hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
In October 2013, the Company ceased to allow new employees to join certain defined benefit plans, except under certain circumstances, and commenced a defined contribution pension plan for new employees.
The Company made contributions of $1.2 million for various defined contribution arrangements during 2019 (December 31, 2018 — $0.9 million).
The Company’s funding policy is to make contributions to its defined benefit pension funds based on actuarial cost methods as permitted and required by pension regulatory bodies. Contributions reflect actuarial assumptions concerning future investment returns, salary projections and future service benefits. Plan assets are represented primarily by Canadian and foreign equity securities, fixed income instruments and short-term investments.
The Company provides certain health care and life insurance benefits for some of its retired employees and their dependents. Participants are eligible for these benefits generally when they retire from active service and meet the eligibility requirements for the pension plan. These benefits are funded primarily on a pay-as-you-go basis, with the retiree generally paying a portion of the cost through contributions, deductibles and coinsurance provisions.
The balance sheet obligations, distributed between pension and other post-employment benefits, included in other long-term liabilities (Note 23) were as follows:
Table:
As at December 31, | 2019 | 2018
Pension benefits | $8,566 | $10,905
Other post-employment benefits | 23,508 | 21,330
Accrued benefit liabilities | $32,074 | $32,235


Question: What is the company's total accrued benefits as at December 31, 2018 and 2019?
Answer: 64309
Calculation: 32,235 +32,074
5.0 FY 2019 Financial Performance and Analysis
The discussions in this section relate to the consolidated, Rupee-denominated financial results pertaining to the year that ended March 31, 2019. The financial statements of Tata Consultancy Services Limited and its subsidiaries (collectively referred to as ‘TCS’ or ‘the Company’) are prepared in accordance with the Indian Accounting Standards (referred to as ‘Ind AS’) prescribed under section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, as amended from time to time. Significant accounting policies used in the preparation of the financial statements are disclosed in the notes to the consolidated financial statements.
The following table gives an overview of the consolidated financial results of the Company:
* EPS is adjusted for bonus issue
Table:
 |  |  |  |  | ` crore
 | FY 2019 | % of Revenue | % Growth | FY 2018 | % of Revenue
Revenue | 146,463 | 100.0 | 19.0 | 123,104 | 100.0
Earnings before interest, tax, depreciation and amortization (before other income) | 39,506 | 27.0 | 21.5 | 32,516 | 26.4
Profit Before Tax (PBT) | 41,563 | 28.4 | 21.9 | 34,092 | 27.7
Profit after tax attributable to shareholders of the Company | 31,472 | 21.5 | 21.9 | 25,826 | 21.0
Earnings per share (in `) | 83.05 | - | 23.8 | 67.10* | -


Question: Which accounting standards are the company's financial statements based on?
Answer: Indian Accounting Standards
Discontinued Operations
In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
Assets and Liabilities of discontinued operations within the Consolidated Balance Sheets are comprised of the following:
Table:
 | December 31, | 
 | 2019 | 2018
Cash and cash equivalents | $  — | $ 5,251
Accounts and other receivables, net | — | 406
Inventories | 30 | 198
Current assets of discontinued operations | 30 | 5,855
Other assets | — | 67
Deferred income tax assets | 269 | 5,917
Non-current assets of discontinued operations | 269 | 5,984
Accounts payable and other accrued expenses | — | 350
Accrued warranty | 914 | 4,936
Current liabilities of discontinued operations | 914 | 5,286
Accrued warranty | 698 | 10,429
Other liabilities | 189 | 286
Non-current liabilities of discontinued operations | $887 | $10,715


Question: What is the percentage change in Non-current liabilities of discontinued operations between 2018 and 2019?
Answer: -91.72
Calculation: ($887-$10,715)/$10,715
item 2 : properties information concerning applied 2019s properties at october 30 , 2016 is set forth below: .

Table:
( square feet in thousands ) | united states | other countries | total
owned | 3745 | 1629 | 5374
leased | 564 | 1103 | 1667
total | 4309 | 2732 | 7041
because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country .
the company 2019s headquarters offices are in santa clara , california .
products in semiconductor systems are manufactured in austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display and adjacent markets segment are manufactured in alzenau , germany ; tainan , taiwan ; and santa clara , california .
other products are manufactured in treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 280 acres of buildable land in montana , texas , california , massachusetts , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what percentage of company's properties are leased?
Answer: 23.7%
Calculation: divide(1667, 7041)
The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows:
1 Netted against employees’ contributions.
2 Included therein: Interest effect from the adjustment of the asset ceiling.
The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to €90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of €+247 million and the experience-based adjustments of €+4 million. It was offset by income from plan assets of €103 million and a gain of €58 million resulting from the change in the effect of the asset ceiling in the Netherlands.
In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of €82 million in financial year 2018/19 (2017/18: €82 million) were recorded. These figures also include payments to statutory pension insurance.
The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to €34 million (30/9/2018: €41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.
Table:
€ million | 2017/2018 | 2018/2019
Current service cost1 | 24 | 21
Net interest expenses2 | 11 | 9
Past service cost (incl. curtailments and changes) | 0 | 0
Settlements | 0 | 0
Other pension expenses | 1 | 1
Pension expenses | 36 | 31


Question: What was the percentage change in pension expenses in FY2019 from FY2018?
Answer: -13.89
Calculation: (31-36)/36
Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent.
These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts.
Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date.
At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows:
Table:
 | 2019 | 2018
Unbilled | $ 22,827 | $ 24,282
Billed: |  | 
Current | 1,286 | 1,465
Past due | 236 | 271
Device payment plan agreement receivables, gross | $ 24,349 | $ 26,018


Question: What was the increase / (decrease) in the unbilled from 2018 to 2019?
Answer: -1455
Calculation: 22,827 - 24,282
Contractual Obligations
We have various contractual obligations impacting our liquidity. The following represents our contractual obligations as of January 31, 2020 (table in millions)
(1) Consists of principal and interest payments on the Senior Notes. Refer to “Liquidity and Capital Resources” for a discussion of the public debt offering we issued on August 21, 2017 in the aggregate principal amount of $4.0 billion.
(2) Consists of principal and interest payments on the outstanding note payable to Dell. Refer to “Liquidity and Capital Resources” for a discussion of the $270 million note payable we entered into with Dell per the note exchange agreement from January 21, 2014.
(3) Consists of the principal on the senior unsecured term loan facility (the “Term Loan”). The Term Loan can be repaid any time before October 2020. Given the variable nature of the interest on the Term Loan, including when the repayment will take place, interest payments have been excluded from the table above.
(4) Consists of both operating and finance leases. Our operating leases are primarily for facility space and land. Amounts in the table above exclude legally binding minimum lease payments for leases signed but not yet commenced of $361 million, as well as expected sublease income.
(5) Consists of future cash payments related to the Transition Tax.
(6) As of January 31, 2020, we had $479 million of gross uncertain tax benefits, excluding interest and penalties. The timing of future payments relating to these obligations is highly uncertain. Based on the timing and outcome of examinations of our subsidiaries, the result of the expiration of statutes of limitations for specific jurisdictions or the timing and result of ruling requests from taxing authorities, it is reasonably possible that within the next 12 months total unrecognized tax benefits could be potentially reduced by approximately $17 million.
Table:
 |  |  | Payments Due by Period |  | 
 | Total | Less than 1 year | 1-3 years | 3-5 years | More than 5 years
Senior Notes(1) | $4,552 | $1,372 | $1,686 | $98 | $1,396
Note payable to Dell(2) | 283 | 5 | 278 | — | —
Term Loan(3) | 1,500 | 1,500 | — | — | —
Future Lease Commitments(4) | 1,202 | 144 | 268 | 178 | 612
Purchase obligations | 255 | 168 | 87 | — | —
Tax obligations(5) | 545 | 53 | 104 | 227 | 161
Asset Retirement Obligations | 13 | 1 | 5 | 2 | 5
Sub-Total | 8,350 | 3,243 | 2,428 | 505 | 2,174
Uncertain tax positions(6) | 479 |  |  |  | 
Total | $8,829 |  |  |  | 


Question: What was the difference between total Senior Notes and total Notes payable to Dell?
Answer: 4269
Calculation: 4,552-283
Note 6: Other Expense, Net
The significant components of other expense, net, were as follows:
Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018.
The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds.
The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement.
Table:
 | June 30, 2019 | June 24, 2018 | June 25, 2017
 |  | (in thousands) | 
Interest income | $98,771 | $85,813 | $57,858
Interest expense | (117,263) | (97,387) | (117,734)
Gains on deferred compensation plan related assets, net | 10,464 | 14,692 | 17,880
Loss on impairment of investments | — | (42,456) | —
Gains (losses) on extinguishment of debt, net | 118 | 542 | (36,252)
Foreign exchange gains (losses), net | 826 | (3,382) | (569)
Other, net | (11,077) | (19,332) | (11,642)
 | $(18,161) | $(61,510) | $(90,459)


Question: What was the reason for the loss on impairment of investments in the year ended June 24, 2018?
Answer: a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
Net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues.
By location of shipment, in 2019, revenues grew 6.8% in Americas, driven by Power Discrete, remained substantially flat in Asia and decreased 8.6% in EMEA, mainly due to lower sales of Microcontrollers and Power Discrete. In 2018 revenues grew across all regions, led by Asia Pacific and EMEA, mainly due to growth in Imaging and Automotive.
Table:
 | Year Ended December 31, | Year Ended December 31, | Year Ended December 31, | % Variation | % Variation
 | 2019 | 2018 | 2017 | 2019 vs 2018 | 2018 vs 2017
 | (In millions) | (In millions) | (In millions) |  | 
EMEA | $2,265 | $2,478 | $2,142 | (8.6)% | 15.7%
Americas | 1,351 | 1,264 | 1,085 | 6.8 | 16.5
Asia Pacific | 5,940 | 5,922 | 5,120 | 0.3 | 15.7
Total | $9,556 | $9,664 | $8,347 | (1.1)% | 15.8%


Question: What are the average net revenues by Americas for Year Ended December 31?
Answer: 1233.33
Calculation: (1,351+1,264+1,085) / 3
Other Current Assets
The following table presents details of other current assets in our consolidated balance sheets:
Table:
 | As of December 31, | 
 | 2019 | 2018
 | (Dollars in millions) | 
Prepaid expenses | $274 | 307
Income tax receivable | 35 | 82
Materials, supplies and inventory | 105 | 120
Contract assets | 42 | 52
Contract acquisition costs | 178 | 167
Contract fulfillment costs | 115 | 82
Other | 59 | 108
Total other current assets | $808 | 918


Question: What is the change in contract assets in 2019?
Answer: -10
Calculation: 42-52
6. Supplemental Financial Information
Inventories (in millions):
Table:
 | April 26, 2019 | April 26,2018
Purchased components | $ 8 | $ 12
Finished goods | 123 | 110
Inventories | $ 131 | $ 122


Question: What was the percentage change in inventories between 2018 and 2019?
Answer: 7.38
Calculation: (131-122)/122
IBM Working Capital
Working capital decreased $10,200 million from the year-end
2018 position. The key changes are described below:
Current assets decreased $10,726 million ($10,477 million adjusted for currency) due to: • A decline in receivables of $6,769 million ($6,695 million adjusted for currency) driven by a decline in financing receivables of $8,197 million primarily due to the wind down of OEM IT commercial financing operations; partially offset by an increase in other receivables of $989 million primarily related to divestitures; and • A decrease of $3,213 million ($3,052 million adjusted for currency) in cash and cash equivalents, restricted cash, and marketable securities primarily due to retirement of debt.
Current liabilities decreased $526 million ($449 million adjusted
for currency) as a result of:
• A decrease in accounts payable of $1,662 million primarily due to the wind down of OEM IT commercial financing operations; and • A decrease in short-term debt of $1,410 million due to maturities of $12,649 million and a decrease in commercial paper of $2,691 million; partially offset by reclassifications of $7,592 million from long-term debt to reflect upcoming maturities and issuances of $6,334 million; offset by • An increase in operating lease liabilities of $1,380 million as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in deferred income of $861 million ($890 million adjusted for currency).
Table:
($ in millions) |  | 
At December 31: | 2019 | 2018
Current assets | $38,420 | $49,146
Current liabilities | 37,701 | 38,227
Working capital | $   718 | $10,918
Current ratio | 1.02:1 | 1.29:1


Question: What is the average working capital?
Answer: 5818
Calculation: (718 + 10,918) / 2
Capital stock 2019
Capital stock at December 31, 2019, consisted of the following:
The capital stock of the Parent Company is divided into two classes: Class A shares (quota value SEK 5.00) and Class B shares (quota value SEK 5.00). Both classes have the same rights of participation in the net assets and earnings.Class A shares, however, are entitled to one vote per share while Class B shares are entitled to one tenth of one vote per share.
At December 31, 2019, the total number of treasury shares was 19,853,247 (37,057,039 in 2018 and 50,265,499 in 2017) Class B shares.
Table:
Capital stock |  | 
Parent Company | Number of shares | Capital stock (SEK million)
Class A shares | 261,755,983 | 1,309
Class B shares | 3,072,395,752 | 15,363
Total | 3,334,151,735 | 16,672


Question: What is the difference in the number of shares between class A and class B?
Answer: 2810639769
Calculation: 3,072,395,752-261,755,983
16. Net Loss Per Share
Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period, less shares subject to repurchase, and excludes any dilutive effects of options, warrants and unvested restricted stock. Dilutive earnings per share is calculated by dividing net income by the weighted average number of common shares used in the basic earnings per share calculation plus the dilutive effect of shares subject to options, warrants and unvested restricted stock.
The following table presents the calculation of basic and diluted net loss per share (in thousands, except per share data):
Potentially dilutive common shares from employee incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options, the assumed vesting of outstanding restricted stock units, and the assumed issuance of common stock under the ESPP. Weighted stock options outstanding with an exercise price higher than the Company's average stock price for the periods presented are excluded from the calculation of diluted net loss per share since the effect of including them would have been anti-dilutive due to the net loss position of the Company during the periods presented.
Table:
 |  | Year Ended | 
 | June 30,
2019 | June 30,
2018 | June 30,
2017
Net loss | $(25,853) | $(46,792) | $(1,744)
Weighted-average shares used in per share calculation - basic and diluted | 117,954 | 114,221 | 108,273
Net loss per share - basic and diluted | $(0.22) | $(0.40) | $(0.02)


Question: How many years did the basic and diluted Weighted-average shares used in per share calculation exceed 100,000 thousand?
Answer: 3
Calculation: 2019##2018##2017
in direct competition with other co2 pipelines . we also compete with other interest owners in the mcelmo dome unit and the bravo dome unit for transportation of co2 to the denver city , texas market area . terminals our terminals segment includes the operations of our petroleum , chemical , ethanol and other liquids terminal facilities ( other than those included in the products pipelines segment ) and all of our coal , petroleum coke , fertilizer , steel , ores and other dry-bulk material services facilities , including all transload , engineering , conveying and other in-plant services . our terminals are located throughout the u.s . and in portions of canada . we believe the location of our facilities and our ability to provide flexibility to customers help attract new and retain existing customers at our terminals and provide us opportunities for expansion . we often classify our terminal operations based on the handling of either liquids or dry-bulk material products . in addition , we have jones act qualified product tankers that provide marine transportation of crude oil , condensate and refined products in the u.s . the following summarizes our terminals segment assets , as of december 31 , 2014 : number capacity ( mmbbl ) .

Table:
 | number | capacity ( mmbbl )
liquids terminals | 39 | 78.0
bulk terminals | 78 | n/a
materials services locations | 8 | n/a
jones act qualified tankers | 7 | 2.3
competition we are one of the largest independent operators of liquids terminals in the u.s , based on barrels of liquids terminaling capacity .
our liquids terminals compete with other publicly or privately held independent liquids terminals , and terminals owned by oil , chemical and pipeline companies .
our bulk terminals compete with numerous independent terminal operators , terminals owned by producers and distributors of bulk commodities , stevedoring companies and other industrial companies opting not to outsource terminal services .
in some locations , competitors are smaller , independent operators with lower cost structures .
our rail transloading ( material services ) operations compete with a variety of single- or multi-site transload , warehouse and terminal operators across the u.s .
our jones act qualified product tankers compete with other jones act qualified vessel fleets .
table of contents .

Question: what is the average capacity per jones act qualified tanker in mmbbl?
Answer: .33
Calculation: divide(2.3, 7)