hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
A.6.1 Capital structure
The increase in short-term debt and current maturities of long-term debt was due mainly to reclassifications of long-term euro and U. S. dollar instruments totaling € 3.9 billion from longterm debt. This was partly offset by € 3.3 billion resulting from the repayment of U. S. dollar instruments.
The decrease in current income tax liabilities was driven mainly by the reversal of income tax provisions outside Germany and tax payments in the context of the carve-out activities related to Siemens Healthineers.
Long-term debt increased due primarily to the issuance of euro instruments totaling € 6.5 billion and currency translation effects for bonds issued in the U. S. dollar. This was partly offset by the above-mentioned reclassifications of euro and U. S. dollar instruments.
The increase in provisions for pensions and similar obligations was due mainly to a lower discount rate. This effect was partly offset by a positive return on plan assets, among other factors.
The main factors for the increase in total equity attributable to shareholders of Siemens AG were € 5.2 billion in net income attributable to shareholders of Siemens AG; the re-issuance of treasury shares of € 1.6 billion; and positive other comprehensive income, net of income taxes of € 0.4 billion, resulting mainly from positive currency translation effects of € 1.8 billion, partly offset by negative effects from remeasurements of defined benefit plans of € 1.1 billion. This increase was partly offset by dividend payments of € 3.1 billion (for fiscal 2018) and the repurchase of 13,532,557 treasury shares at an average cost per share of € 99.78, totaling € 1.4 billion (including incidental transaction charges).
Table:
 |  | Sep 30, | 
(in millions of €) | 2019 | 2018 | % Change
Short-term debt and current maturities of long-term debt | 6,034 | 5,057 | 19 %
Trade payables | 11,409 | 10,716 | 6 %
Other current financial liabilities | 1,743 | 1,485 | 17 %
Contract liabilities | 16,452 | 14,464 | 14 %
Current provisions | 3,682 | 3,931 | (6) %
Current income tax liabilities | 2,378 | 3,102 | (23) %
Other current liabilities | 9,023 | 9,118 | (1) %
Liabilities associated with assets classified as held for disposal | 2 | 1 | 54 %
Total current liabilities | 50,723 | 47,874 | 6 %
Long-term debt | 30,414 | 27,120 | 12 %
Provisions for pensions and similar obligations | 9,896 | 7,684 | 29 %
Deferred tax liabilities | 1,305 | 1,092 | 19 %
Provisions | 3,714 | 4,216 | (12) %
Other financial liabilities | 986 | 685 | 44 %
Other liabilities | 2,226 | 2,198 | 1 %
Total non-current liabilities | 48,541 | 42,995 | 13 %
Total liabilities | 99,265 | 90,869 | 9 %
Debt ratio | 66 % | 65 % | 
Total equity attributable to shareholders of Siemens AG | 48,125 | 45,474 | 6 %
Equity ratio | 34 % | 35 % | 
Non-controlling interests | 2,858 | 2,573 | 11 %
Total liabilities and equity | 150,248 | 138,915 | 8 %
 |  |  | 


Question: What is the percentage increase / (decrease) in total liabilities and equity from 2018 to 2019?
Answer: 8.16
Calculation: 150,248 / 138,915 - 1
j.p . morgan chase & co . / 2003 annual report 33 corporate credit allocation in 2003 , tss was assigned a corporate credit allocation of pre- tax earnings and the associated capital related to certain credit exposures managed within ib 2019s credit portfolio on behalf of clients shared with tss . prior periods have been revised to reflect this allocation . for 2003 , the impact to tss of this change increased pre-tax operating results by $ 36 million and average allocated capital by $ 712 million , and it decreased sva by $ 65 million . pre-tax operating results were $ 46 million lower than in 2002 , reflecting lower loan volumes and higher related expenses , slightly offset by a decrease in credit costs . business outlook tss revenue in 2004 is expected to benefit from improved global equity markets and from two recent acquisitions : the november 2003 acquisition of the bank one corporate trust portfolio , and the january 2004 acquisition of citigroup 2019s electronic funds services business . tss also expects higher costs as it integrates these acquisitions and continues strategic investments to sup- port business expansion . by client segment tss dimensions of 2003 revenue diversification by business revenue by geographic region investor services 36% ( 36 % ) other 1% ( 1 % ) institutional trust services 23% ( 23 % ) treasury services 40% ( 40 % ) large corporations 21% ( 21 % ) middle market 18% ( 18 % ) banks 11% ( 11 % ) nonbank financial institutions 44% ( 44 % ) public sector/governments 6% ( 6 % ) europe , middle east & africa 27% ( 27 % ) asia/pacific 9% ( 9 % ) the americas 64% ( 64 % ) ( a ) includes the elimination of revenue related to shared activities with chase middle market in the amount of $ 347 million . year ended december 31 , operating revenue .

Table:
year ended december 31 , ( in millions ) | year ended december 31 , 2003 | year ended december 31 , 2002 | change
treasury services | $ 1927 | $ 1818 | 6% ( 6 % )
investor services | 1449 | 1513 | -4 ( 4 )
institutional trust services ( a ) | 928 | 864 | 7
other ( a ) ( b ) | -312 ( 312 ) | -303 ( 303 ) | -3 ( 3 )
total treasury & securities services | $ 3992 | $ 3892 | 3% ( 3 % )
( a ) includes a portion of the $ 41 million gain on sale of a nonstrategic business in 2003 : $ 1 million in institutional trust services and $ 40 million in other .
( b ) includes the elimination of revenues related to shared activities with chase middle market , and a $ 50 million gain on sale of a non-u.s .
securities clearing firm in 2002. .

Question: in 2003 what was the ratio of the total other income to the gain on sale of a non-u.s securities
Answer: -6.24
Calculation: divide(-312, 50)
item 1b . unresolved staff comments not applicable . item 2 . properties our global headquarters are located in chicago , illinois , at 20 south wacker drive . the following is a description of our key locations and facilities . location primary use owned/leased lease expiration approximate size ( in square feet ) ( 1 ) 20 south wacker drive chicago , illinois global headquarters and office space leased 2032 ( 2 ) 512000 141 west jackson chicago , illinois trading floor and office space leased 2027 ( 3 ) 150000 333 s . lasalle chicago , illinois trading floor and office space owned n/a 300000 550 west washington chicago , illinois office space leased 2023 250000 one north end new york , new york trading floor and office space leased 2028 ( 4 ) 240000 .

Table:
location | primary use | owned/leased | lease expiration | approximate size ( in square feet ) ( 1 )
20 south wacker drive chicago illinois | global headquarters and office space | leased | 2032 ( 2 ) | 512000
141 west jacksonchicago illinois | trading floor and office space | leased | 2027 ( 3 ) | 150000
333 s . lasallechicago illinois | trading floor and office space | owned | n/a | 300000
550 west washingtonchicago illinois | office space | leased | 2023 | 250000
one north endnew york new york | trading floor and office space | leased | 2028 ( 4 ) | 240000
one new change london | office space | leased | 2026 | 58000
data center 3chicagoland area | business continuity and co-location | leased | 2031 ( 5 ) | 83000
bagmane tech park bangalore india | office space | leased | 2020 ( 6 ) | 72000
data center 3 chicagoland area business continuity and co-location leased 2031 ( 5 ) 83000 bagmane tech park bangalore , office space leased 2020 ( 6 ) 72000 ( 1 ) size represents the amount of space leased or owned by us unless otherwise noted .
( 2 ) the initial lease expires in 2032 with two consecutive options to extend the term for five years each .
( 3 ) the initial lease expires in 2027 and contains options to extend the term and expand the premises .
( 4 ) the initial lease expires in 2028 and contains options to extend the term and expand the premises .
in 2019 , the premises will be reduced to 225000 square feet .
( 5 ) in march 2016 , the company sold its datacenter in the chicago area for $ 130.0 million .
at the time of the sale , the company leased back a portion of the property .
( 6 ) the initial lease expires in 2020 and contains an option to extend the term as well as an option to terminate early .
item 3 .
legal proceedings see 201clegal and regulatory matters 201d in note 12 .
contingencies to the consolidated financial statements beginning on page 87 for cme group 2019s legal proceedings disclosure which is incorporated herein by reference .
item 4 .
mine safety disclosures not applicable. .

Question: by what percentage will the space in one north endnew york new york decrease in 2019?
Answer: -6.3%
Calculation: subtract(225000, 240000), divide(#0, 240000)
The Company sells its products to distributors and original equipment manufacturers (OEMs) in a broad range of market segments, performs on-going credit evaluations of its customers and, as deemed necessary, may require collateral, primarily letters of credit. The Company's operations outside the U.S. consist of product assembly and final test facilities in Thailand, and sales and support centers and design centers in certain foreign countries. Domestic operations are responsible for the design, development and wafer fabrication of products, as well as the coordination of production planning and shipping to meet worldwide customer commitments. The Company's Thailand assembly and test facility is reimbursed in relation to value added with respect to assembly and test operations and other functions performed, and certain foreign sales offices receive compensation for sales within their territory. Accordingly, for financial statement purposes, it is not meaningful to segregate sales or operating profits for the assembly and test and foreign sales office operations. Identifiable long-lived assets (consisting of property, plant and equipment net of accumulated amortization) by geographic area are as follows (in millions):
Sales to unaffiliated customers located outside the U.S., primarily in Asia and Europe, aggregated approximately 80% of consolidated net sales for fiscal 2019 and approximately 85% and 84% of net sales during fiscal 2018 and fiscal 2017, respectively. Sales to customers in Europe represented approximately 23% of consolidated net sales for fiscal 2019 and approximately 24% of consolidated net sales for each of fiscal 2018 and fiscal 2017. Sales to customers in Asia represented approximately 52% of consolidated net sales for fiscal 2019 and approximately 58% of consolidated net sales for each of fiscal 2018 and 2017. Within Asia, sales into China represented approximately 22%, 30% and 32% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into Taiwan represented approximately 13%, 11% and 9% of consolidated net sales for fiscal 2019, 2018 and 2017, respectively. Sales into any other individual foreign country did not exceed 10% of the Company's net sales for any of the three years presented.
With the exception of Arrow Electronics, the Company's largest distributor, which made up 10% of net sales, no other distributor or end customer accounted for more than 10% of net sales in fiscal 2019. In fiscal 2018 and fiscal 2017, no distributor or end customer accounted for more than 10% of net sales.
Table:
 | March 31, | 
 | 2019 | 2018
United States | $521.1 | $393.3
Thailand | 209.3 | 215.5
Various other countries | 266.3 | 159.1
Total long-lived assets | $996.7 | $767.9


Question: What was the amount of assets in the United States in 2018?
Answer: 393.3
Outstanding Equity Awards at Fiscal Year End
The following table summarizes the equity awards made to our named executive officers that were outstanding at December 31, 2019
Table:
Name | No. of Securities Underlying Unexercised Options (#) Exercisable No. of Securities Underlying Unexercised | No. of Securities Underlying Unexercised Options (#) Unexercisable No. of Securities Underlying Unexercised | Option Exercise Price | Option Expiration Date
Garo H. Armen (1) | 500,000 | - | $1.25 | April 16, 2026
Garo H. Armen (2) | 184,028 | 65,972 | $1.75 | October 16, 2027
Alexander K. Arrow (3) | 100,000 | - | $1.25 | February 12, 2026
Alexander K. Arrow (3) | 140,000 | - | $1.25 | April 15, 2026
Alexander K. Arrow (4) | 55,208 | 19,792 | $1.75 | October 16, 2027
Alexander K. Arrow (5) | 41,667 | - | $1.00 | February 1, 2029


Question: How many of Alexander K. Arrow's options would expire n April 15, 2026?
Answer: 140,000
Contract Assets and Liabilities
The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers:
Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life.
We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs.
Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively.
A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.
Table:
 | Year Ended December 31, | 
(In thousands) | 2019 | 2018
Accounts receivable, net | $120,016 | $133,136
Contract assets | 18,804 | 12,128
Contract liabilities | 50,974 | 52,966


Question: What was the expense recognized by the company in 2019?
Answer: $6.3 million
7. Earnings Per Share
The following is a reconciliation of the amounts utilized in the computation of basic and diluted earnings per share for fiscal2 019, 2018 and 2017 (in thousands, except per share amounts):
In each of the fiscal years 2019, 2018 and 2017, share-based awards for approximately 0.1 million shares were not included in the computation of diluted earnings per share as they were antidilutive.
Table:
 | 2019 | 2018 | 2017
Net income | 108,616 | 13,040 | 112,062
Basic weighted average common shares outstanding | 30,271 | 33,003 | 33,612
Dilutive effect of share-based awards and options outstanding  | 803 | 916 | 941
Diluted weighted average shares outstanding | 31,074 | 33,919 | 34,553
Earnings per share: |  |  | 
Basic | 3.59 | 0.40 | 3.33
Diluted | 3.50 | 0.38 | 3.24


Question: What was the amount of basic earnings per share in 2019?
Answer: 3.59
Foreign exchange earnings and outgo
Export revenue constituted 93.3 percent of the total unconsolidated revenue in FY 2019 (92.2 percent in FY 2018).
Table:
 |  | (` crore)
Foreign exchange earnings and outgo | FY 2019 | FY 2018
a. Foreign exchange earnings | 119,499 | 92,258
b. CIF Value of imports | 447 | 768
c.Expenditure in foreign currency | 49,336 | 33,014


Question: What is the ratio of foreign exchange earnings to expenditure in foreign currency in FY 2019?
Answer: 2.42
Calculation: 119,499/49,336
Selected Financial Data
• Significant events affecting our historical earnings trends in 2018 through 2019 are described in “Special Items” in the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” section.
• 2017 data includes severance, pension and benefit charges, gain on spectrum license transactions, acquisition and integration related charges, product realignment charges, net gain on sale of divested businesses and early debt redemption costs. 2016 data includes severance, pension and benefit charges, gain on spectrum license transactions, net gain on sale of divested businesses and early debt redemption costs. 2015 data includes severance, pension and benefit credits and gain on spectrum license transactions.
• On January 1, 2019, we adopted several Accounting Standards Updates (ASUs) that were issued by the Financial Accounting Standards Board (FASB) using the modified retrospective basis. On January 1, 2018, we adopted several ASUs that were issued by the FASB. These standards were adopted on different bases, including: (1) prospective; (2) full retrospective; and (3) modified retrospective.
Based on the method of adoption, certain figures are not comparable, with full retrospective reflected in all periods. See Note 1 to the consolidated financial statements for additional information.
Table:
 |  |  |  | (dollars in millions, except per share amounts) | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Results of Operations |  |  |  |  | 
Operating revenues | $131,868 | $130,863 | $ 126,034 | $ 125,980 | $ 131,620
Operating income | 30,378 | 22,278 | 27,425 | 29,249 | 30,615
Net income attributable to Verizon | 19,265 | 15,528 | 30,101 | 13,127 | 17,879
Per common share – basic | 4.66 | 3.76 | 7.37 | 3.22 | 4.38
Per common share – diluted | 4.65 | 3.76 | 7.36 | 3.21 | 4.37
Cash dividends declared per common share | 2.435 | 2.385 | 2.335 | 2.285 | 2.230
Net income attributable to noncontrolling interests | 523 | 511 | 449 | 481 | 496
Financial Position |  |  |  |  | 
Total assets | $ 291,727 | $ 264,829 | $ 257,143 | $ 244,180 | $ 244,175
Debt maturing within one year | 10,777 | 7,190 | 3,453 | 2,645 | 6,489
Long-term debt | 100,712 | 105,873 | 113,642 | 105,433 | 103,240
Employee benefit obligations | 17,952 | 18,599 | 22,112 | 26,166 | 29,957
Noncontrolling interests | 1,440 | 1,565 | 1,591 | 1,508 | 1,414
Equity attributable to Verizon | 61,395 | 53,145 | 43,096 | 22,524 | 16,428


Question: What was the operating revenue in 2019?
Answer: $131,868
MANAGEMENT DISCUSSION SNAPSHOT
* (1.0) percent adjusted for currency; 0.2 percent excluding divested businesses and adjusted for currency.
** 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
+ Includes charges of $2.0 billion or $2.23 of diluted earnings per share in 2018 associated with U.S. tax reform.
++At December 31
Table:
($ and shares in millions except per share amounts) |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent/Margin Change**
Revenue | $ 77,147 | $ 79,591 | (3.1)%*
Gross profit margin | 47.3% | 46.4% | 0.9 pts.
Total expense and other (income) | $ 26,322 | $ 25,594 | 2.8%
Income from continuing operations before income taxes | $ 10,166 | $ 11,342 | (10.4)%
Provision for income taxes from continuing operations | $    731 | 2,619+ | (72.1)%
Income from continuing operations | $  9,435 | 8,723+ | 8.2%
Income from continuing operations margin | 12.2% | 11.0% | 1.3 pts.
Net income | $  9,431 | 8,728+ | 8.1%
Earnings per share from continuing operations—assuming dilution | $  10.57 | 9.51+ | 11.1%
Weighted-average shares outstanding—assuming dilution | 892.8 | 916.3 | (2.6)%
Assets++ | $152,186 | $123,382 | 23.3%
Liabilities++ | $131,202 | $106,452 | 23.2%
Equity++ | $ 20,985 | $ 16,929 | 24.0%


Question: What was the total assets turnover ratio in 2019?
Answer: 50.69
Calculation: 77,147 / 152,186
Executive Director Fixed Pay increases
The Committee has approved Fixed Pay increases of 4% for the CEO and 3% for the CFO, effective from 1 January 2020. This is in line with the average increase awarded to the wider Unilever workforce in 2019 of 3.6%. These increases were awarded to recognise the strong leadership of both individuals in 2019, which was Alan Jope’s first year in the CEO role and a year of transformation for Unilever generally. We also wanted to recognise Graeme Pitkethly’s seniority in his role, coming into his 5th year as CFO.
When our CEO Alan Jope was appointed on 1 January 2019 he was appointed with Fixed Pay 14% below that of what the Committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group, despite Unilever being one of the largest companies in this peer group. This positioning was intentional, given Alan’s internal promotion on appointment. However, subject to Alan’s continuing good performance the Committee will, over time, continue to review his Fixed Pay positioning and progress this towards the market median benchmark.
* MCIP at maximum (67%) investment of bonus.
Table:
 | Alan Jope CEO €'000 p.a. |  | Graeme Pitkethly CFO €'000 p.a. | 
 | 2019 | 2020 | 2019 | 2020
Fixed Pay | 1,450 | 1,508 | 1,103 | 1,136
Annual Bonus | 2,175 | 2,262 | 1,323 | 1,363
MCIP* Match share award | 2,186 | 2,273 | 1,330 | 1,370
Target Total Pay | 5,811 | 6,043 | 3,756 | 3,869
Personal MCIP* Investment in | 67% | 67% | 67% | 67%
Unilever shares | 1,457 | 1,516 | 886 | 913


Question: What is the percentage difference between the Fixed pay of CEO and CFO in 2020?
Answer: 32.75
Calculation: 1,508 / 1,136 - 1
.

Table:
 | 12/07 | 12/08 | 12/09 | 12/10 | 12/11 | 12/12
fidelity national information services inc . | 100.00 | 70.08 | 101.93 | 120.01 | 117.34 | 157.38
s&p 500 | 100.00 | 63.00 | 79.67 | 91.67 | 93.61 | 108.59
s&p supercap data processing & outsourced services | 100.00 | 68.26 | 99.41 | 97.33 | 118.68 | 151.90
s&p supercap data processing & outsourced 100.00 68.26 99.41 97.33 118.68 151.90 item 6 .
selected financial data .
the selected financial data set forth below constitutes historical financial data of fis and should be read in conjunction with item 7 , management 2019s discussion and analysis of financial condition and results of operations , and item 8 , financial statements and supplementary data , included elsewhere in this report .
on october 1 , 2009 , we completed the acquisition of metavante technologies , inc .
( "metavante" ) .
the results of operations and financial position of metavante are included in the consolidated financial statements since the date of acquisition .
on july 2 , 2008 , we completed the spin-off of lender processing services , inc. , which was a former wholly-owned subsidiary ( "lps" ) .
for accounting purposes , the results of lps are presented as discontinued operations .
accordingly , all prior periods have been restated to present the results of fis on a stand alone basis and include the results of lps up to july 2 , 2008 , as discontinued operations. .

Question: what was the percentage cumulative 5-year total shareholder return on common stock fidelity national information services , inc . for the period ending 12/12?
Answer: 57.38%
Calculation: subtract(157.38, const_100), divide(#0, const_100)