hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
7 Revenue
Revenue recognised in the Consolidated Statement of Profit or Loss is analysed as follows:
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
Revenue by Product: | $M | $M
Network | 328.5 | 316.5
Enduser | 348.4 | 291.8
Other | 33.7 | 30.7
Total | 710.6 | 639.0


Question: What was the amount of Total revenue in 2019?
Answer: 710.6
The following table presents a rollforward of our restructuring liability as of September 30, 2019, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, (in millions):
Certain restructuring costs are based upon estimates. Actual amounts paid may ultimately differ from these estimates. If additional costs are incurred or recognized amounts exceed costs, such changes in estimates will be recognized when incurred.
Table:
 | Restructuring Liability Employee Separation and other | Restructuring Liability Consulting Costs
Balance as of October 1, 2017 | $ 1.0 | $  —
Accrued costs | 4.2 | 0.8
Cash payments | (4.6) | (0.5)
Balance as of September 30, 2018 | $  0.6 | $  0.3
Accrued costs | 7.5 | 7.9
Cash payments | (6.1) | (7.4)
Balance as of September 30, 2019 | $  2.0 | $  0.8


Question: What is the change in balance as of September 30, 2019 from September 30, 2018 for Restructuring Liability Employee Separation and other?
Answer: 1.4
Calculation: 2.0-0.6
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
21. Related Party Transactions (Continued)
Compensation of key management personnel
The remuneration of directors and key management was as follows:
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Remuneration | 7,603 | 7,011 | 7,536
Short-term benefits | 106 | 136 | 172
Expense recognized in respect of share-based compensation | 1,821 | 1,992 | 2,044
Total | 9,530 | 9,139 | 9,752


Question: What was the percentage change in remuneration from 2018 to 2019?
Answer: 7.49
Calculation: (7,536 - 7,011)/7,011
Item 16C. Principal Accountant Fees and Services
Our principal accountant for 2019 and 2018 was KPMG LLP, Chartered Professional Accountants. The following table shows the fees Teekay and our subsidiaries paid or accrued for audit and other services provided by KPMG LLP for 2019 and 2018.
(1) Audit fees represent fees for professional services provided in connection with the audits of our consolidated financial statements and effectiveness of internal control over financial reporting, reviews of our quarterly consolidated financial statements and audit services provided in connection with other statutory or regulatory filings for Teekay or our subsidiaries including professional services in connection with the review of our regulatory filings for public offerings of our subsidiaries.
Audit fees for 2019 and 2018 include approximately $928,300 and $859,000, respectively, of fees paid to KPMG LLP by Teekay LNG that were approved by the Audit Committee of the Board of Directors of the general partner of Teekay LNG. Audit fees for 2019 and 2018 include approximately $588,200 and $517,000, respectively, of fees paid to KPMG LLP by our subsidiary Teekay Tankers that were approved by the Audit Committee of the Board of Directors of Teekay Tankers.
(2) Audit-related fees consisted primarily of accounting consultations, employee benefit plan audits, services related to business acquisitions, divestitures and other attestation services. (3) For 2019 and 2018, tax fees principally included corporate tax compliance fees.
The Audit Committee has the authority to pre-approve audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees. Engagements for proposed services either may be separately pre-approved by the Audit Committee or entered into pursuant to detailed pre-approval policies and procedures established by the Audit Committee, as long as the Audit Committee is informed on a timely basis of any engagement entered into on that basis.
The Audit Committee separately pre-approved all engagements and fees paid to our principal accountants in 2019 and 2018.
Table:
Fees (in thousands of U.S. dollars) | 2019 | 2018
Audit Fees (1) | 2,723 | 2,529
Audit-Related Fees (2) | 33 | 59
Tax Fees (3) | 23 | 32
Total | 2,779 | 2,620
 |  | 


Question: Who was the principal accountant for 2019 and 2018?
Answer: Our principal accountant for 2019 and 2018 was KPMG LLP, Chartered Professional Accountants.
we have not capitalized any stock-based compensation costs during the years ended december 31 , 2018 , 2017 , and as of december 31 , 2018 , unrecognized compensation expense related to unvested rsus is expected to be recognized as follows ( in thousands ) : .

Table:
 | rsus
2019 | $ 15166
2020 | 9715
2021 | 6315
2022 | 3458
2023 | 150
total unrecognized compensation expense | $ 34804
stock-based compensation expense related to these awards will be different to the extent that forfeitures are realized. .

Question: in 2018 what was the percent of the total unrecognized compensation expense due in 2020
Answer: 27.9%
Calculation: divide(9715, 34804)
Property and equipment consist of the following (in thousands):
(1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years.
Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.
Table:
 |  | As of December 31, | 
 | Useful life in years | 2019 | 2018
Furniture and equipment | 5 | $1,785 | $1,189
Leasehold improvements (1) | 5 | 4,074 | 2,776
System hardware | 5 | 1,596 | 1,404
Office computers | 3 | 5,309 | 3,745
Computer and system software | 3 | 1,451 | 1,385
 |  | 14,215 | 10,499
Less accumulated depreciation and amortization |  | (7,931) | (5,849)
Property and equipment, net |  | $6,284 | $4,650


Question: What was the Depreciation and amortization expense for the years ended December 31, 2018?
Answer: $1.8 million
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed) net foreign currency losses
(“AOCL”) in the consolidated balance sheets and included as a component of Comprehensive income in the consolidated
statements of comprehensive income.
Gains and losses on foreign currency transactions are reflected in Other expense in the consolidated statements of operations. However, the effect from fluctuations in foreign currency exchange rates on intercompany debt for which repayment is not anticipated in the foreseeable future is reflected in AOCL in the consolidated balance sheets and included as a component of Comprehensive income.
The Company recorded the following net foreign currency losses:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Foreign currency losses recorded in AOCL | $45.8 | $385.8 | $51.6
Foreign currency (gains) losses recorded in Other expense | (6.1) | 4.5 | (26.4)
Total foreign currency losses | $39.7 | $390.3 | $25.2


Question: What were the Foreign currency losses recorded in AOCL in 2019?
Answer: $45.8
(l) Cash, Cash Equivalents and Restricted Cash
Cash equivalents consist of highly liquid investments with maturities of three months or less on the date of purchase. Restricted cash includes cash and cash equivalents that is restricted through legal contracts, regulations or our intention to use the cash for a specific purpose. Our restricted cash primarily relates to refundable deposits and funds held in escrow.
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets to the total amounts shown in the statements of cash flows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Cash and cash equivalents | $19,505 | $18,017
Restricted cash | 1,205 | 1,444
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows | $20,710 | $19,461


Question: What is the restricted cash amount as of December 31, 2019 and 2018 respectively?
Answer: 1,205, 1,444
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 percentage return on ball corporation stock?
Answer: 171%
Calculation: divide(170.70, 100.00)
P. Income Taxes
The domestic and foreign components of income before income tax for the periods presented were as follows (table in millions):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Domestic | $895 | $680 | $462
Foreign | 543 | 1,149 | 1,115
Total income before income tax | $1,438 | $1,829 | $1,577


Question: Which years does the table provide information for the domestic and foreign components of income before income tax?
Answer: 2020, 2019, 2018
(a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses.
(b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues.
(c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable.
(d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).
Table:
 | Unaudited |  |  |  | 
 | Three months ended |  |  | Year ended | 
 | 31 December | 30 September | 31 December | 31 December | 31 December
 | 2019 | 2019 | 2018 | 2019 | 2018
 | (RMB in millions, unless specified) |  |  |  | 
EBITDA (a) | 35,675 | 35,378 | 27,180 | 137,268 | 110,404
Adjusted EBITDA (a) | 38,572 | 38,123 | 29,701 | 147,395 | 118,273
Adjusted EBITDA margin (b) | 36% | 39% | 35% | 39% | 38%
Interest and related expenses | 2,348 | 2,086 | 1,345 | 7,690 | 4,898
Net debt (c) | (15,552) | (7,173) | (12,170) | (15,552) | (12,170)
Capital expenditures (d) | 16,869 | 6,632 | 4,564 | 32,369 | 23,941


Question: What does capital expenditures consist of?
Answer: Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).
30. EMPLOYEE BENEFIT PLANS (cont.)
The above sensitivities are hypothetical and should be used with caution. Changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear. The sensitivities have been calculated independently of changes in other key variables. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities.
The Company expects to make contributions of $5.1 million to the defined benefit plans and $0.6 million to the defined contribution plan of Telesat Canada during the next fiscal year.
Table:
 | Pension |  | Other | 
As at December 31, 2018 | 1% increase | 1% decrease | 1% increase | 1% decrease
Discount rate | $(39,145) | $49,361 | $(2,471) | $3,224
Future salary growth | $7,572 | $(6,919) | N/A | N/A
Medical and dental trend rates | N/A | N/A | $1,703 | $(1,280)


Question: What is the value of the expected defined contribution plan as a percentage of the defined benefit plan during the next fiscal year?
Answer: 11.76
Calculation: 0.6/5.1
(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: What is the change in Accumulated depreciation from March 31, 2018 to March 31, 2019?
Answer: 4411
Calculation: 5,164-753
The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Balance Sheet as of January 31, 2019:
(1) Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the Consolidated Balance Sheet
(2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.
Adoption of the standard had no impact to net cash provided by or (used in) operating, financing, or investing activities on the Company’s Consolidated Statements of Cash Flows
Table:
 | As reported | Impact from the adoption of ASC 606 and 340-40 | As adjusted
ASSETS |  |  | 
Current assets: |  |  | 
Accounts receivable, net | $474.3 | $73.4 | $547.7
Prepaid expenses and other current assets (1) | 192.1 | (79.4) | 112.7
Deferred income taxes, net | 65.3 | 7.0 | 72.3
Other assets (1) | 337.8 | (17.9) | 319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT |  |  | 
Current liabilities: |  |  | 
Deferred revenue | 1,763.3 | 140.6 | 1,903.9
Other accrued liabilities | 142.3 | 1.7 | 144.0
Long-term deferred revenue | 328.1 | 37.2 | 365.3
Long-term income taxes payable | 21.5 | (0.2) | 21.3
Long-term deferred income taxes | 79.8 | (6.7) | 73.1
Stockholders’ deficit: |  |  | 
Accumulated deficit (2) | $(2,147.4) | $(189.5) | $(2,336.9)


Question: What is the impact the standard on net cash provided in financing?
Answer: no impact
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
21. Related Party Transactions
The Group had the following balances with related parties which have been included in the consolidated statements of financial position:
Current Assets
Dividends receivable and other amounts due from related parties
On June 28, 2019, GasLog transferred to Golar its 100 shares of the common capital stock of the Cool Pool Limited (Note 1). As of December 31, 2019, the receivable balance from the Cool Pool is nil.
Table:
 | As of December 31, | 
 | 2018 | 2019
Dividends receivable from associate (Note 5) | 885 | 450
Due from The Cool Pool Limited | 32,397 | —
Other receivables | 113 | 123
Total | 33,395 | 573


Question: What is the amount due from The Cool Pool Limited in 2018?
Answer: 32,397
Remuneration of key management personnel
The remuneration of the Directors, who are the key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24 ‘Related Party Disclosures’:
No Director received compensation for loss of office (2018 nil).
There were gains of $2,010,731 (2018 $852,742) on the exercise of options by key management personnel in 2019.
For further details refer to the Report on Directors’ remuneration on pages 77 to 101.
Table:
 | 2019 | 2018
 | $000 | $000
Short-term employee benefits | 3,540.9 | 3,842.1
Share-based payment | 1,982.7 | 664.6
 | 5,523.6 | 4,506.7


Question: What are the categories specified in IAS 24 ‘Related Party Disclosures’ in the table?
Answer: Short-term employee benefits, Share-based payment
2. Inventories
Inventories as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
In certain circumstances, per contractual terms, customer deposits are received by the Company to offset obsolete and excess inventory risks. The total amount of customer deposits related to inventory and included within current liabilities on the accompanying Consolidated Balance Sheets as of September 28, 2019 and September 29, 2018 was $136.5 million and $87.7 million, respectively.
In fiscal 2019, the Company adopted and applied Topic 606 to all contracts using the modified retrospective method of adoption. The prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018. Refer to Note 15, "Revenue from Contracts with Customers," for further information.
Table:
 | 2019 | 2018
Raw materials | $577,545 | $579,377
Work-in-process  | 49,315 | 102,337
Finished goods  | 74,078 | 112,632
Total inventories, net | $700,938 | $794,346


Question: What was the change in the amount of Finished goods between 2018 and 2019?
Answer: -38554
Calculation: 74,078-112,632
The carrying amounts of other financial instruments not listed in the table below approximate fair value due to the short-term nature of these items. The carrying amounts and estimated fair values of the Company’s financial instruments not recorded at fair value in the financial statements were as follows:
The fair values of long-term debt as of June 30, 2019 and June 30, 2018 were determined by using current interest rates for debt with terms and maturities similar to the Company’s existing debt arrangements and accordingly would be classified as Level 2 inputs in the fair value hierarchy.
The carrying amount of company-owned life insurance reflects cash surrender values based upon the market values of underlying securities, using Level 2 inputs, net of any outstanding policy loans. The carrying value associated with the cash surrender value of these policies is recorded in other assets in the accompanying consolidated balance sheets.
For purposes of performing Step 1 of goodwill impairment testing, the Company uses certain nonrecurring fair value measurements using significant unobservable inputs (Level 3). Fair value of each reporting unit for purposes of the goodwill impairment test is based on a weighting of an income approach and a market approach. Under the income approach, fair value is determined based on a discounted cash flow analysis that uses estimates of cash flows discounted to present value using rates commensurate with the risks associated with those cash flows. Under the market approach, a market-based value is derived by relating multiples for earnings and cash flow measures for a group of comparable public companies to the same measure for each reporting unit to estimate fair value. The assumptions used by the Company to determine fair value of the reporting units are similar to those that would be used by market participants performing valuations.
Table:
 | June 30, 2019 |  | June 30, 2018 | 
($ in millions) | Carrying Value | Fair Value | Carrying Value | Fair Value
Long-term debt | $550.6 | $560.6 | $545.7 | $558.3
Company-owned life insurance | $17.9 | $17.9 | $16.4 | $16.4


Question: What was the percentage change in the fair value of Company-owned life insurance in 2019 from 2018?
Answer: 9.15
Calculation: (17.9-16.4)/16.4
Foreign Currency Exchange Risk
Our foreign exchange forward contracts outstanding at fiscal year-end are summarized in U.S. dollar equivalents as follows (in millions):
At July 27, 2019 and July 28, 2018, we had no option contracts outstanding.
We conduct business globally in numerous currencies. The direct effect of foreign currency fluctuations on revenue has not been material because our revenue is primarily denominated in U.S. dollars. However, if the U.S. dollar strengthens relative to other currencies, such strengthening could have an indirect effect on our revenue to the extent it raises the cost of our products to non-U.S. customers and thereby reduces demand. A weaker U.S. dollar could have the opposite effect. However, the precise indirect effect of currency fluctuations is difficult to measure or predict because our revenue is influenced by many factors in addition to the impact of such currency fluctuations
Approximately 70% of our operating expenses are U.S.-dollar denominated. In fiscal 2019, foreign currency fluctuations, net of hedging, decreased our combined R&D, sales and marketing, and G&A expenses by approximately $233 million, or 1.3%, as compared with fiscal 2018. In fiscal 2018, foreign currency fluctuations, net of hedging, increased our combined R&D, sales and marketing, and G&A expenses by approximately $93 million, or 0.5%, as compared with fiscal 2017. To reduce variability in operating expenses and service cost of sales caused by non-U.S.-dollar denominated operating expenses and costs, we may hedge certain forecasted foreign currency transactions with currency options and forward contracts. These hedging programs are not designed to provide foreign currency protection over long time horizons. In designing a specific hedging approach, we consider several factors, including offsetting exposures, significance of exposures, costs associated with entering into a particular hedge instrument, and potential effectiveness of the hedge. The gains and losses on foreign exchange contracts mitigate the effect of currency movements on our operating expenses and service cost of sales.
We also enter into foreign exchange forward and option contracts to reduce the short-term effects of foreign currency fluctuations on receivables and payables that are denominated in currencies other than the functional currencies of the entities. The market risks associated with these foreign currency receivables, investments, and payables relate primarily to variances from our forecasted foreign currency transactions and balances. We do not enter into foreign exchange forward or option contracts for speculative purposes
Table:
 | July 27, 2019 |  | July 28, 2018 | 
 | Notional Amount | Fair Value | Notional Amount | Fair Value
Forward contracts: |  |  |  | 
Purchased | $2,239 | $14 | $1,850 | $(2)
Sold | $1,441 | $(14) | $845 | $2


Question: Why has the direct effect of foreign currency fluctuations on revenue not been material?
Answer: because our revenue is primarily denominated in U.S. dollars.