hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
corporate/other corporate/other includes global staff functions ( includes finance , risk , human resources , legal and compliance ) and other corporate expense , global operations and technology ( o&t ) , residual corporate treasury and corporate items . at december 31 , 2009 , this segment had approximately $ 230 billion of assets , consisting primarily of the company 2019s liquidity portfolio , including $ 110 billion of cash and cash equivalents. .

Table:
in millions of dollars | 2009 | 2008 | 2007
net interest revenue | $ -1663 ( 1663 ) | $ -2680 ( 2680 ) | $ -2008 ( 2008 )
non-interest revenue | -8893 ( 8893 ) | 422 | -302 ( 302 )
total revenues net of interest expense | $ -10556 ( 10556 ) | $ -2258 ( 2258 ) | $ -2310 ( 2310 )
total operating expenses | $ 1420 | $ 510 | $ 1813
provisions for loan losses and for benefits and claims | -1 ( 1 ) | 1 | -3 ( 3 )
( loss ) from continuing operations before taxes | $ -11975 ( 11975 ) | $ -2769 ( 2769 ) | $ -4120 ( 4120 )
income taxes ( benefits ) | -4369 ( 4369 ) | -587 ( 587 ) | -1446 ( 1446 )
( loss ) from continuing operations | $ -7606 ( 7606 ) | $ -2182 ( 2182 ) | $ -2674 ( 2674 )
income ( loss ) from discontinued operations net of taxes | -445 ( 445 ) | 4002 | 708
net income ( loss ) before attribution of noncontrolling interests | $ -8051 ( 8051 ) | $ 1820 | $ -1966 ( 1966 )
net income attributable to noncontrolling interests | 2014 | 2014 | 2
net income ( loss ) | $ -8051 ( 8051 ) | $ 1820 | $ -1968 ( 1968 )
2009 vs .
2008 revenues , net of interest expense declined , primarily due to the pretax loss on debt extinguishment related to the repayment of the $ 20 billion of tarp trust preferred securities and the pretax loss in connection with the exit from the loss-sharing agreement with the u.s .
government .
revenues also declined , due to the absence of the 2008 sale of citigroup global services limited recorded in o&t .
this was partially offset by a pretax gain related to the exchange offers , revenues and higher intersegment eliminations .
operating expenses increased , primarily due to intersegment eliminations and increases in compensation , partially offset by lower repositioning reserves .
2008 vs .
2007 revenues , net of interest expense increased primarily due to the gain in 2007 on the sale of certain corporate-owned assets and higher intersegment eliminations , partially offset by improved treasury hedging activities .
operating expenses declined , primarily due to lower restructuring charges in 2008 as well as reductions in incentive compensation and benefits expense. .

Question: what was the percentage change in total operating expenses between 2008 and 2009?
Answer: 178%
Calculation: subtract(1420, 510), divide(#0, 510)
As described in Note 7, the acquisition of Norstel resulted in the recognition of technology in process for $86 million in the line “Technologies in progress”.
The line “Technologies in progress” in the table above also includes internally developed software under construction and software not ready for use.
The amortization expense in 2019, 2018 and 2017 was $69 million, $64 million and $58 million, respectively.
Table:
December 31, 2019 | Gross Cost | Accumulated Amortization | Net Cost
Technologies & licenses | 699 | (578) | 121
Purchased & internally developed software | 486 | (427) | 59
Technologies in progress | 119 | — | 119
Other intangible assets | 70 | (70) | —
Total | 1,374 | (1,075) | 299
December 31, 2018 | Gross Cost | Accumulated Amortization | Net Cost
Technologies & licenses | 705 | (592) | 113
Purchased & internally developed software | 459 | (404) | 55
Technologies in progress | 44 | — | 44
Other intangible assets | 69 | (69) | —
Total | 1,277 | (1,065) | 212


Question: What is the average Accumulated Amortization?
Answer: 1070
Calculation: (1,075+1,065) / 2
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: How many years did balance at the beginning of the year exceed $1,000 million?
Answer: 1
Calculation: 2019
the hartford financial services group , inc . notes to consolidated financial statements ( continued ) 5 . investments and derivative instruments ( continued ) collateral arrangements the company enters into various collateral arrangements in connection with its derivative instruments , which require both the pledging and accepting of collateral . as of december 31 , 2011 and 2010 , collateral pledged having a fair value of $ 1.1 billion and $ 790 , respectively , was included in fixed maturities , afs , in the consolidated balance sheets . from time to time , the company enters into secured borrowing arrangements as a means to increase net investment income . the company received cash collateral of $ 33 as of december 31 , 2011 and 2010 . the following table presents the classification and carrying amount of loaned securities and derivative instruments collateral pledged. .

Table:
 | december 31 2011 | december 31 2010
fixed maturities afs | $ 1086 | $ 823
short-term investments | 199 | 2014
total collateral pledged | $ 1285 | $ 823
as of december 31 , 2011 and 2010 , the company had accepted collateral with a fair value of $ 2.6 billion and $ 1.5 billion , respectively , of which $ 2.0 billion and $ 1.1 billion , respectively , was cash collateral which was invested and recorded in the consolidated balance sheets in fixed maturities and short-term investments with corresponding amounts recorded in other assets and other liabilities .
the company is only permitted by contract to sell or repledge the noncash collateral in the event of a default by the counterparty .
as of december 31 , 2011 and 2010 , noncash collateral accepted was held in separate custodial accounts and was not included in the company 2019s consolidated balance sheets .
securities on deposit with states the company is required by law to deposit securities with government agencies in states where it conducts business .
as of december 31 , 2011 and 2010 , the fair value of securities on deposit was approximately $ 1.6 billion and $ 1.4 billion , respectively. .

Question: what was the ratio of the collateral pledged in 2011 to 2010
Answer: 1.39
Calculation: divide(1.1, 790)
Contractual Obligations
The following summarizes our contractual obligations at June 30, 2019, and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
The contractual obligations referenced above are more specifically defined as follows:
Debt obligations relate to amounts owed under our Credit Agreement.
Inventory unconditional purchase obligations represent the purchase of long lead-time component inventory that our contract manufacturers procure in accordance with our forecast. We expect to honor the inventory purchase commitments within the next 12 months.
Contractual commitments to suppliers for future services.
Deferred payments represent Data Center Business consideration obligation of $1.0 million per quarter.
Contingent consideration for the Capital Financing Business acquisition, at fair value. Actual payments could be different
Non-cancelable operating lease obligations represent base rents and operating expense obligations.
Other liabilities include our commitments towards debt related fees and specific arrangements other than inventory.
The amounts in the table above exclude immaterial income tax liabilities related to uncertain tax positions as we are unable to reasonably estimate the timing of the settlement.
We did not have any material commitments for capital expenditures as of June 30, 2019.
Table:
 | Total   | Less than
1 Year | 1-3 years     | 3-5 years   | More than
5 years
Contractual Obligations:                         |  |  |  |  | 
Debt obligations | $180,500 | $9,500 | $28,500 | $142,500 | $—
Interest on debt obligations   | 25,582 | 8,333 | 14,952 | 2,297 | —
Inventory unconditional purchase obligations | 51,241 | 51,241 | — | — | —
Contractual commitments | 94,000 | 23,500 | 47,000 | 23,500 | —
Non-cancellable operating lease obligations | 104,678 | 22,733 | 41,854 | 23,804 | 16,287
Deferred payments for an acquisition | 15,000 | 4,000 | 8,000 | 3,000 | —
Contingent consideration for an acquisition | 6,298 | 4,236 | 2,013 | 49 | —
Other liabilities   | 379 | 124 | 249 | 6 | —
Total contractual cash obligations  | $477,678 | $123,667 | $142,568 | $195,156 | $16,287


Question: What was the total amount of interest on debt obligations?
Answer: 25,582
Stock-Based Compensation
The following table summarizes the components of total stock-based compensation included in VMware’s consolidated statements of income during the periods presented (table in millions):
As of January 31, 2020, the total unrecognized compensation cost for stock options and restricted stock was $1.8 billion and will be recognized through fiscal 2024 with a weighted-average remaining period of 1.5 years. Stock-based compensation related to VMware equity awards held by VMware employees is recognized on VMware’s consolidated statements of income over the awards’ requisite service periods.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Cost of license revenue | $1 | $1 | $2
Cost of subscription and SaaS revenue | 13 | 7 | 5
Cost of services revenue | 83 | 58 | 53
Research and development | 459 | 391 | 363
Sales and marketing | 293 | 226 | 205
General and administrative | 168 | 117 | 84
Stock-based compensation | 1,017 | 800 | 712
Income tax benefit | (347) | (253) | (232)
Total stock-based compensation, net of tax | $670 | $547 | $480


Question: Which years does the table provide information for  the components of total stock-based compensation included in VMware’s consolidated statements of income?
Answer: 2020, 2019, 2018
Invested capital:
TORM defines invested capital as the sum of intangible assets, tangible fixed assets, investments in joint ventures, bunkers, accounts receivables, assets held-for-sale (when applicable), deferred tax liability, trade payables, current tax liabilities and deferred income. Invested capital measures the net investment used to achieve the Company’s operating profit. The Company believes that invested capital is a relevant measure that Management uses to measure the overall development of the assets and liabilities generating the net profit. Such measure may not be comparable to similarly titled measures of other companies. Invested capital is calculated as follows:
¹⁾ Accounts receivables includes Freight receivables, Other receivables and Prepayments.
²⁾ Trade payables includes Trade payables and Other liabilities.
Table:
USDm | 2019 | 2018 | 2017
Tangible and intangible fixed assets | 1,782.2 | 1,445.0 | 1,384.8
Investments in joint ventures | 1.2 | 0.1 | 0.3
Bunkers | 34.8 | 39.4 | 33.2
Accounts receivables ¹⁾ | 99.5 | 96.3 | 87.5
Assets held-for-sale | 9.1 | 6.2 | 6.6
Deferred tax liability | -44.9 | -44.9 | -44.9
Trade payables ²⁾ | -94.4 | -71.6 | -60.0
Current tax liabilities | -1.5 | -1.0 | -1.4
Deferred income | - | -0.1 | -0.1
Invested capital | 1,786.0 | 1,469.4 | 1,406.0


Question: What does accounts receivables in the table include?
Answer: Freight receivables, Other receivables and Prepayments
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 change in the adjusted EBITDA under Wholesale in 2019 from 2018?
Answer: -239
Calculation: 3,427-3,666
Sales and Distribution
We maintain a strong local presence in each of the geographic regions in which we operate. Our net sales by geographic region(1) as a percentage of our total net sales were as follows:
(1) Net sales to external customers are attributed to individual countries based on the legal entity that records the sale.
We sell our products into approximately 150 countries primarily through direct selling efforts to manufacturers. In fiscal 2019, our direct sales represented approximately 80% of total net sales. We also sell our products indirectly via third-party distributors.
We maintain distribution centers around the world. Products are generally delivered to the distribution centers by our manufacturing facilities and then subsequently delivered to the customer. In some instances, however, products are delivered directly from our manufacturing facility to the customer. Our global coverage positions us near our customers’ locations and allows us to assist them in consolidating their supply base and lowering their production costs. We contract with a wide range of transport providers to deliver our products globally via road, rail, sea, and air. We believe our balanced sales distribution lowers our exposure to any particular geography and improves our financial profile.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
Europe/Middle East/Africa (“EMEA”) | 36 % | 38 % | 36 %
Asia–Pacific | 33 | 34 | 35
Americas | 31 | 28 | 29
Total | 100 % | 100 % | 100 %


Question: What are the net sales by geographic region to external customers attributed to?
Answer: individual countries based on the legal entity that records the sale
Notes to Consolidated Financial Statements
Operating Leases
The Company leases certain of its corporate, manufacturing and other facilities from multiple third- party real estate developers. The operating leases expire at various dates through 2034, and some of these leases have renewal options, with the longest ranging up to two, ten-year periods. Several of these leases also include market rate rent escalations, rent holidays, and leasehold improvement incentives, all of which are recognized to expense on a straight-line basis. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the lesser of the remaining life of the lease term (including renewals that are reasonably assured) or the useful life of the asset. The Company also leases various machinery and equipment and office equipment under non-cancelable operating leases. The remaining terms of these operating leases range from less than one year to approximately 15 years.
Rent expense under operating leases, covering facilities and equipment, was approximately $19.3 million, $16.3 million, and $14.8 million for fiscal years 2019, 2018 and 2017, respectively.
Capital Leases
In fiscal 2018, the Company entered into a capital lease for a facility in Beijing, China that will allow the Company to consolidate several leased facilities as well as provide additional manufacturing space. The lease term is expected to commence in fiscal 2021 and therefore is not recorded on the Consolidated Balance Sheet as of March 30, 2019. The lease has an initial term of five years and includes multiple renewal options, with the maximum lease term not to exceed 30 years. The minimum future payments for this lease are included in the table below.
Purchase commitments
The Company’s other purchase commitments include payments due for materials and manufacturing services. The Company also has commitments for the purchase of property and equipment, a substantial majority of which will be due within the next 12 months.
The Company’s minimum payments under non-cancelable leases and purchase commitments as of March 30, 2019, are as follows (in thousands):
Table:
Fiscal Year | Operating Leases | Capital Leases | Purchase Commitments
2020 | $22,207 | $241 | $328,435
2021 | 13,382 | 1,220 | 24,005
2022 | 10,331 | 1,220 | 5,654
2023 | 8,224 | 1,220 | 3,596
2024 | 7,139 | 1,220 | —
Thereafter | 31,598 | 47,258 | —
Total minimum payments | $92,881 | $52,379 | $361,690


Question: What are the company's respective operating leases and capital leases in 2022?
Answer: 10,331, 1,220
The maximum exposure to credit risk for trade receivables at the reporting date by type of customer was:
The Group’s most significant customer accounts for £0.5m (2018: £0.6m) of net trade receivables as at 31 March 2019.
Table:
 | 2019 | 2018
 | £m | £m
Retailers | 20.4 | 21.7
Manufacturer and Agency | 3.2 | 3.0
Other | 1.3 | 0.7
Total | 24.9 | 25.4


Question: What information does the table provide?
Answer: The maximum exposure to credit risk for trade receivables at the reporting date by type of customer
Net Debt to Adjusted EBITDA Ratio
(UNAUDITED)
($ in millions)
(1) 2017 Adjusted EBITDA shown pro forma, assuming the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.
Table:
 | 2019 | 2018 | 2017(1)
Gross Debt | $35,039 | 36,352 | 38,053
Cash and cash equivalents | (1,690) | (488) | (551)
Net debt | $33,349 | 35,864 | 37,502
Adjusted EBITDA excluding integration and transformation costs and special items (1) | $9,070 | 9,040 | 8,686
Net Debt to Adjusted EBITDA Ratio | 3.7 | 4.0 | 4.3


Question: Which years does the table show the Net Debt to Adjusted EBITDA Ratio?
Answer: 2019, 2018, 2017
20. Computation of Basic/Diluted Earnings Per Common Share
The following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data):
The vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.
Table:
 |  | For the Years Ended December 31, | 
 | 2019 | 2018 | 2017
Numerator: |  |  | 
Consolidated net income | $1,503 | $1,848 | $273
Denominator: |  |  | 
Denominator for basic earnings per common share—weighted-average common shares outstanding | 767 | 762 | 754
Effect of dilutive stock options and awards under the treasury stock method | 4 | 9 | 12
Denominator for diluted earnings per common share—weighted-average common shares outstanding plus dilutive common shares under the treasury stock method | 771 | 771 | 766
Basic earnings per common share | $1.96 | $2.43 | $0.36
Diluted earnings per common share | $1.95 | $2.40 | $0.36


Question: What was the consolidated net income in 2019?
Answer: $1,503
4.4 Operating costs
Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.
Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs
Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent
BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Bell Wireless | (5,300) | (5,297) | (3) | (0.1%)
Bell Wireline | (6,942) | (6,946) | 4 | 0.1%
Bell Media | (2,367) | (2,428) | 61 | 2.5%
Inter-segment eliminations | 751 | 738 | 13 | 1.8%
Total BCE operating costs | (13,858) | (13,933) | 75 | 0.5%


Question: What is the percentage change for Bell Wireline?
Answer: 0.1%
Restricted Shares
We granted shares to certain of our Directors, executives and key employees under the 2016 and 2011 Plans, the vesting of which is service-based. The following table summarizes the activity during the twelve months ended March 31, 2019 for restricted shares awarded under the 2016 and 2011 Plans:
The weighted-average grant date fair value of the restricted shares is determined based upon the closing price of our common shares on the grant date. During fiscal 2019, a total of 197,917 shares, net of 47,146 shares withheld from the vested restricted shares to cover the employee's minimum applicable income taxes, were issued from treasury. The shares withheld were returned to treasury shares.
Table:
 | Number of Shares | Weighted-Average Grant-Date Fair Value
 |  | (per share)
Outstanding at April 1, 2018 | 243,354 | $10.78
Granted | 265,452 | 14.66
Vested | (197,917) | 12.74
Forfeited | (73,743) | 11.3
Outstanding at March 31, 2019 | 237,146 | $13.46


Question: What was the weighted average granted date fair value per share at April 1, 2018?
Answer: $10.78
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2011 . it assumes $ 100 was invested on december 31 , 2006 , and that all dividends were reinvested . the dow jones containers & packaging index total return has been weighted by market capitalization . total return to stockholders ( assumes $ 100 investment on 12/31/06 ) total return analysis .

Table:
 | 12/31/2006 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011
ball corporation | $ 100.00 | $ 104.05 | $ 97.04 | $ 121.73 | $ 161.39 | $ 170.70
dj us containers & packaging | $ 100.00 | $ 106.73 | $ 66.91 | $ 93.98 | $ 110.23 | $ 110.39
s&p 500 | $ 100.00 | $ 105.49 | $ 66.46 | $ 84.05 | $ 96.71 | $ 98.75
copyright a9 2012 standard & poor fffds , a division of the mcgraw-hill companies inc .
all rights reserved .
( www.researchdatagroup.com/s&p.htm ) copyright a9 2012 dow jones & company .
all rights reserved. .

Question: what was the five year return on ball corporation stock , in dollars per share?
Answer: 70.70
Calculation: subtract(170.70, 100.00)