounts on our Consolidated Balance Sheet were adjusted as of January 1, 2018 to reflect the cumulative effect adjustment to the opening balance of Retained earnings (in millions):
Table:
 | As reported December 31, 2017 | Adjustments for ASC 606 adoption | Adjusted January 1, 2018
Trade receivables, net | $201.8 | $(6.2) | $195.6
Prepaid expenses and other current assets | 44.6 | 11.8 | 56.4
Receivables from related parties | 18.1 | (3.7) | 14.4
Computer software, net | 416.8 | 1.8 | 418.6
Deferred contract costs, net | 136.1 | 13.3 | 149.4
Other non-current assets | 104.0 | 3.3 | 107.3
Total assets | 3,655.9 | 20.3 | 3,676.2
Deferred revenues (current) | 59.6 | (1.9) | 57.7
Deferred revenues (non-current) | 100.7 | 6.8 | 107.5
Deferred income taxes | 224.6 | 4.2 | 228.8
Total liabilities | 1,947.1 | 9.1 | 1,956.2
Retained earnings | 201.4 | 11.2 | 212.6
Total equity | 1,708.8 | 11.2 | 1,720.0
Total liabilities and equity | 3,655.9 | 20.3 | 3,676.2


Question: What was the difference between current and non-current deferred revenues after adjustment in 2018?
Answer: 41.1
Calculation: 100.7-59.6
5. Earnings per Common Share
The calculations of basic and diluted earnings per common share for the years ended June 30, 2019, 2018 and 2017 were as follows:
Table:
 |  | Years Ended June 30, | 
(in millions, except per share data) | 2019 | 2018 | 2017
Net income | $167.0 | $188.5 | $47.0
Less: earnings and dividends allocated to participating securities | (1.9) | (1.7) | (0.3)
Earnings available for common shareholders used in calculation of basic earnings per share | $165.1 | $186.8 | $46.7
Weighted average number of common shares outstanding, basic | 47.7 | 47.2 | 47.0
Basic earnings per common share | $3.46 | $3.96 | $0.99
Net income | $167.0 | $188.5 | $47.0
Less: earnings and dividends allocated to participating securities | (1.9) | (1.7) | (0.3)
Earnings available for common shareholders used in calculation of diluted earnings per share | $165.1 | $186.8 | $46.7
Weighted average number of common shares outstanding, basic | 47.7 | 47.2 | 47.0
Effect of shares issuable under share-based compensation plans | 0.4 | 0.4 | 0.1
Weighted average number of common shares outstanding, diluted | 48.1 | 47.6 | 47.1
Diluted earnings per common share | $3.43 | $3.92 | $0.99


Question: What was the Basic earnings per common share in 2018?
Answer: $3.96
equity compensation plan information the following table presents the equity securities available for issuance under our equity compensation plans as of december 31 , 2012 . equity compensation plan information plan category number of securities to be issued upon exercise of outstanding options , warrants and rights ( 1 ) weighted-average exercise price of outstanding options , warrants and rights ( 2 ) number of securities remaining available for future issuance under equity compensation plans ( excluding securities reflected in column ( a ) ) ( a ) ( b ) ( c ) equity compensation plans approved by security holders 3946111 $ 34.67 3608527 equity compensation plans not approved by security holders ( 3 ) 2014 2014 2014 .

Table:
plan category | number of securities to be issued upon exercise of outstanding options warrants and rights ( 1 ) ( a ) ( b ) | weighted-average exercise price of outstanding optionswarrants and rights ( 2 ) | number of securities remaining available for future issuance under equity compensation plans ( excluding securitiesreflected in column ( a ) ) ( c )
equity compensation plans approved by security holders | 3946111 | $ 34.67 | 3608527
equity compensation plans not approved by security holders ( 3 ) | 2014 | 2014 | 2014
total | 3946111 | $ 34.67 | 3608527
( 1 ) includes grants made under the huntington ingalls industries , inc .
2012 long-term incentive stock plan ( the "2012 plan" ) , which was approved by our stockholders on may 2 , 2012 , and the huntington ingalls industries , inc .
2011 long-term incentive stock plan ( the "2011 plan" ) , which was approved by the sole stockholder of hii prior to its spin-off from northrop grumman corporation .
of these shares , 1166492 were subject to stock options , 2060138 were subject to outstanding restricted performance stock rights , 641556 were restricted stock rights , and 63033 were stock rights granted under the 2011 plan .
in addition , this number includes 9129 stock rights and 5763 restricted performance stock rights granted under the 2012 plan , assuming target performance achievement .
( 2 ) this is the weighted average exercise price of the 1166492 outstanding stock options only .
( 3 ) there are no awards made under plans not approved by security holders .
item 13 .
certain relationships and related transactions , and director independence information as to certain relationships and related transactions and director independence will be incorporated herein by reference to the proxy statement for our 2013 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year .
item 14 .
principal accountant fees and services information as to principal accountant fees and services will be incorporated herein by reference to the proxy statement for our 2013 annual meeting of stockholders to be filed within 120 days after the end of the company 2019s fiscal year. .

Question: what is the ratio of the number of securities to be issued to the number of securities remaining available
Answer: 1.1
Calculation: divide(3946111, 3608527)
Note 3: Revenue and Segment Information
Revenue recognized for sales agreements amounted to $5,492.0 million and $5,849.0 million for the years ended December 31, 2019 and 2018, respectively. Revenue recognized for product development agreements amounted to $25.9 million and $29.3 million for the years ended December 31, 2019 and 2018, respectively.
The Company is organized into three operating and reportable segments consisting of PSG, ASG and ISG. The Company's wafer manufacturing facilities fabricate ICs for all business units, as necessary, and their operating costs are reflected in the segments' cost of revenue on the basis of product costs. Because operating segments are generally defined by the products they design and sell, they do not make sales to each other.
The Company does not allocate income taxes or interest expense to its operating segments as the operating segments are principally evaluated on gross profit. Additionally, restructuring, asset impairments and other charges, net and certain other manufacturing and operating expenses, which include corporate research and development costs, unallocated inventory reserves and miscellaneous nonrecurring expenses, are not allocated to any segment.
In addition to the operating and reportable segments, the Company also operates global operations, sales and marketing, information systems and finance and administration groups. A portion of the expenses of these groups are allocated to the segments based on specific and general criteria and are included in the segment results.
Revenue and gross profit for the Company’s operating and reportable segments are as follows (in millions):
Table:
 | PSG | ASG | ISG | Total
For year ended December 31, 2019:   |  |  |  | 
Revenue from external customers | $2,788.3 | $1,972.3 | $757.3 | $5,517.9
Segment gross profit | 976.0 | 794.8 | 275.4 | 2,046.2
For year ended December 31, 2018:   |  |  |  | 
Revenue from external customers | $3,038.2 | $2,071.2 | $768.9 | $5,878.3
Segment gross profit | 1,110.1 | 878.3 | 317.1 | 2,305.5
For year ended December 31, 2017:   |  |  |  | 
Revenue from external customers   | $2,819.3 | $1,950.9 | $772.9 | $5,543.1
Segment gross profit   | 959.8 | 817.8 | 302.6 | 2,080.2


Question: What is the average PSG Revenue from external customers for year ended December 31, 2018 to 2019?
Answer: 2913.25
Calculation: (2,788.3+3,038.2) / 2
Ernst & Young LLP
Ernst & Young LLP fees incurred by us for fiscal 2018 and 2019 were as follows:
Audit Fees: Audit fees for fiscal 2018 and 2019 were for professional services rendered in connection with audits of our consolidated financial statements, statutory audits of our subsidiary companies, quarterly reviews, and assistance with documents that we filed with the SEC (including our Forms 10-Q and 8-K) for periods covering fiscal 2018 and 2019.
Audit-Related Fees: Audit-related fees for 2018 and 2019 were for professional services rendered in connection with consultations with management on various accounting matters, including audit of financial
statements of a carve-out entity and sell-side due diligence with respect to our previously announced Spin-Off.
Tax Fees: Tax fees for 2018 and 2019 were for tax compliance and consulting services.
All Other Fees: Other fees in 2018 and 2019 were for access to technical accounting services.
Table:
Services | 2018 ($) | 2019 ($)
Audit Fees | 5,859,755 | 5,024,093
Audit-Related Fees | 137,420 | 3,178,737
Tax Fees | 1,440,168 | 2,346,879
All Other Fees | 11,200 | 10,955
Total | 7,448,544 | 10,560,664


Question: What are the components of the fees incurred?
Answer: Audit Fees, Audit-Related Fees, Tax Fees, All Other Fees
performance graph the following graph compares the cumulative five-year total return provided shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and two customized peer groups . the old peer group includes intercontinentalexchange , inc. , nyse euronext and the nasdaq omx group inc . the new peer group is the same as the old peer group with the addition of cboe holdings , inc . which completed its initial public offering in june 2010 . an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer groups and the s&p 500 index on december 31 , 2005 and its relative performance is tracked through december 31 , 2010 . comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , an old peer group and a new peer group 12/05 12/06 12/07 12/08 12/09 12/10 cme group inc . s&p 500 old peer group *$ 100 invested on 12/31/05 in stock or index , including reinvestment of dividends . fiscal year ending december 31 . copyright a9 2011 s&p , a division of the mcgraw-hill companies inc . all rights reserved . new peer group the stock price performance included in this graph is not necessarily indicative of future stock price performance .

Table:
 | 2006 | 2007 | 2008 | 2009 | 2010
cme group inc . | $ 139.48 | $ 188.81 | $ 58.66 | $ 96.37 | $ 93.73
s&p 500 | 115.80 | 122.16 | 76.96 | 97.33 | 111.99
old peer group | 155.58 | 190.78 | 72.25 | 76.11 | 87.61
new peer group | 155.58 | 190.78 | 72.25 | 76.11 | 87.61
.

Question: did the cme group outperform the s&p 500?
Answer: no
Calculation: greater(93.73, 111.99)
entergy new orleans , 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 $ 4.9 million primarily due to lower other operation and maintenance expenses , lower taxes other than income taxes , a lower effective income tax rate , and lower interest expense , partially offset by lower net revenue . 2010 compared to 2009 net income remained relatively unchanged , increasing $ 0.6 million , primarily due to higher net revenue and lower interest expense , almost entirely offset by higher other operation and maintenance expenses , higher taxes other than income taxes , lower other income , and higher depreciation and amortization expenses . 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 | $ 272.9
retail electric price | -16.9 ( 16.9 )
net gas revenue | -9.1 ( 9.1 )
gas cost recovery asset | -3.0 ( 3.0 )
volume/weather | 5.4
other | -2.3 ( 2.3 )
2011 net revenue | $ 247.0
the retail electric price variance is primarily due to formula rate plan decreases effective october 2010 and october 2011 .
see note 2 to the financial statements for a discussion of the formula rate plan filing .
the net gas revenue variance is primarily due to milder weather in 2011 compared to 2010 .
the gas cost recovery asset variance is primarily due to the recognition in 2010 of a $ 3 million gas operations regulatory asset associated with the settlement of entergy new orleans 2019s electric and gas formula rate plan case and the amortization of that asset .
see note 2 to the financial statements for additional discussion of the formula rate plan settlement. .

Question: what was the average net revenue between 2010 and 2011
Answer: 259.95
Calculation: add(272.9, 247.0), add(#0, const_2), divide(#1, const_2)
(a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses.
(b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues.
(c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable.
(d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).
Table:
 | Unaudited |  |  |  | 
 | Three months ended |  |  | Year ended | 
 | 31 December | 30 September | 31 December | 31 December | 31 December
 | 2019 | 2019 | 2018 | 2019 | 2018
 | (RMB in millions, unless specified) |  |  |  | 
EBITDA (a) | 35,675 | 35,378 | 27,180 | 137,268 | 110,404
Adjusted EBITDA (a) | 38,572 | 38,123 | 29,701 | 147,395 | 118,273
Adjusted EBITDA margin (b) | 36% | 39% | 35% | 39% | 38%
Interest and related expenses | 2,348 | 2,086 | 1,345 | 7,690 | 4,898
Net debt (c) | (15,552) | (7,173) | (12,170) | (15,552) | (12,170)
Capital expenditures (d) | 16,869 | 6,632 | 4,564 | 32,369 | 23,941


Question: What is the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2018?
Answer: 2521
Calculation: 29,701-27,180
Applying the German group tax rate to the reported pre-tax result would result in an income tax expense of €216 million (2017/18: €176 million). The deviation of €81 million (2017/18: €40 million) from the reported tax expense of €298 million (2017/18: €216 million) can be reconciled as follows:
1 Adjustment of previous year according to explanation in notes.
The item ‘effects of differing national tax rates’ includes a deferred tax revenue of €6 million (2017/18: €23 million) from tax rate changes.
Tax expenses and income relating to other periods of the previous year include a repayment of approximately €20 million because of a retrospective change in foreign law in 2018.
Tax holidays for the current year include effects from real estate transactions in the amount of €30 million (2017/18: €2 million).
Table:
€ million | 2017/2018 | 2018/2019
EBT (earnings before taxes) | 576 | 709
Expected income tax expenses (30.53%) | 176 | 216
Effects of differing national tax rates | −58 | −62
Tax expenses and income relating to other periods | −21 | −6
Non-deductible business expenses for tax purposes | 41 | 51
Effects of not recognised or impaired deferred taxes | 79 | 114
Additions and reductions for local taxes | 11 | 13
Tax holidays | −14 | −39
Other deviations | 3 | 5
Income tax expenses according to the income statement | 216 | 298
Group tax rate | 37.6% | 42.0%


Question: In which years were the Group tax rate provided in the table?
Answer: 2017/2018, 2018/2019
Definite-Lived Intangible Assets, Net
The following table summarizes the changes in the carrying amount of definite-lived intangible assets during the periods presented (table in millions):
Upon adoption of Topic 842 on February 2, 2019, leasehold interest of $116 million related to favorable terms of certain ground lease agreements was derecognized and adjusted to the carrying amount of the operating lease ROU assets and classified as other assets on the consolidated balance sheets. Prior to adoption, these assets were classified as intangible assets, net on the consolidated balance sheets.
Table:
 | January 31, 2020 | February 1, 2019
Balance, beginning of the year | $966 | $1,059
Additions to intangible assets related to business combinations | 622 | 154
Amortization expense | (300) | (247)
Derecognized leasehold interest | (116) | —
Balance, end of the year | $1,172 | $966


Question: What was the change in Additions to intangible assets between 2019 and 2020?
Answer: 468
Calculation: 622-154
Relative importance of the spend on pay
The following table shows the total expenditure on pay for all of the Company’s employees compared to distributions to shareholders by way of dividend. In order to provide context for these figures, adjusted operating profit is also shown.
Notes
1. Remuneration, social security costs, pension and other related costs and expense of share-based payment (see Note 8 to the Consolidated Financial Statements).
2. Dividends declared and paid in the year include a special dividend paid in 2018 (see Note 12 of the Consolidated Financial Statements). Removing the Special Dividend would give a figure for 2018 of $24.9 million with an increase of 14.86 per cent to the 2019 figure of $28.6 million.
3. Before exceptional items, acquisition related costs, acquired tangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million) (see Note 3 of the Consolidated Financial Statements).
Table:
 | 2019 | 2018 | Per cent
 | $ million | $ million | change
Employee remuneration costs1 | 220.5 | 208.9 | 5.6
Distributions to shareholders2 | 28.6 | 54.8 | (47.8)
Adjusted operating profit3 | 92.9 | 77.1 | 20.5


Question: What was the change in adjusted operating profit?
Answer: 15.8
Calculation: 92.9-77.1