hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
25. Loans and other borrowings continued
Net Debt
Net debt consists of loans and other borrowings (both current and non-current), less current asset investments and cash and cash equivalents. Loans and other borrowings are measured at the net proceeds raised, adjusted to amortise any discount over the term of the debt. For the purpose of this measure, current asset investments and cash and cash equivalents are measured at the lower of cost and net realisable value. Currency denominated balances within net debt are translated to sterling at swapped rates where hedged.
Net debt is considered to be an alternative performance measure as it is not defined in IFRS. The most directly comparable IFRS measure is the aggregate of loans and other borrowings (current and non-current), current asset investments and cash and cash equivalents. A reconciliation from the most directly comparable IFRS measure to net debt is given below.
A reconciliation from the most directly comparable IFRS measure to net debt is given below.
Table:
At 31 March | 2019 £m | 2018 £m | 2017 £m
Loans and other borrowings | 16,876 | 14,275 | 12,713
Less: |  |  | 
Cash and cash equivalents | (1,666) | (528) | (528)
Current asset investments | (3,214) | (3,022) | (1,520)
 | 11,996 | 10,725 | 10,665
Adjustments: |  |  | 
To retranslate debt balances at swap rates where hedged by currency swaps | (701) | (874) | (1,419)
To remove accrued interest applied to reflect the effective interest method and fair value adjustments | (260) | (224) | (314)
Net debt | 11,035 | 9,627 | 8,932


Question: What is the percentage change in the Net debt from 2018 to 2019?
Answer: 14.63
Calculation: 11,035 / 9,627 - 1
6. Goodwill and Other Intangible Assets
The Company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test.
The following table presents the changes in goodwill allocated to the Company’s reportable segments, Electronics Manufacturing Services (“EMS”) and Diversified Manufacturing Services (“DMS”), during the fiscal years ended August 31, 2019 and 2018 (in thousands):
(1) Includes $8.2 million of goodwill reallocated between DMS and EMS during fiscal year 2018.
Table:
 | EMS | DMS | Total
Balance as of August 31, 2017 | $52,574 | $555,610 | $608,184
Acquisitions and adjustments(1) | 30,763 | (8,186) | 22,577
Change in foreign currency exchange rates | (667) | (2,349) | (3,016)
Balance as of August 31, 2018 | 82,670 | 545,075 | 627,745
Change in foreign currency exchange rates | (702) | (4,788) | (5,490)
Balance as of August 31, 2019 | $81,968 | $540,287 | $622,255


Question: What was the Balance as of August 31, 2017 in EMS?
Answer: $52,574
Note 10. Prepaid Expenses
Prepaid expenses consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Prepaid maintenance | $6,218 | $5,888
Prepaid insurance | 5,321 | 4,500
Prepaid software | 4,236 | 3,499
Prepaid rent | 421 | 3,471
Prepaid other | 4,672 | 6,396
 | $20,868 | $23,754


Question: What was the amount of Prepaid maintenance in 2018?
Answer: $5,888
Summarized financial information of Hilli LLC
The most significant impacts of Hilli LLC VIE's operations on our consolidated statements of income and consolidated statements of cash flows, as of December 31, 2019 and 2018, are as follows:
Table:
(in thousands of $) | 2019 | 2018
Statement of income |  | 
Liquefaction services revenue | 218,096 | 127,625
Realized and unrealized (losses)/gains on the oil derivative instrument | (26,001) | 16,767
Statement of cash flows |  | 
Net debt repayments | (243,513) | (30,300)
Net debt receipts | 129,454 | —


Question: What was the percentage change in liquefaction services revenue between 2018 and 2019?
Answer: 70.89
Calculation: (218,096 - 127,625)/127,625
(a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses.
(b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues.
(c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable.
(d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).
Table:
 | Unaudited |  |  |  | 
 | Three months ended |  |  | Year ended | 
 | 31 December | 30 September | 31 December | 31 December | 31 December
 | 2019 | 2019 | 2018 | 2019 | 2018
 | (RMB in millions, unless specified) |  |  |  | 
EBITDA (a) | 35,675 | 35,378 | 27,180 | 137,268 | 110,404
Adjusted EBITDA (a) | 38,572 | 38,123 | 29,701 | 147,395 | 118,273
Adjusted EBITDA margin (b) | 36% | 39% | 35% | 39% | 38%
Interest and related expenses | 2,348 | 2,086 | 1,345 | 7,690 | 4,898
Net debt (c) | (15,552) | (7,173) | (12,170) | (15,552) | (12,170)
Capital expenditures (d) | 16,869 | 6,632 | 4,564 | 32,369 | 23,941


Question: What is the difference between EBITDA and Adjusted EBITDA for three months ended 31 December 2019?
Answer: 2897
Calculation: 38,572-35,675
Deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services. During the years ended December 31, 2019 and 2018, we recognized revenue of $63.2 million and $60.2 million, related to deferred revenue at the beginning of the period.
Deferred revenue consisted of the following (in thousands):
Table:
 | December 31, 2019 | December 31, 2018
Deferred revenue: |  | 
Products | $6,593 | $5,216
Services | 94,571 | 92,750
Total deferred revenue | 101,164 | 97,966
Less: current portion | (62,233) | (63,874)
Non-current portion | $38,931 | $34,092


Question: What is the total non-current portion of the deferred revenue between 2018 and 2019?
Answer: 199130
Calculation: 101,164+97,966
Item 6. Selected Financial Data
The following selected data is derived from our Consolidated Financial Statements. This data should be read in conjunction with the Consolidated Financial Statements and notes thereto incorporated into Item 8, “Financial Statements and Supplementary Data” and with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”
(2) Working capital is defined as current assets minus current liabilities.
Table:
 |  |  | August 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (in thousands) |  | 
Consolidated Balance Sheets Data: |  |  |  |  | 
Working capital(2) | $(187,020) | $319,050 | $(243,910) | $280,325 | $191,168
Total assets | $12,970,475 | $12,045,641 | $11,095,995 | $10,322,677 | $9,591,600
Current installments of notes payable and long-term debt | $375,181 | $25,197 | $444,255 | $44,689 | $321,964
Notes payable and long-term debt, less current installments | $2,121,284 | $2,493,502 | $1,606,017 | $2,046,655 | $1,308,663
Total Jabil Inc. stockholders’ equity | $1,887,443 | $1,950,257 | $2,353,514 | $2,438,171 | $2,314,856
Common stock shares outstanding | 153,520 | 164,588 | 177,728 | 186,998 | 192,068


Question: What are the years included in the table?
Answer: 2019, 2018, 2017, 2016, 2015
The total annual compensation of the Supervisory Board members is as follows:
Supervisory Board Compensation
The Supervisory Board members do not receive any share-based payment for their services. As far as members who are employee representatives on the Supervisory Board receive share-based payment, such compensation is for their services as employees only and is unrelated to their status as members of the Supervisory Board.
Table:
€ thousands | 2019 | 2018 | 2017
Total compensation | 3,770 | 3,702 | 3,663
Thereof fixed compensation | 3,218 | 3,162 | 3,135
Thereof committee remuneration | 553 | 540 | 528


Question: What was the percentage change in the amount Thereof committee remuneration in 2019 from 2018?
Answer: 2.41
Calculation: (553-540)/540
(a) Description of segments and principal activities (continued)  The Group also conducts operations in the United States of America (“United States”), Europe and other regions, and holds investments (including investments in associates, investments in joint ventures, FVPL and FVOCI) in various territories. The geographical information on the total assets is as follows:
As at 31 December 2019, the total non-current assets other than financial instruments and deferred tax assets located in Mainland China and other regions amounted to RMB311,386 million (31 December 2018: RMB282,774 million) and RMB136,338 million (31 December 2018: RMB65,057 million), respectively.
All the revenues derived from any single external customer were less than 10% of the Group’s total revenues during the years ended 31 December 2019 and 2018.
Table:
 | As at 31 December | 
 | 2019 | 2018
 | RMB’Million | RMB’Million
Operating assets |  | 
– Mainland China | 345,721 | 270,373
– Others | 168,714 | 83,962
Investments |  | 
– Mainland China and Hong Kong | 289,491 | 254,992
– North America | 76,488 | 44,835
– Europe | 29,707 | 37,451
– Asia excluding Mainland China and Hong Kong | 40,139 | 30,148
– Others | 3,726 | 1,760
 | 953,986 | 723,521


Question: How much is the difference between 2018 year end and 2019 year end europe investments?
Answer: 7744
Calculation: 37,451-29,707
company stock performance the following graph shows a five-year comparison of cumulative total shareholder return , calculated on a dividend reinvested basis , for the company , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s . technology index . the graph assumes $ 100 was invested in each of the company 2019s common stock , the s&p 500 composite index , the s&p computer hardware index , and the dow jones u.s . technology index as of the market close on september 30 , 2007 . data points on the graph are annual . note that historic stock price performance is not necessarily indicative of future stock price performance . sep-11sep-10sep-09sep-08sep-07 sep-12 apple inc . s&p 500 s&p computer hardware dow jones us technology comparison of 5 year cumulative total return* among apple inc. , the s&p 500 index , the s&p computer hardware index , and the dow jones us technology index *$ 100 invested on 9/30/07 in stock or index , including reinvestment of dividends . fiscal year ending september 30 . copyright a9 2012 s&p , a division of the mcgraw-hill companies inc . all rights reserved . september 30 , september 30 , september 30 , september 30 , september 30 , september 30 .

Table:
 | september 30 2007 | september 30 2008 | september 30 2009 | september 30 2010 | september 30 2011 | september 30 2012
apple inc . | $ 100 | $ 74 | $ 121 | $ 185 | $ 248 | $ 437
s&p 500 | $ 100 | $ 78 | $ 73 | $ 80 | $ 81 | $ 105
s&p computer hardware | $ 100 | $ 84 | $ 99 | $ 118 | $ 134 | $ 214
dow jones us technology | $ 100 | $ 76 | $ 85 | $ 95 | $ 98 | $ 127
.

Question: what was the percentage 5 year cumulative total return for apple inc . for the the period ended september 30 , 2012?
Answer: 337%
Calculation: subtract(437, 100), divide(#0, 100)
measurement point december 31 booking holdings nasdaq composite index s&p 500 rdg internet composite .

Table:
measurement pointdecember 31 | booking holdings inc . | nasdaqcomposite index | s&p 500index | rdg internetcomposite
2012 | 100.00 | 100.00 | 100.00 | 100.00
2013 | 187.37 | 141.63 | 132.39 | 163.02
2014 | 183.79 | 162.09 | 150.51 | 158.81
2015 | 205.51 | 173.33 | 152.59 | 224.05
2016 | 236.31 | 187.19 | 170.84 | 235.33
2017 | 280.10 | 242.29 | 208.14 | 338.52
sales of unregistered securities between october 1 , 2017 and december 31 , 2017 , we issued 103343 shares of our common stock in connection with the conversion of $ 196.1 million principal amount of our 1.0% ( 1.0 % ) convertible senior notes due 2018 .
the conversions were effected in accordance with the indenture , which provides that the principal amount of converted notes be paid in cash and the conversion premium be paid in cash and/or shares of common stock at our election .
in each case , we chose to pay the conversion premium in shares of common stock ( fractional shares are paid in cash ) .
the issuances of the shares were not registered under the securities act of 1933 , as amended ( the "act" ) pursuant to section 3 ( a ) ( 9 ) of the act. .

Question: what was the percentage difference between booking holdings inc . and the s&p 500 index for the five years ended 2017?
Answer: 71.96%
Calculation: subtract(280.10, const_100), divide(#0, const_100), subtract(208.14, const_100), divide(#2, const_100), subtract(#1, #3)
Net Asset Value per share (NAV/share):
TORM believes that the NAV/share is a relevant measure that Management uses to measure the overall development of the assets and liabilities per share. Such measure may not be comparable to similarly titled measures of other companies. NAV/share is calculated using broker values of vessels and excluding charter commitments. NAV/share is calculated as follows:
Table:
USDm | 2019 | 2018 | 2017
Net Asset Value per share |  |  | 
Total vessel values including newbuildings (broker values) | 1,801.5 | 1,675.1 | 1,661.1
Committed CAPEX on newbuildings | -51.2 | -258.0 | -306.9
Cash position | 72.5 | 127.4 | 134.2
Loans receivables | 4.6 | - | -
Bunkers | 34.8 | 39.4 | 33.2
Freight receivables | 89.8 | 86.0 | 71.3
Other receivables | 6.2 | 7.5 | 11.8
Other plant and operating equipment | 4.3 | 3.0 | 1.9
Land and buildings | 8.1 | - | -
Investments in joint ventures | 1.2 | 0.1 | 0.3
Prepayments | 3.5 | 2.9 | 4.4
Borrowings | -863.4 | -754.7 | -753.9
Trade payables | -47.1 | -35.1 | -26.2
Other liabilities | -47.3 | -36.5 | -33.8
Current tax liabilities | -1.5 | -1.0 | -1.4
Total Net Asset Value (NAV) | 1,016.0 | 856.1 | 796.0
Total number of shares excluding treasury shares (million) | 74.4 | 73.9 | 62.0
Total Net Asset Value per share (NAV/share) (USD) | 13.6 | 11.6 | 12.8


Question: How is NAV/share calculated?
Answer: using broker values of vessels and excluding charter commitments
Other Defined Benefit Plans
We maintain various defined benefit plans to provide termination and postretirement benefits to certain eligible employees outside of the U.S. We also provide disability benefits to certain eligible employees in the U.S. Eligibility is determined based on the terms of our plans and local statutory requirements.
Funded Status
The funded status of our postretirement health care and other defined benefit plans, which is recognized in other long-term liabilities in our consolidated balance sheets, was as follows (in millions):
Table:
 | April 26, 2019 | April 27, 2018
Fair value of plan assets | $ 31 | $ 25
Benefit obligations | (61) | (53)
Unfunded obligations | $(30) | $(28)


Question: What was the change in the fair value of plan assets between 2018 and 2019?
Answer: 6
Calculation: 31-25
stockholder return performance graph the following graph compares the cumulative 5-year total stockholder return on our common stock relative to the cumulative total return of the nasdaq composite index and the s&p 400 information technology index . the graph assumes that the value of the investment in our common stock and in each index on december 31 , 2011 ( including reinvestment of dividends ) was $ 100 and tracks it each year thereafter on the last day of our fiscal year through december 31 , 2016 and , for each index , on the last day of the calendar year . comparison of 5 year cumulative total return* among cadence design systems , inc. , the nasdaq composite index , and s&p 400 information technology cadence design systems , inc . nasdaq composite s&p 400 information technology 12/31/1612/28/13 1/2/1612/31/11 1/3/1512/29/12 *$ 100 invested on 12/31/11 in stock or index , including reinvestment of dividends . indexes calculated on month-end basis . copyright a9 2017 standard & poor 2019s , a division of s&p global . all rights reserved. .

Table:
 | 12/31/2011 | 12/29/2012 | 12/28/2013 | 1/3/2015 | 1/2/2016 | 12/31/2016
cadence design systems inc . | 100.00 | 129.23 | 133.94 | 181.06 | 200.10 | 242.50
nasdaq composite | 100.00 | 116.41 | 165.47 | 188.69 | 200.32 | 216.54
s&p 400 information technology | 100.00 | 118.41 | 165.38 | 170.50 | 178.74 | 219.65
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what was the percentage cumulative 5-year total stockholder return on cadence design systems inc . common stock for the period ended 12/31/2016?
Answer: 142.50%
Calculation: subtract(242.50, const_100), divide(#0, const_100)
Fiscal Year Ended 2019 and 2018 Revenues
* Adjusted IFRS balances to reflect the impact of the full retrospective adoption of IFRS 15. See Note 2 of the notes to our consolidated financial statements for further details.
Total revenues increased $329.1 million, or 37%, in the fiscal year ended June 30, 2019 compared to the fiscal year ended June 30, 2018. Growth in total revenues was attributable to increased demand for our products from both new and existing customers. Of total revenues recognized in the fiscal year ended June 30, 2019, over 90% was attributable to sales to customer accounts existing on or before June 30, 2018. Our number of total customers increased to 152,727 at June 30, 2019 from 125,796 at June 30, 2018.
Subscription revenues increased $223.3 million, or 54%, in the fiscal year ended June 30, 2019 compared to the fiscal year ended June 30, 2018. The increase in subscription revenues was primarily attributable to additional subscriptions from our existing customer base. As customers increasingly adopt cloud-based, subscription services and term-based licenses of our Data Center products for their business needs, we expect our subscription revenues to continue to increase at a rate higher than the rate of increase of our perpetual license revenues in future periods.
Maintenance revenues increased $68.0 million, or 21%, in the fiscal year ended June 30, 2019 compared to the fiscal year ended June 30, 2018. The increase in maintenance revenues was primarily attributable to growing renewal of software maintenance contracts from our customers related to our perpetual license software offerings.
Perpetual license revenues increased $10.4 million, or 13%, in the fiscal year ended June 30, 2019 compared to the fiscal year ended June 30, 2018. A substantial majority of the increase in perpetual license revenues was attributable to additional licenses to existing customers.
Other revenues increased $27.5 million, or 45%, in the fiscal year ended June 30, 2019 compared to the fiscal year ended June 30, 2018. The increase in other revenues was primarily attributable to an increase in revenue from sales of third-party apps through our Atlassian Marketplace.
Table:
 | Fiscal Year Ended June 30, |  |  | 
 | 2019 | 2018 | $ Change | % Change
 |  | (U.S. $ in thousands) |  | 
 |  | *As Adjusted |  | 
Subscription | $633,950 | $410,694 | $223,256 | 54%
Maintenance | 394,526 | 326,511 | 68,015 | 21
Perpetual license | 93,593 | 83,171 | 10,422 | 13
Other | 88,058 | 60,602 | 27,456 | 45
Total revenues | $1,210,127 | $880,978 | $329,149 | 37


Question: What was the increase of maintenance revenues from fiscal year ended 2018 to 2019?
Answer: $68.0 million
6. Supplemental Financial Information
Cash and cash equivalents (in millions):
The following table presents cash and cash equivalents as reported in our consolidated balance sheets, as well as the sum of cash, cash equivalents and restricted cash as reported on our consolidated statement of cash flows in accordance with our adoption of the ASU discussed in Note 1 – Description of Business and Significant Accounting Policies.
Table:
 | April 26, 2019 | April 26, 2018
Cash | $ 2,216 | $ 2,727
Cash equivalents | 109 | 214
Cash and cash equivalents | $ 2,325 | $ 2,941
Short-term restricted cash | 5 | 5
Long-term restricted cash | 1 | 1
Restricted cash | $ 6 | $ 6
Cash, cash equivalents and restricted cash | $ 2,331 | $ 2,947


Question: What was the amount of cash in 2019?
Answer: 2,216
Note 35 Adoption of IFRS 16
Upon adoption of IFRS 16 on January 1, 2019, we recognized right-of-use assets of $2,257 million within property, plant and equipment, and lease liabilities of $2,304 million within debt, with an increase to our deficit of $19 million. These amounts were recognized in addition to assets under finance leases of $1,947 million and the corresponding finance lease liabilities of $2,097 million at December 31, 2018 under IAS 17. As a result, on January 1, 2019, our total right-of-use assets and lease liabilities amounted to $4,204 million and $4,401 million, respectively. The table below shows the impacts of adopting IFRS  16 on our January 1, 2019 consolidated statement of financial position.
BCE’s operating lease commitments at December 31, 2018 were $1,612 million. The difference between operating lease commitments at December 31, 2018 and lease liabilities of $2,304 million upon adoption of IFRS 16 at January 1, 2019, is due mainly to an increase of $1,122 million related to renewal options reasonably certain to be exercised, an increase of $112 million mainly related to non-monetary transactions and a decrease of ($542) million as a result of discounting applied to future lease payments, which was determined using a weighted average incremental borrowing rate of 3.49% at January 1, 2019.
Table:
 | DECEMBER 31, 2018 AS REPORTED | IFRS 16 IMPACTS | JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses | 244 | (55) | 189
Other current assets | 329 | 9 | 338
Property, plant and equipment | 24,844 | 2,257 | 27,101
Other non-current assets | 847 | 17 | 864
Trade payables and other liabilities | 3,941 | (10) | 3,931
Debt due within one year | 4,645 | 293 | 4,938
Long-term debt | 19,760 | 2,011 | 21,771
Deferred tax liabilities | 3,163 | (7) | 3,156
Other non-current liabilities | 997 | (39) | 958
Deficit | (4,937) | (19) | (4,956)
Non-controlling interest | 326 | (1) | 325


Question: What was recognized upon adoption of IFRS 16 in 2019?
Answer: right-of-use assets, lease liabilities