hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE 6- continued
¹⁾ For additional information regarding impairment considerations, please refer to note 8.
Included in the carrying amount for "Vessels and capitalized dry-docking" are capitalized drydocking costs in the amount of USD 60.7m (2018: USD 67.5m, 2017: USD 68.1m).
The sale and leaseback transactions in 2019 were all classified as financing arrangements and did not result in derecognition of the underlying assets as control was retained by the Group.
Table:
USDm | 2019 | 2018 | 2017
Vessels and capitalized dry-docking |  |  | 
Cost: |  |  | 
Balance as of 1 January | 1,886.3 | 1,726.6 | 1,697.4
Additions | 81.3 | 162.7 | 103.1
Disposals | -25.6 | -30.2 | -14.3
Transferred from prepayments | 252.3 | 81.8 | -
Transferred to assets held for sale | -130.1 | -54.6 | -59.6
Balance as of 31 December | 2,064.2 | 1,886.3 | 1,726.6
Depreciation: |  |  | 
Balance as of 1 January | 327.6 | 264.8 | 180.0
Disposals | -25.6 | -30.2 | -14.3
Depreciation for the year | 106.5 | 113.4 | 113.6
Transferred to assets held for sale | -47.9 | -20.4 | -14.5
Balance as of 31 December | 360.6 | 327.6 | 264.8
Impairment: |  |  | 
Balance as of 1 January | 162.1 | 167.3 | 173.6
Impairment losses on tangible fixed assets | 6.0 | 3.2 | 3.6
Reversal of impairment ¹⁾ | -120.0 | - | -
Transferred to assets held for sale | -19.3 | -8.4 | -9.9
Balance as of 31 December | 28.8 | 162.1 | 167.3
Carrying amount as of 31 December | 1,674.8 | 1,396.6 | 1,294.5


Question: What is included in the carrying amount for "Vessels and capitalized dry-docking"?
Answer: capitalized drydocking costs
apple inc . | 2016 form 10-k | 20 company stock performance the following graph shows a comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index for the five years ended september 24 , 2016 . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 index , the s&p information technology index and the dow jones u.s . technology supersector index as of the market close on september 23 , 2011 . note that historic stock price performance is not necessarily indicative of future stock price performance . * $ 100 invested on 9/23/11 in stock or index , including reinvestment of dividends . data points are the last day of each fiscal year for the company 2019s common stock and september 30th for indexes . copyright a9 2016 s&p , a division of mcgraw hill financial . all rights reserved . copyright a9 2016 dow jones & co . all rights reserved . september september september september september september .

Table:
 | september2011 | september2012 | september2013 | september2014 | september2015 | september2016
apple inc . | $ 100 | $ 166 | $ 123 | $ 183 | $ 212 | $ 213
s&p 500 index | $ 100 | $ 130 | $ 155 | $ 186 | $ 185 | $ 213
s&p information technology index | $ 100 | $ 132 | $ 142 | $ 183 | $ 187 | $ 230
dow jones u.s . technology supersector index | $ 100 | $ 130 | $ 137 | $ 178 | $ 177 | $ 217
.

Question: what is the 6 year return of the dow jones u.s . technology supersector index?
Answer: 117%
Calculation: subtract(217, 100), divide(#0, 100)
entergy arkansas , inc . and subsidiaries management 2019s financial discussion and analysis results of operations net income 2016 compared to 2015 net income increased $ 92.9 million primarily due to higher net revenue and lower other operation and maintenance expenses , partially offset by a higher effective income tax rate and higher depreciation and amortization expenses . 2015 compared to 2014 net income decreased $ 47.1 million primarily due to higher other operation and maintenance expenses , partially offset by higher net revenue . net revenue 2016 compared to 2015 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 2016 to 2015 . amount ( in millions ) .

Table:
 | amount ( in millions )
2015 net revenue | $ 1362.2
retail electric price | 161.5
other | -3.2 ( 3.2 )
2016 net revenue | $ 1520.5
the retail electric price variance is primarily due to an increase in base rates , as approved by the apsc .
the new base rates were effective february 24 , 2016 and began billing with the first billing cycle of april 2016 .
the increase includes an interim base rate adjustment surcharge , effective with the first billing cycle of april 2016 , to recover the incremental revenue requirement for the period february 24 , 2016 through march 31 , 2016 .
a significant portion of the increase is related to the purchase of power block 2 of the union power station .
see note 2 to the financial statements for further discussion of the rate case .
see note 14 to the financial statements for further discussion of the union power station purchase. .

Question: what would 2016 net revenue have been if it was impacted by the same higher other operation and maintenance expenses that impacted the prior year ( in millions ) ?
Answer: 1473.4
Calculation: subtract(1520.5, 47.1)
14. Earnings per share
1 Adjustment of previous year according to explanation in notes.
Earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of METRO AG by the weighted number of no-par-value shares. In the calculation of earnings per ordinary share, an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of METRO AG. There was no dilution in the reporting period or the year before from so-called potential shares.
Earnings per preference share correspond to earnings per share.
Table:
 | 2017/2018 | 2018/2019
Weighted number of no-par-value shares | 363,097,253 | 363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million) | 333 | −126
Earnings per share in € (basic = diluted) | 0.92 | −0.35
from continuing operations | (0.98) | (1.12)
from discontinued operations | (−0.06) | (−1.46)


Question: In which year was the absolute value of the Earnings per share larger?
Answer: 2017/2018
Calculation: 0.92>-0.35
Financial information of associates and joint ventures:
There is no individually significant associate or joint venture for the Company. For individually immaterial associates and joint ventures, the following tables summarize the amount recognized by the Company at its share of those associates and joint ventures separately.
When an associate or a joint venture is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss).
Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the years ended December 31, 2017, 2018 and 2019 were NT$45 million, NT$(16) million and NT$(9) million, respectively, which were not included in the following table.
The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method was as follows:
Table:
 |  | For the years ended December 31, | 
 | 2017 | 2018 | 2019
 | $NT(In Thousands) | $NT (In Thousands) | $NT (In Thousands)
Profit (loss) from continuing operations | $77,589 | $(616,665) | $115,329
Post-tax profit from discontinued operations | 80,248 | — | —
Other comprehensive income (loss) | 526,773 | (82,871) | 873,308
Total comprehensive income (loss) | $684,610 | $(699,536) | $988,637


Question: Is there a  individually significant associate or joint venture for the Company?
Answer: There is no individually significant associate or joint venture for the Company.
Costs and Expenses
Cost of Revenues
The following tables detail the components of cost of revenues in dollars (amounts in millions) and as a percentage of associated net revenues:
Cost of Revenues—Product Sales:
The decrease in product costs for 2019, as compared to 2018, was due to the decrease in product sales, primarily associated with the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018).
The decrease in software royalties, amortization, and intellectual property licenses related to product sales for 2019, as compared to 2018, was primarily due to a decrease of $133 million in software amortization and royalties from Activision, primarily due to the Destiny franchise. The decrease was partially offset by:
higher software amortization and royalties for Call of Duty: Black Ops 4, which was released in October 2018, as compared to Call of Duty: WWII, which was released in November 2017; software amortization and royalties from Sekiro: Shadows Die Twice, which was released in March 2019; and higher software amortization and royalties for Call of Duty: Modern Warfare, which was released in October 2019, as compared to Call of Duty: Black Ops 4.
Cost of Revenues—Subscription, Licensing, and Other Revenues:
The decrease in game operations and distribution costs for 2019, as compared to 2018, was primarily due to a decrease of $50 million in service provider fees such as digital storefront fees (e.g., fees retained by Apple and Google for our sales on their platforms), payment processor fees, and server bandwidth fees.
The decrease in software royalties, amortization, and intellectual property licenses related to subscription, licensing, and other revenues for 2019, as compared to 2018, was primarily due to:
a decrease of $122 million in amortization of internally-developed franchise intangible assets acquired as part of our acquisition of King; a decrease of $36 million in software amortization and royalties from Activision, driven by the Destiny franchise, partially offset by software royalties on Call of Duty: Mobile, which was released in October 2019; and  lower amortization of capitalized film costs due to the release of the third season of the animated TV series, Skylanders™ Academy, in September 2018, with no comparable release in 2019.
Table:
 | Year Ended December 31, 2019 | % of associated net revenues | Year Ended December 31, 2018 | % of associated net revenues | Increase (Decrease)
Cost of revenues—product sales: |  |  |  |  | 
Product costs | $656 | 33% | $719 | 32% | $(63)
Software royalties, amortization, intellectual property licenses | 240 | 12 | 371 | 16 | (131)
Cost of revenues—subscription, licensing, and other revenues: |  |  |  |  | 
Game operations and distribution costs | 965 | 21 | 1,028 | 20 | (63)
Software royalties, amortization, intellectual property licenses | 233 | 5 | 399 | 8 | (166)
Total cost of revenues | $2,094 | 32% | $2,517 | 34% | $(423)


Question: What is the percentage change in product costs between 2018 and 2019?
Answer: -8.76
Calculation: (656-719)/719
FY19 Financial Results
FY19 Challenges
While we saw improvements in some areas of our business, our overall performance and stock price was negatively impacted by several significant factors: • Revenue and business momentum in our former Enterprise Security segment declined in FY19. • The Company was subject to an internal investigation, which was commenced and completed by the Audit Committee of the Board (the ‘‘Audit Committee’’) in connection with concerns raised by a former employee. • We announced a restructuring plan pursuant to which we targeted reductions of our global workforce of up to approximately 8%. • Our executive leadership team was in transition with announced executive officer departures in November 2018 and January 2019.
Table:
 | Fiscal 2019 | Fiscal 2018
(In millions, except for per share amounts) | (‘‘FY19’’) | (‘‘FY18’’)
Net revenues | $4,731 | $4,834
Operating income | 380 | 49
Net income | 31 | 1,138
Net income per share — diluted | 0.05 | 1.70
Net cash provided by operating activities | 1,495 | 950


Question: What is the average net revenue for a Fiscal year?
Answer: 4782.5
Calculation: (4,731+4,834)/2
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:
Table:
 | Post-Retirement Life Insurance Plan | 
 | 2019 | 2018
Accrued expenses and other liabilities | $(393) | $(407)
Long-term pension obligations | (4,373) | (4,188)
Total accrued cost | $(4,766) | $(4,595)


Question: What was the change in the Long-term pension obligations between 2018 and 2019?
Answer: -185
Calculation: -4,373-(-4,188)
NOTE 15 — LEASES
We have operating and finance leases for datacenters, corporate offices, research and development facilities, retail stores, and certain equipment. Our leases have remaining lease terms of 1 year to 20 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year.
The components of lease expense were as follows:
Table:
(In millions) |  |  | 
Year Ended June 30, | 2019 | 2018 | 2017
Operating lease cost | $  1,707 | $  1,585 | $  1,412
Finance lease cost: |  |  | 
Amortization of right-of-use assets | $ 370 | $ 243 | $ 104
Interest on lease liabilities | 247 | 175 | 68
Total finance lease cost | $617 | $418 | $172


Question: How much will the operating lease cost be for 2020 if $507 million of leases could be terminated in 1 year?
Answer: 1200
Calculation: 1,707-507
P. Income Taxes
The domestic and foreign components of income before income tax for the periods presented were as follows (table in millions):
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Domestic | $895 | $680 | $462
Foreign | 543 | 1,149 | 1,115
Total income before income tax | $1,438 | $1,829 | $1,577


Question: What was the percentage change in the total income before income tax between 2019 and 2020?
Answer: -21.38
Calculation: (1,438-1,829)/1,829
9 Profit / (loss) on Ordinary Activities
The profit (2018: loss) on ordinary activities before taxation is stated after charging:
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Depreciation of property, plant and equipment | 11.8 | 11.6
Amortisation of intangible assets | 16.9 | 25.2
Research and development expenditure | (143.9) | (140.3)
Operating lease rentals: |  | 
Property | 14.0 | 12.5
Other | 1.6 | 1.6
Pension scheme contributions | 8.9 | 8.4
Impairment of trade receivables | 0.6 | 0.6
Net foreign currency differences | (1.5) | 6.9


Question: What was the amount of Depreciation of property, plant and equipment in 2019?
Answer: 11.8
GreenSky, Inc.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
(United States Dollars in thousands, except per share data, unless otherwise stated)
Note 4. Loan Receivables Held for Sale
The following table summarizes the activity in the balance of loan receivables held for sale, net at lower of cost or fair value during the periods indicated.
(1) Includes accrued interest and fees, recoveries of previously charged-off loan receivables held for sale, as well as proceeds from transferring our rights to Charged-Off Receivables attributable to loan receivables held for sale. We retain servicing arrangements on sold loan receivables with the same terms and conditions as loans that are originated by our Bank Partners. Income from loan receivables held for sale activities is recorded within interest income and other gains (losses), net in the Consolidated Statements of Operations. We sold loan receivables held for sale to certain Bank Partners on the following dates during the years ended December 31:
(2) We temporarily hold certain loan receivables, which are originated by a Bank Partner, while non-originating Bank Partner eligibility is being determined. Once we determine that a loan receivable meets the investment requirements of an eligible Bank Partner, we transfer the loan receivable to the Bank Partner at cost plus any accrued interest. The reported amount also includes loan receivables that have been placed on non-accrual and non-payment status while we investigate consumer inquiries.
(3) We received recovery payments of $50, $57 and $238 during the years ended December 31, 2019, 2018 and 2017, respectively. Recoveries of principal and finance charges and fees on previously written off loan receivables held for sale are recognized on a collected basis as other gains and interest income, respectively, in the Consolidated Statements of Operations. Separately, during the years ended December 31, 2019, 2018, and 2017, write offs and other were reduced by $312, $431, and $406, respectively, related to cash proceeds received from transferring our rights to Charged-Off Receivables attributable to loan receivables held for sale. The cash proceeds received were recorded within other gains (losses), net in the Consolidated Statements of Operations.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $2,876 | $73,606 | $41,268
Additions | 157,928 | 93,240 | 134,659
Proceeds from sales and borrower payments(1) | (104,858) | (161,009) | (93,044)
Loss on sale | — | — | (500)
Increase in valuation allowance | (1,289) | (92) | (584)
Transfers(2) | 251 | 22 | (5,017)
Write offs and other(3) | (2,982) | (2,891) | (3,176)
Ending balance | $51,926 | $2,876 | $73,606


Question: Which years does the table show?
Answer: 2019, 2018, 2017
2018 Compensation
The following table provides information regarding the total compensation that was earned by each of our non-employee directors in 2018.
(1) The amounts included in the “Stock Awards” column represent the aggregate grant date fair value of RSU awards calculated in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (“ASC 718”). The amount does not necessarily correspond to the actual value recognized by the non-employee director. The valuation assumptions used in determining such amounts are described in the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
(2) The amounts included in the “Stock Awards” column representing the annual awards or initial awards, as applicable, granted to our non-employee directors in 2018 are detailed below. Each of these awards vests and settles on the earlier of the first anniversary of the grant date or the date of our Annual Meeting, subject to the director’s continued service through the vesting date.
(3) The amounts included in the “Stock Awards” column representing the awards of RSUs granted to our non-employee directors in lieu of cash retainers in 2018 are described below. Each of these awards vested and settled in full on the grant date.
(4)  As of December 31, 2018, Dr. Simmons also held a fully vested option to purchase 38,000 shares of our Class B common stock.
(5)  As of December 31, 2018, Mr. Viniar also held 8,750 RSUs granted in 2015 to be settled in shares of our Class B common stock, which shares vest in full on the earlier of June 21, 2019 or the 2019 annual meeting subject to Mr. Viniar’s continued service with us through such vesting date. As of December 31, 2018, Mr. Viniar also held a fully vested option to purchase 326,950 shares of our Class B common stock.
Table:
Director | Fees Earned or Paid in Cash($) | Stock Awards ($)(1)(2)(3) | Total ($)
Roelof Botha | — | 305,119 | 305,119
Paul Deighton | 45,000 | 249,998 | 294,998
Randy Garutti | 42,500 | 249,998 | 292,488
James McKelvey | — | 290,041 | 290,041
Mary Meeker | — | 305,119 | 305,119
Anna Patterson | 50,000 | 249,988 | 299,988
Naveen Rao | 45,000 | 249,988 | 294,988
Ruth Simmons (4) | — | 300,132 | 300,132
Lawrence Summers | 50,903 | 249,988 | 300,891
David Viniar (5) | — | 382,610 | 382,610


Question: What information does the table provide?
Answer: The total compensation that was earned by each of our non-employee directors in 2018
Dividends
The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts).
On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated.
Table:
 |  | Year Ended | 
 | April 26, 2019 | April 27, 2018 | April 28, 2017
Dividends per share declared | $ 1.60 | $ 0.80 | $ 0.76
Dividend payments allocated to additional paid-in capital | $ 403 | $ 106 | $ 88
Dividend payments allocated to retained earnings (accumulated deficit) | $ — | $ 108 | $ 120


Question: What did the company declare regarding dividends?
Answer: a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019.
14. Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
(1) Includes $21.5 million, $16.3 million and $51.3 million recorded in the EMS segment, $2.6 million, $16.6 million and $82.4 million recorded in the DMS segment and $1.8 million, $4.0 million and $26.7 million of non-allocated charges for the fiscal years ended August 31, 2019, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) Fiscal year ended August 31, 2017, includes expenses related to the 2017 and 2013 Restructuring Plans.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017(2)
Employee severance and benefit costs | $16,029 | $16,269 | $56,834
Lease costs | (41) | 1,596 | 3,966
Asset write-off costs | (3,566) | 16,264 | 94,346
Other costs | 13,492 | 2,773 | 5,249
Total restructuring and related charges(1) | $25,914 | $36,902 | $160,395


Question: What did the amounts in fiscal year ended August 31, 2017 include?
Answer: expenses related to the 2017 and 2013 Restructuring Plans.