hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
It rewards executives subject to performance against three equally weighted measures over a three year performance period:
Relative TSR is used as a measure in our LTI plan to align executive outcomes and long‐term shareholder value creation. The peer group is the ASX30 excluding metals and mining companies. Peer group ranking at the 75th percentile or higher 100% vesting is achieved and ranking at the median 50% vesting is achieved. Between the 75th  and median, pro-rata vesting is achieved from 50% to 100%. Peer group ranking below the median results in zero vesting.
Sales per square metre measures sales productivity improvements across the Food and Drinks businesses. Efficient use of our physical network for in‐store and online sales is core to our success.
ROFE is an important measures to drive behaviours consistent with the delivery of long‐term shareholder value. ROFE improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets, which is important for a business that is building capabilities for the future. Lease‐adjusted ROFE measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings. We adjust for leases to recognise that a very significant portion of our sites are leased. This approach is also similar to the accounting standard definition of ROFE that will change to incorporate a lease-adjusted definition from F20.
The Sales/SQM and ROFE targets are published following the end of the performance period given the commercial sensitivity of this information.
Table:
 | rTSR | SALES/SQM | ROFE
Entry | 16.66% | 6.66% | 6.66%
Target | n/a | 20% | 20%
Stretch | 33.33% | 33.33% | 33.33%


Question: What is the difference for rTSR between Stretch and Entry?
Answer: 16.67
Calculation: 33.33% - 16.66%
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 6. Property, Equipment and Software
Property, equipment and software were as follows as of the dates indicated.
Table:
 | December 31, | 
 | 2019 | 2018
Furniture | $2,907 | $2,813
Leasehold improvements | 4,902 | 4,171
Computer hardware | 2,494 | 2,923
Software | 20,126 | 8,344
Total property, equipment and software, at cost | 30,429 | 18,251
Less: accumulated depreciation | (5,701) | (5,462)
Less: accumulated amortization | (6,419) | (2,557)
Total property, equipment and software, net | $18,309 | $10,232


Question: What was the percentage change in the net Total property, equipment and software between 2018 and 2019?
Answer: 78.94
Calculation: (18,309-10,232)/10,232
december 18 , 2007 , we issued an additional 23182197 shares of common stock to citadel . the issuances were exempt from registration pursuant to section 4 ( 2 ) of the securities act of 1933 , and each purchaser has represented to us that it is an 201caccredited investor 201d as defined in regulation d promulgated under the securities act of 1933 , and that the common stock was being acquired for investment . we did not engage in a general solicitation or advertising with regard to the issuances of the common stock and have not offered securities to the public in connection with the issuances . see item 1 . business 2014citadel investment . performance graph the following performance graph shows the cumulative total return to a holder of the company 2019s common stock , assuming dividend reinvestment , compared with the cumulative total return , assuming dividend reinvestment , of the standard & poor 2019s ( 201cs&p 201d ) 500 and the s&p super cap diversified financials during the period from december 31 , 2002 through december 31 , 2007. .

Table:
 | 12/02 | 12/03 | 12/04 | 12/05 | 12/06 | 12/07
e*trade financial corporation | 100.00 | 260.29 | 307.61 | 429.22 | 461.32 | 73.05
s&p 500 | 100.00 | 128.68 | 142.69 | 149.70 | 173.34 | 182.87
s&p super cap diversified financials | 100.00 | 139.29 | 156.28 | 170.89 | 211.13 | 176.62
2022 $ 100 invested on 12/31/02 in stock or index-including reinvestment of dividends .
fiscal year ending december 31 .
2022 copyright a9 2008 , standard & poor 2019s , a division of the mcgraw-hill companies , inc .
all rights reserved .
www.researchdatagroup.com/s&p.htm .

Question: what was the difference in percentage cumulative total return between e*trade financial corporation and s&p super cap diversified financials for the five years ended 12/07?
Answer: 103.57%
Calculation: subtract(73.05, const_100), divide(#0, const_100), subtract(176.62, const_100), divide(#2, const_100), subtract(#1, #3)
Review of operations
The Group’s operating performance for the fiscal year compared to last year is as follows:
1. The Directors believe the information additional to IFRS measures included in the report is relevant and useful in measuring the financial performance of the Group. These include: EBITDA, NPATA and EPSa. These measures have been defined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
In 2019 the business continued to deliver strong results after the record 2018 year. Revenues and EBITDA were in line with guidance. Further details on the Group’s results are outlined in the Chairperson and Chief Executive Officer’s Joint Report on page 2.
On 1 June 2019, Hansen acquired the Sigma Systems business (Sigma) and one month of these results are included in the FY19 result. Also included in the results are the transaction and other restructuring costs related to the acquisition, which we have identified as separately disclosed items in our results.
This acquisition has also resulted in the re-balancing of the Group’s market portfolio which, post the acquisition of Enoro in FY18, was initially weighted towards the Utilities sector. With Sigma’s revenues concentrated in the Communications sector, the Group’s revenue portfolio is now re-balanced to ensure greater diversification across multiple industries, regions and clients.
The Group has generated operating cash flows of $39.7 million, which has been used to retire external debt and fund dividends of $12.6 million during the financial year. With the introduction of a higher level of debt in June 2019 to fund the Sigma acquisition, the Group has, for the first time, used the strength of the Group’s balance sheet to fund 100% of an acquisition. With the Group’s strong cash generation, Hansen is well placed to service and retire the debt over the coming years.
Table:
 | 2019 | 2018 | 
 | A$ Million | A$ Million | Variance %
Operating revenue | 231.3 | 230.8 | 0.2%
EBITDA1 | 53.0 | 59.3 | (10.6%)
NPAT | 21.5 | 28.9 | (25.6%)
NPATA1 | 31.2 | 38.0 | (17.9%)
Basic earnings per share (EPS) (cents) | 10.9 | 14.8 | (26.4%)
Basic EPSa1 (cents) | 15.8 | 19.4 | (18.6%)


Question: What was the Operating revenue for 2019?
Answer: 231.3
Restricted Share Units
The following table illustrates the number and WASP on date of award, and movements in, restricted share units (“RSUs”) and cash-based awards granted under the 2015 LTIP:
RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant.
Table:
 | Year-ended 31 March 2019 |  | Year-ended 31 March 2018 | 
 | Number | WASP | Number | WASP
Restricted share units | 000’s | £ pence | 000’s | £ pence
Outstanding at the start of the year | 14,840 | 316.09 | 15,350 | 215.92
Awarded | 8,749 | 478.44 | 6,337 | 453.14
Forfeited | (1,421) | 426.11 | (1,421) | 284.15
Released | (6,822) | 309.77 | (5,426) | 218.49
Outstanding at the end of the year | 15,346 | 401.27 | 14,840 | 316.09


Question: What are the types of movements in restricted share units (“RSUs”) and cash-based awards in the table?
Answer: Awarded, Forfeited, Released
Global Services
Adjusteda revenue £4,735m
£4,735m
Adjusteda operating profit
£135m
Global Services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape. Customers’ demands continue to evolve towards more flexible, on-demand models and new cloud-based and software-defined networking solutions. We continue to execute our Digital Global Services transformation programme to focus our business, standardise our operations, transform our underlying infrastructure, and provide innovative solutions to address the changing demands of our customers. We are focused on around 800 multinational companies and financial institutions served by three global industry verticals.
Adjusteda revenue for the year was down 6%, in line with our strategy to de-emphasise low margin business and including the impact of divestments. This includes a £35m negative impact from foreign exchange movements, primarily reflecting lower IP Exchange volumes and equipment sales.
Adjusteda operating costs for the year were down 8% mainly reflecting the decline in IP Exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme. Adjusteda EBITDA for the year was up £71m reflecting the reduction in operating costs and certain one-offs, more than offsetting the impact of lower revenue.
Depreciation and amortisation was down 13% for the year due to closure of certain projects in the prior year.
Capital expenditure was down 12% for the year reflecting ongoing rationalisation and our strategy to become a more asset light business. Normalised free cash flowb for the year improved by 151% to £296m, reflecting higher EBITDA, lower capital expenditure and improved working capital.
Total order intake was £3.3bn, down 15% year on year continuing to reflect a shift in customer behaviour, including shorter contract lengths and greater prevalence of usage-based terms.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.
Table:
 | 2019 (IFRS 15) | 2018 (IAS 18) | Change | 
Year to 31 March | £m | £m | £m | %
Adjusted a revenue | 4,735 | 5,013 | (278) | (6)
Adjusted a operating costs | 4,230 | 4,579 | (349) | (8)
Adjusted a EBITDA | 505 | 434 | 71 | 16
Depreciation & amortisation | 370 | 424 | (54) | (13)
Adjusted a operating profit | 135 | 10 | 125 | 1,250
Capital expenditure | 245 | 278 | (33) | (12)
Normalised free cash flow b | 296 | 118 | 178 | 151


Question: What was the average Adjusted EBITDA for 2018 and 2019?
Answer: 469.5
Calculation: (505 + 434) / 2
The following table summarizes net revenues by significant product and services categories:
Endpoint and information protection products include endpoint security, advanced threat protection, and information protection solutions and their related support services. Network and web security products include network security, web security, and cloud security solutions and their related support services. WSS and PKI products consist of the solutions we divested on October 31, 2017. Other products and services primarily consist of email security products, managed security services, consulting, and other professional services.
Consumer security products include Norton security, Norton Secure VPN, and other consumer security solutions. Identity and information protection products include LifeLock identity theft protection and other information protection solutions.
Products and service revenue information
Table:
 |  | Year Ended | 
(in millions) | March 29, 2019 | March 30, 2018 | March 31, 2017
Enterprise Security: |  |  | 
Endpoint and information protection | $1,027 | $983 | $947
Network and web security | 748 | 782 | 451
WSS and PKI | - | 238 | 422
Other products and services | 548 | 551 | 535
Total Enterprise Security | $2,323 | $2,554 | $2,355
Consumer Cyber Safety: |  |  | 
Consumer security | $1,471 | $1,504 | $1,527
Identity and information protection | 937 | 776 | 137
Total Consumer Cyber Safety | 2,408 | 2,280 | 1,664
Total net revenues | $4,731 | $4,834 | $4,019


Question: What is the Total net revenues for year ended march 29, 2019?
Answer: $4,731
A.2.6 Calculation of return on capital employed
For purposes of calculating ROCE in interim periods, income before interest after tax is annualized. Average capital employed is determined using the average of the respective balances as of the quarterly reporting dates for the periods under review.
[1] Item Other interest expenses / income, net primarily consists of interest relating to corporate debt, and related hedging activities, as well as interest income on corporate assets.
Table:
(in millions of €) | 2019 | 2018
Net income | 5,648 | 6,120
Less: Other interest expenses / income, net 1 | (529) | (482)
Plus: SFS Other interest expenses / income | 763 | 721
Plus: Net interest expenses related to provisions for pensions and similar |  | 
obligations | 148 | 164
Less: Interest adjustments |  | 
(discontinued operations) | – | –
Less: Taxes on interest adjustments |  | 
(tax rate (flat) 30%) | (115) | (121)
(I) Income before interest after tax | 5,916 | 6,401
(II) Average capital employed | 53,459 | 50,715
(I) / (II) ROCE | 11.1 % | 12.6 %


Question: How is the Average capital employed is determined ?
Answer: using the average of the respective balances as of the quarterly reporting dates for the periods under review.
Note 8 – Property, Plant and Equipment
As of December 31, 2019 and 2018, property, plant and equipment was comprised of the following:
Depreciation expense was $12.5 million, $12.7 million and $12.8 million for the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded in cost of sales, selling, general and administrative expense and research and development expense in the consolidated statements of income.
We assess long-lived assets used in operations for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the undiscounted cash flows estimated to be generated by the asset are less than the asset’s carrying value. During the year ended December 31, 2019, the Company recognized impairment charges of $3.9 million related to the abandonment of certain information technology projects in which we had previously capitalized expenses related to these projects. The impairment charges were determined based on actual costs incurred as part of the projects. No impairment charges were recognized during the years ended December 31, 2018 and 2017.
Table:
(In thousands) | 2019 | 2018
Land | $4,575 | $4,575
Building and land improvements | 34,797 | 34,379
Building | 68,157 | 68,183
Furniture and fixtures | 19,959 | 19,831
Computer hardware and software | 74,399 | 92,071
Engineering and other equipment | 130,430 | 127,060
Total Property, Plant and Equipment | 332,317 | 346,099
Less accumulated depreciation | (258,609) | (265,464)
Total Property, Plant and Equipment, net | $73,708 | $80,635


Question: What was the depreciation expense in 2019?
Answer: $12.5 million
(11) Other Non-Current Assets
Other non-current assets consist of the following (in millions):
Table:
 | December 31, | 
 | 2019 | 2018
Property records database | $60.1 | $59.9
Contract assets | 37.8 | 17.0
Right-of-use assets | 26.4 | —
Deferred compensation plan related assets | 15.2 | 11.1
Unbilled receivables | 3.5 | 5.0
Prepaid expenses | 8.1 | 18.3
Unrealized gains on interest rate swaps | — | 6.2
Other | 7.7 | 4.3
Other non-current assets | $158.8 | $121.8


Question: What was the amount of right-of-use assets in 2019?
Answer: 26.4
Adoption of ASC 606
On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, applying the modified retrospective method to all contracts not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period.
The impact of adopting the standard primarily related to a change in the timing of revenue recognition for voyage charter contracts. In the past, the Company recognized revenue from voyage charters ratably over the estimated length of each voyage, calculated on a discharge-to-discharge basis.
Under the new standard, the Company recognizes revenue from voyage charters ratably over the estimated length of each voyage, calculated on a load-to-discharge basis. In addition, the adoption of ASC 606 resulted in a corresponding change in the timing of recognition of voyage expenses for voyage charter contracts.
The cumulative effect of the changes made to the Company's consolidated January 1, 2018 balance sheet for the adoption of ASC 606 was as follows:
For the year ended December 31, 2018, revenues increased by $1,418, net income increased by $1,101 and basic and diluted net income per share increased by $0.01 as a result of applying ASC 606.
Table:
 | Balance at December 31, 2017 | Adjustments Due to ASC 606 | Balance at January 1, 2018
Assets |  |  | 
Voyage receivables | $24,209 | $1,336 | $25,545
Liabilities |  |  | 
Deferred income taxes | 83,671 | (108) | 83,563
Equity |  |  | 
Accumulated deficit | (265,758) | (1,228) | (266,986)


Question: How much did net income increased for the year ended December 31, 2018 as a result of applying ASC 606?
Answer: $1,101
Cubic Mission Solutions
Sales: CMS sales increased 23% to $207.0 million in fiscal 2018 compared to $168.9 million in 2017. The increase in sales was primarily due to increased orders and shipments of expeditionary satellite communications products, tactical networking products, and Command and Control, Intelligence, Surveillance and Reconnaissance (C2ISR) products and services. Businesses acquired during fiscal years 2018 and 2017 whose operations are included in our CMS operating segment had sales of $5.6 million and $1.5 million for fiscal years 2018 and 2017, respectively.
Amortization of Purchased Intangibles: Amortization of purchased intangibles included in the CMS results amounted to $20.8 million in 2018 and $23.6 million in 2017. The $2.8 million decrease in amortization expense is related to purchased intangible assets that are amortized based upon accelerated methods.
Operating Income: CMS had an operating loss of $0.1 million in 2018 compared to $9.3 million in 2017. CMS realized increased profits from expeditionary satellite communications products, tactical networking products, and C2ISR products and services. As mentioned above, amortization of purchased intangibles decreased to $20.8 million in 2018 compared to $23.6 million in 2017. CMS increased R&D expenditures between 2017 and 2018 by $10.8 million, primarily driven by development of new antenna technologies. Businesses acquired by CMS in fiscal years 2018 and 2017 incurred operating losses of $4.7 million in fiscal 2018 compared to $2.9 million in fiscal 2017. Included in the operating loss incurred by acquired businesses are acquisition transaction costs of $1.6 million and $1.8 million incurred in fiscal years 2018 and 2017, respectively.
Adjusted EBITDA: CMS Adjusted EBITDA increased 82% to $26.2 million in 2018 compared to $14.4 million in 2017.
The increase in CMS Adjusted EBITDA was primarily due to the same items described in the operating income section
above, excluding the changes in amortization expense and acquisition transaction costs discussed above as such items are
excluded from Adjusted EBITDA.
Table:
 | Fiscal 2018 | Fiscal 2017 | % Change
 |  | (in millions) | 
Sales | $  207.0 | $  168.9 | 23 %
Operating loss | (0.1) | (9.3) | (99)
Adjusted EBITDA | 26.2 | 14.4 | 82


Question: What did the increase in expeditionary satellite communications products, tactical networking products, C2ISR products and services result in?
Answer: increase in sales, increased profits
The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell’s acquisition of EMC during fiscal 2016. VMware’s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented.
The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Total revenue | $777 | $639 | $474
Operating income | (287) | (247) | (239)
Net income | (204) | (832) | (234)
Net income attributable to VMware | (148) | (772) | (222)
Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B | $(0.63) | $(1.95) | $(0.56)
Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B | $(0.67) | $(1.93) | $(0.56)
Other comprehensive income (loss) | $— | $(26) | $35


Question: What was the percentage change in net income between 2019 and 2020?
Answer: -75.48
Calculation: (-204-(-832))/-832
The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent).
External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent).
The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense.
Table:
($ in millions) |  |  | 
For the year ended December 31: | 2018 | 2017 | Yr.-to-Yr. Percent Change
Results of Operations |  |  | 
External revenue | $1,590 | $1,696 | (6.3)%
Internal revenue | 1,610 | 1,471 | 9.5
Total revenue | $3,200 | $3,168 | 1.0%
Pre-tax income | $1,361 | $1,278 | 6.5%


Question: What is the average of Internal Revenue?
Answer: 1540.5
Calculation: (1,610+1,471) / 2
Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands):
Net sales in APAC decreased 4% (increased 2% excluding the effects of fluctuating foreign currency rates), or $6.7 million, in 2019 compared to 2018. In APAC, increases in hardware and services net sales year over year were offset by a decrease in software net sales during 2019 compared to 2018. The changes were the result of the following:
• Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category.
• Continued trend toward higher sales of cloud solution offerings that are recorded on a net sales recognition basis in the services net sales category resulted in declines in the software net sales category.
• Higher volume of net sales of cloud solution offerings and software referral fees that are recorded on a net sales recognition basis positively impacted services net sales. Additionally, there were contributions from Insight delivered services from increased net sales of our digital innovation solutions offering.
Table:
 | APAC |  | 
Sales Mix | 2019 | 2018 | %Change
Hardware | $34,965 | $29,496 | 19%
Software | 92,988 | 107,363 | (13%)
Services | 52,288 | 50,055 | 4%
 | $180,241 | $186,914 | (4%)


Question: How much did net sales in decreased in 2019 compared to 2018?
Answer: $6.7 million