hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Global Services
Adjusteda revenue £4,735m
£4,735m
Adjusteda operating profit
£135m
Global Services operates in a global market that continues to experience high levels of change driven by both rapid technology innovation and a dynamic competitive landscape. Customers’ demands continue to evolve towards more flexible, on-demand models and new cloud-based and software-defined networking solutions. We continue to execute our Digital Global Services transformation programme to focus our business, standardise our operations, transform our underlying infrastructure, and provide innovative solutions to address the changing demands of our customers. We are focused on around 800 multinational companies and financial institutions served by three global industry verticals.
Adjusteda revenue for the year was down 6%, in line with our strategy to de-emphasise low margin business and including the impact of divestments. This includes a £35m negative impact from foreign exchange movements, primarily reflecting lower IP Exchange volumes and equipment sales.
Adjusteda operating costs for the year were down 8% mainly reflecting the decline in IP Exchange volumes and equipment sales and lower labour costs from our ongoing restructuring programme. Adjusteda EBITDA for the year was up £71m reflecting the reduction in operating costs and certain one-offs, more than offsetting the impact of lower revenue.
Depreciation and amortisation was down 13% for the year due to closure of certain projects in the prior year.
Capital expenditure was down 12% for the year reflecting ongoing rationalisation and our strategy to become a more asset light business. Normalised free cash flowb for the year improved by 151% to £296m, reflecting higher EBITDA, lower capital expenditure and improved working capital.
Total order intake was £3.3bn, down 15% year on year continuing to reflect a shift in customer behaviour, including shorter contract lengths and greater prevalence of usage-based terms.
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:
 | 2019 (IFRS 15) | 2018 (IAS 18) | Change | 
Year to 31 March | £m | £m | £m | %
Adjusted a revenue | 4,735 | 5,013 | (278) | (6)
Adjusted a operating costs | 4,230 | 4,579 | (349) | (8)
Adjusted a EBITDA | 505 | 434 | 71 | 16
Depreciation & amortisation | 370 | 424 | (54) | (13)
Adjusted a operating profit | 135 | 10 | 125 | 1,250
Capital expenditure | 245 | 278 | (33) | (12)
Normalised free cash flow b | 296 | 118 | 178 | 151


Question: What is the average Adjusteda operating costs for 2018 and 2019?
Answer: 4404.5
Calculation: (4,230 + 4,579) / 2
Deferred revenue and financed unearned services revenue (in millions):
The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions):
Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 – Commitments and Contingencies for additional information related to these arrangements
Table:
 | April 26, 2019 | April 27, 2018
Deferred product revenue | $ 84 | $ 107
Deferred services revenue | 3,502 | 3,134
Financed unearned services revenue | 82 | 122
Total | $ 3,668 | $ 3,363
Reported as: |  | 
Short-term | $ 1,825 | $ 1,712
Long-term | 1,843 | 1,651
Total | $ 3,668 | $ 3,363


Question: What was the financed unearned services revenue in 2019?
Answer: 82
Adjusted cash flow
A reconciliation showing the items that bridge between net cash from operating activities as reported under IFRS to an adjusted basis is given below. Adjusted cash from operations is used by the Board to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business.
Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit.
The adjusted cash flow is included in the Financial Review on page 58.
Table:
 | 2019 | 2018
 | £m | £m
Net cash from operating activities as reported under IFRS | 227.4 | 212.6
Acquisition and disposal costs | 2.5 | 0.2
Net capital expenditure excluding acquired intangibles from acquisitions | (59.0) | (31.5)
Tax paid | 78.4 | 61.6
Repayments of principal under lease liabilities | (11.2) | –
Adjusted cash from operations | 238.1 | 242.9


Question: How is cash conversion calculated?
Answer: as adjusted cash from operations divided by adjusted operating profit
The following table summarizes the activity related to the Company's gross unrecognized tax benefits from April 1, 2016 to March 31, 2019 (amounts in millions):
As of March 31, 2019 and March 31, 2018, the Company had accrued interest and penalties related to tax contingencies of $88.1 million and $80.8 million, respectively. Interest and penalties charged to operations for the years ended March 31, 2018 and 2017 related to the Company's uncertain tax positions were $5.4 million and $5.8 million, respectively. Previously accrued interest and penalties that were released during the year ended March 31, 2019 were $37.5 million.
The total amount of gross unrecognized tax benefits was $763.4 million and $436.0 million as of March 31, 2019 and March 31, 2018, respectively, of which $664.4 million and $436.0 million is estimated to impact the Company's effective tax rate, if recognized. The Company estimates that it is reasonably possible unrecognized tax benefits as of March 31, 2019 could decrease by approximately $50.0 million in the next 12 months. Positions that may be resolved include various U.S. and non-U.S. matters.
Table:
 |  | Year Ended March 31, | 
 | 2019 | 2018 | 2017
Beginning balance | $436.0 | $398.5 | $220.7
Increases related to acquisitions | 329.7 | — | 193.3
Decreases related to settlements with tax authorities | (8.3) | (0.1) | (11.7)
Decreases related to statute of limitation expirations | (16.2) | (10.9) | (7.6)
Increases related to current year tax positions | 27.8 | 30.3 | 26.3
Increases (decreases) related to prior year tax positions | (5.6) | 18.2 | (22.5)
Ending balance | $763.4 | $436.0 | $398.5


Question: What was the total amount of gross unrecognized tax benefits in 2019?
Answer: 763.4
Income (loss) before expense (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 is as follows:
Income (loss) before expense (benefit) for income taxes for international entities reflects income (loss) based on statutory transfer pricing agreements. This amount does not correlate to consolidated international revenue, many of which occur from our U.S. entity.
Table:
(In thousands) | 2019 | 2018 | 2017
U.S. entities | $(29,829) | $(74,131) | $26,552
International entities | 5,052 | 40,760 | 18,135
Total | $(24,777) | $(33,371) | $44,687


Question: What was the total income(loss) in 2017?
Answer: $44,687
Information as to Teradyne’s revenues by country is as follows:
(1) Revenues attributable to a country are based on location of customer site.
In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.
Table:
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Revenues from customers (1): |  |  | 
China | $514,327 | $348,942 | $260,451
Taiwan | 485,681 | 516,322 | 687,031
United States | 333,059 | 282,869 | 252,516
Korea | 239,504 | 163,224 | 206,819
Europe | 219,015 | 223,207 | 163,715
Japan | 175,322 | 158,281 | 169,093
Thailand | 87,503 | 59,184 | 29,566
Singapore | 84,111 | 108,618 | 101,085
Malaysia | 58,200 | 122,797 | 124,048
Philippines | 54,560 | 77,996 | 105,850
Rest of the World | 43,683 | 39,362 | 36,432
 | $2,294,965 | $2,100,802 | $2,136,606


Question: In which years is information as to Teradyne’s revenues by country provided?
Answer: 2019, 2018, 2017
Other loss
In May 2019, the Company completed a cash tender offer and purchased $460.9 million in aggregate principal amount of the 2020 Notes and issued $250.0 million in aggregate principal amount of 9.25% senior secured notes at par due November 2022. The Company recognized a loss of $10.6 million on the purchase of the 2020 Notes for the year ended December 31, 2019 (see Note 9).
During September 2019, Teekay LNG refinanced the Torben Spirit by acquiring the Torben Spirit from its original Lessor and then selling the vessel to another Lessor and leasing it back for a period of 7.5 years. As a result of this refinancing transaction, the Partnership recognized a loss of $1.4 million for the year ended December 31, 2019 on the extinguishment of the original finance lease (see Note 11).
Following the termination of the finance lease arrangements for the RasGas II LNG Carriers in 2014, the lessor made a determination that additional rentals were due under the leases following a challenge by the UK taxing authority. As a result, in 2017 the Teekay Nakilat Joint Venture recognized an additional liability, which was included as part of other loss in the Company's consolidated statements of loss.
Related to settlements and accruals made prior to September 2017 as a result of claims and potential claims made against Logitel Offshore Holding AS (or Logitel), a company acquired by Altera in 2014. Altera was deconsolidated in September 2017 (see Note 4).
Table:
 | Year Ended | Year Ended | Year Ended
 | December 31, | December 31, | December 31,
 | 2019 | 2018 | 2017
 | $ | $ | $
Loss on bond repurchases (1) | (10,601) | (1,772) | —
Loss on lease extinguishment (2) | (1,417) | — | —
Tax indemnification guarantee liability (3) | — | (600) | (50,000)
Contingent liability (4) | — | — | (4,500)
Gain on sale / (write-down) of cost-accounted investment | — | — | 1,250
Miscellaneous (loss) income | (2,457) | 359 | (731)
Other loss | (14,475) | (2,013) | (53,981)


Question: In which year is the Gain on sale / (write-down) of cost-accounted investment less than 1,000 thousands?
Answer: 2019, 2018
Calculation: locate and analyze Gain on sale / (write-down) of cost-accounted investment in row 9
GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
17. General and Administrative Expenses
An analysis of general and administrative expenses is as follows:
* Employee costs include restructuring costs of $3,975 pursuant to management’s decision to relocate more of its employees including several members of senior management to the Piraeus, Greece office.
Table:
 |  | For the year ended December 31, | 
 | 2017 | 2018 | 2019
Employee costs* | 18,789 | 20,980 | 24,863
Share-based compensation (Note 22) | 4,565 | 5,216 | 5,107
Other expenses | 16,496 | 15,797 | 17,415
Total | 39,850 | 41,993 | 47,385


Question: What was the percentage change in employee costs from 2017 to 2018?
Answer: 11.66
Calculation: (20,980 - 18,789)/18,789
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 is the growth rate in net revenue in 2016 for entergy arkansas , inc.?
Answer: 11.6%
Calculation: subtract(1520.5, 1362.2), divide(#0, 1362.2)
Other Intangible Assets, Net
Other intangible assets include developed technologies, customer relationships, trade names, patents, user lists and the related accumulated amortization. These assets are shown as “Developed technologies, net” and as part of “Other assets” in the Consolidated Balance Sheet. The majority of Autodesk’s other intangible assets are amortized to expense over the estimated economic life of the product, which ranges from two to ten years. Amortization expense for developed technologies, customer relationships, trade names, patents, and user lists was $33.5 million in fiscal 2019, $36.6 million in fiscal 2018 and $72.2 million in fiscal 2017.
Other intangible assets and related accumulated amortization at January 31 were as follows:
(1) Included in “Other assets” in the accompanying Consolidated Balance Sheets. (2) Includes the effects of foreign currency translation.
Table:
 | 2019 | 2018
Developed technologies, at cost | $670.2 | $578.5
Customer relationships, trade names, patents, and user lists, at cost (1) | 533.1 | 372.5
Other intangible assets, at cost (2) | 1,203.3 | 951.0
Less: accumulated amortization | (922.5) | (895.8)
Other intangible assets, net | $280.8 | $55.2


Question: What do the other tangible assets consist of?
Answer: Developed technologies, at cost
item 2 : properties information concerning applied's properties at october 25 , 2015 is set forth below: .

Table:
( square feet in thousands ) | united states | other countries | total
owned | 3748 | 1624 | 5372
leased | 556 | 1107 | 1663
total | 4304 | 2731 | 7035
because of the interrelation of applied's operations , properties within a country may be shared by the segments operating within that country .
the company's headquarters offices are in santa clara , california .
products in silicon systems are manufactured in austin , texas ; gloucester , massachusetts ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display segment are manufactured in tainan , taiwan and santa clara , california .
products in the energy and environmental solutions segment are primarily manufactured in alzenau , germany and treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 139 acres of buildable land in texas , california , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what portion of the company's property are leased?
Answer: 23.6%
Calculation: divide(1663, 7035)
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):
Table:
 | 2019 | 2018 | 2017
Depreciation:       |  |  | 
AMER  | $22,531 | $21,224 | $19,694
APAC  | 16,905 | 15,954 | 15,588
EMEA  | 6,105 | 6,054 | 5,467
Corporate  | 5,344 | 4,863 | 4,581
 | 50,885 | 48,095 | 45,330
Capital expenditures: |  |  | 
AMER | $42,459 | $17,690 | $18,111
APAC | 33,454 | 33,018 | 13,816
EMEA | 5,186 | 7,923 | 5,748
Corporate | 9,501 | 4,149 | 863
 | $90,600 | $62,780 | $38,538


Question: What was the depreciation from APAC in 2018?
Answer: 15,954
Total CO2 emissions FY19
1 Tonnes of carbon dioxide equivalent.
2 Absolute carbon emissions divided by revenue in millions.
Auto Trader is required to measure and
report its direct and indirect greenhouse
gas (‘GHG’) emissions by the Companies Act
2006 (Strategic Report and Directors’ Report)
Regulations 2013. The greenhouse gas
reporting period is aligned to the financial
reporting year. The methodology used to
calculate our emissions is based on the
financial consolidation approach, as
defined in the Greenhouse Gas Protocol,
A Corporate Accounting and Reporting
Standard (Revised Edition). Emission
factors used are from UK government
(‘BEIS’) conversion factor guidance for
the year reported.
Auto Trader is required to measure and report its direct and indirect greenhouse gas (‘GHG’) emissions by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013. The greenhouse gas reporting period is aligned to the financial reporting year. The methodology used to calculate our emissions is based on the financial consolidation approach, as defined in the Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard (Revised Edition). Emission factors used are from UK government (‘BEIS’) conversion factor guidance for the year reported.
The report includes the ‘Scope 1’ (combustion of fuel) in relation to company cars and ‘Scope 2’ (purchased electricity and gas) emissions associated with our offices. We have chosen to include the emissions associated with leased company cars in Scope 1, as we are responsible for these emissions.
We have chosen to present a revenue intensity ratio as this is a relevant indicator of our growth and is aligned with our business strategy. The reduction in our GHG emissions is due to a reduction in the fuel emissions from our company car fleet, as the fleet has reduced. We have also reduced the amount of electricity we use, and this coupled with a decrease in BEIS conversion factors has also contributed to our Scope 2 reduction.
Table:
 | FY19 | FY18 | FY17 | FY16
Scope 1 | 263 | 390 | 491 | 565
Manchester | 213 | 281 | 361 | 357
London | 44 | 60 | 76 | 88
Scope 2 | 258 | 340 | 437 | 445
Total | 521 | 731 | 928 | 1,010
Revenue | 355.1 | 330.1 | 311.5 | 281.6
Carbon intensity | 1.47 | 2.21 | 2.98 | 3.59
Year-on-year change | -34% | -26% | -17% | 


Question: What was the percentage change in the CO2 emissions amount in London in 2019 from 2018?
Answer: -26.67
Calculation: (44-60)/60
Income from Equity Investees
Marine Services: Income from equity investees within our Marine Services segment for the year ended December 31, 2019 decreased $14.1 million to $5.6 million from $19.7 million for the year ended year ended December 31, 2018. The decrease was driven by HMN, due to lower revenues on large turnkey projects underway than in the comparable period.
The equity investment in HMN has contributed $5.0 million and $12.7 million in income from equity investees for the years ended December 31, 2019 and 2018, respectively. Further contributing to the reduction in income were losses at SBSS from a loss contingency related to ongoing legal disputes and lower vessel utilization.
Life Sciences: Loss from equity investees within our Life Sciences segment for the year ended December 31, 2019 decreased $0.6 million to $3.4 million from $4.0 million for the year ended December 31, 2018. The decrease in losses were largely due to lower equity method losses recorded from our investment in MediBeacon due to the timing of clinical trials and revenue from a licensing agreement which did not occur in the comparable periods.
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | Increase / (Decrease)
Construction | $— | $ (0.2) | $ 0.2
Marine Services | 5.6 | 19.7 | (14.1)
Life Sciences | (3.4) | (4.0) | 0.6
Other | — | (0.1) | 0.1
Income from equity investees | $ 2.2 | $ 15.4 | $ (13.2)


Question: What was the loss from equity investees for the year ended December 2019?
Answer: $3.4 million