hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
O. Accrued Expenses and Other
Accrued expenses and other as of the periods presented consisted of the following (table in millions)
(1) Other primarily consists of litigation accrual, leases accrual, income tax payable and indirect tax accrual.
Accrued partner liabilities primarily relate to rebates and marketing development fund accruals for channel partners, system vendors and systems integrators. Accrued partner liabilities also include accruals for professional service arrangements for which VMware intends to leverage channel partners to directly fulfill the obligation to its customers.
As of January 31, 2020, other included $237 million litigation accrual related to Cirba patent and trademark infringement lawsuit and $155 million accrual for amounts owed to dissenting shareholders in connection with the Pivotal acquisition. Refer to Note E and Note B, respectively, for more information.
Table:
 | January 31, 2020 | February 1, 2019
Accrued employee related expenses | $845 | $780
Accrued partner liabilities | 181 | 207
Customer deposits | 247 | 239
Other(1) | 878 | 438
Total | $2,151 | $1,664


Question: What was the change in the total accrued expenses between 2019 and 2020?
Answer: 29.27
Calculation: (2,151-1,664)/1,664
10. Tax
The tax charge for the year ended 31 December 2019 was $11.6 million (2018 $5.4 million). This was after a prior year tax charge of $0.1 million and a tax credit on the adjusting items of $0.7 million (2018 prior year credit of $1.5 million and tax credit on adjusting items of $5.2 million). Excluding the prior year and tax credit on adjusting items, the effective tax rate was 13.0 per cent (2018 15.4 per cent).
Table:
 | 2019 | 2018
 | $ million | $ million
Tax charge in the income statement |  | 
Current income tax |  | 
UK tax | 0.3 | 0.1
Foreign tax | 9.2 | 6.2
Amounts underprovided/(overprovided) in previous years | 0.3 | (1.2)
Total current income tax charge | 9.8 | 5.1
Deferred tax |  | 
Recognition of deferred tax assets | (1.5) | (0.8)
Reversal of temporary differences | 3.5 | 1.4
Adjustments in respect of prior years | (0.2) | (0.3)
Total deferred tax charge | 1.8 | 0.3
Tax charge in the income statement | 11.6 | 5.4


Question: What was the change in the tax charge in the income statement?
Answer: 6.2
Calculation: 11.6-5.4
NOTE 9. ACCOUNTS RECEIVABLE
A significant percentage of our accounts receivable is derived from sales to a limited number of large multinational semiconductor device manufacturers located throughout the world. In order to monitor potential expected credit losses, we perform ongoing credit evaluations of our customers’ financial condition.
The carrying amount of accounts receivable is as follows:
Table:
 | December 31, | 
 | 2018 | 2019
Current | 154,607 | 171,866
Overdue <30 days | 8,802 | 19,977
Overdue 31-60 days | 2,258 | 2,076
Overdue 61-120 days | 3,507 | 1,599
Overdue >120 days | 4,276 | 4,017
Total | 173,450 | 199,535


Question: What is the time period with the greatest carrying amount of accounts receivable for 2019?
Answer: Current
Calculation: For COL4 rows 3 to 7 find the largest number and the corresponding time period in COL2
Foreign Currency Exchange Rate Risk
As part of managing the exposure to changes in foreign currency exchange rates, we utilize cross-currency swap contracts and foreign currency forward contracts, a portion of which are designated as cash flow hedges. The objective of these contracts is to minimize impacts to cash flows and profitability due to changes in foreign currency exchange rates on intercompany and other cash transactions. We expect that significantly all of the balance in accumulated other comprehensive income (loss) associated with the cash flow hedge-designated instruments addressing foreign exchange risks will be reclassified into the Consolidated Statement of Operations within the next twelve months.
During fiscal 2015, we entered into cross-currency swap contracts with an aggregate notional value of €1,000 million to reduce our exposure to foreign currency exchange rate risk associated with certain intercompany loans. Under the terms of these contracts, which have been designated as cash flow hedges, we make interest payments in euros at 3.50% per annum and receive interest in U.S. dollars at a weighted-average rate of 5.33% per annum. Upon the maturity of these contracts in fiscal 2022, we will pay the notional value of the contracts in euros and receive U.S. dollars from our counterparties. In connection with the cross-currency swap contracts, both counterparties to each contract are required to provide cash collateral.
At fiscal year end 2019, these cross-currency swap contracts were in an asset position of $19 million and were recorded in other assets on the Consolidated Balance Sheet. The cross-currency swap contracts were in a liability position of $100 million and were recorded in other liabilities on the Consolidated Balance Sheet at fiscal year end 2018. At fiscal year end 2019 and 2018, collateral received from or paid to our counterparties approximated the derivative positions and was recorded in accrued and other current liabilities (when the contracts are in an asset position) or prepaid expenses and other current assets (when the contracts are in a liability position) on the Consolidated Balance Sheets. The impacts of these cross-currency swap contracts were as follows:
(1) Gains and losses excluded from the hedging relationship are recognized prospectively in selling, general, and administrative expenses and are offset by losses and gains generated as a result of re-measuring certain intercompany loans to the U.S. dollar.
Table:
 |  | Fiscal | 
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Gains (losses) recorded in other comprehensive income (loss) | $ 53 | $  (25) | $ (20)
Gains (losses) excluded from the hedging relationship (1) | 66 | 21 | (58)


Question: What was the change in Gains excluded from the hedging relationship in 2019 from 2018?
Answer: 45
Calculation: 66-21
(c) Allowance for Credit Loss Rollforward
The allowances for credit loss and the related financing receivables are summarized as follows (in millions):
Table:
 |  |  | CREDIT LOSS ALLOWANCES | 
 | Lease Receivables | Loan Receivables | Financed Service Contracts | Total
Allowance for credit loss as of July 28, 2018 | $135 | $60 | $10 | $205
Provisions (benefits) | (54) | 11 | 27 | (16)
Recoveries (write-offs), net | (14) | — | (28) | (42)
Foreign exchange and other | (21) | — | — | (21)
Allowance for credit loss as of July 27, 2019 | $46 | $71 | $9 | $126


Question: What was the percentage change in the total allowance for credit loss between 2018 and 2019?
Answer: -38.54
Calculation: (126-205)/205
18 2015 annual report performance graph the following chart presents a comparison for the five-year period ended june 30 , 2015 , of the market performance of the company 2019s common stock with the s&p 500 index and an index of peer companies selected by the company : comparison of 5 year cumulative total return among jack henry & associates , inc. , the s&p 500 index , and a peer group the following information depicts a line graph with the following values: .

Table:
 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015
jkhy | 100.00 | 127.44 | 148.62 | 205.60 | 263.21 | 290.88
peer group | 100.00 | 136.78 | 148.10 | 174.79 | 239.10 | 301.34
s&p 500 | 100.00 | 130.69 | 137.81 | 166.20 | 207.10 | 222.47
this comparison assumes $ 100 was invested on june 30 , 2010 , and assumes reinvestments of dividends .
total returns are calculated according to market capitalization of peer group members at the beginning of each period .
peer companies selected are in the business of providing specialized computer software , hardware and related services to financial institutions and other businesses .
companies in the peer group are aci worldwide , inc. , bottomline technology , inc. , broadridge financial solutions , cardtronics , inc. , convergys corp. , corelogic , inc. , dst systems , inc. , euronet worldwide , inc. , fair isaac corp. , fidelity national information services , inc. , fiserv , inc. , global payments , inc. , heartland payment systems , inc. , moneygram international , inc. , ss&c technologies holdings , inc. , total systems services , inc. , tyler technologies , inc. , verifone systems , inc. , and wex , inc. .
micros systems , inc .
was removed from the peer group as it was acquired in september 2014. .

Question: for the 2010 , what was the cumulative total return on jkhy?
Answer: 27.44
Calculation: subtract(127.44, 100.00)
Geographic and Other Information
Revenue by geographic region, based on ship-to destinations, was as follows (in thousands):
The United States represented 56%, 58% and 58% of revenue for 2019, 2018 and 2017, respectively. Revenue in the United Kingdom was $159.9 million in 2019 and $196.0 million in 2017, representing 11% of revenue in 2019 and 12% of revenue for 2017. Revenue in the United Kingdom was less than 10% of revenue in 2018. No other single country represented more than 10% of revenue during these periods. As of December 31, 2019 and 2018, long-lived assets, which represent property and equipment, located outside the United States were $27.9 million and $36.9 million, respectively.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
United States | $799,016 | $880,534 | $944,052
Americas excluding United States | 94,961 | 101,282 | 116,330
Europe, Middle East, and Africa | 410,485 | 384,196 | 440,135
Asia Pacific | 130,326 | 145,971 | 115,002
Total | $1,434,788 | $1,511,983 | $1,615,519


Question: What is the value of long-lived assets located outside the United States as of December 31, 2018?
Answer: $36.9 million
4. Income Taxes
Provision for Income Taxes
Income tax expense (benefit) is summarized below (in thousands):
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Current: |  |  | 
Domestic–federal | $(23,675) | $69,080 | $2,436
Domestic–state | 1,383 | 134 | 12
Foreign | 175,993 | 178,790 | 188,872
Total current | 153,701 | 248,004 | 191,320
Deferred: |  |  | 
Domestic–federal | (8,000) | (24,342) | 253
Domestic–state | (2,202) | 93 | 30
Foreign | 17,731 | 62,105 | (62,537)
Total deferred | 7,529 | 37,856 | (62,254)
Total income tax expense | $161,230 | $285,860 | $129,066


Question: What was the percentage change in the total income tax expense between 2018 and 2019?
Answer: -43.6
Calculation: ($161,230-$285,860)/$285,860
NOTE 5—PROPERTY AND EQUIPMENT, NET
Property and equipment, net, consists of the following as of December 31, 2019 and 2018:
Depreciation for the years ended December 31, 2019 and December 31, 2018 was $870,000 and $704,000, respectively. Cost basis of assets disposed for the years ended December 31, 2019 and December 31, 2018 was $31,000 and $773,000, respectively. The disposals in 2018 were primarily a result of relocating our corporate offices and writing off the fully amortized leasehold improvements related to our former office.
Table:
 | 2019 | 2018
Cost: |  | 
Computers, peripheral and scientific equipment | $1,654,000 | $1,350,000
Software | 2,131,000 | 1,749,000
Leasehold improvements | 310,000 | 294,000
Office furniture and equipment | 424,000 | 391,000
 | 4,519,000 | 3,784,000
Less: Accumulated depreciation and amortization | (2,634,000 ) | (1,797,000 )
Property and equipment, net | $ 1,885,000 | $1,987,000


Question: Which year has a higher depreciation?
Answer: 2019
Calculation: $870,000 > $704,000
Liquidity, Going Concern and Capital Resources
See Note 1 of our Notes to Consolidated Financial Statements for a discussion of liquidity.
Cash used in operating activities of continuing operations is presented below (in thousands).
We used $13.5 million in operating cash during 2019, compared to $5.2 million of operating cash in 2018. We also funded $4.4 million of capital expenditures in 2019, compared to $3.3 million in the prior year. These capital expenditures relate primarily to our capacity expansion and debottlenecking at Golden Ridge, leasehold improvements at our Riverside facility, and our specialty ingredients’ equipment in our Dillon plant. Offsetting these uses of cash was $19.4 million of proceeds from issuances of common stock and a prefunded warrant, as well as $2.2 million of proceeds from option and warrant exercises.
As of December 31, 2019, our cash and cash equivalents balance was $8.4 million (see Note 1), compared to $7.0 million and $0.2 million of restricted cash as of December 31, 2018. As of December 31, 2019, management believes the Company has sufficient capital reserves and borrowing capacity to fund the operations of the business; however, we may seek external sources of funding for investment initiatives and/or general operations if we determine that is the best course of action.
Table:
 | Year Ended December 31 | 
 | 2019 | 2018
Cash flow from operating activities of continuing operations: |  | 
Loss from continuing operations | $ (13,735) | $ (8,101)
Adjustments to reconcile net loss to net cash used in operating activities: |  | 
Depreciation and amortization | 1,930 | 773
Stock and share-based compensation | 1,360 | 886
Settlement with Sellers of Golden Ridge | ( 849) | -
Provision for bad debts | 472 | -
Other | 13 | (14)
Changes in operating assets and liabilities: |  | 
Accounts receivable | (1,102) | 331
Inventories | 332 | (138)
Accounts payable and accrued expenses | (296) | 935
Commodities payable | (1,340) | 176
Other | (235) | (89)
Net cash used in operating activities of continuing operations | $(13,450) | $(5,241)


Question: What are the respective adjustments to stock and share-based compensation in 2018 and 2019?
Answer: 886, 1,360
25. Loans and other borrowings continued
Net Debt
Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged.
Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below.
A reconciliation from the most directly comparable IFRS measure to net debt is given below.
Table:
At 31 March | 2019 £m | 2018 £m | 2017 £m
Loans and other borrowings | 16,876 | 14,275 | 12,713
Less: |  |  | 
Cash and cash equivalents | (1,666) | (528) | (528)
Current asset investments | (3,214) | (3,022) | (1,520)
 | 11,996 | 10,725 | 10,665
Adjustments: |  |  | 
To retranslate debt balances at swap rates where hedged by currency swaps | (701) | (874) | (1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments | (260) | (224) | (314)
Net debt | 11,035 | 9,627 | 8,932


Question: How is net debt calculated?
Answer: loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents
Pensions
As of June 30, 2019, our total unfunded pension plan obligations were $77.5 million, of which $2.3 million is payable within the next twelve months. We expect to be able to make the long-term and short-term payments related to these obligations in the normal course of operations.
Our anticipated payments under our most significant plans for the fiscal years indicated below are as follows:
For a detailed discussion on pensions, see note 11 "Pension Plans and Other Post Retirement Benefits" to our Consolidated Financial Statements.
Table:
 |  | Fiscal years ending June 30, | 
 | CDT | GXS GER | GXS PHP
2020 | $675 | $1,012 | $161
2021 | 758 | 1,011 | 153
2022 | 832 | 1,044 | 352
2023 | 933 | 1,043 | 208
2024 | 1,041 | 1,050 | 272
2025 to 2028 | 6,009 | 5,308 | 2,389
Total | $10,248 | $10,468 | $3,535


Question: What is the Total CDT for all years?
Answer: 10,248
The Corporation’s segment profit (loss) is reported in two operating segments: Canadian broadband services and American broadband services. The reporting structure reflects how the Corporation manages its business activities to make decisions about resources to be allocated to the segments and to assess their performance.
The Canadian and American broadband services segments provide a wide range of Internet, video and telephony services primarily to residential customers as well as business services across their coverage areas. The Canadian broadband services activities are carried out by Cogeco Connexion in the provinces of Québec and Ontario and the American broadband services activities are carried out by Atlantic Broadband in 11 states: Connecticut, Delaware, Florida, Maine, Maryland, New Hampshire, New York, Pennsylvania, South Carolina, Virginia and West Virginia.
The previously reported Business ICT services segment, comprised of the Cogeco Peer 1 operations, is now reported in discontinued operations following the sale on April 30, 2019 of the Cogeco Peer 1 subsidiary. Information about the discontinued segment is provided in Note 8.
The Corporation and its chief operating decision maker assess the performance of each operating segment based on its segment profit (loss), which is equal to revenue less operating expenses. The other expenses, except for management fees, financial expense and income taxes, are reported by segment solely for external reporting purposes.
(1) Revenue by geographic market includes $1,294,967 in Canada and $1,036,853 in the United States. (2) Comprised of restructuring costs within the Canadian broadband services segment and acquisition and integration costs related to the FiberLight network acquisition in the American broadband services segment.
Table:
Year ended August 31, 2019 | Canadian broadband services | American broadband services | Inter-segment eliminations and other | Consolidated
(In thousands of Canadian dollars) | $ | $ | $ | $
Revenue (1) | 1,294,967 | 1,036,853 | — | 2,331,820
Operating expenses | 606,286 | 571,208 | 26,486 | 1,203,980
Management fees – Cogeco Inc. | — | — | 19,900 | 19,900
Segment profit (loss) | 688,681 | 465,645 | (46,386) | 1,107,940
Integration, restructuring and acquisition costs (2) | 9,299 | 1,851 | — | 11,150
Depreciation and amortization | 254,345 | 226,301 | 79 | 480,725
Financial expense |  |  |  | 175,502
Profit before income taxes |  |  |  | 440,563
Income taxes |  |  |  | 83,655
Profit for the year from continuing operations |  |  |  | 356,908
Acquisition of property, plant and equipment | 241,940 | 192,605 | — | 434,545


Question: Where is the activities of Canadian broadband services carried out?
Answer: Québec and Ontario
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL
A. Remuneration to Managing Director, Whole-time Directors and / or Manager:
Table:
 |  |  | (` lakh)
Particulars of Remuneration | Name of MD/WTD/Manager |  | 
 | Rajesh Gopinathan Chief Executive Officer and Managing Director | N Ganapathy Subramaniam Chief Operating Officer and Executive Director | Total Amount
Gross salary |  |  | 
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961 | 115.74 | 109.02 | 224.76
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961 | 126.76 | 13.30 | 140.06
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961 | - | - | -
2. Stock Option | - | - | -
3.Sweat Equity | - | - | -
4.Commission | 1,300.00 | 900.00 | 2,200.00
as % of profit | 0.03 | 0.02 | 0.05
5.Others, Allowances | 60.35 | 138.76 | 199.11
Total (A) | 1,602.85 | 1,161.08 | 2,763.93
Ceiling as per the Act (@ 10% of profits calculated under Section 198 of the Companies Act, 2013) |  |  | 404,348.06


Question: Between the CEO and COO, whose commision is higher?
Answer: Chief Executive Officer
(1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com.
(2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the “Tax Reform Act”).
Table:
(in millions, except per share data) | 2019 | 2018 | 2017
Revenues | $1,177.2 | $1,114.0 | $1,051.6
Adjusted Revenues(1) | $1,177.7 | $1,116.5 | $1,056.1
Earnings before equity in losses of unconsolidated affiliates | $182.8 | $168.5 | $254.2
Net earnings(2) | $108.8 | $168.5 | $254.2
Net earnings margin | 9.2% | 15.1% | 24.2%
Net earnings attributable to Black Knight | $108.8 | $168.5 | $182.3
Net earnings attributable to Black Knight, per diluted share | $0.73 | $1.14 | $1.47
Adjusted Net Earnings(1) | $295.4 | $277.9 | $209.6
Adjusted EPS(1) | $1.99 | $1.87 | $1.38
Adjusted EBITDA(1) | $583.4 | $542.5 | $505.8
Adjusted EBITDA Margin(1) | 49.5% | 48.6% | 47.9%


Question: What was the effect of the company's indirect investment in The Dun and Bradstreet Corporation?
Answer: a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges.
The following table summarizes our purchase commitments with contract manufacturers and suppliers as of the respective period ends (in millions):
Purchase commitments with contract manufacturers and suppliers decreased by approximately 23% compared to the end of fiscal 2018. On a combined basis, inventories and purchase commitments with contract manufacturers and suppliers decreased by 24% compared with the end of fiscal 2018.
Inventory and supply chain management remain areas of focus as we balance the need to maintain supply chain flexibility to help ensure competitive lead times with the risk of inventory obsolescence because of rapidly changing technology and customer requirements. We believe the amount of our inventory and purchase commitments is appropriate for our revenue levels.
Table:
Commitments by Period | July 27, 2019 | July 28, 2018
Less than 1 year | $4,239 | $5,407
1 to 3 years | 728 | 710
3 to 5 years | — | 360
Total | $4,967 | $6,477


Question: What were the commitments that were less than 1 year as a percentage of total purchase commitments in 2019?
Answer: 85.34
Calculation: 4,239/4,967
Other Key Financial Measures
The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
(1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.
Table:
 | Fiscal 2019 | Fiscal 2018
Cash and cash equivalents and investments | $33,413 | $46,548
Cash provided by operating activities | $15,831 | $13,666
Deferred revenue (1) | $18,467 | $19,685
Repurchases of common stock—stock repurchase program | $20,577 | $17,661
Dividends | $5,979 | $5,968
Inventories | $1,383 | $1,846


Question: Why did deferred revenue decrease?
Answer: due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019.