hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
As at December 31, 2019, we had US$8.3 billion of US dollardenominated senior notes and debentures, all of which were hedged using debt derivatives.
1 US dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate.
2 Pursuant to the requirements for hedge accounting under IFRS 9, Financial instruments, as at December 31, 2019 and December 31, 2018, RCI accounted for 100% of its debt derivatives related to senior notes as hedges against designated US dollar-denominated debt. As a result, as at December 31, 2019 and 2018, 100% of our US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes.
3 Borrowings include long-term debt, including the impact of debt derivatives, and short-term borrowings associated with our US CP and accounts receivable securitization programs.
Table:
 | As at December 31 | 
(In millions of dollars, except exchange rates, percentages, and years) | 2019 | 2018
US dollar-denominated long-term debt 1 | US$ 8,300 | US$ 6,050
Hedged with debt derivatives | US$ 8,300 | US$ 6,050
Hedged exchange rate | 1.1932 | 1.1438
Percent hedged2 | 100.0% | 100.0%
Amount of borrowings at fixed rates 3 |  | 
Total borrowings | $ 17,496 | $ 15,320
Total borrowings at fixed rates | $ 15,254 | $ 13,070
Percent of borrowings at fixed rates | 87.2% | 85.3%
Weighted average interest rate on borrowings | 4.30% | 4.45%
Weighted average term to maturity | 14.1 years | 10.7 years


Question: What was the increase / (decrease) in US dollar-denominated long-term debt from 2018 to 2019?
Answer: 2250
Calculation: 8,300 - 6,050
21. Supplemental Data
The following are additional required disclosures and other material items:
Table:
 |  | Years Ended June 30, | 
($ in millions) | 2019 | 2018 | 2017
Cost Data: |  |  | 
Repairs and maintenance costs | $120.4 | $108.0 | $99.1
Cash Flow Data: |  |  | 
Noncash investing and financing activities: |  |  | 
Noncash purchases of property, plant, equipment and software | $16.1 | $16.5 | $13.7
Cash paid (received) during the year for: |  |  | 
Interest payments, net | $27.6 | $29.5 | $27.7
Income tax payments (refunds), net | $27.5 | $33.7 | $(33.3)


Question: What was the percentage change in Repairs and maintenance costs in 2019 from 2018?
Answer: 11.48
Calculation: (120.4-108.0)/108.0
a. For the years ended December 31, 2017, 2018 and 2019, the Company recognized NT$118,252 million, NT$123,795 million and NT$122,999 million, respectively, in operating costs, of which NT$2,256 million, NT$1,698 million and NT$820 million in 2017, 2018 and 2019, respectively, were related to write-down of inventories.
b. None of the aforementioned inventories were pledged.
Table:
As of December 31, |  | 
 | 2018 | 2019
 | NT$ | NT$
 | (In Thousands) | (In Thousands)
Raw materials | $3,766,056 | $5,102,571
Supplies and spare parts | 3,133,737 | 3,548,376
Work in process | 10,034,488 | 11,309,718
Finished goods | 1,268,838 | 1,754,137
Total | $18,203,119 | $21,714,802


Question: How much of operating costs were related to write-down of inventories for year ended December 31, 2017?
Answer: NT$2,256 million
Other Non-current Liabilities
Other non-current liabilities consisted of the following (in thousands):
Table:
 | 2019 | 2018
Lease liabilities | $28,046 | $—
Other | 708 | 534
Total other non-current liabilities | $28,754 | $534


Question: What is the total non-current liabilities between 2018 to 2019?
Answer: 29288
Calculation: 28,754+534
Item 6. Selected Financial Data
The following table sets forth selected consolidated financial data for each of the fiscal years ended June 30, 2019, 2018, 2017, 2016 and 2015 derived from the Company’s audited financial statements (in thousands, except per share amounts). The consolidated financial data as of and for the years ended June 30, 2015 are derived from the audited financial statements which have not been adjusted for the adoption of Accounting Standards update 2014- 09, Revenue from Contracts with Customers (Topic 606). These tables should be reviewed in conjunction with the Consolidated Financial Statements in Item 8 and related Notes, as well as Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” Historical results may not be indicative of future results.
(1) Operating income (loss) include the following operating expenses (in thousands):
(2)  The significant increase in net revenues during the year ended June 30, 2018 was primarily due to the acquisitions of the Campus Fabric and Data Center Businesses.
Table:
 |  | Year Ended June 30, |  |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Consolidated Statements of Operations Data:                     |  |  |  |  | 
Net revenues | $995,789 | $983,142 (2) | $607,084 | $519,834 | $552,940
Operating income (loss) (1) | $(14,726) | $(38,210) | $6,040 | $(30,029) | $(62,994)
Net loss | $(25,853) | $(46,792) | $(1,744) | $(36,363) | $(71,643)
Net loss per share – basic | $(0.22) | $(0.41) | $(0.02) | $(0.35) | $(0.72)
Net loss per share – diluted | $(0.22) | $(0.41) | $(0.02) | $(0.35) | $(0.72)
Shares used in per share calculation – basic | 117,954 | 114,221 | 108,273 | 103,074 | 99,000
Shares used in per share calculation – diluted | 117,954 | 114,221 | 108,273 | 103,074 | 99,000


Question: What was the change in the basic shares used in per share calculation between 2017 and 2018?
Answer: 5948
Calculation: 114,221-108,273
Patents and Intangible Assets
The Company owns or possesses licenses to use its patents. The costs of maintaining the patents are expensed as incurred.
The Company and Finjan Blue entered into a Patent Assignment and Support Agreement (the “Patent Assignment Agreement”) with IBM effective as of August 24, 2017 (see "Note 7 - Commitments and Contingencies"). Pursuant to the Patent Assignment Agreement, Finjan Blue acquired select IBM patents in the security sector. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the Patent Assignment and Support Agreement should be amortized over the four-year term of the agreement.
On May 15, 2018, Finjan Blue, entered into a second agreement with IBM (the “May 2018 Patent Assignment Agreement”). Pursuant to the May 2018 Patent Assignment Agreement, Finjan Blue acquired 56 select issued and pending IBM patents in the security sector. The terms of the May 2018 Patent Assignment Agreement are confidential. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the May 2018 Patent Assignment Agreement should be amortized over five years as the covenants between the parties are effective for that period.
Management did not identify any triggering events which would have necessitated an impairment change.
The components of these intangible assets are as follows:
Amortization expense for the years ended December 31, 2019, 2018 and 2017 was approximately $2.0 million, $1.8 million, and $0.8 million, respectively.
Table:
As of December 31, |  | 
 | 2019 | 2018
 |  | (in thousands)
Patents | $26,069 | $26,069
Less accumulated amortization | (22,517) | (20,562)
Intangible assets, net | $3,552 | $5,507


Question: What are the respective values of net intangible assets in 2019 and 2018?
Answer: $3,552, $5,507
performance graph the performance graph below shows the five-year cumulative total stockholder return on applied common stock during the period from october 30 , 2011 through october 30 , 2016 . this is compared with the cumulative total return of the standard & poor 2019s 500 stock index and the rdg semiconductor composite index over the same period . the comparison assumes $ 100 was invested on october 30 , 2011 in applied common stock and in each of the foregoing indices and assumes reinvestment of dividends , if any . dollar amounts in the graph are rounded to the nearest whole dollar . the performance shown in the graph represents past performance and should not be considered an indication of future performance . comparison of 5 year cumulative total return* among applied materials , inc. , the s&p 500 index and the rdg semiconductor composite index *assumes $ 100 invested on 10/30/11 in stock or 10/31/11 in index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2016 standard & poor 2019s , a division of s&p global . all rights reserved. .

Table:
 | 10/30/2011 | 10/28/2012 | 10/27/2013 | 10/26/2014 | 10/25/2015 | 10/30/2016
applied materials | 100.00 | 86.93 | 148.68 | 179.96 | 143.74 | 255.27
s&p 500 index | 100.00 | 115.21 | 146.52 | 171.82 | 180.75 | 188.90
rdg semiconductor composite index | 100.00 | 96.65 | 127.68 | 160.86 | 154.90 | 191.65
dividends during each of fiscal 2016 , 2015 , and 2014 , applied 2019s board of directors declared four quarterly cash dividends in the amount of $ 0.10 per share .
applied currently anticipates that cash dividends will continue to be paid on a quarterly basis , although the declaration of any future cash dividend is at the discretion of the board of directors and will depend on applied 2019s financial condition , results of operations , capital requirements , business conditions and other factors , as well as a determination by the board of directors that cash dividends are in the best interests of applied 2019s stockholders .
10/30/11 10/28/12 10/27/13 10/26/14 10/25/15 10/30/16 applied materials , inc .
s&p 500 rdg semiconductor composite .

Question: what is the total return if 1000000 is invested in s&p500 in 2011 and sold in 2012?
Answer: 152100
Calculation: subtract(115.21, const_100), divide(1000000, const_100), multiply(#1, #0)
Deferred Compensation Plans
Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands):
Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election.
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Total deferred compensation liability, included in: |  | 
Other current liabilities | $3,233 | $844
Other long-term liabilities | 39,715 | 40,895
Total deferred compensation liability | $42,948 | $41,739


Question: In which year was Other long-term liabilities larger?
Answer: 2018
Calculation: 40,895>39,715
shareholder return performance the line graph below compares the annual percentage change in ball corporation fffds cumulative total shareholder return on its common stock with the cumulative total return of the dow jones containers & packaging index and the s&p composite 500 stock index for the five-year period ended december 31 , 2011 . it assumes $ 100 was invested on december 31 , 2006 , and that all dividends were reinvested . the dow jones containers & packaging index total return has been weighted by market capitalization . total return to stockholders ( assumes $ 100 investment on 12/31/06 ) total return analysis .

Table:
 | 12/31/2006 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011
ball corporation | $ 100.00 | $ 104.05 | $ 97.04 | $ 121.73 | $ 161.39 | $ 170.70
dj us containers & packaging | $ 100.00 | $ 106.73 | $ 66.91 | $ 93.98 | $ 110.23 | $ 110.39
s&p 500 | $ 100.00 | $ 105.49 | $ 66.46 | $ 84.05 | $ 96.71 | $ 98.75
copyright a9 2012 standard & poor fffds , a division of the mcgraw-hill companies inc .
all rights reserved .
( www.researchdatagroup.com/s&p.htm ) copyright a9 2012 dow jones & company .
all rights reserved. .

Question: what is the roi of an investment in dj us containers & packaging from 2006 to 2008?
Answer: -33.1%
Calculation: subtract(66.91, const_100), divide(#0, const_100)
Liquidity and Capital Resources
The following summarizes information regarding our cash, investments, and working capital (in thousands):
Cash was $169.6 million at June 30, 2019, representing an increase of $48.5 million from $121.1 million at June 30, 2018. Cash increased primarily due to cash provided by operations of $104.9 million partially offset by cash used in investing activities of $21.8 million mainly for capital expenditures, and cash used in financing activities of $34.4 million mainly as a result of repayments of debt and repurchases of stock.
Cash was $121.1 million at June 30, 2018, representing a decrease of $9.3 million from $130.5 million at June 30, 2017. Cash and cash equivalents decreased primarily due to cash used in investing activities of $132.5 million mainly for the acquisitions of the Campus Fabric and Data Center Businesses and capital expenditures, partially offset by cash provided by financing activities of $104.7 million as a result of additional borrowings for the acquisitions and cash provided by operations of $19.0 million.
Table:
 | June 30,
2019 | June 30,
2018
Cash  | $169,607 | $121,139
Marketable securities   | — | 1,459
Total cash and marketable securities | $169,607 | $122,598


Question: How many years did the amount of Cash exceed $100,000 thousand?
Answer: 2
Calculation: 2019##2018
Other Current Liabilities
The components of other current liabilities are included in the following table (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Operating lease liabilities | $15,049 | $ —
Vendor financed licenses | 9,667 | 3,551
Royalties payable | 6,107 | 11,318
Accrued interest | 9,212 | 8,407
Other | 36,936 | 38,412
Total other current liabilities | $76,971 | $61,688


Question: What were the royalties payable in 2018?
Answer: 11,318
Accumulated Other Comprehensive Income
The following table sets forth the amounts reclassified from AOCI into the Consolidated Statements of Operations, and the associated financial statement line item, net of tax, for the periods indicated (in thousands):
(1) Amounts are included in the computation of net periodic benefit pension cost. Refer to Note 9 – “Postretirement and Other Employee Benefits” for additional information.
(2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2019 and 2017 for available for sale securities were due to a restructuring of securities loss and an other than temporary impairments on securities, respectively, and were recorded to restructuring of securities loss and other expense, respectively.
(3) The Company expects to reclassify $17.0 million into earnings during the next twelve months, which will primarily be classified as a component of cost of revenue.
(4) Amounts are net of tax, which are immaterial for the fiscal years ended August 31, 2019 and 2017. The amount for the fiscal year ended August 31, 2018 includes a reduction to income tax expense related to derivative instruments of $14.8 million.
Table:
 |  |  | Fiscal Year Ended August 31, | 
Comprehensive Income Components | Financial Statement Line Item | 2019 | 2018 | 2017
Foreign currency translation adjustment | Operating income | $— | $— | $5,947
Realized losses (gains) on derivative instruments:(3) |  |  |  | 
Foreign exchange contracts | Cost of revenue | 21,982 | (9,379) | 4,799
Interest rate contracts | Interest expense | (1,723) | (13,697) | 3,950
Actuarial loss | (1) | 741 | 1,127 | 1,929
Prior service credit | (1) | (44) | (88) | (138)
Available for sale securities | (2) | 33,333 | — | 10,139
Total amounts reclassified from AOCI(4) |  | $54,289 | $(22,037) | $26,626


Question: Which periods does the table include?
Answer: 2019, 2018, 2017
entergy louisiana , llc management's financial discussion and analysis net revenue 2008 compared to 2007 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges . following is an analysis of the change in net revenue comparing 2008 to 2007 . amount ( in millions ) .

Table:
 | amount ( in millions )
2007 net revenue | $ 991.1
retail electric price | -17.1 ( 17.1 )
purchased power capacity | -12.0 ( 12.0 )
net wholesale revenue | -7.4 ( 7.4 )
other | 4.6
2008 net revenue | $ 959.2
the retail electric price variance is primarily due to the cessation of the interim storm recovery through the formula rate plan upon the act 55 financing of storm costs and a credit passed on to customers as a result of the act 55 storm cost financing , partially offset by increases in the formula rate plan effective october 2007 .
refer to "hurricane rita and hurricane katrina" and "state and local rate regulation" below for a discussion of the interim recovery of storm costs , the act 55 storm cost financing , and the formula rate plan filing .
the purchased power capacity variance is due to the amortization of deferred capacity costs effective september 2007 as a result of the formula rate plan filing in may 2007 .
purchased power capacity costs are offset in base revenues due to a base rate increase implemented to recover incremental deferred and ongoing purchased power capacity charges .
see "state and local rate regulation" below for a discussion of the formula rate plan filing .
the net wholesale revenue variance is primarily due to provisions recorded for potential rate refunds related to the treatment of interruptible load in pricing entergy system affiliate sales .
gross operating revenue and , fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 364.7 million in fuel cost recovery revenues due to higher fuel rates offset by decreased usage .
the increase was partially offset by a decrease of $ 56.8 million in gross wholesale revenue due to a decrease in system agreement rough production cost equalization credits .
fuel and purchased power expenses increased primarily due to increases in the average market prices of natural gas and purchased power , partially offset by a decrease in the recovery from customers of deferred fuel costs. .

Question: what is the growth rate in net revenue in 2008?
Answer: -3.2%
Calculation: subtract(959.2, 991.1), divide(#0, 991.1)
The credit quality and credit concentration of cash equivalents, current asset investments and derivative financial assets are detailed in the tables below. Where the opinion of Moody’s and Standard & Poor’s (S&P) differ, the lower rating is used.
a We hold cash collateral of £638m (2017/18: £492m, 2016/17: £702m) in respect of derivative financial assets with certain counterparties.
The concentration of credit risk for our trading balances is provided in note 17, which analyses outstanding balances by customerfacing unit. Where multiple transactions are undertaken with a single financial counterparty or group of related counterparties, we enter into netting arrangements to reduce our exposure to credit risk by making use of standard International Swaps and Derivatives Association (ISDA) documentation.
We have also entered into credit support agreements with certain swap counterparties whereby, on a daily, weekly and monthly basis, the fair value position on notional £3,289m of long dated cross-currency swaps and interest rate swaps is collateralised. The related net cash inflow during the year was £129m (2017/18: outflow £220m, 2016/17: inflow £100m). The collateral paid and received is recognised within current asset investments and loans and other borrowings, respectively.
Table:
 | 2019 | 2018 | 2017
Moody’s / S&P credit rating of counterparty | £m | £m | £m
Aa2/AA and above | 2,522 | 2,575 | 1,444
Aa3/AA– | 1,376 | 313 | 208
A1/A+a | 1,145 | 651 | 952
A2/Aa | 649 | 628 | 370
A3/A–a | 50 | 180 | 204
Baa1/BBB+a | 75 | 59 | 561
Baa2/BBB and below a | 160 | 207 | 86
 | 5,977 | 4,613 | 3,825


Question: What is the cash collateral held by the company in 2019?
Answer: £638m
NOTE 3 – STAFF COSTS
Employee information
The majority of the staff on vessels are not employed by TORM. Staff costs included in operating expenses relate to the 108 seafarers (2018: 112, 2017: 131).
The average number of employees is calculated as a full-time equivalent (FTE).
The Executive Director is, in the event of termination by the Company, entitled to a severance payment of up to 12 months' salary.
Table:
USDm | 2019 | 2018 | 2017
Total staff costs |  |  | 
Staff costs included in operating expenses | 8.1 | 9.3 | 9.2
Staff costs included in administrative expenses | 37.7 | 36.9 | 34.6
Total | 45.8 | 46.2 | 43.8
Staff costs comprise the following |  |  | 
Wages and salaries | 37.2 | 38.1 | 36.4
Share-based compensation | 1.9 | 2.1 | 1.9
Pension costs | 3.5 | 3.3 | 3.1
Other social security costs | 0.9 | 0.6 | 0.3
Other staff costs | 2.3 | 2.1 | 2.1
Total | 45.8 | 46.2 | 43.8
Average number of permanent employees |  |  | 
Seafarers | 107.6 | 111.7 | 130.6
Land-based | 313.5 | 302.2 | 286.6
Total | 421.1 | 413.9 | 417.2


Question: What was the change in the total number of permanent employees from 2018 to 2019?
Answer: 7.2
Calculation: 421.1-413.9
Accounts Receivable, Net
Accounts receivable, net, consisted of the following as of January 31:
(1) Autodesk adopted ASU No. 2014-09, “Revenue from Contracts with Customers" regarding Accounting Standards Codification (ASC Topic 606) during the first quarter of fiscal 2019. As such, current year balances are shown under ASC Topic 606 and prior year balances are shown under ASC Topic 605. See Note 1, "Business and Summary of Significant Accounting Policies-Accounting Standards Adopted", of our consolidated financial statements for additional information.
Allowances for uncollectible trade receivables are based upon historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with problem accounts.
As part of the indirect channel model, Autodesk has a partner incentive program that uses quarterly attainment of monetary rewards to motivate distributors and resellers to achieve mutually agreed upon business goals in a specified time period. A portion of these incentives reduce maintenance and other revenue in the current period. The remainder, which relates to incentives on our Subscription Program, is recorded as a reduction to deferred revenue in the period the subscription transaction is billed and subsequently recognized as a reduction to subscription revenue over the contract period. These incentive balances do not require significant assumptions or judgments. Depending on how the payments are made, the reserves associated with the partner incentive program are treated on the balance sheet as either contra accounts receivable or accounts payable
Table:
(in million) | 2019 | 2018
Trade accounts receivable | $526.6 | $469.2
Less: Allowance for doubtful accounts | (2.2) | (2.3)
Product returns reserve | (0.3) | (0.2)
Partner programs and other obligations | (49.8) | (28.5)
Accounts receivable, net (1) | $474.3 | $438.2


Question: What does Autodesk consider the monetary rewards given to partners as?
Answer: either contra accounts receivable or accounts payable