hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Acquisition of AFP
On August 1, 2018, the Company acquired AFP, Inc., a privately held fabricator of foam, corrugated, molded pulp and wood packaging solutions, to join its Product Care division. This acquisition expands our protective packaging offerings in the electronic, transportation and industrial markets with custom engineered applications. We acquired 100% of AFP shares for an estimated consideration of $74.1 million, excluding $3.3 million of cash acquired.
The following table summarizes the consideration transferred to acquire AFP and the final allocation of the purchase price among the assets acquired and liabilities assumed.
Table:
 | Preliminary | Measurement | 
 | Allocation | Period | Final Allocation
(In millions) | As of August 1, 2018 | Adjustments | As of September 30, 2019
Total consideration transferred | $ 70.8 | $ 3.3 | $ 74.1
Assets: |  |  | 
Cash and cash equivalents | 2.9 | 0.4 | 3.3
Trade receivables, net | 30.8 | — | 30.8
Inventories, net | 7.1 | — | 7.1
Prepaid expenses and other current assets | 0.7 | — | 0.7
Property and equipment, net | 3.5 | (0.4) | 3.1
Identifiable intangible assets, net | 18.6 | 0.7 | 19.3
Goodwill | 21.6 | 1.0 | 22.6
Other non-current assets | 0.7 | (0.4) | 0.3
Total assets | $ 85.9 | $ 1.3 | $ 87.2
Liabilities: |  |  | 
Current portion of long-term debt | — | 0.1 | 0.1
Accounts payable | 13.8 | (2.2) | 11.6
Other current liabilities | 1.3 | (0.1) | 1.2
Long-term debt, less current portion | — | 0.2 | 0.2
Total liabilities | $ 15.1 | $ (2.0) | $ 13.1


Question: What is the liability to asset ratio as of August 1, 2018?
Answer: 17.58
Calculation: 15.1/85.9
2. Employees
Please refer to the Report on Directors’ remuneration on pages 77 to 101 and note 38 of Notes to the consolidated financial statements on page 161 for disclosures relating to the emoluments, share incentives and long-term incentive interests and pensions of the Directors.
The average number of people employed by the Company during the year was:
Table:
 | 2019 | 2018
 | Number | Number
Manufacturing | 40 | 37
Product development | 54 | 50
Selling and marketing | 52 | 45
Administration | 32 | 30
 | 178 | 162


Question: What are the different departments for which the average number of people were employed by the Company during the year was recorded?
Answer: Manufacturing, Product development, Selling and marketing, Administration
entergy arkansas , inc . and subsidiaries management 2019s financial discussion and analysis plan to spin off the utility 2019s transmission business see the 201cplan to spin off the utility 2019s transmission business 201d section of entergy corporation and subsidiaries management 2019s financial discussion and analysis for a discussion of this matter , including the planned retirement of debt and preferred securities . results of operations net income 2011 compared to 2010 net income decreased $ 7.7 million primarily due to a higher effective income tax rate , lower other income , and higher other operation and maintenance expenses , substantially offset by higher net revenue , lower depreciation and amortization expenses , and lower interest expense . 2010 compared to 2009 net income increased $ 105.7 million primarily due to higher net revenue , a lower effective income tax rate , higher other income , and lower depreciation and amortization expenses , partially offset by higher other operation and maintenance expenses . net revenue 2011 compared to 2010 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 ( credits ) . following is an analysis of the change in net revenue comparing 2011 to 2010 . amount ( in millions ) .

Table:
 | amount ( in millions )
2010 net revenue | $ 1216.7
retail electric price | 31.0
ano decommissioning trust | 26.4
transmission revenue | 13.1
volume/weather | -15.9 ( 15.9 )
net wholesale revenue | -11.9 ( 11.9 )
capacity acquisition recovery | -10.3 ( 10.3 )
other | 3.2
2011 net revenue | $ 1252.3
the retail electric price variance is primarily due to a base rate increase effective july 2010 .
see note 2 to the financial statements for more discussion of the rate case settlement .
the ano decommissioning trust variance is primarily related to the deferral of investment gains from the ano 1 and 2 decommissioning trust in 2010 in accordance with regulatory treatment .
the gains resulted in an increase in 2010 in interest and investment income and a corresponding increase in regulatory charges with no effect on net income. .

Question: from the increase in net revenue , what percentage is attributed to the change in retail electric price?
Answer: 87.1%
Calculation: subtract(1252.3, 1216.7), divide(31.0, #0)
VMware and Pivotal Employee Stock Purchase Plans
In June 2007, VMware adopted its 2007 Employee Stock Purchase Plan (the “ESPP”), which is intended to be qualified under Section 423 of the Internal Revenue Code. On June 25, 2019, VMware amended its ESPP to increase the number of shares available for issuance by 9.0 million shares of Class A common stock. As of January 31, 2020, the number of authorized shares under the ESPP was a total of 32.3 million shares. Under the ESPP, eligible VMware employees are granted options to purchase shares at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value at the time of exercise. The option period is generally twelve months and includes two embedded six-month option periods. Options are exercised at the end of each embedded option period. If the fair market value of the stock is lower on the first day of the second embedded option period than it was at the time of grant, then the twelve-month option period expires and each enrolled participant is granted a new twelve-month option. As of January 31, 2020, 14.3 million shares of VMware Class A common stock were available for issuance under the ESPP.
The following table summarizes ESPP activity for VMware during the periods presented (cash proceeds in millions, shares in thousands):
As of January 31, 2020, $95 million of ESPP withholdings were recorded as a liability in accrued expenses and other on the consolidated balance sheets for the purchase that occurred on February 29, 2020.
Prior to the acquisition of Pivotal, Pivotal granted options to eligible Pivotal employees to purchase shares of its Class A common stock at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value of the Pivotal stock at the time of exercise. Pivotal’s ESPP activity was not material during the periods presented.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Cash proceeds | $172 | $161 | $65
Class A common stock purchased | 1,489 | 1,895 | 903
Weighted-average price per share | $115.51 | $84.95 | $72.40


Question: What was the change in Class A common stock purchased between 2019 and 2020?
Answer: -406
Calculation: 1,489-1,895
Operating Income
Our operating income in fiscal year 2018 increased to $189.3 million, or 8.8 percent of net sales as compared with $121.5 million, or 6.8 percent in net sales in fiscal year 2017. Excluding surcharge revenue and special items, adjusted operating margin was 10.6 percent for the fiscal year 2018 and 8.0 percent for fiscal year 2017. The increase in the operating margin reflects the stronger demand and improved product mix coupled with operating cost improvements partially offset by higher variable compensation expense compared to fiscal year 2017.
Operating income has been impacted by special items. The following presents our operating income and operating margin, in each case excluding the impact of surcharge on net sales and the loss on divestiture of business. We present and discuss these financial measures because management believes removing the impact of these items provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
Table:
 | Fiscal Year | 
($ in millions) | 2018 | 2017
Net sales | $2,157.7 | $1,797.6
Less: surcharge revenue | 365.4 | 239.2
Net sales excluding surcharge revenue | $1,792.3 | $1,558.4
Operating income | $189.3 | $121.5
Special items: |  | 
Loss on divestiture of business | — | 3.2
Adjusted operating income excluding special items | $189.3 | $124.7
Operating margin | 8.8% | 6.8%
Adjusted operating margin excluding surcharge revenue and special items | 10.6% | 8.0%


Question: What was the percentage change in operating income in 2018 from 2017?
Answer: 55.8
Calculation: (189.3-121.5)/121.5
part ii item 5 . market for registrant 2019s common equity , related stockholder matters and issuer purchases of equity securities . price range our common stock trades on the nasdaq global select market under the symbol 201cmktx 201d . the range of closing price information for our common stock , as reported by nasdaq , was as follows : on february 20 , 2015 , the last reported closing price of our common stock on the nasdaq global select market was $ 78.97 . holders there were 28 holders of record of our common stock as of february 20 , 2015 . dividend policy during 2014 , 2013 and 2012 , we paid quarterly cash dividends of $ 0.16 per share , $ 0.13 per share and $ 0.11 per share , respectively . on december 27 , 2012 , we paid a special cash dividend of $ 1.30 per share . in january 2015 , our board of directors approved a quarterly cash dividend of $ 0.20 per share payable on february 26 , 2015 to stockholders of record as of the close of business on february 12 , 2015 . any future declaration and payment of dividends will be at the sole discretion of our board of directors . the board of directors may take into account such matters as general business conditions , our financial results , capital requirements , contractual obligations , legal and regulatory restrictions on the payment of dividends to our stockholders or by our subsidiaries to their respective parent entities , and such other factors as the board of directors may deem relevant . recent sales of unregistered securities securities authorized for issuance under equity compensation plans please see the section entitled 201cequity compensation plan information 201d in item 12. .

Table:
2014: | high | low
january 1 2014 to march 31 2014 | $ 67.16 | $ 57.99
april 1 2014 to june 30 2014 | $ 59.65 | $ 50.30
july 1 2014 to september 30 2014 | $ 62.05 | $ 47.50
october 1 2014 to december 31 2014 | $ 73.25 | $ 61.15
2013: | high | low
january 1 2013 to march 31 2013 | $ 41.85 | $ 34.79
april 1 2013 to june 30 2013 | $ 47.80 | $ 37.09
july 1 2013 to september 30 2013 | $ 61.47 | $ 47.59
october 1 2013 to december 31 2013 | $ 70.60 | $ 61.34
.

Question: by how much did the high of mktx stock increase from april 12 , 2014 to march 31 , 2014?
Answer: 12.6%
Calculation: subtract(67.16, 59.65), divide(#0, 59.65)
Openreach has a UK-wide presence which is overlapped by our competitors in around half the country. This overlap is expected to grow as alternative network providers build-out new fibre footprint. Our volume discount deal, signed with the majority of our major communications provider customers, has led to another record quarter for fibre sales. We are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers. We have experienced strong demand from businesses for Ethernet circuits for the second consecutive quarter.
Adjusteda revenue decline of 4% for the year was driven by regulated price reductions predominantly on FTTC and Ethernet products, non-regulated price reductions (mainly driven by communications providers signing up for fibre volume discounts), a small decline in our physical line base and a reclassification of costs to revenue. This was partly offset by 25% growth in our fibre rental base, a 9% increase in our Ethernet rental base and the impact of adopting IFRS 15.
Adjusteda operating costs were broadly flat, with higher costs from recruiting and training engineers to support our ‘Fibre First’ programme and help improve customer experience, as well as pay inflation and business rates, offset by efficiency savings and a reclassification of costs to revenue. Adjusteda EBITDA was down 7% for the year.
Capital expenditure was £2.1bn, up 22%, driven by investment in our FTTP and Gfast network build and higher year-on-year BDUK net grant funding deferrals, partly offset by efficiency savings.
Normalised free cash flowb was down 38% due to the EBITDA decline, higher underlying capital expenditure (excluding BDUK grant funding deferrals) and timing of customer receipts.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.
Table:
Openreachc |  |  |  | 
Adjusteda revenue £5,075m |  |  | Adjusteda operating profit £955m | 
 | 2019 (IFRS 15) | 2018 (IAS 18) | Change | 
Year to 31 March | £m | £m | £m | %
Adjusted a revenue | 5,075 | 5,278 | (203) | (4)
Adjusted a operating costs | 2,652 | 2,663 | (11) | –
Adjusted a EBITDA | 2,423 | 2,615 | (192) | (7)
Depreciation & amortisation | 1,468 | 1,401 | 67 | 5
Adjusted a operating profit | 955 | 1,214 | (259) | (21)
Capital expenditure | 2,081 | 1,699 | 382 | 22
Normalised free cash flowb | 685 | 1,100 | (415) | (38)


Question: What is the  Adjusted a revenue for 2019?
Answer: 5,075
Net Loss per Share
The Company applies the two-class method to calculate its basic and diluted net loss per share as both classes of its voting shares are participating securities with equal participation rights and are entitled to receive dividends on a share for share basis.
The following table summarizes the reconciliation of the basic weighted average number of shares outstanding and the diluted weighted average number of shares outstanding:
In the years ended December 31, 2019 and 2018, the Company was in a loss position and therefore diluted loss per share is equal to basic loss per share.
Table:
 | Years ended | 
 | December 31, 2019 | December 31, 2018
Basic and diluted weighted average number of shares outstanding | 113,026,424 | 105,671,839
The following items have been excluded from the diluted weighted average number of shares outstanding because they are anti-dilutive: |  | 
Stock options | 3,812,242 | 5,476,790
Restricted share units | 1,939,918 | 2,473,665
Deferred share units | 673 | 347
 | 5,752,833 | 7,950,802


Question: What is the average anti-dilutive deferred share units for 2018 and 2019?
Answer: 510
Calculation: (673+347)/2
INCOME TAX EXPENSE
Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year.
Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.
Table:
(In millions of dollars, except tax rates) | Years ended December 31 |  | 
 | 2019 | 2018 | %Chg
Adjusted EBITDA 1 | 6,212 | 5,983 | 4
Deduct (add): |  |  | 
Depreciation and amortization | 2,488 | 2,211 | 13
Gain on disposition of property, plant and equipment | - | (16) | (100)
Restructuring, acquisition and other | 139 | 210 | (34)
Finance costs | 840 | 793 | 6
Other income | (10) | (32) | (69)
Income tax expense | 712 | 758 | (6)
Net income | 2,043 | 2,059 | (1)


Question: What was the increase / (decrease) in Adjusted EBITDA from 2018 to 2019?
Answer: 229
Calculation: 6,212 - 5,983
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) same period was $ 1988000 lower , than if it had continued to account for share-based compensation under apb no . 25 . basic and diluted earnings per share for the year ended december 31 , 2006 were both $ 0.02 lower than if the company had continued to account for share-based compensation under apb no . 25 . prior to the adoption of sfas no . 123 ( r ) , the company presented all tax benefits of deductions resulting from share-based payment arrangements as operating cash flows in the statements of cash flows . sfas no . 123 ( r ) requires the cash flows resulting from the tax benefits from tax deductions in excess of the compensation cost recognized for those share awards ( excess tax benefits ) to be classified as financing cash flows . the excess tax benefit of $ 2885000 classified as a financing cash inflow for the year ended december 31 , 2006 would have been classified as an operating cash inflow if the company had not adopted sfas no . 123 ( r ) . as a result of adopting sfas no 123 ( r ) , unearned compensation previously recorded in stockholders 2019 equity was reclassified against additional paid in capital on january 1 , 2006 . all stock-based compensation expense not recognized as of december 31 , 2005 and compensation expense related to post 2005 grants of stock options and amortization of restricted stock will be recorded directly to additional paid in capital . compensation expense for stock options and restricted stock recognized in the statements of income for the year ended december 31 , 2006 , 2005 and 2004 was as follows : year ended december 31 , ( in thousands ) 2006 2005 2004 .

Table:
( in thousands ) | year ended december 31 , 2006 | year ended december 31 , 2005 | year ended december 31 , 2004
stock options | $ -3273 ( 3273 ) | $ 2014 | $ 2014
restricted stock | -2789 ( 2789 ) | -1677 ( 1677 ) | -663 ( 663 )
impact on income before income taxes | -6062 ( 6062 ) | -1677 ( 1677 ) | -663 ( 663 )
income tax benefit | 2382 | 661 | 260
impact on net income | $ -3680 ( 3680 ) | $ -1016 ( 1016 ) | $ -403 ( 403 )
.

Question: what percent did restricted stock expense increase from 2004 to 2005?
Answer: 39.5%
Calculation: divide(663, 1677)
Note 21. Earnings Per Share
Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust using the treasury stock method.
The number of shares used in the earnings per share computation were as follows (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Basic: |  |  | 
Weighted average common shares outstanding | 41,649 | 42,090 | 41,822
Diluted: |  |  | 
Dilutive effect of stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust | 153 | 156 | 319
Total weighted average diluted shares outstanding | 41,802 | 42,246 | 42,141
Anti-dilutive shares excluded from the diluted earnings per share calculation | 69 | 44 | 46


Question: In which years is the Total weighted average diluted shares outstanding calculated?
Answer: 2019, 2018, 2017
Disaggregation of Revenue
The following table disaggregates revenue generated within the United States (U.S.) from revenue generated from customers outside of the U.S. Revenue
for transaction tax compliance in the U.S. is further disaggregated based on the solutions or services purchased by customers. Total revenues consisted of the
following (in thousands):
Table:
 |  | For the Year Ended December 31, | 
 | 2019 | 2018 | 2017
Revenue (U.S.): |  |  | 
Subscription and returns |  |  | 
Tax determination | $203,584 | $147,847 | $114,575
Tax returns and compliance management | 127,815 | 91,239 | 74,454
Interest income on funds held for customers | 3,213 | 1,055 | -
Total subscription and returns | 334,612 | 240,141 | 189,029
Professional services | 24,399 | 15,126 | 12,476
Total revenue (U.S.) | 359,011 | 255,267 | 201,505
Total revenue (non U.S.) | 23,410 | 16,831 | 11,654
Total revenue | $382,421 | $272,098 | $213,159


Question: What is the percentage change in total revenue between 2017 and 2018?
Answer: 27.65
Calculation: (272,098 - 213,159)/213,159
The credit risk profile of trade receivables
Other than those disclosed above no other impairment losses on receivables and contract assets arising from contracts with customers have been recognised. Other than trade receivables there are no financial assets that are past their due date at 31st December 2019.
Payment terms across the Group vary dependent on the geographic location of each operating company. Payment is typically due between 20 and 90 days after the invoice is issued.
All contracts with customers do not contain a significant financing component.
The movement in the allowance for impairment in respect of trade receivables during the year was as follows:
Table:
 | 2019 | 2018
 | £m | £m
Balance at 1st January | 9.8 | 9.6
Additional impairment | 8.6 | 2.8
Amounts written off as uncollectable | (1.2) | (0.7)
Amounts recovered | (0.6) | (0.5)
Impairment losses reversed | (1.1) | (1.4)
Exchange differences | (0.7) | –
Balance at 31st December | 14.8 | 9.8


Question: For which years was the movement in the allowance for impairment in respect of trade receivables during the year recorded?
Answer: 2019, 2018
A. Operating Results
YEAR ENDED DECEMBER 31, 2019 COMPARED TO YEAR ENDED DECEMBER 31, 2018
Management believes that net voyage revenue, a non-GAAP financial measure, provides additional meaningful information because it enables us to compare the profitability of our vessels which are employed under bareboat charters, spot related time charters and spot charters. Net voyage revenues divided by the number of days on the charter provides the Time Charter Equivalent (TCE) Rate. Net voyage revenues and TCE rates are widely used by investors and analysts in the tanker shipping industry for comparing the financial performance of companies and for preparing industry averages. We believe that our method of calculating net voyage revenue is consistent with industry standards. The table below reconciles our net voyage revenues to voyage revenues.
Table:
 |  | Years Ended December 31,     | 
All figures in USD ‘000  | 2019 | 2018 | Variance 
Voyage Revenue   | 317,220 | 289,016 | 9.8%
Voyage Expenses   | (141,770) | (165,012) | (14.1%)
Vessel Operating Expenses   | (66,033) | (80,411) | (17.9%)
Impairment Loss on Vessels   | - | (2,168) | N/A 
Impairment Loss on Goodwill   | - | - | N/A 
Loss from Disposal of Vessels   | - | (6,619) | N/A 
General and Administrative Expenses   | (13,481) | (12,727) | 5.9%
Depreciation Expenses   | (63,965) | (60,695) | 5.4%
Net Operating (Loss) Income   | 31,971 | (38,616) | (182.8%)
Interest Income   | 298 | 334 | (10.8%)
Interest Expenses   | (38,390) | (34,549) | 11.1%
Other Financial Expenses   | (4,231) | (14,808) | (71.4%)
Equity Loss from Associate   | - | (7,667) | N/A 
Net (Loss) Income   | (10,352) | (95,306) | (89.1%)


Question: What is the percentage change in the voyage revenue between 2018 and 2019?
Answer: 9.76
Calculation: (317,220-289,016)/289,016