hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
CUSTOMER STATISTICS
(1) Excludes adjustments related to the migration to the new customer management system implemented during the third quarter of fiscal 2018.
(2) As a percentage of homes passed.
During the third quarter of fiscal 2018, the Canadian broadband services segment implemented a new customer management system, replacing 22 legacy systems. While the customer management system was still in the stabilization phase, contact center congestion resulted in lower services activations during most of the fourth quarter of fiscal 2018 and the first quarter of 2019. Contact center and marketing operations had returned to normal at the end of the first quarter of 2019.
Variations of each services are also explained as follows:
INTERNET Fiscal 2019 Internet service customers net additions stood at 5,966 compared to 14,173 for the prior year mainly due to: • the ongoing interest in high speed offerings; • the sustained interest in bundle offers; and • the increased demand from Internet resellers; partly offset by • competitive offers in the industry; and • contact center congestion during the stabilization period of the new customer management system.
VIDEO Fiscal 2019 video service customers net losses stood at 39,185 compared to 37,035 for the prior year as a result of: • highly competitive offers in the industry; • a changing video consumption environment; and • contact center congestion during the stabilization period of the new customer management system; partly offset by • customers' ongoing interest in digital advanced video services; and • customers' interest in video services bundled with fast Internet offerings.
TELEPHONY Fiscal 2019 telephony service customers net losses amounted to 23,333 compared to 32,987 for the prior year mainly due to: • technical issues with telephony activations following the implementation of the new customer management system which were resolved at the end of the first quarter; • increasing wireless penetration in North America and various unlimited offers launched by wireless operators causing some customers to cancel their landline telephony services for wireless telephony services only; partly offset by • growth in the business sector; and • more telephony bundles due to additional promotional activity in the second half of fiscal 2019.
DISTRIBUTION OF CUSTOMERS At August 31, 2019, 69% of the Canadian broadband services segment's customers enjoyed "double play" or "triple play" bundled services.
Table:
 |  | Net additions (losses) |  | % of penetration(2) | 
 | Years ended |  |  |  | 
 | August 31, | August 31, | August 31, | August 31, | August 31,
 | 2019 | 2019 | 2018(1) | 2019 | 2018
Primary service units | 1,810,366 | (56,552) | (55,849) |  | 
Internet service customers | 788,243 | 5,966 | 14,173 | 44.7 | 44.7
Video service customers | 649,583 | (39,185) | (37,035) | 36.8 | 39.3
Telephony service customers | 372,540 | (23,333) | (32,987) | 21.1 | 22.6


Question: What was the average increase / (decrease) in the internet service customers between 2018 and 2019?
Answer: 10069.5
Calculation: (5,966 + 14,173) / 2
the diluted earnings per share calculation excludes stock options , sars , restricted stock and units and performance units and stock that were anti-dilutive . shares underlying the excluded stock options and sars totaled 10.3 million , 10.2 million and 0.7 million for the years ended december 31 , 2016 , 2015 and 2014 , respectively . for the years ended december 31 , 2016 and 2015 , respectively , 4.5 million and 5.3 million shares of restricted stock and restricted stock units and performance units and performance stock were excluded . 10 . supplemental cash flow information net cash paid for interest and income taxes was as follows for the years ended december 31 , 2016 , 2015 and 2014 ( in thousands ) : .

Table:
 | 2016 | 2015 | 2014
interest net of capitalized interest | $ 252030 | $ 222088 | $ 197383
income taxes net of refunds received | $ -39293 ( 39293 ) | $ 41108 | $ 342741
eog's accrued capital expenditures at december 31 , 2016 , 2015 and 2014 were $ 388 million , $ 416 million and $ 972 million , respectively .
non-cash investing activities for the year ended december 31 , 2016 , included $ 3834 million in non-cash additions to eog's oil and gas properties related to the yates transaction ( see note 17 ) .
non-cash investing activities for the year ended december 31 , 2014 included non-cash additions of $ 5 million to eog's oil and gas properties as a result of property exchanges .
11 .
business segment information eog's operations are all crude oil and natural gas exploration and production related .
the segment reporting topic of the asc establishes standards for reporting information about operating segments in annual financial statements .
operating segments are defined as components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision maker , or decision-making group , in deciding how to allocate resources and in assessing performance .
eog's chief operating decision-making process is informal and involves the chairman of the board and chief executive officer and other key officers .
this group routinely reviews and makes operating decisions related to significant issues associated with each of eog's major producing areas in the united states , trinidad , the united kingdom and china .
for segment reporting purposes , the chief operating decision maker considers the major united states producing areas to be one operating segment. .

Question: what is the increase observed in the interest net of capitalized interest during 2015 and 2016?
Answer: 13.5%
Calculation: divide(252030, 222088), subtract(#0, const_1)
Prepaid expenses and other current assets
Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands):
(1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (“CEC”). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within “Prepaid expenses and other current assets.” As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within “Notes receivable, affiliate.”
(2) See Note 9. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.
Table:
 | 2019 | 2018
Prepaid expenses | $137,927 | $90,981
Prepaid income taxes . | 47,811 | 59,319
Indirect tax receivables . | 29,908 | 26,327
Restricted cash | 13,697 | 19,671
Notes receivable (1) | 23,873 | 5,196
Derivative instruments (2) . | 1,199 | 2,364
Other current assets | 22,040 | 39,203
Prepaid expenses and other current assets | $276,455 | $243,061


Question: What is the interest rate of the term loan?
Answer: Our term loan bears interest at 16% per annum
item 1b . unresolved staff comments item 2 . properties we employ a variety of assets in the management and operation of our rail business . our rail network covers 23 states in the western two-thirds of the u.s . our rail network includes 31974 route miles . we own 26012 miles and operate on the remainder pursuant to trackage rights or leases . the following table describes track miles at december 31 , 2014 and 2013 . 2014 2013 .

Table:
 | 2014 | 2013
route | 31974 | 31838
other main line | 6943 | 6766
passing lines and turnouts | 3197 | 3167
switching and classification yard lines | 9058 | 9090
total miles | 51172 | 50861
headquarters building we own our headquarters building in omaha , nebraska .
the facility has 1.2 million square feet of space for approximately 4000 employees. .

Question: what percentage of total miles were other main line in 2014?
Answer: 14%
Calculation: divide(6943, 51172)
Review of operations
The Group’s operating performance for the fiscal year compared to last year is as follows:
1. The Directors believe the information additional to IFRS measures included in the report is relevant and useful in measuring the financial performance of the Group. These include: EBITDA, NPATA and EPSa. These measures have been defined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
In 2019 the business continued to deliver strong results after the record 2018 year. Revenues and EBITDA were in line with guidance. Further details on the Group’s results are outlined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
On 1 June 2019, Hansen acquired the Sigma Systems business (Sigma) and one month of these results are included in the FY19 result. Also included in the results are the transaction and other restructuring costs related to the acquisition, which we have identified as separately disclosed items in our results.
This acquisition has also resulted in the re-balancing of the Group’s market portfolio which, post the acquisition of Enoro in FY18, was initially weighted towards the Utilities sector. With Sigma’s revenues concentrated in the Communications sector, the Group’s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries, regions and clients.
The Group has generated operating cash flows of $39.7 million, which has been used to retire external debt and fund dividends of $12.6 million during the financial year. With the introduction of a higher level of debt in June 2019 to fund the Sigma acquisition, the Group has, for the first time, used the strength of the Group’s balance sheet to fund 100% of an acquisition. With the Group’s strong cash generation, Hansen is well placed to service and retire the debt over the coming years.
Table:
 | 2019 | 2018 | 
 | A$ Million | A$ Million | Variance %
Operating revenue | 231.3 | 230.8 | 0.2%
EBITDA1 | 53.0 | 59.3 | (10.6%)
NPAT | 21.5 | 28.9 | (25.6%)
NPATA1 | 31.2 | 38.0 | (17.9%)
Basic earnings per share (EPS) (cents) | 10.9 | 14.8 | (26.4%)
Basic EPSa1 (cents) | 15.8 | 19.4 | (18.6%)


Question: What was the average difference between EBITDA and NPAT for both FYs?
Answer: 30.95
Calculation: ((53.0 - 21.5) + (59.3 - 28.9)) / 2
10. Income Taxes:
For financial reporting purposes, income before income taxes included the following components:
Table:
 |  | Fiscal Year Ended March 31 | 
 | 2017 | 2018 | 2019
Domestic | $75,659 | $85,263 | $215,573
Foreign | 99,290 | 107,050 | 117,670
Total | $174,949 | $192,313 | $333,243


Question: What is the company's total income before income taxes for the fiscal year ended March 31, 2017?
Answer: 174,949
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The fair value of the Company’s qualified pension plan assets by category for the years ended December 31, are as follows:
At December 31, 2019 our plan’s assets of $14.9 million were invested in five separate funds including a multiasset fund (32.4%), a diversified growth fund (32.6%), an index-linked gilt (13.0%), corporate bonds (14.0%), and insurance contracts (7%). The asset and growth funds aim to generate an ‘equity-like’ return over an economic cycle with significantly reduced volatility relative to equity markets and have scope to use a diverse range of asset classes, including equities, bonds, cash and alternatives, e.g. property, infrastructure, high yield bonds, floating rate debt, private, equity, hedge funds and currency. The bond fund and gilt fund are invested in index-linked gilts and corporate bonds. These investments are intended to provide a degree of protection against changes in the value of our plan’s liabilities related to changes in long-term expectations for interest rates and inflation expectations.
Table:
 |  | December 31, 2019 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,825 | $ — | $ 4,825
Diversified Growth Fund | — | 4,855 | — | 4,855
Index-Linked Gilts | — | 1,934 | — | 1,934
Corporate Bonds | — | 2,090 | — | 2,090
Insurance Contracts | — | — | 1,045 | 1,045
Cash | 154 | — | — | 154
Total | $154 | $13,704 | $1,045 | $14,903
 |  | December 31, 2018 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,570 | $— | $4,570
Diversified Growth Fund | — | 4,650 | — | 4,650
Index-Linked Gilts | — | 2,044 | — | 2,044
Corporate Bonds | — | 2,044 | — | 2,044
Insurance Contracts | — | — | 72 | 72
Cash | 53 | — | — | 53
Total | $53 | $13,308 | $72 | $13,433


Question: What was the difference in the total assets in the Level 1 Level 2 categories for 2019?
Answer: 13550
Calculation: $13,704-$154
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENT(Tabular amounts in millions, unless otherwise disclosed)
11. ASSET RETIREMENT OBLIGATIONS
The changes in the carrying amount of the Company’s asset retirement obligations were as follows:
(1) Revisions in estimates include decreases to the liability of $6.7 million and $49.4 million related to foreign currency translation for the years ended December 31, 2019 and 2018, respectively.
As of December 31, 2019, the estimated undiscounted future cash outlay for asset retirement obligations was $3.2 billion.
Table:
 | 2019 | 2018
Beginning balance as of January 1, | $1,210.0 | $1,175.3
Additions | 61.8 | 39.6
Accretion expense | 81.6 | 83.6
Revisions in estimates (1) | 56.8 | (81.5)
Settlements | (26.1) | (7.0)
Balance as of December 31, | $1,384.1 | $1,210.0


Question: What was the change in balance as of December 31 between 2018 and 2019?
Answer: 174.1
Calculation: $1,384.1-$1,210.0
ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage’s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business.
WINE ARK Wine Ark, Australia’s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).
Table:
REGION | NUMBER OF CENTRES | TOTAL NLA
Brisbane | 5 | 25,000
Gold Coast | 4 | 6,500
Sunshine Coast | 1 | 6,500
Central Coast (NSW) | 6 | 20,600
Wollongong | 3 | 12,700
Melbourne | 2 | 8,600
Adelaide | 3 | 15,500
Perth | 2 | 10,800
Auckland (NZ) | 3 | 27,000
Hamilton (NZ) | 4 | 21,600
Rotorua (NZ) | 1 | 5,000
Tauranga (NZ) | 1 | 3,200
Total Acquisitions | 35 | 163,000


Question: What are the benefits of active growth strategy?
Answer: strengthens and scales the National Storage operating platform which drives efficiencies across the business.
Consolidated statement of comprehensive income
For the year ended 31 March 2019
1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.
Table:
 |  | 2019 | 2018 (Restated)1
 | Note | £m | £m
Profit for the year |  | 197.7 | 171.1
Other comprehensive income |  |  | 
Items that may be subsequently reclassified to profit or loss |  |  | 
Exchange differences on translation of foreign operations |  | (0.1) | 0.2
Items that will not be reclassified to profit or loss |  |  | 
Remeasurements of post-employment benefit obligations | 24 | 0.2 | –
Other comprehensive income for the year, net of tax |  | 0.1 | 0.2
Total comprehensive income for the year attributable to equity holders of the parent |  | 197.8 | 171.3


Question: What have the values in the 2018 column been restated for?
Answer: for IFRS 16 which was implemented using the fully retrospective method
In relation to the oil derivative instrument (see note 24), the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement ("LTA"). Significant inputs used in the valuation of the oil derivative instrument include management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets. The changes in fair value of our oil derivative instrument is recognized in each period in current earnings in "Realized and unrealized gain on oil derivative instrument" as part of the consolidated statement of income.
The realized and unrealized (loss)/ gain on the oil derivative instrument is as follows:
The unrealized loss/gain results from movement in oil prices above a contractual floor price over term of the LTA; the realized gain results from monthly billings above the base tolling fee under the LTA. For further information on the nature of this derivative, refer to note 24.
Table:
 |  | Year Ended December 31, | 
(in thousands of $) | 2019 | 2018 | 2017
Realized gain on oil derivative instrument | 13,089 | 26,737 | —
Unrealized (loss)/gain on oil derivative instrument  | (39,090) | (9,970) | 15,100
 | (26,001) | 16,767 | 15,100


Question: What inputs were used in the valuation of the oil derivative instrument?
Answer: management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets.
DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS
Full-time equivalents1 as of the closing date of 30/9
1 Excluding METRO China.
Table:
 | 2018 | 2019
METRO | 86,239 | 82,979
METRO Germany | 11,816 | 11,760
METRO Western Europe (excl.Germany) | 24,073 | 24,044
METRO Russia | 13,884 | 12,288
METRO Eastern Europe (excl.Russia) | 28,264 | 27,589
METRO Asia | 8,202 | 7,298
Others | 6,916 | 7,067
METROAG | 863 | 837
Total | 94,018 | 90,883


Question: What were the components under METRO in the table when accounting for the employee numbers by segments?
Answer: METRO Germany, METRO Western Europe (excl.Germany), METRO Russia, METRO Eastern Europe (excl.Russia), METRO Asia
Interest income (expense), net consisted of the following:
Interest income is related to the cash and cash equivalents held by the Company. Interest expense recorded in 2019, 2018 and 2017 included respectively a charge of $39 million, $38 million and $37 million on the senior unsecured convertible bonds issued in July 2017 and July 2014, of which respectively $37 million, $36 million and $33 million was a non-cash interest expense resulting from the accretion of the discount on the liability component. Net interest includes also charges related to the banking fees and the sale of trade and other receivables.
No borrowing cost was capitalized in 2019, 2018 and 2017. Interest income on government bonds and floating rate notes classified as available-for-sale marketable securities amounted to $6 million for the year ended December 31, 2019, $6 million for the year ended December 31, 2018 and $6 million for the year ended December 31, 2017.
Table:
 | Year ended December 31, 2019 | Year ended December 31, 2018 | Year ended December 31, 2017
Income | 55 | 47 | 30
Expense | (54) | (54) | (52)
Total | 1 | (7) | (22)


Question: What is the average Income?
Answer: 44
Calculation: (55+47+30) / 3
Deferred Compensation Plans
Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands):
Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Total deferred compensation liability, included in: |  | 
Other current liabilities | $3,233 | $844
Other long-term liabilities | 39,715 | 40,895
Total deferred compensation liability | $42,948 | $41,739


Question: What was the Total deferred compensation liability in 2019?
Answer: $42,948
The following table provides a reconciliation of Adjusted Gross Profit to Gross Profit, the most directly comparable financial measure presented in accordance with U.S. GAAP:
(a) Represents depreciation and amortization expense included in cost of goods sold
(b) Represents additional operating costs incurred in connection with the start-up of our new manufacturing lines as part of the Freshpet Kitchens expansion project in 2016 that included adding two additional product lines.
(c) Represents non-cash share-based compensation expense included in cost of goods sold.
Table:
 | Twelve Months Ended December 31, |  |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 | (Dollars in thousands) |  |  |  | 
Gross Profit | $114,197 | $89,990 | $72,416 | $60,371 | $54,649
Depreciation expense (a) | 6,370 | 6,089 | 5,791 | 4,028 | 2,566
Plant start-up expense (b) | — | — | — | 1,628 | —
Non-cash share-based compensation (c) | 922 | 859 | 243 | 221 | 201
Adjusted Gross Profit | $121,489 | $96,938 | $78,450 | $66,248 | $57,416
Adjusted Gross Profit as a % of Net Sales | 49.4% | 50.2% | 51.5% | 51.1% | 50.6%


Question: What is the percentage change in depreciation expense from 2018 to 2019?
Answer: 4.61
Calculation: (6,370-6,089)/6,089