hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Opening Balance Sheet Adjustments
The following summarizes the effect of adopting the above new accounting standards:
(1) The balance as of March 30, 2018, includes income tax receivable and prepaid income taxes of $107 million and short-term deferred commissions of $94 million. The opening balance as of March 31, 2018, includes income tax receivable and prepaid income taxes of $99 million and short-term deferred commissions of $86 million.
(2) The balance as of March 30, 2018, includes long-term deferred commissions of $35 million, long-term income tax receivable and prepaid income taxes of $61 million and deferred income tax assets of $46 million. The opening balance as of March 31, 2018, includes long-term deferred commissions of $92 million, long-term income tax receivable and prepaid income taxes of $29 million, and deferred income tax assets of $828 million.
Table:
(in millions) | Balance as of March 30, 2018 | Revenue Recognition Guidance | Accounting for Income Taxes Guidance | Opening Balance as of March 31, 2018
Accounts receivable, net | $809 | $24 | $— | $833
Other current assets (1) | $522 | $(8) | $(8) | $506
Other long-term assets (2) | $526 | $57 | $750 | $1,333
Total assets | $15,759 | $73 | $742 | $16,574
Short-term contract liabilities | $2,368 | $(107) | $— | $2,261
Other current liabilities | $372 | $(2) | $— | $370
Long-term contract liabilities | $735 | $(62) | $— | $673
Deferred income tax liabilities | $592 | $47 | $— | $639
Total liabilities | $10,736 | $(124) | $— | $10,612
Retained earnings | $328 | $197 | $742 | $1,267


Question: What is the percentage increase in Accounts receivable, net from Balance as of March 30, 2018 to Opening balance as of March 31, 2018?
Answer: 2.97
Calculation: 24/809
issuer purchases of equity securities the following table provides information about our repurchases of common stock during the three-month period ended december 31 , 2007 . period total number of shares purchased average price paid per total number of shares purchased as part of publicly announced program ( a ) maximum number of shares that may yet be purchased under the program ( b ) .

Table:
period | total number ofshares purchased | average pricepaid pershare | total number of sharespurchased as part ofpubliclyannouncedprogram ( a ) | maximum number ofshares that may yet bepurchased under theprogram ( b )
october | 127100 | $ 108.58 | 127100 | 35573131
november | 1504300 | 109.07 | 1504300 | 34068831
december | 1325900 | 108.78 | 1325900 | 32742931
( a ) we repurchased a total of 2957300 shares of our common stock during the quarter ended december 31 , 2007 under a share repurchase program that we announced in october 2002 .
( b ) our board of directors has approved a share repurchase program for the repurchase of up to 128 million shares of our common stock from time-to-time , including 20 million shares approved for repurchase by our board of directors in september 2007 .
under the program , management has discretion to determine the number and price of the shares to be repurchased , and the timing of any repurchases , in compliance with applicable law and regulation .
as of december 31 , 2007 , we had repurchased a total of 95.3 million shares under the program .
in 2007 , we did not make any unregistered sales of equity securities. .

Question: how many shares in millions are available to be repurchased under the approved share repurchase program?
Answer: 32.7
Calculation: subtract(128, 95.3)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
Disaggregation of Revenue
The following table presents our sales by product line, which includes certain reclassifications to prior comparative periods to conform to our current year presentation:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Semiconductor Equipment | $403,018 | $533,770 | $554,063
Industrial & Medical | 245,992 | 185,122 | 116,949
Data Center Computing | 91,438 | — | —
Telecom & Networking | 48,500 | — | —
Total | $788,948 | $718,892 | $671,012


Question: What was the sales for Data Center Computing in 2019?
Answer: 91,438
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 9. ACCOUNTS AND OTHER RECEIVABLE
Accounts and other receivable are recorded at net realizable value. Components of accounts and other receivable, net of reserves, are as follows:
Amounts billed, net consist of amounts that have been invoiced to our customers in accordance with terms and conditions, and are shown net of an allowance for doubtful accounts. These receivables are all short term in nature and do not include any financing components.
Unbilled receivables consist of amounts where we have satisfied our contractual obligations related to inventory stocking contracts with customers. Such amounts are typically invoiced to the customer upon their consumption of the inventory managed under the stocking contracts. We anticipate that substantially all unbilled receivables will be invoiced and collected over the next twelve months. These contracts do not include any financing components.
Table:
 | December 31, 2019 | December 31, 2018
Amounts billed, net | $227,528 | $80,709
Unbilled receivables | 19,036 | 19,733
Total receivables, net | $246,564 | $100,442


Question: What was the amount of unbilled receivables in 2019?
Answer: 19,036
(1) Includes construction costs capitalized related to build-to-suit facilities:
As of March 31, 2019 and 2018, the U.S. build-to-suit facility includes company-funded building improvements of $5.2 million and $4.5 million, respectively. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.
Table:
 | As of March 31, | 
 | 2019 | 2018
U.S. build-to-suit facility | $47,001 | $43,925
U.K. build-to-suit facility | — | 31,240
Less: Accumulated depreciation | (5,164) | (753)
 | $41,837 | $74,412


Question: When did the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction?
Answer: March 2019
Note 12 – Income Taxes
Income tax expense for the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017 differed from amounts computed using the statutory federal income tax rate due to the following reasons:
Table:
 | December 27, 2019  | December 28, 2018  | December 29, 2017
Statutory U.S. Federal tax | $6,805 | $5,847 | $6,443
Differences due to: |  |  | 
State and local taxes, net of federal benefit  | 2,078 | 1,906 | 1,112
Change in valuation allowance  | 95 | 523 | 289
Impact of the Tax Act  | — | — | (3,573)
Stock compensation  | (676) | (197) | 162
Other  | (92) | (637) | (391)
Income tax expense | $8,210 | $7,442 | $4,042


Question: What is the Statutory U.S. Federal tax for 2019, 2018 and 2017 respectively?
Answer: $6,805, $5,847, $6,443
Note 24 Post-employment benefit plans
POST-EMPLOYMENT BENEFIT PLANS COST
We provide pension and other benefits for most of our employees. These include DB pension plans, DC pension plans and OPEBs.
We operate our DB and DC pension plans under applicable Canadian and provincial pension legislation, which prescribes minimum and maximum DB funding requirements. Plan assets are held in trust, and the oversight of governance of the plans, including investment decisions, contributions to DB plans and the selection of the DC plans investment options offered to plan participants, lies with the Pension Fund Committee, a committee of our board of directors.
The interest rate risk is managed using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
The longevity risk is managed using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST
Table:
FOR THE YEAR ENDED DECEMBER 31 | 2019 | 2018
DB pension | (193) | (213)
DC pension | (110) | (106)
OPEBs | (3) | (3)
Less: |  | 
Capitalized benefit plans cost | 59 | 56
Total post-employment benefit plans service cost included in operating costs | (247) | (266)
Other costs recognized in severance, acquisition and other costs | – | (4)
Total post-employment benefit plans service cost | (247) | (270)


Question: How is interest rate risk managed?
Answer: using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth.
table of contents performance graph the following graph compares the total return , assuming reinvestment of dividends , on an investment in the company , based on performance of the company's common stock , with the total return of the standard & poor's 500 composite stock index ( "s&p 500" ) and the dow jones united states travel and leisure index for a five year period by measuring the changes in common stock prices from december 31 , 2013 to december 31 , 2018. .

Table:
 | 12/13 | 12/14 | 12/15 | 12/16 | 12/17 | 12/18
royal caribbean cruises ltd . | 100.00 | 176.94 | 220.72 | 182.99 | 271.25 | 227.46
s&p 500 | 100.00 | 113.69 | 115.26 | 129.05 | 157.22 | 150.33
dow jones u.s . travel & leisure | 100.00 | 116.37 | 123.23 | 132.56 | 164.13 | 154.95
the stock performance graph assumes for comparison that the value of the company's common stock and of each index was $ 100 on december 31 , 2013 and that all dividends were reinvested .
past performance is not necessarily an indicator of future results. .

Question: what was the percentage change in the royal caribbean cruises ltd . performance from 2014 to 2015
Answer: 24.7%
Calculation: subtract(220.72, 176.94), divide(#0, 176.94)
Fiscal 2019 Restructuring Plan
During Fiscal 2019, we began to implement restructuring activities to streamline our operations (Fiscal 2019 Restructuring Plan), including in connection with our recent acquisitions of Catalyst and Liaison, to take further steps to improve our operational efficiency. The Fiscal 2019 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.
As of June 30, 2019, we expect total costs to be incurred in conjunction with the Fiscal 2019 Restructuring Plan to be approximately $30.0 million, of which $28.3 million has already been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.
A reconciliation of the beginning and ending liability for the year ended June 30, 2019 is shown below.
Table:
Fiscal 2019 Restructuring Plan | Workplace reduction | Facility costs | Total
Balance payable as at June 30, 2018 | $— | $— | $—
Accruals and adjustments | 12,460 | 15,858 | 28,318
Cash payments | (10,420) | (4,739) | (15,159)
Non-cash adjustments | — | (3,393) | (3,393)
Foreign exchange | (221) | (2,438) | (2,659)
Balance payable as at June 30, 2019 | $1,819 | $5,288 | $7,107


Question: What does the table show?
Answer: reconciliation of the beginning and ending liability for the year ended June 30, 2019
10.5. Intangible assets
Impairment testing of goodwill
Goodwill has been allocated to the listed group (NSR). Management have determined that the listed group, which is considered one operating segment (see note 4), is the appropriate CGU against which to allocate these intangible assets owing to the synergies arising from combining the portfolios of the Group.
The recoverable amount of the listed group has been determined based on the fair value less costs of disposal method using the fair value quoted on an active market. As at 1 July 2019, NSR had 773,343,956 stapled securities quoted on the Australian Securities Exchange at $1.745 per security providing a market capitalisation of $1,349.5m.
This amount is in excess of the carrying amount of the Group’s net assets at 30 June 2019 which includes the contract for future issue of equity recognised as contributed equity within the statement of financial position at this date (see note 13). Had the security price decreased by 2.5% the market capitalisation would still have been in excess of the carrying amount.
Table:
 |  | 2019 | 2018
 | Notes | $'000 | $'000
Goodwill |  |  | 
Opening and closing net book value |  | 43,954 | 43,954
Other intangible assets |  |  | 
Opening net book value |  | 2,051 | 1,582
Additions |  | 1,079 | 864
Amortisation | 6 | (584) | (395)
Closing net book value |  | 2,546 | 2,051
Total intangible assets |  | 46,500 | 46,005


Question: What is the change in Other intangible assets Amortisation 2018 to 2019?
Answer: 189
Calculation: 584-395
Return on invested capital (ROIC)
ROIC measures the after tax return on the total capital invested in the business. It is calculated as adjusted operating profit after tax divided by average invested capital.
An analysis of the components is as follows:
Table:
 | 2019 | 2018
 | £m | £m
Total equity | 826.3 | 766.9
Net debt | 334.1 | 235.8
Total invested capital | 1,160.4 | 1,002.7
Average invested capital | 1,081.6 | 992.9
Average invested capital (excluding IFRS 16) | 1,061.2 | 992.9
Operating profit as reported under IFRS | 245.0 | 299.1
Adjustments (see adjusted operating profit) | 37.7 | (34.2)
Adjusted operating profit | 282.7 | 264.9
Taxation | (80.6) | (73.1)
Adjusted operating profit after tax | 202.1 | 191.8
Adjusted operating profit after tax (excluding IFRS 16) | 201.2 | 191.8
Return in invested capital | 18.7% | 19.3%
Return in invested capital (excluding IFRS 16) | 19.0% | 19.3%


Question: What is the change in net debt in 2019 from 2018?
Answer: 98.3
Calculation: 334.1-235.8
12 . brokerage receivables and brokerage payables citi has receivables and payables for financial instruments sold to and purchased from brokers , dealers and customers , which arise in the ordinary course of business . citi is exposed to risk of loss from the inability of brokers , dealers or customers to pay for purchases or to deliver the financial instruments sold , in which case citi would have to sell or purchase the financial instruments at prevailing market prices . credit risk is reduced to the extent that an exchange or clearing organization acts as a counterparty to the transaction and replaces the broker , dealer or customer in question . citi seeks to protect itself from the risks associated with customer activities by requiring customers to maintain margin collateral in compliance with regulatory and internal guidelines . margin levels are monitored daily , and customers deposit additional collateral as required . where customers cannot meet collateral requirements , citi may liquidate sufficient underlying financial instruments to bring the customer into compliance with the required margin level . exposure to credit risk is impacted by market volatility , which may impair the ability of clients to satisfy their obligations to citi . credit limits are established and closely monitored for customers and for brokers and dealers engaged in forwards , futures and other transactions deemed to be credit sensitive . brokerage receivables and brokerage payables consisted of the following: .

Table:
in millions of dollars | december 31 , 2017 | december 31 , 2016
receivables from customers | $ 19215 | $ 10374
receivables from brokers dealers and clearing organizations | 19169 | 18513
total brokerage receivables ( 1 ) | $ 38384 | $ 28887
payables to customers | $ 38741 | $ 37237
payables to brokers dealers and clearing organizations | 22601 | 19915
total brokerage payables ( 1 ) | $ 61342 | $ 57152
payables to brokers , dealers and clearing organizations 22601 19915 total brokerage payables ( 1 ) $ 61342 $ 57152 ( 1 ) includes brokerage receivables and payables recorded by citi broker- dealer entities that are accounted for in accordance with the aicpa accounting guide for brokers and dealers in securities as codified in asc 940-320. .

Question: at december 312017 what was the ratio of the total brokerage receivables to the total brokerage payables
Answer: 0.63
Calculation: divide(38384, 61342)
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 28 , 2012 through october 29 , 2017 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 28 , 2012 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index *assumes $ 100 invested on 10/28/12 in stock or 10/31/12 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2017 standard & poor 2019s , a division of s&p global . all rights reserved. .

Table:
 | 10/28/2012 | 10/27/2013 | 10/26/2014 | 10/25/2015 | 10/30/2016 | 10/29/2017
applied materials | 100.00 | 171.03 | 207.01 | 165.34 | 293.64 | 586.91
s&p 500 index | 100.00 | 127.18 | 149.14 | 156.89 | 163.97 | 202.72
rdg semiconductor composite index | 100.00 | 131.94 | 167.25 | 160.80 | 193.36 | 288.96
dividends during each of fiscal 2017 , 2016 and 2015 , applied 2019s board of directors declared four quarterly cash dividends in the amount of $ 0.10 per share .
applied currently anticipates that cash dividends will continue to be paid on a quarterly basis , although the declaration of any future cash dividend is at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination by the board of directors that cash dividends are in the best interests of applied 2019s stockholders .
10/28/12 10/27/13 10/26/14 10/25/15 10/30/16 10/29/17 applied materials , inc .
s&p 500 rdg semiconductor composite .

Question: how much percent did the investor make on applied materials from the first 5 years compared to the 2016 to 2017 time period ? ( not including compound interest )
Answer: the investor made 93.1% more money in the first 5 years compared to the 2016 to 2017 period .
Calculation: subtract(293.64, const_100), subtract(586.91, 293.64), divide(#1, 293.64), subtract(#0, #2)
Capital expenditures
For 2019, capital expenditure was SEK 5.1 (4.0) billion, representing 2.3% of sales. Expenditures are largely related to test sites and equipment for R&D, network operation centers and manufacturing and repair operations.
The increase in 2019 was mainly due to investments in 5G test equipment.
Annual capital expenditures are normally around 2% of sales. This corresponds to the needs for keeping and maintaining the current capacity level. The Board of Directors reviews the Company’s investment plans and proposals.
As of December 31, 2019, no material land, buildings, machinery or equipment were pledged as collateral for outstanding indebtedness.
Table:
Capital expenditures 2017–2019 |  |  | 
SEK billion | 2019 | 2018 | 2017
Capital expenditures | 5.1 | 4.0 | 3.9
Of which in Sweden | 2.0 | 1.3 | 1.5
Share of annual sales | 2.3% | 1.9% | 1.9%


Question: What is the change in share of annual sales between 2018 and 2019?
Answer: 0.4
Calculation: 2.3-1.9
Transactions with Dell
VMware and Dell engaged in the following ongoing related party transactions, which resulted in revenue and receipts, and unearned revenue for VMware:
• Pursuant to OEM and reseller arrangements, Dell integrates or bundles VMware’s products and services with Dell’s products and sells them to end users. Dell also acts as a distributor, purchasing VMware’s standalone products and services for resale to end-user customers through VMwareauthorized resellers. Revenue under these arrangements is presented net of related marketing development funds and rebates paid to Dell. In addition, VMware provides professional services to end users based upon contractual agreements with Dell. • Dell purchases products and services from VMware for its internal use. • From time to time, VMware and Dell enter into agreements to collaborate on technology projects, and Dell pays VMware for services or reimburses VMware for costs incurred by VMware, in connection with such projects.
Dell purchases VMware products and services directly from VMware, as well as through VMware’s channel partners. Information about VMware’s
revenue and receipts, and unearned revenue from such arrangements, for the periods presented consisted of the following (table in millions):
Customer deposits resulting from transactions with Dell were $194 million and $85 million as of January 31, 2020 and February 1, 2019, respectively
Table:
 |  | Revenue and Receipts |  | Unearned Revenue | 
 |  | For the Year Ended |  | As of | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018 | January 31, 2020 | February 1, 2019
Reseller revenue | $3,288 | $2,355 | $1,464 | $3,787 | $2,554
Internal-use revenue | 82 | 41 | 46 | 57 | 29
Collaborative technology project receipts | 10 | 4 | — | n/a | n/a


Question: What was the percentage change in the Collaborative technology project receipts revenue between 2019 and 2020?
Answer: 150
Calculation: (10-4)/4
performance graph the following graph compares the cumulative five-year total return provided shareholders on our class a common stock relative to the cumulative total returns of the s&p 500 index and two customized peer groups . the old peer group includes intercontinentalexchange , inc. , nyse euronext and the nasdaq omx group inc . the new peer group is the same as the old peer group with the addition of cboe holdings , inc . which completed its initial public offering in june 2010 . an investment of $ 100 ( with reinvestment of all dividends ) is assumed to have been made in our class a common stock , in the peer groups and the s&p 500 index on december 31 , 2005 and its relative performance is tracked through december 31 , 2010 . comparison of 5 year cumulative total return* among cme group inc. , the s&p 500 index , an old peer group and a new peer group 12/05 12/06 12/07 12/08 12/09 12/10 cme group inc . s&p 500 old peer group *$ 100 invested on 12/31/05 in stock or index , including reinvestment of dividends . fiscal year ending december 31 . copyright a9 2011 s&p , a division of the mcgraw-hill companies inc . all rights reserved . new peer group the stock price performance included in this graph is not necessarily indicative of future stock price performance .

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

Question: considering the year 2006 , what is the percentual fluctuation of the return provided by s&p 500 and the one provided by old peer group?
Answer: 39.78%
Calculation: divide(115.80, 100), subtract(115.80, 100), divide(155.58, 100), subtract(155.58, 100), subtract(#3, #1)