hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Reconciliation of segment EBITDA to total adjusted EBITDA is below:
For additional information on our reportable segments and product and services categories, see Note 17— Segment Information to our consolidated financial statements in Item 8 of Part II of this report.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Adjusted EBITDA |  |  | 
International and Global Accounts | $2,286 | 2,341 | 821
Enterprise | 3,490 | 3,522 | 2,456
Small and Medium Business | 1,870 | 2,013 | 1,581
Wholesale | 3,427 | 3,666 | 2,566
Consumer | 4,914 | 5,105 | 5,136
Total segment EBITDA | $15,987 | 16,647 | 12,560
Operations and Other EBITDA | (7,216) | (8,045) | (6,504)
Total adjusted EBITDA | $8,771 | 8,602 | 6,056


Question: What is the total adjusted EBITDA in 2019?
Answer: $8,771
(1)  The bonus paid in 2019, 2018 and 2017 was approved by the compensation Committee and Supervisory Board with respect to the 2018, 2017 and 2016 financial year, respectively, based on the evaluation and assessment of the actual fulfillment of a number of pre-defined objectives for such year.
(2)  Including stock awards, employer social contributions, company car allowance, pension contributions, complementary pension contributions, miscellaneous allowances as well as one-off contractually obligated deferred compensation paid to Mr. Bozotti in 2019.
In accordance with the resolutions adopted at our AGM held on May 30, 2012, the bonus of our former President and Chief Executive Officer, Mr. Bozotti, in 2018 and 2017 included a portion of a bonus payable in stock awards and corresponding to 86,782 and 59,435 vested shares, respectively, based on fulfillment of a number of pre-defined objectives.
In addition, our sole member of our Managing Board, President and Chief Executive Officer, Mr. Chery, was granted, in accordance with the compensation policy adopted by our General Meeting of Shareholders and subsequent shareholder authorizations, up to 100,000 unvested Stock Awards. The vesting of such stock awards is conditional upon the sole member of our Managing Board, President and Chief Executive Officer’s, continued service with us.
(3) In 2019, the total compensation of the sole member of our Managing Board, President and Chief Executive Officer was 46% fixed to 54% variable, compared to 12% fixed to 88% variable in 2018 and 44% fixed to 56% variable in 2017.
Table:
 | 2019 | 2018 | 2017
Salary | $896,297 | $927,820 | $903,186
Bonus(1) | $1,280,173 | $3,214,578 | $1,044,514
Charges and Non-cash Benefits(2) | $5,618,382 | $6,971,946 | $1,828,814
Total(3) | $7,794,852 | $11,114,344 | $3,776,514


Question: What is the increase/ (decrease) in Charges and Non-cash Benefits from the period 2017 to 2018?
Answer: 5143132
Calculation: 6,971,946-1,828,814
6. Income Taxes
Income tax expense (benefit) for fiscal 2019, 2018 and 2017 were as follows (in thousands):
Table:
 | 2019 | 2018 | 2017
Current: |  |  | 
Federal  | $15,160 | $63,814 | $78
State  | — | 234 | 33
Foreign  | 11,943 | 10,134 | 10,016
 | 27,103 | 74,182 | 10,127
Deferred: |  |  | 
Federal  | (3,498) | (2,958) | 77
State  | 827 | (447) | 38
Foreign  | (7,093) | 23,793 | (481)
 | (9,764) | 20,388 | (366)
 | $17,339 | $94,570 | $9,761


Question: What was the percentage change in the deferred State income tax expense between 2017 and 2019?
Answer: 2076.32
Calculation: (827-38)/38
F. Tabular Disclosure of Contractual Obligations
The following table sets forth our contractual obligations and commitments with definitive payment terms on a consolidated basis which will require significant cash outlays in the future as of December 31, 2019.
(1) Assuming the domestic bonds are paid off upon maturity.
(2) Represents our obligations to make lease payments mainly to use machineries, equipment, office and land on which our fabs are located, primarily in the Hsinchu Science Park and the Tainan Science Park in Taiwan, Pasir Ris Wafer Fab Park in Singapore.
(3) Represents commitments for purchase of raw materials and construction contracts, intellectual properties and royalties payable under our technology license agreements. These commitments include the amounts which are not recorded on our balance sheet as of December 31, 2019.
(4) Represents the guarantee deposits and financial liability for the repurchase of other investors’ investment. The amounts of payments due under these agreements are determined based on fixed contract amounts.
Table:
 |  |  | Payments Due by Period |  | 
 | Total | Less than 1 Year | 1-3 Years | 4-5 Years | After 5 Years
 |  |  | (in NT$ millions)$ millions) |  | 
Long-term debt(1) |  |  |  |  | 
Unsecured bonds | 39,940 | 20,660 | 10,590 | 8,690 | —
Loans | 51,058 | 18,316 | 19,632 | 13,098 | 12
Lease obligations(2) | 7,128 | 741 | 1,414 | 1,181 | 3,792
Purchase obligations(3) | 38,878 | 29,832 | 2,845 | 1,810 | 4,391
Other long-term obligations(4) | 21,411 | 101 | 12,765 | 8,446 | 99
Total contractual cash obligations | 158,415 | 69,650 | 47,246 | 33,225 | 8,294


Question: What is the average of total contractual cash obligations?
Answer: 39603.75
Calculation: 158,415 / 4
7 OTHER GAINS, NET
Note: (a) The disposal and deemed disposal gains of approximately RMB8,492 million recognised during the year ended 31 December 2019 mainly comprised the following:
– net gains of approximately RMB4,859 million (2018: RMB1,661 million) on dilution of the Group’s equity interests in certain associates due to new equity interests being issued by these associates (Note 21). These investee companies are principally engaged in Internet-related business; and
– aggregate net gains of approximately RMB3,633 million (2018: RMB1,271 million) on disposals, partial disposals or deemed disposals of various investments of the Group.
(b) Net fair value gains on FVPL of approximately RMB9,511 million (Note 24) recognised during the year ended 31 December 2019 mainly comprised the following:
– aggregate gains of approximately RMB1,886 million (2018: RMB22,215 million) arising from reclassification of several investments principally engaged in Internet-related business from FVPL to investments in associates due to the conversion of the Group’s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the Group has board representation upon their respective initial public offerings (“IPO”); and
– net gains of approximately RMB7,625 million (2018: RMB6,523 million) from fair value changes of FVPL.
Table:
 | 2019 | 2018
 | RMB’Million | RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a)) | 8,492 | 2,932
Net fair value gains on FVPL (Note (b)) | 9,511 | 28,738
Subsidies and tax rebates | 4,263 | 3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c)) | (4,006) | (17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38) | 1,647 | 1,019
Dividend income | 1,014 | 686
Donations to Tencent Charity Funds | (850) | (730)
Others | (382) | (1,810)
 | 19,689 | 16,714


Question: How much is the 2018 subsidies and tax rebates?
Answer: 3,456
The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
The amount recorded for developed technology represents the estimated fair value of AgileCraft’s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft’s customers. The amount recorded for backlog represents the fair value of AgileCraft’s backlog as of acquisition date.
Table:
 | Fair Value | Useful Life
 | (U.S. $ in thousands) | (years)
Developed technology | $34,600 | 5
Customer relationships | 16,900 | 7
Backlog | 1,400 | 3
Total intangible assets subject to amortization | $52,900 | 


Question: What is the useful life of  Developed technology in years?
Answer: 5
14 Taxation
UK corporation tax for the year-ended 31 March 2019 is calculated at 19% (2018: 19%) of the estimated assessable loss for the period.
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Current income tax: |  | 
UK corporation tax | 1.3 | 1.2
Adjustments in respect of previous years UK tax | 0.3 | 0.3
Overseas tax before exceptional items | 22.2 | 23.0
Adjustment in respect of previous years | 13.1 | 10.2
Total current tax charge | 36.9 | 34.7
Deferred tax: |  | 
Origination and reversal of temporary differences | 2.5 | (16.7)
Impact of changes in US tax rate | - | 5.4
Adjustment in respect of previous years | (12.7) | (3.5)
Total deferred tax credit | (10.2) | (14.8)
Total income tax charge | 26.7 | 19.9


Question: What was the percentage change in Total income tax charge in 2019 from 2018?
Answer: 34.17
Calculation: (26.7-19.9)/19.9
Note 20 Trade payables and other liabilities
(1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.
Table:
FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2019 | 2018
Trade payables and accruals |  | 2,604 | 2,535
Compensation payable |  | 589 | 589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) | 26 | 135 | 135
Taxes payable |  | 101 | 129
Derivative liabilities | 26 | 49 | 27
Severance and other costs payable |  | 35 | 63
Provisions | 23 | 33 | 66
CRTC tangible benefits obligation | 26 | 28 | 38
CRTC deferral account obligation | 26 | 13 | 16
Other current liabilities |  | 367 | 343
Total trade payables and other liabilities |  | 3,954 | 3,941


Question: What is the percentage change in the amount of CRTC tangible benefits obligation in 2019?
Answer: -26.32
Calculation: (28-38)/38
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):
Table:
 | 2019 | 2018 | 2017
Depreciation:       |  |  | 
AMER  | $22,531 | $21,224 | $19,694
APAC  | 16,905 | 15,954 | 15,588
EMEA  | 6,105 | 6,054 | 5,467
Corporate  | 5,344 | 4,863 | 4,581
 | 50,885 | 48,095 | 45,330
Capital expenditures: |  |  | 
AMER | $42,459 | $17,690 | $18,111
APAC | 33,454 | 33,018 | 13,816
EMEA | 5,186 | 7,923 | 5,748
Corporate | 9,501 | 4,149 | 863
 | $90,600 | $62,780 | $38,538


Question: How many years did depreciation from APAC exceed $15,000 thousand instead?
Answer: 3
Calculation: 2019##2018##2017
5.1.3 Consolidated Shipments and Net Revenue in 2019 and 2018
Unit: Shipments (thousand 12-inch equivalent wafers) / Net Revenue (NT$ thousands)
Note 1: Domestic means sales to Taiwan. Note 2: Others mainly include revenue associated with packaging and testing services, mask making, design services, and royalties.
Note 3: Commencing in 2018, the Company began to break down the net revenue by product based on a new method which associates most estimated sales returns and allowances with individual sales transactions, as opposed to the previous method which allocated sales returns and allowances based on the aforementioned gross revenue. The Company believes the new method provides a more relevant breakdown than the previous one.
Table:
 |  | 2019 |  | 2018 | 
 |  | Shipments | Net Revenue (Note 3) | Shipments | Net Revenue (Note 3)
Wafer | Domestic (Note 1) | 1,678 | 91,259,259 | 1,575 | 81,718,513
 | Export | 8,390 | 836,058,092 | 9,177 | 829,577,851
Others (Note 2) | Domestic (Note 1) | N/A | 8,835,783 | N/A | 8,398,094
 | Export | N/A | 133,832,314 | N/A | 111,779,099
Total | Domestic (Note 1) | 1,678 | 100,095,042 | 1,575 | 90,116,607
 | Export | 8,390 | 969,890,406 | 9,177 | 941,356,950


Question: What is the change in Others Domestic Net Revenue between 2018 and 2019?
Answer: 437689
Calculation: 8,835,783-8,398,094
The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell’s acquisition of EMC during fiscal 2016. VMware’s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented.
The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Total revenue | $777 | $639 | $474
Operating income | (287) | (247) | (239)
Net income | (204) | (832) | (234)
Net income attributable to VMware | (148) | (772) | (222)
Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B | $(0.63) | $(1.95) | $(0.56)
Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B | $(0.67) | $(1.93) | $(0.56)
Other comprehensive income (loss) | $— | $(26) | $35


Question: What was the change in total revenue between 2018 and 2019?
Answer: 165
Calculation: 639-474
Note 13 Contract costs
The table below provides a reconciliation of the contract costs balance.
Contract costs are amortized over a period ranging from 12 to 84 months.
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
Opening balance, January 1 | 707 | 636
Incremental costs of obtaining a contract and contract fulfillment costs | 602 | 567
Amortization included in operating costs | (523) | (477)
Impairment charges included in operating costs | (3) | (19)
Ending balance, December 31 | 783 | 707


Question: What is the range of periods for contract cost amortization?
Answer: 12 to 84 months
Product Revenue by Segment
The following table presents the breakdown of product revenue by segment (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding.
Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil.
EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%.
APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.
Table:
 |  | Years Ended |  | 2019 vs. 2018 | 
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Product revenue: |  |  |  |  | 
Americas | $22,754 | $21,088 | $20,487 | $1,666 | 8%
Percentage of product revenue | 58.3% | 57.5% | 57.4% |  | 
EMEA | 10,246 | 9,671 | 9,369 | 575 | 6%
Percentage of product revenue | 26.3% | 26.3% | 26.2% |  | 
APJC | 6,005 | 5,950 | 5,849 | 55 | 1%
Percentage of product revenue | 15.4% | 16.2% | 16.4% |  | 
Total | $39,005 | $36,709 | $35,705 | $2,296 | 6%


Question: What was the change in the product revenue from Americas between 2017 and 2018?
Answer: 601
Calculation: 21,088-20,487
The Group made an operating profit of $60.9 million in the year and adjusted operating profit increased by $50.7 million to $109.0 million, primarily as a result of strong revenue growth. This year's result benefited from a foreign exchange gain of $1.5 million, compared to a foreign exchange loss of $6.9 million in the prior-year.
The Group’s profit before taxation increased by $94.6 million to $53.6 million, from a loss of $41.0 million in the prior-year, primarily as a consequence of the $80.6 million improvement in operating profit supported by a $13.4 million reduction in finance expenses. Finance expenses benefited from foreign exchange gains in the current year resulting from the strengthening of both sterling and the euro against the US dollar, compared to foreign exchange losses in the prior-year.
The Group’s profit for the year increased by $87.8 million to $26.9 million in the year-ended 31 March 2019, which given only a small increase in the year-on-year income tax charge was primarily attributable to the improvement in the profit before taxation.
Cash flow from operating activities remained strong at $142.9 million, reduced by $4.8 million from $147.7 million in the prior-year. The small overall decrease was due to an increase in overheads, partially offset by a reduction in the cashflow outflow on exceptional items and an improved use of working capital. Unlevered free cashflow decreased by $15.8 million to $123.8 million representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items.
The table below presents the Group’s financial highlights on a reported basis:
1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements
2 Definitions and reconciliations of non-GAAP measures are included in note 5 of the Financial Statements
Table:
 | FY19 | FY18 | Change
 | $M | $M | %
Statutory measures |  |  | 
Revenue | 710.6 | 639.0 | 11.2
Profit / (Loss) before taxation | 53.6 | (41.0) | nm
Net cash flow from operating activities | 142.9 | 147.7 | (3.2)
Alternative performance measures2 |  |  | 
Billings | 760.3 | 768.6 | (1.1)
Cash EBITDA | 167.9 | 199.2 | (15.7)
Adjusted operating profit | 109.0 | 58.3 | 87.0
Unlevered free cash flow | 123.8 | 139.6 | (11.3)


Question: What are the values for FY18 restated for?
Answer: Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements
C) DIVIDENDS
For the year ended August 31, 2019, quarterly eligible dividends of $0.525 per share, for a total of $2.10 per share or $103.7 million, were paid to the holders of multiple and subordinate voting shares, compared to quarterly eligible dividends of $0.475 per share, for a total of $1.90 per share or $93.7 million for the year ended August 31, 2018.
At its October 30, 2019 meeting, the Board of Directors of Cogeco Communications declared a quarterly eligible dividend of $0.58 per share for multiple voting and subordinate voting shares, payable on November 27, 2019 to shareholders of record on November 13, 2019.
Table:
Years ended August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Dividends on multiple voting shares | 32,951 | 29,813
Dividends on subordinate voting shares | 70,757 | 63,886
 | 103,708 | 93,699


Question: What was the average Dividends on subordinate voting shares from 2018 to 2019?
Answer: 67321.5
Calculation: (70,757 + 63,886) / 2
ITEM 16.C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
Deloitte LLP, an independent registered public accounting firm, has audited our annual financial statements acting as our independent auditor for the fiscal years ended December 31, 2018 and December 31, 2019.
The chart below sets forth the total amount billed and accrued for Deloitte LLP for services performed in 2018 and 2019, respectively, and breaks down these amounts by the category of service. The fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below.
Audit Fees
Audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the Company and the audit of the financial statements for its individual subsidiary companies, fees for the review of the quarterly financial information, as well as in connection with the review of registration statements and related consents and comfort letters, and any other services required for SEC or other regulatory filings
Included in the audit fees for 2018 are fees of $0.2 million related to the Partnership’s public offerings completed in 2018. Included in the audit fees for 2019 are fees of $0.2 million related to equity and bond related transactions.
Tax Fees
No tax fees were billed by our principal accountant in 2018 and 2019.
Audit-Related Fees
No audit-related fees were billed by our principal accountant in 2018 and 2019.
All Other Fees
No other fees were billed by our principal accountant in 2018 and 2019.
Table:
 | 2018 | 2019
 | (Expressed in millions of U.S. Dollars) | 
Audit fees | $1.8 | $1.7
Total fees | $1.8 | $1.7


Question: What are the components of fees recorded?
Answer: Audit fees, Tax fees, Audit-related fees, All other fees