hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A discussion of net sales by reportable segment is presented below for the indicated fiscal years (in millions):
AMER. Net sales for fiscal 2019 in the AMER segment increased $210.4 million, or 17.3%, as compared to fiscal 2018. The increase in net sales was driven by a $181.7 million increase in production ramps of new products for existing customers, a $13.5 million increase in production ramps for new customers and overall net increased customer end-market demand. The increase was partially offset by a $16.4 million decrease for end-of-life products and a $6.0 million reduction due to disengagements with customers.
APAC. Net sales for fiscal 2019 in the APAC segment increased $59.2 million, or 4.0%, as compared to fiscal 2018. The increase in net sales was driven by an $87.3 million increase in production ramps of new products for existing customers and a $58.1 million increase in production ramps for new customers. The increase was partially offset by a $28.4 million reduction due to a disengagement with a customer, a $7.3 million decrease for end-of-life products and overall net decreased customer end-market demand.
EMEA. Net sales for fiscal 2019 in the EMEA segment increased $28.4 million, or 10.1%, as compared to fiscal 2018. The increase in net sales was the result of a $20.2 million increase in production ramps of new products for existing customers, a $4.2 million increase in production ramps for new customers and overall net increased customer end-market demand. The increase was partially offset by a $6.2 million reduction due to a disengagement with a customer.
Table:
 | 2019 | 2018
Net sales:     |  | 
AMER  | $1,429.3 | $1,218.9
APAC  | 1,557.2 | 1,498.0
EMEA  | 309.9 | 281.5
Elimination of inter-segment sales | (132.0) | (124.9)
Total net sales | 3,164.4 | 2,873.5


Question: What was the net sales from EMEA in 2019?
Answer: 309.9
Fair Value of Financial Instruments
The following table summarizes our financial assets and liabilities measured at fair value on a recurring basis (in millions):
(1) Reported as other current assets in the consolidated balance sheets
(2) Reported as other non-current assets in the consolidated balance sheets
(3) Reported as accrued expenses in the consolidated balance sheets
Table:
 |  | April 26, 2019 | 
 |  | Fair Value Measurements at Reporting Date Using | 
 | Total | Level 1 | Level 2
Cash | $ 2,216 | $  2,216 | $  —
Corporate bonds | 1,353 | — | 1,353
U.S. Treasury and government debt securities | 213 | 131 | 82
Certificates of deposit | 117 | — | 117
Total cash, cash equivalents and short-term investments | $ 3,899 | $ 2,347 | $ 1,552
Other items: |  |  | 
Mutual funds (1) | $ 6 | $  6 | $  —
Mutual funds (2) | $ 29 | $  29 | $  —
Foreign currency exchange contracts assets (1) | $ 4 | $  — | $ 4
Foreign currency exchange contracts liabilities (3) | (1 ) | $  — | (1 )


Question: What was the difference between the Total cash, cash equivalents and short-term investments for Level 1 and Level 2?
Answer: 795
Calculation: 2,347-1,552
Purchases of Accenture plc Class A Ordinary Shares
The following table provides information relating to our purchases of Accenture plc Class A ordinary shares during the fourth quarter of fiscal 2019. For year-to-date information on all of our share purchases, redemptions and exchanges and further discussion of our share purchase activity, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources—Share Purchases and Redemptions.”
(1) Average price paid per share reflects the total cash outlay for the period, divided by the number of shares acquired, including those acquired by purchase or redemption for cash and any acquired by means of employee forfeiture.
(2) Since August 2001, the Board of Directors of Accenture plc has authorized and periodically confirmed a publicly
announced open-market share purchase program for acquiring Accenture plc Class A ordinary shares. During
the fourth quarter of fiscal 2019, we purchased 2,048,307 Accenture plc Class A ordinary shares under this
program for an aggregate price of $389 million. The open-market purchase program does not have an expiration
date
(3) As of August 31, 2019, our aggregate available authorization for share purchases and redemptions was $3,674 million, which management has the discretion to use for either our publicly announced open-market share purchase program or our other share purchase programs. Since August 2001 and as of August 31, 2019, the Board of Directors of Accenture plc has authorized an aggregate of $35.1 billion for share purchases and redemptions by Accenture plc and Accenture Canada Holdings Inc
(4) During the fourth quarter of fiscal 2019, Accenture purchased 66,017 Accenture plc Class A ordinary shares in transactions unrelated to publicly announced share plans or programs. These transactions consisted of acquisitions of Accenture plc Class A ordinary shares primarily via share withholding for payroll tax obligations due from employees and former employees in connection with the delivery of Accenture plc Class A ordinary shares under our various employee equity share plans. These purchases of shares in connection with employee share plans do not affect our aggregate available authorization for our publicly announced open-market share purchase and our other share purchase programs.
Table:
Period | Total Number of Shares Purchased | Average Price Paid per Share (1) | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2) | Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs (3)
 |  |  |  | (in millions of U.S. dollars)
June 1, 2019 — June 30, 2019 | 801,659 | $183.18 | 785,600 | $3,924
July 1, 2019 — July 31, 2019 | 462,629 | $194.65 | 442,846 | $3,832
August 1, 2019 — August 31, 2019 | 850,036 | $193.23 | 819,861 | $3,674
Total (4) | 2,114,324 | $189.73 | 2,048,307 | 


Question: How much of the shares purchased in July were part of publicly announced plan or programs?
Answer: 95.72
Calculation: 442,846/462,629
25. Loans and other borrowings continued
Loans and other borrowings are analysed as follows:
a Includes collateral received on swaps of £638m (2017/18: £525m, 2016/17: £702m).
The carrying values disclosed in the above table reflect balances at amortised cost adjusted for accrued interest and fair value adjustments to the relevant loans or borrowings. These do not reflect the final principal repayments that will arise after taking account of the relevant derivatives in hedging relationships which are reflected in the table below. Apart from finance leases, all borrowings as at 31 March 2019, 2018 and 2017 were unsecured.
Table:
 | 2019 | 2018 | 2017
At 31 March | £m | £m | £m
Current liabilities |  |  | 
Listed bonds | 1,367 | 1,702 | 1,539
Finance leases | 16 | 18 | 15
Bank loans | – | – | 352
Other loans and bank overdrafts a | 717 | 561 | 726
Total current liabilities | 2,100 | 2,281 | 2,632
Non-current liabilities |  |  | 
Listed bonds | 14,586 | 11,789 | 9,866
Finance leases | 190 | 205 | 214
Other loans | – | – | 1
Total non-current liabilities | 14,776 | 11,994 | 10,081
Total | 16,876 | 14,275 | 12,713


Question: What is the average Finance leases for 2017-2019?
Answer: 16.33
Calculation: (16 + 18 + 15) / 3
16. INCOME TAXES
The components of (loss) income before (benefit from) income taxes are:
Table:
(in thousands) | 2019 | 2018 | 2017
Domestic | $(51,396) | (27,494) | 57,493
Foreign | (83,450) | 15,951 | 28,742
(Loss) income before (benefit from) income taxes | $(134,846) | $(11,543) | $86,235


Question: What is the percentage change in income from foreign sources between 2017 and 2018?
Answer: -44.5
Calculation: (15,951 - 28,742)/28,742
Selected financial information from our consolidated balance sheets is as follows:
(1) During 2016, as a result of our then pending sale of a portion of our colocation business and data centers, we reclassified $1.1 billion in net property, plant and equipment and $1.1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
(2) During 2019 and 2018, we recorded non-cash, non-tax-deductible goodwill impairment charges of $6.5 billion and $2.7 billion, respectively.
(3) In 2015, we adopted both ASU 2015-03 “Simplifying the Presentation of Debt Issuance Costs” and ASU 2015-17 “Balance Sheet Classification of Deferred Taxes” by retrospectively applying the requirements of the ASUs to our previously issued consolidated financial statements.
(4) In 2019, we adopted ASU 2016-02 “Leases (ASC 842)” by using the non-comparative transition option pursuant to ASU 2018-11. Therefore, we have not restated comparative period financial information for the effects of ASC 842.
(5) Total long-term debt includes current maturities of long-term debt and finance lease obligations of $305 million for the year ended December 31, 2016 associated with assets held for sale. For additional information on our total long-term debt, see Note 7— Long-Term Debt and Credit Facilities to our consolidated financial statements in Item 8 of Part II of this report. For total contractual obligations, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Future Contractual Obligations” in Item 7 of Part II of this report.
Table:
 |  |  | As of December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (Dollars in millions) |  | 
Net property, plant and equipment(1) | $26,079 | 26,408 | 26,852 | 17,039 | 18,069
Goodwill(1)(2) | 21,534 | 28,031 | 30,475 | 19,650 | 20,742
Total assets(3)(4) | 64,742 | 70,256 | 75,611 | 47,017 | 47,604
Total long-term debt(3)(5) | 34,694 | 36,061 | 37,726 | 19,993 | 20,225
Total stockholders’ equity | 13,470 | 19,828 | 23,491 | 13,399 | 14,060


Question: What is the change in goodwill from 2016 to 2017?
Answer: 10825
Calculation: 30,475-19,650
Research and Development
The increase in research and development expenses in fiscal 2019 compared to fiscal 2018 was primarily driven by an increase in employee compensation costs caused by increases in headcount, annual compensation and benefit adjustments and employee performance-based compensation, partially offset by a decrease in project material costs.
Table:
Fiscal Year Ended |  |  |  | 
 | December 28, 2019 | December 29, 2018 | $ Change | % Change
(Dollars in thousands) |  |  |  | 
Research and development | $81,499 | $74,976 | $6,523 | 8.7 %
% of revenues | 13.8 % | 14.2 % |  | 
Fiscal Year Ended |  |  |  | 
 | December 29, 2018 | December 30, 2017 | $ Change | % Change
(Dollars in thousands) |  |  |  | 
Research and development | $74,976 | $73,807 | $1,169 | 1.6 %
% of revenues | 14.2 % | 13.5 % |  | 


Question: What was the % of revenues in 2019 and 2018?
Answer: 13.8 %, 14.2 %
Unfunded Status
The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans:
The current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits.
Table:
 | Combined Pension Plan |  | Post-Retirement Benefit Plans | 
 | Years Ended December 31, |  | Years Ended December 31, | 
 | 2019 | 2018 | 2019 | 2018
 |  | (Dollars in millions) |  | 
Benefit obligation | $(12,217) | (11,594) | (3,037) | (2,977)
Fair value of plan assets | 10,493 | 10,033 | 13 | 18
Unfunded status | (1,724) | (1,561) | (3,024) | (2,959)
Current portion of unfunded status | — | — | (224) | (252)
Non-current portion of unfunded status | $(1,724) | (1,561) | (2,800) | (2,707)


Question: Where is the current portion of the post-retirement benefit obligations recorded?
Answer: recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits
Effect of ASC 606 as of December 31, 2018 and for the Year Ended December 31, 2018
The following table summarizes the effect of adopting ASC 606 on our Consolidated Balance Sheet (in millions):
Table:
 | As reported December 31, 2018 | Effect of ASC 606 adoption | Amounts without adoption of ASC 606 December 31, 2018
Trade receivables, net | $172.3 | $6.9 | $179.2
Prepaid expenses and other current assets | 67.3 | (14.4) | 52.9
Receivables from related parties | 6.2 | 4.8 | 11.0
Computer software, net | 405.6 | (3.7) | 401.9
Deferred contract costs, net | 161.3 | (17.2) | 144.1
Other non-current assets | 125.6 | (7.0) | 118.6
Total assets | 3,653.4 | (30.6) | 3,622.8
Deferred revenues (current) | 52.9 | 4.1 | 57.0
Deferred revenues (non-current) | 106.8 | (4.3) | 102.5
Deferred income taxes | 220.9 | (8.1) | 212.8
Total liabilities | 1,866.9 | (8.3) | 1,858.6
Retained earnings | 381.1 | (22.3) | 358.8
Total equity | 1,786.5 | (22.3) | 1,764.2
Total liabilities and equity | 3,653.4 | (30.6) | 3,622.8


Question: What were the Receivables from related parties as reported in 2018?
Answer: 6.2
part ii item 5 . market for registrant 2019s common equity and related stockholder matters market information our common stock has been traded on the new york stock exchange ( 2018 2018nyse 2019 2019 ) under the symbol 2018 2018exr 2019 2019 since our ipo on august 17 , 2004 . prior to that time there was no public market for our common stock . the following table sets forth , for the periods indicated , the high and low bid price for our common stock as reported by the nyse and the per share dividends declared : dividends high low declared .

Table:
 | high | low | dividends declared
period from august 17 2004 to september 30 2004 | $ 14.38 | $ 12.50 | $ 0.1113
quarter ended december 31 2004 | 14.55 | 12.60 | 0.2275
quarter ended march 31 2005 | 14.30 | 12.55 | 0.2275
quarter ended june 30 2005 | 14.75 | 12.19 | 0.2275
quarter ended september 30 2005 | 16.71 | 14.32 | 0.2275
quarter ended december 31 2005 | 15.90 | 13.00 | 0.2275
on february 28 , 2006 , the closing price of our common stock as reported by the nyse was $ 15.00 .
at february 28 , 2006 , we had 166 holders of record of our common stock .
holders of shares of common stock are entitled to receive distributions when declared by our board of directors out of any assets legally available for that purpose .
as a reit , we are required to distribute at least 90% ( 90 % ) of our 2018 2018reit taxable income 2019 2019 is generally equivalent to our net taxable ordinary income , determined without regard to the deduction for dividends paid , to our stockholders annually in order to maintain our reit qualifications for u.s .
federal income tax purposes .
unregistered sales of equity securities and use of proceeds on june 20 , 2005 , we completed the sale of 6200000 shares of our common stock , $ .01 par value , for $ 83514 , which we reported in a current report on form 8-k filed with the securities and exchange commission on june 24 , 2005 .
we used the proceeds for general corporate purposes , including debt repayment .
the shares were issued pursuant to an exemption from registration under the securities act of 1933 , as amended. .

Question: what was the dividend yield for the quarter ended march 31 , 2005 using the high bid price?
Answer: 6%
Calculation: multiply(0.2275, const_4), divide(#0, 14.30)
3. Restructuring and Other Charges, Net
Net restructuring and other charges consisted of the following:
Table:
 |  |  | Fiscal
 | 2019 | 2018 | 2017
 |  | (in millions) | 
Restructuring charges, net | $ 255 | $ 140 | $ 146
Gain on divestiture | — | (2) | —
Other charges (credits), net | — | (12) | 1
Restructuring and other charges, net | $ 255 | $ 126 | $ 147


Question: What was the percentage change in Restructuring charges, net in 2019 from 2018?
Answer: 82.14
Calculation: (255-140)/140
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 8: INTANGIBLE ASSETS/LIABILITIES OTHER THAN GOODWILL
Net Book Value of Intangible Assets other than Goodwill as at December 31, 2018
(**) During the year ended December 31, 2018, acquisition costs of $1,150 of favorable lease terms were capitalized as part of the cost of one vessel due to the exercise of the purchase option (See also Note 2(n)). As of December 31, 2018, intangible assets associated with the favorable lease terms included an amount of $31,342 associated with the favorable lease terms of certain charter out contracts of Navios Containers which were recognized as of November 30, 2018 (see Note 3). During the year ended December 31, 2017, acquisition costs of $10,398 and accumulated amortization of $7,001 of favorable lease terms were considered impaired and were written off resulting in a loss of $3,397 included in the statement of comprehensive (loss)/income within the caption of “Impairment loss/ loss on sale of vessels, net”.
Table:
 | Acquisition Cost | Accumulated Amortization | Transfer/ Write off | Net Book Value December 31, 2018
Trade name | $100,420 | $(47,966) | $— | $52,454
Port terminal operating rights | 53,152 | (11,838) | — | 41,314
Customer relationships | 35,490 | (19,520) | — | 15,970
Favorable lease terms(**) | 32,492 | (2,143) | (1,150) | 29,199
Total Intangible assets | $221,554 | $(81,467) | $(1,150) | $138,937


Question: What was the difference in the net book value between trade name and port terminal operating rights?
Answer: 11140
Calculation: 52,454-41,314
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
10. Other Non-Current Assets
Other non-current assets consist of the following:
Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.
Table:
 | As of December 31, | 
 | 2018 | 2019
Various guarantees | 451 | 388
Other long-term assets | 2,092 | 1,613
Cash collaterals on swaps | — | 22,220
Total | 2,543 | 24,221


Question: What does cash collaterals on swaps represent?
Answer: Cash collaterals on swaps represent cash deposited for the Group’s interest rate swaps being the difference between their fair value and an agreed threshold.
The principal components of deferred tax assets and liabilities are as follows:
The valuation allowance provided against our deferred tax assets as of March 29, 2019, increased primarily due to a corresponding increase in unrealized capital losses from equity investments, certain acquired tax loss and tax credits carryforwards, and California research and development credits. Based on our current operations, these attributes are not expected to be realized, and a valuation allowance has been recorded to offset them.
As of March 29, 2019, we have U.S. federal net operating losses attributable to various acquired companies of approximately $147 million, which, if not used, will expire between fiscal 2020 and 2037. We have U.S. federal research and development credits of approximately $11 million. The research and development credits, if not used, will expire between fiscal 2020 and 2036. $89 million of the net operating loss carryforwards and $11 million of the U.S. federal research and development tax credits are subject to limitations which currently prevent their use, and therefore these attributes are not expected to be realized. The remaining net operating loss carryforwards and U.S. federal research and development tax credits are subject to an annual limitation under U.S. federal tax regulations but are expected to be fully realized. We have $3 million of foreign tax credits which, if not used, will expire beginning in fiscal 2028. Furthermore, we have U.S. state net operating loss and credit carryforwards attributable to various acquired companies of approximately $68 million and $51 million, respectively. If not used, our U.S. state net operating losses will expire between fiscal 2020 and 2037, and the majority of our U.S. state credit carryforwards can be carried forward indefinitely. In addition, we have foreign net operating loss carryforwards attributable to various foreign companies of approximately $118 million, $24 million of which relate to Japan, and will expire beginning in fiscal 2028, and the rest of which, under current applicable foreign tax law, can be carried forward indefinitely.
Table:
 | As of | 
(In millions) | March 29, 2019 | March 30, 2018
Deferred tax assets: |  | 
Tax credit carryforwards | $54 | $30
Net operating loss carryforwards of acquired companies | 51 | 32
Other accruals and reserves not currently tax deductible | 64 | 66
Deferred revenue | 54 | 94
Intangible assets | 384 | —
Loss on investments not currently tax deductible | 35 | 9
Stock-based compensation | 87 | 141
Other | 25 | 18
Gross deferred tax assets | 754 | 390
Valuation allowance | (105) | (19)
Deferred tax assets, net of valuation allowance | $649 | $371
Deferred tax liabilities: |  | 
Property and equipment | $(17) | $(5)
Goodwill | (13) | (20)
Intangible assets | — | (459)
Unremitted earnings of foreign subsidiaries | (316) | (396)
Prepaids and deferred expenses | (43) | (23)
Discount on convertible debt | (7) | (14)
Deferred tax liabilities | (396) | (917)
Net deferred tax assets (liabilities) | $253 | $(546)


Question: What does the table show?
Answer: The principal components of deferred tax assets and liabilities
10 Earnings per share
Basic and diluted earnings per share calculated on an adjusted profit basis are included in Note 2.
The dilution is in respect of unexercised share options and the Performance Share Plan.
Table:
 | 2019 | 2018
Profit attributable to equity shareholders (£m) | 166.6 | 223.1
Weighted average shares (million) | 73.7 | 73.6
Dilution (million) | 0.2 | 0.2
Diluted weighted average shares (million) | 73.9 | 73.8
Basic earnings per share | 226.2p | 303.1p
Diluted earnings per share | 225.5p | 302.0p


Question: What was the change in the profit attributable to equity shareholders from 2018 to 2019?
Answer: -56.5
Calculation: 166.6-223.1