hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Revenue
Both reported and adjusted revenue fell by 1% as growth in our Consumer business, was more than offset by regulated price reductions in Openreach and declines in our enterprise businesses in particular in fixed voice and also reflecting our strategy to reduce low margin activity such as equipment sales. Excluding the negative impact of £35m from foreign exchange movements, underlying revenue fell 0.9% (2017/18: fell 1%), which exceeds our expectation of down around 2%.
You can find details of revenue by customer-facing unit on pages 40 to 41. Note 6 to the consolidated financial statements shows a full breakdown of reported revenue by all our major product and service categories.
Operating costs
Reported operating costs were down 2% and adjustedb operating costs before depreciation and amortisation were down 1%. This was mainly driven by restructuring related cost savings and lower payments to telecommunications operators driven by Global Services strategy to de-emphasise low margin business, partly offset by higher costs of recruiting and training engineers to support Openreach’s ‘Fibre First’ programme and help deliver improved customer service.
Our cost transformation programme remains on track. c4,000 roles were removed in the year, with the largest elements being in Global Services and our Corporate Units. Overall savings from the programme are currently an annualised benefit of £875m with an associated cost of £386m. Note 7 to the consolidated financial statements shows a detailed breakdown of our operating costs.
Note 7 to the consolidated financial statements shows a detailed breakdown of our operating costs.
a Excluding depreciation and amortisation.
Table:
 | 2019 | 2018 | 2017
Year ended 31 March | £m | £m | £m
Revenue | 23,428 | 23,723 | 24,062
Operating costs a | (16,461) | (16,828) | (17,323)
Depreciation and amortisation | (3,546) | (3,514) | (3,572)
Operating profit | 3,421 | 3,381 | 3,167
Net finance expense | (756) | (764) | (804)
Associates and joint ventures | 1 | (1) | (9)
Profit before tax | 2,666 | 2,616 | 2,354
Tax | (507) | (584) | (446)
Profit for the period | 2,159 | 2,032 | 1,908


Question: What is the average Depreciation and amortisation for 2017-2019?
Answer: -3544
Calculation: -(3,546 + 3,514 + 3,572) / 3
The purchase was accounted for as a transaction between entities under common control. Assets and liabilities transferred were recorded at historical carrying amounts of Pivotal on the date of the transfer, except for certain goodwill and intangible assets that were recorded in the amounts previously recognized by Dell for Pivotal in connection with Dell’s acquisition of EMC during fiscal 2016. VMware’s previous investment in Pivotal, including any unrealized gain or loss previously recognized in other income (expense), net on the consolidated statements of income, were derecognized. Transactions with Pivotal that were previously accounted for as transactions between related parties were eliminated in the consolidated financial statements for all periods presented. All intercompany transactions and account balances between VMware and Pivotal have been eliminated upon consolidation for all periods presented.
The effect of the change from the combination to the consolidated statements of income was as follows (amounts in millions, except per share amounts):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Total revenue | $777 | $639 | $474
Operating income | (287) | (247) | (239)
Net income | (204) | (832) | (234)
Net income attributable to VMware | (148) | (772) | (222)
Net income per weighted-average share attributable to VMware common stockholders, basic for Classes A and B | $(0.63) | $(1.95) | $(0.56)
Net income per weighted-average share attributable to VMware common stockholders, diluted for Classes A and B | $(0.67) | $(1.93) | $(0.56)
Other comprehensive income (loss) | $— | $(26) | $35


Question: What was the net income in 2018?
Answer: (234)
xii. Shareholding as on March 31, 2019:
a. Distribution of equity shareholding as on March 31, 2019:
Table:
Number of shares | Holding | Percentage to capital | Number of accounts | Percentage to total accounts
1 - 100 | 18,402,438 | 0.5 | 528,148 | 70.3
101 - 500 | 37,550,103 | 1.0 | 185,200 | 24.6
501 - 1000 | 14,900,327 | 0.4 | 20,749 | 2.8
1001 - 5000 | 27,199,737 | 0.7 | 13,897 | 1.9
5001 - 10000 | 9,150,929 | 0.2 | 1,292 | 0.2
10001 - 20000 | 8,811,580 | 0.2 | 622 | 0.1
20001 - 30000 | 5,636,878 | 0.2 | 230 | -
30001 - 40000 | 5,424,479 | 0.1 | 154 | -
40001- 50000 | 4,808,196 | 0.1 | 106 | -
50001 -100000 | 21,790,964 | 0.6 | 304 | -
100001 - above | 3,598,709,075 | 96.0 | 903 | 0.1
GRAND TOTAL | 3,752,384,706 | 100.0 | 751,605 | 100.0


Question: What is the number of existing shareholding accounts as on March 31, 2019?  
Answer: 751,605
Note 12. Liabilities
The components of accounts payable, accrued expenses and other current liabilities are as follows (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Deferred rent | $ — | $11,656
Contingent consideration liability from acquisitions | 2,595 | —
Holdback liability from acquisitions | 1,650 | —
Other liabilities | 3,244 | 1,650
Other liabilities | $7,489 | $13,306


Question: What was the percentage change in total other liabilities between 2018 and 2019?
Answer: -43.72
Calculation: (7,489-13,306)/13,306
A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows (in thousands):
The total liability for gross unrecognized tax benefits as of December 31, 2019, 2018 and 2017 includes $9.6 million, $0.4 million and $0.2 million, respectively, of unrecognized net tax benefits which, if ultimately recognized, would reduce our annual effective tax rate in a future period. These liabilities, along with liabilities for interest and penalties, are included in accounts payable and accrued expenses and Other long-term liabilities in our consolidated balance sheet. Interest, which is included in Interest expense in our consolidated statement of income, was not material for all years presented.
During the year ended December 31, 2019, we recognized an increase in unrecognized tax benefits of approximately $7.7 million related to an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
We are subject to income taxes in the U.S., various state and foreign jurisdictions. Tax statutes and regulations within each jurisdiction are subject to interpretation and require significant judgment to apply. We are no longer subject to U.S. federal or non-U.S. income tax examinations by tax authorities for the years before 2015. We are no longer subject to U.S. state tax examinations by tax authorities for the years before 2014. We believe it is reasonably possible that within the next year our unrecognized tax benefits may decrease by $1.9 million due to the acceptance of a portion of our amended research and development credits.
Table:
 |  | December 31, | 
 | 2019 | 2018 | 2017
Gross unrecognized tax benefits at beginning of year | $490 | $220 | $293
Increases in tax positions for prior years | 7,718 | 36 | —
Increases in tax positions for current year | 1,839 | 320 | 32
Decreases in tax positions for prior years | (412) | — | —
Lapse in statute of limitations | — | (86) | (105)
Gross unrecognized tax benefits at end of year | $9,635 | $490 | $220


Question: What did the increase of approximately $7.7 million in unrecognized tax benefits relate to, during the year ended December 21, 2019?
Answer: an increase in research and development tax credits available to us for tax years 2016-2018 and $1.8 million for the 2019 tax year.
22. Cash and cash equivalents
Cash at bank earns interest at floating interest rates. Of the total cash and cash equivalents balance, $79.3 million (2018 $63.9 million) is callable at notice of three months or less at the date of investment.
Short-term bank deposits are made for varying periods of between one day and three months depending on the cash requirements of the Group and earn interest at the short-term deposit rates appropriate for the term of the deposit and currency.
At the end of 2019, the currency split of cash and cash equivalents was US Dollar 78 per cent (2018 83 per cent), Sterling 11 per cent (2018 8 per cent) and other currencies 11 per cent (2018 9 per cent).
For the purposes of the cash flow statement, cash and cash equivalents comprise the above amounts.
Table:
 | 2019 | 2018
 | $ million | $ million
Cash at bank | 103.9 | 57.7
Short-term bank deposits | 79.3 | 63.9
 | 183.2 | 121.6


Question: What amount of the total cash and cash equivalents balance is callable at notice of three months or less at the date of investment in 2019?
Answer: $79.3 million
Our net sales by offering category for EMEA for 2019 and 2018, were as follows (dollars in thousands):
Net sales in EMEA remained flat (increased 5% excluding the effects of fluctuating foreign currency exchange rates), or down $3.6 million, in 2019 compared to 2018. Net sales of hardware declined 5%, year to year, while net sales of software and services were up 2% and 7%, respectively, year over year. The changes were the result of the following:
• Lower volume of net sales of networking solutions, partially offset by higher volume of net sales of devices, to large enterprise and public sector clients in hardware net sales. • Higher volume of software net sales to large enterprise and public sector clients.
• Higher volume of net sales of cloud solution offerings and increased software referral fees that are recorded on a net sales recognition basis. In addition, there was an increase in the volume of Insight delivered services.
Table:
 | EMEA |  | 
Sales Mix | 2019 | 2018 | %Change
Hardware | $622,949 | $653,499 | (5%)
Software | 753,729 | 736,509 | 2%
Services | 149,966 | 140,233 | 7%
 | $1,526,644 | $1,530,241 | —


Question: What was the net sales of software in 2019 and 2018 respectively?
Answer: 753,729, 736,509
Deferred contract costs are classified as current or non-current within prepaid expenses and other, and other assets – net, respectively. The balances of deferred contract costs as of December 31, 2019 and 2018, included in the balance sheet were as follows:
For the years ended December 31, 2019 and 2018, the Partnership recognized expense of $3,757 and $2,740, respectively associated with the amortization of deferred contract costs, primarily within selling, general and administrative expenses in the statements of income.
Deferred contract costs are assessed for impairment on an annual basis. An impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost, less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses. There have been no impairment charges recognized for the year ended December 31, 2019 and 2018.
Table:
 | 2019 | 2018
Assets |  | 
Prepaid expenses and other | $ 3,481 | $ 2,921
Other assets - net | 2,016 | 2,193
Total | $ 5,497 | $ 5,114


Question: What is the Prepaid expenses and other for 2019?
Answer: $ 3,481
Concentration of Credit Risk and Significant Customers
Financial instruments that potentially subject us to concentrations of credit risk consist of cash, cash equivalents, marketable securities and accounts receivable. Our cash, cash equivalents and marketable securities are held and invested in high-credit quality financial instruments by recognized financial institutions and are subject to minimum credit risk.
Our accounts receivable are unsecured and represent amounts due to us based on contractual obligations of our customers. We mitigate credit risk in respect to accounts receivable by performing periodic credit evaluations based on a number of factors, including past transaction experience, evaluation of credit history and review of the invoicing terms of the contract. We generally do not require our customers to provide collateral to support accounts receivable.
Significant customers, including distribution channel partners and direct customers, are those which represent 10% or more of our total revenue for each period presented or our gross accounts receivable balance as of each respective balance sheet date. Revenues from our significant customers as a percentage of our total revenue are as follows
*represents less than 10% of total revenue
As of December 31, 2019, two customers accounted for 17% and 12% of our total gross accounts receivable.
As of December 31, 2018, two customers accounted for 16% and 12% of our total gross accounts receivable
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Customer A (a distribution channel partner) | * | 14% | *
Customer B (a distribution channel partner) | 12% | 10% | *
Customer C (a distribution channel partner) | 14% | * | *


Question: What is the total proportion from Customer B and C of the company's gross accounts receivable  in 2019?
Answer: 29
Calculation: 17+12
Accumulated Other Comprehensive Loss-Recognition and Deferrals
The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2018, items recognized as a component of net periodic benefits expense in 2019, additional items deferred during 2019 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2019. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
Table:
 |  |  | As of and for the Years Ended December 31, |  | 
 | 2018 | Recognition of Net Periodic Benefits Expense | Deferrals | Net Change in AOCL | 2019
 |  |  | (Dollars in millions) |  | 
Accumulated other comprehensive loss: |  |  |  |  | 
Pension plans: |  |  |  |  | 
Net actuarial (loss) gain | $(2,973) | 224 | (297) | (73) | (3,046)
Prior service benefit (cost) | 46 | (8) | 9 | 1 | 47
Deferred income tax benefit (expense) | 754 | (53) | 69 | 16 | 770
Total pension plans | (2,173) | 163 | (219) | (56) | (2,229)
Post-retirement benefit plans: |  |  |  |  | 
Net actuarial (loss) gain | 7 | — | (182) | (182) | (175)
Prior service (cost) benefit | (87) | 16 | — | 16 | (71)
Deferred income tax benefit (expense) | 22 | (4) | 44 | 40 | 62
Total post-retirement benefit plans | (58) | 12 | (138) | (126) | (184)
Total accumulated other comprehensive loss | $(2,231) | 175 | (357) | (182) | (2,413)


Question: What is the change in the deferred income tax benefit (expense) for pension plans in 2019 from 2018?
Answer: 16
Calculation: 770-754
(11) Other Non-Current Assets
Other non-current assets consist of the following (in millions):
Table:
 | December 31, | 
 | 2019 | 2018
Property records database | $60.1 | $59.9
Contract assets | 37.8 | 17.0
Right-of-use assets | 26.4 | —
Deferred compensation plan related assets | 15.2 | 11.1
Unbilled receivables | 3.5 | 5.0
Prepaid expenses | 8.1 | 18.3
Unrealized gains on interest rate swaps | — | 6.2
Other | 7.7 | 4.3
Other non-current assets | $158.8 | $121.8


Question: What was the change in unbilled receivables between 2018 and 2019?
Answer: -1.5
Calculation: 3.5-5.0
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 6. Property, Equipment and Software
Property, equipment and software were as follows as of the dates indicated.
Table:
 | December 31, | 
 | 2019 | 2018
Furniture | $2,907 | $2,813
Leasehold improvements | 4,902 | 4,171
Computer hardware | 2,494 | 2,923
Software | 20,126 | 8,344
Total property, equipment and software, at cost | 30,429 | 18,251
Less: accumulated depreciation | (5,701) | (5,462)
Less: accumulated amortization | (6,419) | (2,557)
Total property, equipment and software, net | $18,309 | $10,232


Question: What was the amount of Computer hardware in 2019?
Answer: 2,494
Applying the German group tax rate to the reported pre-tax result would result in an income tax expense of €216 million (2017/18: €176 million). The deviation of €81 million (2017/18: €40 million) from the reported tax expense of €298 million (2017/18: €216 million) can be reconciled as follows:
1 Adjustment of previous year according to explanation in notes.
The item ‘effects of differing national tax rates’ includes a deferred tax revenue of €6 million (2017/18: €23 million) from tax rate changes.
Tax expenses and income relating to other periods of the previous year include a repayment of approximately €20 million because of a retrospective change in foreign law in 2018.
Tax holidays for the current year include effects from real estate transactions in the amount of €30 million (2017/18: €2 million).
Table:
€ million | 2017/2018 | 2018/2019
EBT (earnings before taxes) | 576 | 709
Expected income tax expenses (30.53%) | 176 | 216
Effects of differing national tax rates | −58 | −62
Tax expenses and income relating to other periods | −21 | −6
Non-deductible business expenses for tax purposes | 41 | 51
Effects of not recognised or impaired deferred taxes | 79 | 114
Additions and reductions for local taxes | 11 | 13
Tax holidays | −14 | −39
Other deviations | 3 | 5
Income tax expenses according to the income statement | 216 | 298
Group tax rate | 37.6% | 42.0%


Question: What would the income tax expense in FY2019 be if the German group tax rate was applied to the reported pre-tax result?
Answer: €216 million
note 9 2014 benefit plans the company has defined benefit pension plans covering certain employees in the united states and certain international locations . postretirement healthcare and life insurance benefits provided to qualifying domestic retirees as well as other postretirement benefit plans in international countries are not material . the measurement date used for the company 2019s employee benefit plans is september 30 . effective january 1 , 2018 , the legacy u.s . pension plan was frozen to limit the participation of employees who are hired or re-hired by the company , or who transfer employment to the company , on or after january 1 , net pension cost for the years ended september 30 included the following components: .

Table:
( millions of dollars ) | pension plans 2019 | pension plans 2018 | pension plans 2017
service cost | $ 134 | $ 136 | $ 110
interest cost | 107 | 90 | 61
expected return on plan assets | ( 180 ) | ( 154 ) | ( 112 )
amortization of prior service credit | ( 13 ) | ( 13 ) | ( 14 )
amortization of loss | 78 | 78 | 92
settlements | 10 | 2 | 2014
net pension cost | $ 135 | $ 137 | $ 138
net pension cost included in the preceding table that is attributable to international plans | $ 32 | $ 34 | $ 43
net pension cost included in the preceding table that is attributable to international plans $ 32 $ 34 $ 43 the amounts provided above for amortization of prior service credit and amortization of loss represent the reclassifications of prior service credits and net actuarial losses that were recognized in accumulated other comprehensive income ( loss ) in prior periods .
the settlement losses recorded in 2019 and 2018 primarily included lump sum benefit payments associated with the company 2019s u.s .
supplemental pension plan .
the company recognizes pension settlements when payments from the supplemental plan exceed the sum of service and interest cost components of net periodic pension cost associated with this plan for the fiscal year .
as further discussed in note 2 , upon adopting an accounting standard update on october 1 , 2018 , all components of the company 2019s net periodic pension and postretirement benefit costs , aside from service cost , are recorded to other income ( expense ) , net on its consolidated statements of income , for all periods presented .
notes to consolidated financial statements 2014 ( continued ) becton , dickinson and company .

Question: in 2017 what was the ratio of the pension service cost to the interest cost
Answer: 1.8
Calculation: divide(110, 61)
18. Geographic Information
Revenue by geography is based on the customer's billing address, and was as follows:
No individual international country represented more than 10% of total revenue in any period presented.
Table:
 | Year Ended December 31, |  | 
 | 2019 | 2018 | 2017
U.S. | $1,979.6 | $1,723.9 | 1,504.5
International | 1,008.5 | 936.2 | 727.4
 | $2,988.1 | $2,660.1 | $2,231.9


Question: What is the average U.S. revenue for 2017 and 2018?
Answer: 1614.2
Calculation: (1,723.9+1,504.5)/2
Deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes. Deferred tax assets (liabilities) were comprised of the following:
At January 3, 2020, the Company had state net operating losses of $77 million and state tax credits of $7 million. Both will begin to expire in fiscal 2020; however, the Company expects to utilize $24 million and $7 million of these state net operating losses and state tax credits, respectively. The Company also had foreign net operating losses of $44 million, which do not expire. The Company expects to utilize $9 million of these foreign net operating losses.
Our valuation allowance for deferred tax assets was $20 million and $28 million as of January 3, 2020 and December 28, 2018, respectively. The valuation allowance decreased by $8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes, partially offset by an increase related to foreign withholding taxes.
Table:
 | January 3, 2020 | December 28, 2018
 | (in millions) | 
Operating lease liabilities | $115 | $—
Accrued vacation and bonuses | 54 | 48
Reserves | 46 | 57
Deferred compensation | 26 | 25
Credits and net operating losses carryovers | 25 | 31
Vesting stock awards | 18 | 20
Accumulated other comprehensive loss | 12 | —
Deferred rent and tenant allowances | 4 | 18
Investments | 2 | 18
Deferred gain | — | 20
Other | 9 | 13
Total deferred tax assets | 311 | 250
Valuation allowance | (20) | (28)
Deferred tax assets, net of valuation allowance | 291 | 222
Purchased intangible assets | $(339) | $(326)
Operating lease right-of-use assets | (103) | —
Deferred revenue | (17) | (40)
Employee benefit contributions | (6) | (4)
Accumulated other comprehensive income | — | (6)
Partnership interest | — | (2)
Other | (10) | (14)
Total deferred tax liabilities | (475) | (392)
Net deferred tax liabilities | $(184) | $(170)


Question: What were the state net operating losses in 2020?
Answer: $77 million
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 3 — Accounts Receivable
The components of accounts receivable are as follows:
Table:
 | As of December 31, | 
 | 2019 | 2018
Accounts receivable, gross | $78,269 | $79,902
Less: Allowance for doubtful accounts | (261) | (384)
Accounts receivable, net | $78,008 | $79,518


Question: What was the change in gross accounts receivables between 2018 and 2019?
Answer: -1633
Calculation: 78,269-79,902