hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
10-k altria ar release tuesday , february 27 , 2018 10:00pm andra design llc performance stock units : in january 2017 , altria group , inc . granted an aggregate of 187886 performance stock units to eligible employees . the payout of the performance stock units requires the achievement of certain performance measures , which were predetermined at the time of grant , over a three-year performance cycle . these performance measures consist of altria group , inc . 2019s adjusted diluted earnings per share ( 201ceps 201d ) compounded annual growth rate and altria group , inc . 2019s total shareholder return relative to a predetermined peer group . the performance stock units are also subject to forfeiture if certain employment conditions are not met . at december 31 , 2017 , altria group , inc . had 170755 performance stock units remaining , with a weighted-average grant date fair value of $ 70.39 per performance stock unit . the fair value of the performance stock units at the date of grant , net of estimated forfeitures , is amortized to expense over the performance period . altria group , inc . recorded pre-tax compensation expense related to performance stock units for the year ended december 31 , 2017 of $ 6 million . the unamortized compensation expense related to altria group , inc . 2019s performance stock units was $ 7 million at december 31 , 2017 . altria group , inc . did not grant any performance stock units during 2016 and 2015 . note 12 . earnings per share basic and diluted eps were calculated using the following: .

Table:
( in millions ) | for the years ended december 31 , 2017 | for the years ended december 31 , 2016 | for the years ended december 31 , 2015
net earnings attributable to altria group inc . | $ 10222 | $ 14239 | $ 5241
less : distributed and undistributed earnings attributable to share-based awards | -14 ( 14 ) | -24 ( 24 ) | -10 ( 10 )
earnings for basic and diluted eps | $ 10208 | $ 14215 | $ 5231
weighted-average shares for basic and diluted eps | 1921 | 1952 | 1961
net earnings attributable to altria group , inc .
$ 10222 $ 14239 $ 5241 less : distributed and undistributed earnings attributable to share-based awards ( 14 ) ( 24 ) ( 10 ) earnings for basic and diluted eps $ 10208 $ 14215 $ 5231 weighted-average shares for basic and diluted eps 1921 1952 1961 .

Question: what is the percent change in net earnings attributable to altria group inc . from 2016 to 2017?
Answer: 39.3%
Calculation: subtract(14239, 10222), divide(#0, 10222)
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The fair value of the Company’s qualified pension plan assets by category for the years ended December 31, are as follows:
At December 31, 2019 our plan’s assets of $14.9 million were invested in five separate funds including a multiasset fund (32.4%), a diversified growth fund (32.6%), an index-linked gilt (13.0%), corporate bonds (14.0%), and insurance contracts (7%). The asset and growth funds aim to generate an ‘equity-like’ return over an economic cycle with significantly reduced volatility relative to equity markets and have scope to use a diverse range of asset classes, including equities, bonds, cash and alternatives, e.g. property, infrastructure, high yield bonds, floating rate debt, private, equity, hedge funds and currency. The bond fund and gilt fund are invested in index-linked gilts and corporate bonds. These investments are intended to provide a degree of protection against changes in the value of our plan’s liabilities related to changes in long-term expectations for interest rates and inflation expectations.
Table:
 |  | December 31, 2019 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,825 | $ — | $ 4,825
Diversified Growth Fund | — | 4,855 | — | 4,855
Index-Linked Gilts | — | 1,934 | — | 1,934
Corporate Bonds | — | 2,090 | — | 2,090
Insurance Contracts | — | — | 1,045 | 1,045
Cash | 154 | — | — | 154
Total | $154 | $13,704 | $1,045 | $14,903
 |  | December 31, 2018 |  | 
 | Level 1 | Level 2 | Level 3 | Total
Multi-Asset Fund | $ — | $4,570 | $— | $4,570
Diversified Growth Fund | — | 4,650 | — | 4,650
Index-Linked Gilts | — | 2,044 | — | 2,044
Corporate Bonds | — | 2,044 | — | 2,044
Insurance Contracts | — | — | 72 | 72
Cash | 53 | — | — | 53
Total | $53 | $13,308 | $72 | $13,433


Question: How many assets was in the Level 2 Multi-Asset fund for 2019?
Answer: $4,825
Information as to Teradyne’s revenues by country is as follows:
(1) Revenues attributable to a country are based on location of customer site.
In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenues from customers (1): |  |  | 
China | $514,327 | $348,942 | $260,451
Taiwan | 485,681 | 516,322 | 687,031
United States | 333,059 | 282,869 | 252,516
Korea | 239,504 | 163,224 | 206,819
Europe | 219,015 | 223,207 | 163,715
Japan | 175,322 | 158,281 | 169,093
Thailand | 87,503 | 59,184 | 29,566
Singapore | 84,111 | 108,618 | 101,085
Malaysia | 58,200 | 122,797 | 124,048
Philippines | 54,560 | 77,996 | 105,850
Rest of the World | 43,683 | 39,362 | 36,432
 | $2,294,965 | $2,100,802 | $2,136,606


Question: How many different locations are listed in the table?
Answer: 11
Calculation: China##Taiwan##United States##Korea##Europe##Japan##Thailand##Singapore##Malaysia##Philippines##Rest of the World
Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.
Table:
As of December 31, |  |  |  | 
 | 2018 |  | 2019 | 
Investee companies | Amount | Percentage of ownership or voting rights | Amount | Percentage of ownership or voting rights
 | NT$ (In Thousands) |  | NT$ (In Thousands) | 
Listed companies |  |  |  | 
CLIENTRON CORP. | $249,663 | 22.39 | $276,515 | 21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A) | 1,483,111 | 13.78 | 1,473,028 | 13.78
Unlisted companies |  |  |  | 
MTIC HOLDINGS PTE. LTD. | 3,026 | 45.44 | 18,157 | 45.44
WINAICO IMMOBILIEN GMBH (Note B) | — | 44.78 | — | 44.78
PURIUMFIL INC. | — | — | 7,164 | 44.45
UNITECH CAPITAL INC. | 568,005 | 42.00 | 642,660 | 42.00
TRIKNIGHT CAPITAL CORPORATION | 1,520,575 | 40.00 | 2,281,631 | 40.00
HSUN CHIEH INVESTMENT CO., LTD. | 1,608,551 | 36.49 | 1,686,502 | 36.49
YANN YUAN INVESTMENT CO., LTD. | 2,032,013 | 30.87 | 2,761,821 | 30.87
HSUN CHIEH CAPITAL CORP. | 161,319 | 30.00 | 122,060 | 30.00
VSENSE CO., LTD. | 31,544 | 26.89 | 592 | 25.90
UNITED LED CORPORATION HONG KONG LIMITED | 167,953 | 25.14 | 121,973 | 25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C) | 120,440 | 10.38 | 172,414 | 10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B) | — | 50.00 | — | —
YUNG LI INVESTMENTS, INC. | 2,213 | 45.16 | — | —
Total | $7,948,413 |  | $9,564,517 | 


Question: What is the average amount of investments of listed companies in 2018?
Answer: 866387
Calculation: (249,663+1,483,111) / 2
28. FINANCIAL INSTRUMENTS (cont.)
(1) Other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy. All other balances were calculated using level 1 of the fair value hierarchy. (1) Other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy. All other balances were calculated using level 1 of the fair value hierarchy.
(2) Indebtedness excludes deferred financing costs and prepayment options (December 31, 2018 – deferred financing costs, interest rate floor, prepayment option and net gain on repricing/repayment). (2) Indebtedness excludes deferred financing costs and prepayment options (December 31, 2018 – deferred financing costs, interest rate floor, prepayment option and net gain on repricing/repayment).
(3) Trade and other receivables and trade and other payables approximate fair value due to the short-term maturity of these instruments.
Table:
As at December 31, 2018 | FVTPL | Amortised cost | Total | Fair Value | Fair Value hierarchy
Cash and cash equivalents | $ - | $768,433 | $768,433 | $768,433 | Level 1
Trade and other receivables | - | 45,631 | 45,631 | 45,631 | (3)
Other current financial assets (1) | 18,632 | 147 | 18,779 | 18,779 | Level 1, Level 2
Other long-term financial assets (1) | 33,796 | 21,959 | 55,755 | 55,755 | Level 1, Level 2
Trade and other payables | - | (30,659) | (30,659) | (30,659) | (3)
Other current financial liabilities | (6) | (26,380) | (26,386) | (29,131) | Level 2
Other long-term financial liabilities | (5,627) | (48,894) | (54,521) | (54,733) | Level 2
Indebtedness (2) | - | (3,853,883) | (3,853,883) | (3,709,695) | Level 2
 | $46,795 | $(3,123,646) | $(3,076,851) | $(2,935,620) | 


Question: What are the respective fair value hierarchies of cash and cash equivalents as well as other current financial liabilities?
Answer: Level 1, Level 2
table of contents valero energy corporation and subsidiaries notes to consolidated financial statements ( continued ) commodity price risk we are exposed to market risks related to the volatility in the price of crude oil , refined products ( primarily gasoline and distillate ) , grain ( primarily corn ) , and natural gas used in our operations . to reduce the impact of price volatility on our results of operations and cash flows , we use commodity derivative instruments , including futures , swaps , and options . we use the futures markets for the available liquidity , which provides greater flexibility in transacting our hedging and trading operations . we use swaps primarily to manage our price exposure . our positions in commodity derivative instruments are monitored and managed on a daily basis by a risk control group to ensure compliance with our stated risk management policy that has been approved by our board of directors . for risk management purposes , we use fair value hedges , cash flow hedges , and economic hedges . in addition to the use of derivative instruments to manage commodity price risk , we also enter into certain commodity derivative instruments for trading purposes . our objective for entering into each type of hedge or trading derivative is described below . fair value hedges fair value hedges are used to hedge price volatility in certain refining inventories and firm commitments to purchase inventories . the level of activity for our fair value hedges is based on the level of our operating inventories , and generally represents the amount by which our inventories differ from our previous year-end lifo inventory levels . as of december 31 , 2011 , we had the following outstanding commodity derivative instruments that were entered into to hedge crude oil and refined product inventories and commodity derivative instruments related to the physical purchase of crude oil and refined products at a fixed price . the information presents the notional volume of outstanding contracts by type of instrument and year of maturity ( volumes in thousands of barrels ) . notional contract volumes by year of maturity derivative instrument 2012 .

Table:
derivative instrument | notional contract volumes by year of maturity 2012
crude oil and refined products: | 
futures 2013 long | 15398
futures 2013 short | 35708
physical contracts 2013 long | 20310
.

Question: how much more futures are short than long , in percentage?
Answer: 231.9%
Calculation: divide(35708, 15398)
The tax effects of temporary differences that give rise to significant portions of the Company's deferred tax assets and deferred tax liabilities are as follows (amounts in millions):
In assessing whether it is more likely than not that deferred tax assets will be realized, the Company considers all available evidence, both positive and negative, including its recent cumulative earnings experience and expectations of future available taxable income of the appropriate character by taxing jurisdiction, tax attribute carryback and carryforward periods available to them for tax reporting purposes, and prudent and feasible tax planning strategies.
Table:
 | March 31, | 
 | 2019 | 2018
Deferred tax assets: |  | 
Deferred income on shipments to distributors | $— | $39.1
Inventory valuation | 45.0 | 10.7
Net operating loss carryforward | 94.3 | 101.1
Capital loss carryforward | 9.6 | 10.6
Share-based compensation | 42.4 | 31.4
Income tax credits | 376.5 | 178.4
Property, plant and equipment | 23.6 | 25.7
Accrued expenses and other | 91.4 | 91.2
Intangible assets | 1,608.1 | —
Other | 12.6 | —
Gross deferred tax assets | 2,303.5 | 488.2
Valuation allowances | (332.1) | (204.5)
Deferred tax assets, net of valuation allowances | 1,971.4 | 283.7
Deferred tax liabilities: |  | 
Convertible debt | (279.3) | (304.4)
Intangible assets | (721.0) | (66.6)
Other | — | (18.3)
Deferred tax liabilities | (1,000.3) | (389.3)
Net deferred tax asset (liability) | $971.1 | $(105.6)
Reported as: |  | 
Non-current deferred tax assets | $1,677.2 | $100.2
Non-current deferred tax liability | (706.1) | (205.8)
Net deferred tax asset (liability) | $971.1 | $(105.6)


Question: What was the change in Net operating loss carryforward between 2018 and 2019?
Answer: -6.8
Calculation: 94.3-101.1
entergy arkansas , inc . management's financial discussion and analysis results of operations net income 2004 compared to 2003 net income increased $ 16.2 million due to lower other operation and maintenance expenses , a lower effective income tax rate for 2004 compared to 2003 , and lower interest charges . the increase was partially offset by lower net revenue . 2003 compared to 2002 net income decreased $ 9.6 million due to lower net revenue , higher depreciation and amortization expenses , and a higher effective income tax rate for 2003 compared to 2002 . the decrease was substantially offset by lower other operation and maintenance expenses , higher other income , and lower interest charges . net revenue 2004 compared to 2003 net revenue , which is entergy arkansas' measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory credits . following is an analysis of the change in net revenue comparing 2004 to 2003. .

Table:
 | ( in millions )
2003 net revenue | $ 998.7
deferred fuel cost revisions | -16.9 ( 16.9 )
other | -3.4 ( 3.4 )
2004 net revenue | $ 978.4
deferred fuel cost revisions includes the difference between the estimated deferred fuel expense and the actual calculation of recoverable fuel expense , which occurs on an annual basis .
deferred fuel cost revisions decreased net revenue due to a revised estimate of fuel costs filed for recovery at entergy arkansas in the march 2004 energy cost recovery rider , which reduced net revenue by $ 11.5 million .
the remainder of the variance is due to the 2002 energy cost recovery true-up , made in the first quarter of 2003 , which increased net revenue in 2003 .
gross operating revenues , fuel and purchased power expenses , and other regulatory credits gross operating revenues increased primarily due to : 2022 an increase of $ 20.7 million in fuel cost recovery revenues due to an increase in the energy cost recovery rider effective april 2004 ( fuel cost recovery revenues are discussed in note 2 to the domestic utility companies and system energy financial statements ) ; 2022 an increase of $ 15.5 million in grand gulf revenues due to an increase in the grand gulf rider effective january 2004 ; 2022 an increase of $ 13.9 million in gross wholesale revenue primarily due to increased sales to affiliated systems ; 2022 an increase of $ 9.5 million due to volume/weather primarily resulting from increased usage during the unbilled sales period , partially offset by the effect of milder weather on billed sales in 2004. .

Question: what are the deferred fuel cost revisions as a percentage of the decrease in net revenue from 2003 to 2004?
Answer: 56.7%
Calculation: subtract(998.7, 978.4), divide(11.5, #0)
Item 6. Selected Consolidated Financial Data
The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
Consolidated Balance Sheet Data:
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (In thousands) |  | 
Cash and cash equivalents | $19,505 | $18,017 | $22,553 | $26,838 | $35,128
Working capital | $1,116 | $6,356 | $7,646 | $14,643 | $16,046
Total assets | $54,538 | $43,424 | $45,672 | $53,530 | $68,579
Stockholders' equity | $10,863 | $14,059 | $13,078 | $18,064 | $21,387


Question: What should the table show be read in conjunction with?
Answer: Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
Sales and Marketing Expense
Sales and marketing expense increased by $18.1 million in 2019 compared to 2018. The increase was primarily due to a $15.5 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 286 employees as of December 31, 2018 to 345 employees as of December 31, 2019. The remaining increase was principally the result of a $1.2 million increase in trade show and advertising costs and a $1.0 million increase attributed to office related expenses to support the sales team.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
Sales and marketing | $ 87,731 | $ 69,608 | $ 18,123 | 26.0%
% of revenue | 44% | 47% |  | 


Question: What was the % of revenue in 2019 and 2018?
Answer: 44, 47
Liquidity risk
Liquidity risk is managed to enable the Group to meet future payment obligations when financial liabilities fall due. Liquidity analysis is conducted to determine that sufficient headroom is available to meet the Group’s operational requirements and committed investments. The Group treasury policy aims to meet this objective by maintaining adequate cash, marketable securities and committed facilities. Undrawn borrowing facilities are detailed in note 23. The Group’s policy is to seek to optimise its exposure to liquidity risk by balancing its exposure to interest rate risk and to refinancing risk. In effect the Group seeks to borrow for as long as possible at the lowest acceptable cost.
Group policy is to maintain a weighted average debt maturity of over five years. At 31 December 2019, the maturity profile of Group debt showed an average maturity of five years (2018: six years). The Group regularly reviews the maturity profile of its borrowings and seeks to avoid concentration of maturities through the regular replacement of facilities and by arranging a selection of maturity dates. Refinancing risk may be reduced by doing so prior to the contracted maturity date. The change in valuation of an asset used as security for a debt facility may impact the Group’s ability to refinance that debt facility at the same quantum as currently outstanding.
The Group does not use supplier financing arrangements to manage liquidity risk.
The tables below set out the maturity analysis of the Group’s financial liabilities based on the undiscounted contractual obligations to make payments of interest and to repay principal. Where interest payment obligations are based on a floating rate, the rates used are those implied by the par yield curve for the relevant currency. Where payment obligations are in foreign currencies, the spot exchange rate at the balance sheet date is used.
Table:
 |  |  |  |  | 2019
£m | Within 1 year | 1–2 years | 2–5 years | Over 5 years | Total
Borrowings (including interest) | (249.5) | (1,091.3) | (2,600.9) | (1,716.1) | (5,657.8)
Finance lease obligations | (5.3) | (5.3) | (14.3) | (104.8) | (129.7)
Other financial liabilities | (15.4) | – | – | (1.2) | (16.6)
Net derivative payments | (34.3) | (28.8) | (78.4) | (222.9) | (364.4)
 | (304.5) | (1,125.4) | (2,693.6) | (2,045.0) | (6,168.5)
 |  |  |  |  | 
 |  |  |  |  | 2018
£m | Within 1 year | 1–2 years | 2–5 years | Over 5 years | Total
Borrowings (including interest) | (237.8) | (245.2) | (3,259.1) | (2,408.0) | (6,150.1)
Finance lease obligations | (4.4) | (4.4) | (13.4) | (104.8) | (127.0)
Other financial liabilities | (6.1) | (1.2) | – | – | (7.3)
Net derivative payments | (37.2) | (33.5) | (74.0) | (248.2) | (392.9)
 | (285.5) | (284.3) | (3,346.5) | (2,761.0) | (6,677.3)
 |  |  |  |  | 


Question: What is the percentage change in the borrowings (including interest) that matures within 1 year from 2018 to 2019?
Answer: 4.92
Calculation: (249.5-237.8)/237.8