hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Remaining performance obligations
Remaining performance obligations represent contracted revenue that has not been recognized, which include contract liabilities and amounts that will be billed and recognized as revenue in future periods. As of March 29, 2019, we had $2,608 million of remaining performance obligations, which does not include customer deposit liabilities of approximately $505 million, and the approximate percentages expected to be recognized as revenue in the future are as follows:
Percentages may not add to 100% due to rounding.
Table:
 |  | Percent Expected to be Recognized as Revenue |  |  | 
(in millions, except percentages) | Total Remaining Performance Obligations | 0-12 Months | 13-24 Months | 25-36 Months | Over 36 Months
Enterprise Security | $2,059 | 65% | 24% | 10% | 2%
Consumer Cyber Safety | 549 | 95% | 4% | 1% | -%
Total | $2,608 | 71% | 19% | 8% | 1%


Question: What is the difference in Total Remaining Performance Obligations for Consumer Cyber Safety and Enterprise Security?
Answer: 1510
Calculation: 2,059-549
Substantial shareholdings
The voting rights in the table below have been determined in accordance with the requirements of the UK Listing Authority’s Disclosure and Transparency Rules DTR 5, and represent 3% or more of the voting rights attached to issued shares in the Company as at 28th February 2020 and 31st December 2019. There are no Controlling Founder Shareholders.
Table:
 | As at 31.12.19 |  | As at 28.02.20 | 
Substantial shareholdings | Number of Ordinary shares | % of issued share capital | Number of Ordinary shares | % of issued share capital
The Capital Group Companies, Inc. | 6,584,006 | 8.9% | 6,598,428 | 8.9%
Sun Life Financial, Inc. | 5,566,823 | 7.5% | 5,481,561 | 7.4%
BlackRock, Inc. | 4,624,204 | 6.3% | 4,913,790 | 6.7%
Fiera Capital Corporation | 4,764,251 | 6.5% | 4,768,688 | 6.5%
APG Groep N.V. | 4,068,000 | 5.5% | 4,068,000 | 5.5%
The Vanguard Group, Inc. | 2,569,081 | 3.5% | 2,637,287 | 3.6%


Question: How were the voting rights in the table determined?
Answer: in accordance with the requirements of the UK Listing Authority’s Disclosure and Transparency Rules DTR 5
Note 6: Equity Method Investments
The following table provides a reconciliation of equity method investments to the Company's Consolidated Balance Sheets (amounts in thousands):
TOKIN's Joint Ventures - NYC and NTS
As noted in Note 2, “Acquisitions,” on April 19, 2017, the Company completed its acquisition of the remaining 66% economic interest in TOKIN and TOKIN became a 100% owned subsidiary of KEMET. TOKIN had two investments at the time of acquisition: NYC and NTS. The Company accounts for both investments using the equity method due to the related nature of operations and the Company's ability to influence management decisions.
NYC was established in 1966 by TOKIN and Mitsui Mining and Smelting Co., Ltd (“Mitsui”). NYC was established to commercialize yttrium oxides and the Company owns 30% of NYC's stock. The carrying amount of the Company's equity investment in NYC was $8.2 million and $8.1 million as of March 31, 2019 and 2018, respectively.
NTS was established in 2004 by TOKIN, however subsequent to its formation, TOKIN sold 67% of its stock. NTS provides world-class electronic devices by utilizing global procurement networks and the Company owns 33% of NTS' stock. During the year ended March 31, 2019, a significant portion of NTS' sales were TOKIN’s products. The carrying amount of the Company's equity investment in NTS was $1.2 million and $1.0 million as of March 31, 2019 and 2018, respectively.
Table:
 | March 31, | 
 | 2019 | 2018
Nippon Yttrium Co., Ltd ("NYC") | $8,215 | $8,148
NT Sales Co., Ltd ("NTS") | 1,218 | 998
Novasentis | 977 | 2,870
KEMET Jianghai Electronics Components Co., Ltd (“KEMET Jianghai”) | 2,515 | —
 | $12,925 | $12,016


Question: What was the percentage change in total investments between 2018 and 2019?
Answer: 7.56
Calculation: (12,925-12,016)/12,016
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 18. Quarterly Consolidated Results of Operations Data (Unaudited)
The following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended December 31, 2019. GS Holdings is our predecessor for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of GS Holdings and its subsidiaries. The amounts during the period from May 24, 2018 through December 31, 2018 represent those of consolidated GreenSky, Inc. and its subsidiaries. Basic and diluted earnings per share of Class A common stock is applicable only for the period from May 24, 2018 through December 31, 2018, which is the period following the Reorganization Transactions and IPO. Prior to the Reorganization Transactions and IPO, GreenSky, Inc. did not engage in any business or other activities except in connection with its formation and initial capitalization. See Note 1 for further information on our organization and see Note 2 for further information on our earnings per share.
(1) Year-to-date results may not agree to the sum of individual quarterly results due to rounding.
Table:
 |  |  | Year Ended December 31, 2019 |  | 
 | First
Quarter | Second Quarter | Third Quarter | Fourth Quarter | Total
Total revenue | $103,700 | $138,695 | $153,415 | $133,836 | $529,646
Cost of revenue (exclusive of depreciation and
amortization) | 58,037 | 56,228 | 64,957 | 69,358 | 248,580
Total costs and expenses | 92,212 | 92,189 | 101,017 | 123,275 | 408,693
Operating profit | 11,488 | 46,506 | 52,398 | 10,561 | 120,953
Total other income (expense), net | (4,682) | (11,779) | (6,790) | (8,854) | (32,105)
Income before income tax expense (benefit) | 6,806 | 34,727 | 45,608 | 1,707 | 88,848
Net income | 7,401 | 39,193 | 44,075 | 5,304 | 95,973
Less: Net income attributable to noncontrolling
interests | 4,502 | 26,877 | 29,349 | 3,265 | 63,993
Net income attributable to GreenSky, Inc. | 2,899 | 12,316 | 14,726 | 2,039 | 31,980
Earnings per share of Class A common stock: |  |  |  |  | 
Basic | $0.05 | $0.20 | $0.24 | $0.03 | $0.52
Diluted(1) | $0.05 | $0.19 | $0.23 | $0.03 | $0.49


Question: How many quarters did the the Net Income exceed $10,000 thousand?
Answer: 2
Calculation: second quarter##third quarter
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 average Adjusteda operating costs for 2018 and 2019?
Answer: 2657.5
Calculation: (2,652 + 2,663) / 2
* Recast to reflect segment changes.
Global Technology Services revenue decreased 0.2 percent as reported (1 percent adjusted for currency) in 2018 compared to the prior year, with Infrastructure & Cloud Services up 0.8 percent as reported (flat adjusted for currency) offset by a decline in Technology Support Services.
In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings. Technology Support Services was impacted by the hardware product cycle dynamics in 2018 but grew its multivendor services offerings. Within GTS, cloud revenue of $8.0 billion grew 22 percent as reported and 21 percent adjusted for currency compared to the prior year.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2018 | 2017 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Global Technology Services external revenue | $29,146 * | $29,213 * | (0.2)% | (0.8)%
Infrastructure & Cloud Services | $22,185* | $22,016* | 0.8% | 0.0%
Technology Support Services | 6,961 | 7,196 | (3.3) | (3.5)


Question: What is the average of Global Technology Services external revenue for the year 2018 and 2017
Answer: 29179.5
Calculation: (29,146+29,213) / 2
Cost of revenues. Cost of revenues increased by 23% year-on-year to RMB209.8 billion. The increase primarily reflected greater content costs, costs of FinTech services and channel costs. As a percentage of revenues, cost of revenues increased to 56% for the year ended 31 December 2019 from 55% for the year ended 31 December 2018. The following table sets forth our cost of revenues by line of business for the years ended 31 December 2019 and 2018:
Cost of revenues for VAS increased by 27% year-on-year to RMB94,086 million. The increase was mainly due to greater content costs for services and products such as live broadcast services, online games and video streaming subscriptions, as well as channel costs for smart phone games.
Cost of revenues for FinTech and Business Services increased by 35% year-on-year to RMB73,831 million. The increase primarily reflected greater costs of payment-related and cloud services due to the enhanced scale of our payment and cloud activities.
Cost of revenues for Online Advertising decreased by 6% year-on-year to RMB34,860 million. The decrease was mainly driven by lower content costs for our advertising-funded long form video service resulting from fewer content releases and improved cost efficiency, partly offset by other cost items.
Table:
 | Year ended 31 December |  |  | 
 | 2019 |  | 2018 | 
 |  | % of |  | % of
 |  | segment |  | segment
 | Amount | revenues | Amount | revenues
 |  |  | (Restated) | (Restated)
 | (RMB in millions, unless specified) |  |  | 
VAS | 94,086 | 47% | 73,961 | 42%
FinTech and Business Services | 73,831 | 73% | 54,598 | 75%
Online Advertising | 34,860 | 51% | 37,273 | 64%
Others | 6,979 | 92% | 4,742 | 98%
Total cost of revenues | 209,756 |  | 170,574 | 


Question: How much is the combined 2019 cost of revenues for Online Advertising and Others?
Answer: 41839
Calculation: 34,860+6,979
part ii , item 8 fourth quarter of 2007 : 0160 schlumberger sold certain workover rigs for $ 32 million , resulting in a pretax gain of $ 24 million ( $ 17 million after-tax ) which is classified in interest and other income , net in the consolidated statement of income . 4 . acquisitions acquisition of eastern echo holding plc on december 10 , 2007 , schlumberger completed the acquisition of eastern echo holding plc ( 201ceastern echo 201d ) for $ 838 million in cash . eastern echo was a dubai-based marine seismic company that did not have any operations at the time of acquisition , but had signed contracts for the construction of six seismic vessels . the purchase price has been allocated to the net assets acquired based upon their estimated fair values as follows : ( stated in millions ) .

Table:
cash and short-term investments | $ 266
other current assets | 23
fixed income investments held to maturity | 54
vessels under construction | 694
accounts payable and accrued liabilities | -17 ( 17 )
long-term debt | -182 ( 182 )
total purchase price | $ 838
other acquisitions schlumberger has made other acquisitions and minority interest investments , none of which were significant on an individual basis , for cash payments , net of cash acquired , of $ 514 million during 2009 , $ 345 million during 2008 , and $ 281 million during 2007 .
pro forma results pertaining to the above acquisitions are not presented as the impact was not significant .
5 .
drilling fluids joint venture the mi-swaco drilling fluids joint venture is owned 40% ( 40 % ) by schlumberger and 60% ( 60 % ) by smith international , inc .
schlumberger records income relating to this venture using the equity method of accounting .
the carrying value of schlumberger 2019s investment in the joint venture on december 31 , 2009 and 2008 was $ 1.4 billion and $ 1.3 billion , respectively , and is included within investments in affiliated companies on the consolidated balance sheet .
schlumberger 2019s equity income from this joint venture was $ 131 million in 2009 , $ 210 million in 2008 and $ 178 million in 2007 .
schlumberger received cash distributions from the joint venture of $ 106 million in 2009 , $ 57 million in 2008 and $ 46 million in 2007 .
the joint venture agreement contains a provision under which either party to the joint venture may offer to sell its entire interest in the venture to the other party at a cash purchase price per percentage interest specified in an offer notice .
if the offer to sell is not accepted , the offering party will be obligated to purchase the entire interest of the other party at the same price per percentage interest as the prices specified in the offer notice. .

Question: what was cash and short-term investments as a percentage of total purchase price?
Answer: 31.7%
Calculation: divide(266, 838)
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
3. PROPERTY AND EQUIPMENT
Property and equipment (including assets held under finance leases) consisted of the following:
(1) Assets on leased land are depreciated over the shorter of the estimated useful life of the asset or the term of the corresponding ground lease taking into consideration lease renewal options and residual value.
(2) Includes fiber and DAS assets.
(3) Estimated useful lives apply to improvements only.
Table:
 | Estimated Useful Lives (years) (1) | December 31, 2019 | December 31, 2018
Towers | Up to 20 | $13,930.7 | $12,777.9
Equipment (2) | 2 - 20 | 1,897.3 | 1,667.3
Buildings and improvements | 3 - 32 | 638.9 | 628.5
Land and improvements (3) | Up to 20 | 2,486.1 | 2,285.4
Construction-in-progress |  | 372.6 | 358.1
Total |  | 19,325.6 | 17,717.2
Less accumulated depreciation |  | (7,241.2) | (6,470.1)
Property and equipment, net |  | $12,084.4 | $11,247.1


Question: What was the estimated useful life of Towers in years?
Answer: Up to 20
Gross Profit
Gross profit in fiscal year 2018 increased to $382.3 million, or 17.7 percent of net sales from $300.8 million, or 16.7 percent of net sales for fiscal year 2017. Excluding the impact of the surcharge revenue, our gross margin in fiscal year 2018 was 21.3 percent compared to 19.3 percent in fiscal year 2017. The results reflect the impact of stronger demand and improved product mix coupled with operating cost improvements compared to fiscal year 2017.
Our surcharge mechanism is structured to recover increases in raw material costs, although in certain cases with a lag effect as discussed above. While the surcharge generally protects the absolute gross profit dollars, it does have a dilutive effect on gross margin as a percent of sales. The following represents a summary of the dilutive impact of the surcharge on gross margin. We present and discuss these financial measures because management believes removing the impact of surcharge provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
Table:
 | Fiscal Year | 
($ 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
Gross profit | $382.3 | $300.8
Gross margin | 17.7% | 16.7%
Gross margin excluding surcharge revenue | 21.3% | 19.3%


Question: In which year was the Gross margin excluding surcharge revenue larger?
Answer: 2018
Calculation: 21.3%>19.3%
as of 30 september 2016 and 2015 , there were no assets or liabilities classified as discontinued operations relating to the homecare business . 5 . business restructuring and cost reduction actions the charges we record for business restructuring and cost reduction actions have been excluded from segment operating income . cost reduction actions in fiscal year 2016 , we recognized an expense of $ 33.9 ( $ 24.0 after-tax , or $ .11 per share ) for severance and other benefits related to cost reduction actions which resulted in the elimination of approximately 700 positions . the expenses related primarily to the industrial gases 2013 americas and the industrial gases 2013 emea segments . the following table summarizes the carrying amount of the accrual for cost reduction actions at 30 september severance and other benefits .

Table:
 | severance and other benefits
2016 charge | $ 33.9
amount reflected in pension liability | -.9 ( .9 )
cash expenditures | -20.4 ( 20.4 )
currency translation adjustment | .3
30 september 2016 | $ 12.9
business realignment and reorganization on 18 september 2014 , we announced plans to reorganize the company , including realignment of our businesses in new reporting segments and other organizational changes , effective as of 1 october 2014 .
as a result of this reorganization , we incurred severance and other charges .
in fiscal year 2015 , we recognized an expense of $ 207.7 ( $ 153.2 after-tax , or $ .71 per share ) .
severance and other benefits totaled $ 151.9 and related to the elimination of approximately 2000 positions .
asset and associated contract actions totaled $ 55.8 and related primarily to a plant shutdown in the corporate and other segment and the exit of product lines within the industrial gases 2013 global and materials technologies segments .
the 2015 charges related to the segments as follows : $ 31.7 in industrial gases 2013 americas , $ 52.2 in industrial gases 2013 emea , $ 10.3 in industrial gases 2013 asia , $ 37.0 in industrial gases 2013 global , $ 27.6 in materials technologies , and $ 48.9 in corporate and other .
during the fourth quarter of 2014 , an expense of $ 12.7 ( $ 8.2 after-tax , or $ .04 per share ) was incurred relating to the elimination of approximately 50 positions .
the 2014 charge related to the segments as follows : $ 2.9 in industrial gases 2013 americas , $ 3.1 in industrial gases 2013 emea , $ 1.5 in industrial gases 2013 asia , $ 1.5 in industrial gases 2013 global , $ 1.6 in materials technologies , and $ 2.1 in corporate and other. .

Question: considering the 2015's charge , what is the impact of the industrial gases 2013 americas segment concerning the total expenses?
Answer: 15.26%
Calculation: divide(31.7, 207.7)
notes to consolidated financial statements 236 jpmorgan chase & co./2010 annual report the table below sets forth the accretable yield activity for the firm 2019s pci consumer loans for the years ended december 31 , 2010 , 2009 and .

Table:
year ended december 31 , ( in millions except ratios ) | year ended december 31 , 2010 | year ended december 31 , 2009 | 2008
balance january 1 | $ 25544 | $ 32619 | $ 2014
washington mutual acquisition | 2014 | 2014 | 39454
accretion into interest income | -3232 ( 3232 ) | -4363 ( 4363 ) | -1292 ( 1292 )
changes in interest rates on variable rate loans | -819 ( 819 ) | -4849 ( 4849 ) | -5543 ( 5543 )
other changes in expected cash flows ( a ) | -2396 ( 2396 ) | 2137 | 2014
balance december 31 | $ 19097 | $ 25544 | $ 32619
accretable yield percentage | 4.35% ( 4.35 % ) | 5.14% ( 5.14 % ) | 5.81% ( 5.81 % )
( a ) other changes in expected cash flows may vary from period to period as the firm continues to refine its cash flow model and periodically updates model assumptions .
for the years ended december 31 , 2010 and 2009 , other changes in expected cash flows were principally driven by changes in prepayment assumptions , as well as reclassification to the nonaccretable difference .
such changes are expected to have an insignificant impact on the accretable yield percentage .
the factors that most significantly affect estimates of gross cash flows expected to be collected , and accordingly the accretable yield balance , include : ( i ) changes in the benchmark interest rate indices for variable rate products such as option arm and home equity loans ; and ( ii ) changes in prepayment assump- tions .
to date , the decrease in the accretable yield percentage has been primarily related to a decrease in interest rates on vari- able-rate loans and , to a lesser extent , extended loan liquida- tion periods .
certain events , such as extended loan liquidation periods , affect the timing of expected cash flows but not the amount of cash expected to be received ( i.e. , the accretable yield balance ) .
extended loan liquidation periods reduce the accretable yield percentage because the same accretable yield balance is recognized against a higher-than-expected loan balance over a longer-than-expected period of time. .

Question: what was the percentage change in the accretable yield activity for the firm 2019s pci consumer loans in 2010
Answer: -25.2
Calculation: subtract(19097, 25544), divide(#0, 25544)