hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
49. Notes on related parties
In financial year 2018/19, METRO maintained the following business relations to related companies:
Transactions with associated companies and other related parties
The services received totalling €93 million (2017/18: €96 million) that METRO companies received from associates and other related parties in financial year 2018/19 consisted mainly of real estate leases in the amount of €79 million (2017/18: €80 million), thereof €76 million from associates; (2017/18: €78 million) and the rendering of services in the amount of €15 million (2017/18: €16 million), thereof €7 million from joint ventures; (2017/18: €8 million). Other future financial commitments in the amount of €667 million (2017/18: €719 million) consist of tenancy agreements with the following associated companies: OPCI FWP France, OPCI FWS France, Habib METRO Pakistan and the Mayfair group. In financial year 2018/19, METRO companies provided services to companies belonging to the group of associates and related parties in the amount of €8 million (2017/18: €8 million). A dividend of €38 million has been paid out to a shareholder with significant influence. Business relations with related parties are based on contractual agreements providing for arm’s length prices. As in financial year 2017/18, there were no business relations with related natural persons and companies of management in key positions in financial year 2018/19.
Related persons (compensation for management in key positions)
The management in key positions consists of members of the Management Board and the Supervisory Board of METRO AG. Thus, the expenses for members of the Management Board of METRO AG amounted to €6.9 million (2017/18: €5.2 million) for short-term benefits and €3.7 million (2017/18: €7.0 million) for post-employment benefits. Thereof an amount of €3.0 million relates to termination benefits paid in financial year 2018/19. The expenses for existing compensation programmes with long-term incentive effect in financial year 2018/19, calculated in accordance with IFRS 2, amounted to €2.6 million (2017/18: €0.7 million). The short-term compensation for the members of the Supervisory Board of METRO AG amounted to €2.2 million (2017/18: €2.2 million). The total compensation for members of the Management Board in key positions in financial year 2018/19 amounted to €15.4 million (2017/18: €15.1 million).
Table:
€ million | 2017/2018 | 2018/2019
Services provided | 8 | 8
Associates | 5 | 5
Joint ventures | 3 | 3
Miscellaneous related parties | 0 | 0
Services received | 96 | 93
Associates | 78 | 76
Joint ventures | 8 | 7
Miscellaneous related parties | 10 | 10
Receivables from services provided, as of 30/9 | 0 | 0
Associates | 0 | 0
Joint ventures | 0 | 0
Miscellaneous related parties | 0 | 0
Liabilities from goods/services received as of 30/9 | 1 | 1
Associates | 0 | 0
Joint ventures | 0 | 0
Miscellaneous related parties | 1 | 1


Question: What was the amount of services provided in FY2019?
Answer: 8
30. EMPLOYEE BENEFIT PLANS (cont.)
The fair value of the plan assets were allocated as follows between the various types of investments:
Plan assets are valued at the measurement date of December 31 each year.
The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.
Table:
As at December 31, | 2019 | 2018
Equity securities |  | 
Canada | 22.3% | 20.8%
United States | 19.8% | 12.7%
International (other than United States) | 14.1% | 18.1%
Fixed income instruments |  | 
Canada | 41.2% | 45.7%
Cash and cash equivalents |  | 
Canada | 2.6% | 2.7%


Question: How often is The Statement of Investment Policies and Procedures reviewed and who reviews it?
Answer: annual basis, the Management Level Pension Fund Investment Committee
Selected financial data
Unaudited information
The selected financial data shown below include the results of Vodafone India as discontinued operations in all years following the agreement to combine it with Idea Cellular.
Notes: 1 See note 8 to the consolidated financial statements, “Earnings per share”. Earnings and dividends per ADS is calculated by multiplying earnings per ordinary share by ten, the number of ordinary shares per ADS.
2 On 19 February 2014, we announced a “6 for 11” share consolidation effective 24 February 2014. This had the effect of reducing the number of shares in issue from 52,821,751,216 ordinary shares (including 4,351,833,492 ordinary shares held in Treasury) as at the close of business on 18 February 2014 to 28,811,864,298 new ordinary shares in issue immediately after the share consolidation on 24 February 2014.
3 The final dividend for the year ended 31 March 2019 was proposed by the Directors on 14 May 2019 and is payable on 2 August 2019 to holders of record as of 7 June 2019. The total dividends have been translated into US dollars at 31 March 2019 for purposes of the above disclosure but the dividends are payable in US dollars under the terms of the ADS depositary agreement.
Table:
At/for the year ended 31 March | 2019 | 2018 | 2017 | 2016 | 2015
Consolidated income statement data (€m) |  |  |  |  | 
Revenue | 43,666 | 46,571 | 47,631 | 49,810 | 48,385
Operating (loss)/profit | (951) | 4,299 | 3,725 | 1,320 | 2,073
(Loss)/profit before taxation | (2,613) | 3,878 | 2,792 | (190) | 1,734
(Loss)/profit for financial year from continuing operations | (4,109) | 4,757 | (1,972) | (5,127) | 7,805
(Loss)/profit for the financial year | (7,644) | 2,788 | (6,079) | (5,122) | 7,477
Consolidated statement of financial position data (€m) |  |  |  |  | 
Total assets | 142,862 | 145,611 | 154,684 | 169,107 | 169,579
Total equity | 63,445 | 68,607 | 73,719 | 85,136 | 93,708
Total equity shareholders’ funds | 62,218 | 67,640 | 72,200 | 83,325 | 91,510
Earnings per share1,2 |  |  |  |  | 
Weighted average number of shares (millions) |  |  |  |  | 
– Basic | 27,607 | 27,770 | 27,971 | 26,692 | 26,489
– Diluted | 27,607 | 27,857 | 27,971 | 26,692 | 26,629
Basic (loss)/earnings per ordinary share | (29.05)c | 8.78c | (22.51)c | (20.25)c | 27.48c
Diluted (loss)/earnings per ordinary share | (29.05)c | 8.76c | (22.51)c | (20.25)c | 27.33c
Basic (loss)/earnings per share from continuing operations | (16.25)c | 15.87c | (7.83)c | (20.27)c | 28.72c
Cash dividends1,3 |  |  |  |  | 
Amount per ordinary share (eurocents) | 9.00c | 15.07c | 14.77c | – | –
Amount per ADS (eurocents) | 9.00c | 15.07c | 147.7c | – | –
Amount per ordinary share (pence) | – | – | – | 11.45p | 11.22p
Amount per ADS (pence) | – | – | – | 114.5p | 111.2p
Amount per ordinary share (US cents) | 10.10c | 17.93c | 18.52c | 16.49c | 16.65c
Amount per ADS (US cents) | 10.10c | 179.3c | 182.5c | 164.9c | 166.5c


Question: What is the average revenue for 2018 and 2019?
Answer: 45118.5
Calculation: (43,666+46,571)/2
allowance for doubtful accounts is as follows: .

Table:
 | 2010 | 2009 | 2008
balance at beginning of year | $ 160 | $ 133 | $ 86
provision | 38 | 54 | 65
amounts written off | -13 ( 13 ) | -27 ( 27 ) | -18 ( 18 )
balance at end of year | $ 185 | $ 160 | $ 133
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses .
this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income .
during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business .
this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income .
part ii , item 8 .

Question: in 2010 , what was the provision for doubtful accounts as a percentage of total allowance for doubtful accounts?
Answer: 24%
Calculation: divide(38, 160)
OPERATING COSTS AND ADJUSTED EBITDA
Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in 2019, compared to 2018, resulting from: • The favourable impact from the adoption of IFRS 16 in 2019 • Continued effective cost containment • Lower pension expenses reflecting reduced DB costs
These factors were partly offset by: • Higher cost of goods sold related to the growth in product sales • Increased costs from the acquisition of Axia • Greater payments to other carriers from increased sales of international wholesale long distance minutes
Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS 16 in 2019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Operating costs | (6,942) | (6,946) | 4 | 0.1%
Adjusted EBITDA | 5,414 | 5,321 | 93 | 1.7%
Adjusted EBITDA margin | 43.8% | 43.4% |  | 0.4 pts


Question: What is the sum of the operating costs in 2018 and 2019?
Answer: -13888
Calculation: -6,942+-6,946
Summarised cash flow statement
Cash flow
We generated a net cash inflow from operating activities of £4,256m, down £671m, mainly driven by £2bn contributions to the BT Pension Scheme, offset by favourable working capital movements. In line with our outlook, normalised free cash flowb was £2,440m, down £533m or 18%, driven by increased cash capital expenditure, decrease in EBITDA and higher tax payments.
Free cash flow, which includes specific item outflows of £598m (2017/18: £828m) and a £273m (2017/18: £109m) tax benefit from pension deficit payments, was £619m (2017/18: £1,586m). Last year also included payments of £325m for the acquisition of mobile spectrum.
The spectrum auction bidding took place across the 2017/18 and 2018/19 financial years. Whilst £325m was on deposit with Ofcom at 31 March 2018, we went on to acquire spectrum for a total price of £304m and the excess deposit balance has since been refunded. We made pension deficit payments of £2,024m (2017/18: £872m) and paid dividends to our shareholders of £1,504m (2017/18: £1,523m).
The net cash cost of specific items of £598m (2017/18: £828m) includes restructuring payments of £372m (2017/18: £189m) and regulatory payments of £170m (2017/18: £267m). Last year also included payments of £225m relating to the settlement of warranty claims under the 2015 EE acquisition agreement.
b After net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.
Table:
 | 2019 | 2018 | 2017
Year ended 31 March | £m | £m | £m
Cash generated from operations | 4,687 | 5,400 | 6,725
Tax paid | (431) | (473) | (551)
Net cash inflows from operating activities | 4,256 | 4,927 | 6,174
Net purchase of property, plant and equipment and software | (3,637) | (3,341) | (3,119)
Free cash flow | 619 | 1,586 | 3,055
Interest received | 23 | 7 | 7
Interest paid | (531) | (555) | (629)
Add back pension deficit payments | 2,024 | 872 | 274
Add back net cash flow from specific items | 598 | 828 | 205
Add back net sale of non-current asset investments | 1 | 19 | (20)
Add back prepayments in respect of acquisition of spectrum licence | - | 325 | -
Remove refund on acquisition of spectrum licence | (21) | - | -
Remove cash tax benefit of pension deficit payments | (273) | (109) | (110)
Normalised free cash flow b | 2,440 | 2,973 | 2,782


Question: What are the years that cash flow details were reported in the table?
Answer: 2017, 2018, 2019
Goodwill
Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company's estimates and assumptions are subject to change within the measurement period (potentially up to one year from the acquisition date).
The following table presents the changes in the carrying amount of goodwill for the periods indicated:
The Company performs an annual goodwill impairment assessment on October 31st each year, using a two-step quantitative assessment. Step one is the identification of potential impairment. This involves comparing the fair value of each reporting unit, which the Company has determined to be the entity itself, with its carrying amount, including goodwill.
If the fair value of a reporting unit exceeds the carrying amount, the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.
The Company determined there were no indications of impairment associated with goodwill. As a result,n o goodwill impairment was recognized as of October 31, 2019. In addition to its annual review, the Company performs a test of impairment when indicators of impairment are present. As of December 31, 2019, there were no indications of impairment of the Company’s goodwill balances.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Beginning balance | $238,330 | $237,992
Adjustments | — | 338
Ending balance | $238,330 | $238,330


Question: What is the average adjustments for 2018 and 2019?
Answer: 169
Calculation: (0 + 338) / 2
Interest rate swaps
The Group has the following interest rate swaps in place as at the end of the reporting period:
Future interest rate swaps in place at the end of the reporting period have maturity dates ranging from 23 September 2019 to 23 September 2026 (2018: 24 September 2018 to 23 September 2026).
On 24 June 2019, the Group reset the interest rates associated with AUD denominated interest rate swaps. This resulted in a cash outflow of $22.9m which reduced the Group’s financial liability presented in note 9.8. The cumulative change in fair value of these hedging instruments is carried in a separate reserve in equity (cash flow hedge reserve of NSPT presented within non-controlling interest in the Group’s consolidated statement of changes in equity).
This balance will be recycled from the hedge reserve to finance costs in the statement of profit and loss in future reporting periods corresponding to when the underlying hedged item impacts profit or loss. For the year ended 30 June 2019, $0.1m has been recognised in finance costs relating to this item.
Table:
 | 2019 | 2018
 | $'000 | $'000
Interest rate swaps (AUD) at face value |  | 
Current interest rate swaps | 400,000 | 270,000
Future interest rate swaps | 275,000 | 400,000
Interest rate swaps (NZD) at face value |  | 
Current interest rate swaps | 73,500 | 53,500
Future interest rate swaps | 50,000 | 100,000
AUD equivalent of NZD interest rate swaps |  | 
Current interest rate swaps | 70,361 | 48,944
Future interest rate swaps | 47,864 | 91,485


Question: When did the Group reset the interest rates associated with AUD denominated interest rate swaps?
Answer: 24 June 2019
stock performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or the securities exchange act of 1934 , each as amended , except to the extent that sysco specifically incorporates such information by reference into such filing . the following stock performance graph compares the performance of sysco 2019s common stock to the s&p 500 index and to the s&p 500 food/ staple retail index for sysco 2019s last five fiscal years . the graph assumes that the value of the investment in our common stock , the s&p 500 index , and the s&p 500 food/staple index was $ 100 on the last trading day of fiscal 2006 , and that all dividends were reinvested . performance data for sysco , the s&p 500 index and the s&p 500 food/ staple retail index is provided as of the last trading day of each of our last five fiscal years . comparison of 5 year cumulative total return assumes initial investment of $ 100 .

Table:
 | 7/1/06 | 6/30/07 | 6/28/08 | 6/27/09 | 7/3/10 | 7/2/11
sysco corporation | $ 100 | $ 110 | $ 97 | $ 82 | $ 105 | $ 120
s&p 500 | 100 | 120 | 105 | 77 | 88 | 117
s&p 500 food/staple retail index | 100 | 107 | 111 | 92 | 93 | 120
.

Question: what was the difference in percentage return of sysco corporation and the s&p 500 food/staple retail index for the five years ended 7/2/11?
Answer: 0%
Calculation: subtract(120, 100), divide(#0, 100), subtract(120, 100), divide(#2, 100), subtract(#3, #3)
Other Intangible Assets, Net
Other intangible assets include developed technologies, customer relationships, trade names, patents, user lists and the related accumulated amortization. These assets are shown as “Developed technologies, net” and as part of “Other assets” in the Consolidated Balance Sheet. The majority of Autodesk’s other intangible assets are amortized to expense over the estimated economic life of the product, which ranges from two to ten years. Amortization expense for developed technologies, customer relationships, trade names, patents, and user lists was $33.5 million in fiscal 2019, $36.6 million in fiscal 2018 and $72.2 million in fiscal 2017.
Other intangible assets and related accumulated amortization at January 31 were as follows:
(1) Included in “Other assets” in the accompanying Consolidated Balance Sheets. (2) Includes the effects of foreign currency translation.
Table:
 | 2019 | 2018
Developed technologies, at cost | $670.2 | $578.5
Customer relationships, trade names, patents, and user lists, at cost (1) | 533.1 | 372.5
Other intangible assets, at cost (2) | 1,203.3 | 951.0
Less: accumulated amortization | (922.5) | (895.8)
Other intangible assets, net | $280.8 | $55.2


Question: How much did developed technologies, at cost gain in 2019 over 2018?
Answer: 15.85
Calculation: (670.2 -578.5)/578.5
The movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.
The Company recognized NT$3,815 million and NT$616 million, respectively, in revenues from the contract liabilities balance at the beginning of the period as performance obligations were satisfied for the years ended December 31, 2018 and 2019.
Table:
 | As of January 1,2018 | As of December 31,2018 | As of December 31,2019
 | NT$(In Thousands) | NT$(In Thousands) | NT$(In Thousands)
Sales of goods and services | $3,951,414 | $932,371 | $1,470,195
Current | $3,951,414 | $932,371 | $988,115
Noncurrent | — | — | 482,080
Total | $3,951,414 | $932,371 | $1,470,195


Question: What is the increase/ (decrease) in Sales of goods and services for December 31, 2018 to 2019?
Answer: 537824
Calculation: 1,470,195-932,371
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The following table presents our unaudited pro forma results for the acquisitions of Artesyn and LumaSense:
The unaudited pro forma results for all periods presented include adjustments made to account for certain costs and transactions that would have been incurred had the acquisitions been completed at the beginning of the year prior to the year of acquisition. These include adjustments to amortization charges for acquired intangible assets, interest and financing expenses, transaction costs, amortization of purchased gross profit and the alignment of various accounting policies. These adjustments are net of any applicable tax impact and were included to arrive at the pro forma results above.
Artesyn’s operating results have been included in the Advanced Energy’s operating results for the periods subsequent to the completion of the acquisition on September 10, 2019. During the year ended December 31, 2019, Artesyn contributed total sales of $220.3 million and net income of $7.1 million, including interest and other expense associated with the financing of the transaction.
Table:
 |  |  | Year Ended December 31, | 
 | 2019 |  | 2018 | 
 | As Reported | Pro Forma | As Reported | Pro Forma
Total sales | $788,948 | $1,202,790 | $718,892 | $1,350,037
Net income attributable to Advanced Energy Industries, Inc. | $64,941 | $83,104 | $147,025 | $158,422
Earnings per share: |  |  |  | 
Basic earnings per share | $1.70 | $2.17 | $3.76 | $4.05
Diluted earnings per share | $ 1.69 | $ 2.16 | $ 3.74 | $ 4.03


Question: What was the percentage change in Net income attributable to Advanced Energy Industries, Inc. as reported between 2018 and 2019
Answer: -55.83
Calculation: ($64,941-$147,025)/$147,025
NOTE 10. EARNINGS PER SHARE
The following table reflects the reconciliation between basic and diluted earnings per share.
Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.
Table:
 | Year Ended June 30, |  | 
 | 2019 | 2018 | 2017
Net Income | $271,885 | $365,034 | $229,561
Common share information: |  |  | 
Weighted average shares outstanding for basic earnings per share | 77,160 | 77,252 | 77,856
Dilutive effect of stock options and restricted stock | 187 | 333 | 399
Weighted average shares outstanding for diluted earnings per share | 77,347 | 77,585 | 78,255
Basic earnings per share | $3.52 | $4.73 | $2.95
Diluted earnings per share | $3.52 | $4.70 | $2.93


Question: Which financial years' information is shown in the table?
Answer: 2017, 2018, 2019
3. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
The following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended December 31, 2019 and 2018:
Table:
 | Year Ended December 31, | 
 | 2019 | 2018
Agricultural, Commercial, and Industrial (ACI) | $28,940 | $33,193
Public Works | 12,128 | 17,986
Residential | 18,762 | 19,786
Total | 59,830 | 70,965


Question: In which year is the revenue from Public Works higher?
Answer: 2018
Calculation: Find the year with the higher revenue from public works