hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us:
• We purchase and lease products and purchase services from Dell.
• From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects.
• In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income.
• In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf.
• From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell.
• From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts.
Information about our payments for such arrangements during the periods presented consisted of the following (table in millions):
1) Amount includes indirect taxes that were remitted to Dell during the periods presented.
We also purchase Dell products through Dell’s channel partners. Purchases of Dell products through Dell’s channel partners were not significant during the periods presented.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Purchases and leases of products and purchases of services(1) | $242 | $200 | $142
Dell subsidiary support and administrative costs | 119 | 145 | 212


Question: What was the percentage change in the Dell subsidiary support and administrative costs between 2019 and 2020?
Answer: -17.93
Calculation: (119-145)/145
Item 5. Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
The Company’s common stock is traded on the NASDAQ Stock Market LLC under the symbol SAFM.
The number of stockholders of record as of December 12, 2019, was 2,742. The number of beneficial owners of our stock is greater than the number of holders of record, and the exact number is unknown.
The amount of future common stock dividends will depend on our earnings, financial condition, capital requirements, the effect a dividend would have on the Company's compliance with financial covenants and other factors, which will be considered by the Board of Directors on a quarterly basis.
During its fourth fiscal quarter, the Company repurchased shares of its common stock as follows:
1  All purchases were made pursuant to the Company's Stock Incentive Plan, as amended and restated on February 11, 2016, under which shares were withheld to satisfy tax withholding obligations.
2  On May 31, 2018, the Company’s Board of Directors expanded and extended the share repurchase program originally approved on October 22, 2009, under which the Company was originally authorized to purchase up to one million shares of its common stock and is now authorized to purchase up to two million shares of its common stock in open market transactions or negotiated purchases, subject to market conditions, share price and other considerations. The authorization will expire on May 31, 2021. During the fourth quarter of fiscal 2018, the Company purchased 823,385 shares in open market transactions under this program. The Company’s repurchases of vested restricted stock to satisfy tax withholding obligations of its Stock Incentive Plan participants are not made under the 2018 general repurchase plan.
3  Does not include vested restricted shares that may yet be repurchased under the Stock Incentive Plan as described in Note 1.
Table:
Period | (a) Total Number of Shares Purchased (1) | (b) Average Price Paid per Share | (c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2) | (d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs (2)(3)
Aug. 1 - Aug. 31, 2019  | — | — | — | 1,176,615
Sep. 1 - Sep. 30, 2019  | 901 | $151.33 | 901 | 1,176,615
Oct. 1 - Oct. 31, 2019  | 34,344 | $154.81 | 34,344 | 1,176,615
Total  | 35,245 | $154.72 | 35,245 | 1,176,615


Question: What is the total number of shares purchased in the fourth fiscal quarter?
Answer: 35,245
The Group reported a loss before tax of £(42.7)m in the year, compared to a profit before tax of £20.9m in 2017/18. A loss after tax was £(33.8)m, compared to a £7.2m profit in the prior year.
Adjusted profit before tax was £88.0m in the year, an increase of £9.4m compared to the prior year due to growth both in Trading profit and lower interest costs as described above. Adjusted profit after tax increased £7.6m to £71.3m in the year after deducting a notional 19.0% tax charge of £16.7m. Based on average shares in issue of 841.5 million shares, adjusted earnings per share in the year was 8.5 pence, growth in the year of +11.5%.
Table:
Adjusted earnings per share (£m) | 2018/19 | 2017/18 | Change
Trading profit | 128.5 | 123.0 | +4.5%
Less: Net regular interest | (40.5) | (44.4) | +8.9%
Adjusted profit before tax | 88.0 | 78.6 | +12.1%
Less: Notional tax (19%) | (16.7) | (14.9) | (12.1%)
Adjusted profit after tax6 | 71.3 | 63.7 | +12.1%
Average shares in issue (millions) | 841.5 | 836.8 | +0.6%
Adjusted earnings per share (pence) | 8.5 | 7.6 | +11.5%


Question: What was the loss before tax reported in the year?
Answer: £(42.7)m
Interest and Other
Interest income decreased by $1.9 million from 2018 to 2019 due primarily to lower cash and marketable securities balances in 2019. Interest expense decreased by $8.2 million from 2018 to 2019 due primarily to unrealized losses on equity marketable securities recognized in 2018. Other (income) expense, net increased by $28.1 million from 2018 to 2019 due primarily to a $15.0 million charge for the impairment of the investment in RealWear and an $11.5 million change in pension actuarial (gains) losses from a $3.3 million gain in 2018 to an $8.2 million loss in 2019.
Table:
 | 2019 | 2018 | 2018-2019 Change
 |  | (in millions) | 
Interest income | $(24.8) | $(26.7) | $1.9
Interest expense | 23.1 | 31.3 | (8.2)
Other (income) expense, net | 29.5 | 1.4 | 28.1


Question: What was the percentage change in Interest expense in 2019 from 2018?
Answer: -26.2
Calculation: (23.1-31.3)/31.3
FRT Term Loan
On October 25, 2019, we entered into a $23.4 million three-year credit facility loan agreement (the "FRT Term Loan") with HSBC Trinkaus & Burkhardt AG, Germany, to fund the acquisition of FRT GmbH, which we acquired on October 9, 2019. See Note 4 for further details of the acquisition.
The FRT Term Loan bears interest at a rate equal to the Euro Interbank Offered Rate ("EURIBOR") plus 1.75 % per annum and will be repaid in quarterly installments of approximately $1.9 million plus interest beginning January 25, 2020.
The obligations under the FRT Term Loan are fully and unconditionally guaranteed by FormFactor, Inc.
The Credit Facility contains negative covenants customary for financing of this type, including covenants that place limitations on the incurrence of additional indebtedness, the creation of liens, the payment of dividends; dispositions; fundamental changes, including mergers and acquisitions; loans and investments; sale leasebacks; negative pledges; transactions with affiliates; changes in fiscal year; sanctions and anti-bribery laws and regulations, and modifications to charter documents in a manner materially adverse to the Lenders.
The FRT Term Loan also contains affirmative covenants and representations and warranties customary for financing of this type.
Future principal and interest payments on our term loans as of December 28, 2019, based on the interest rate in effect at that date were as follows (in thousands):
(1) Represents our minimum interest payment commitments at 1.35% per annum for the FRT Term Loan and 3.71% per annum for the CMI Term Loan.
Table:
 |  | Payments Due In Fiscal Year |  | 
 | 2020 | 2021 | 2022 | Total
Term loans - principal payments | $42,838 | $7,838 | $7,838 | $58,514
Term loans - interest payments(1) | 777 | 155 | 47 | 979
Total | $43,615 | $7,993 | $7,885 | $59,493


Question: What is the change in Term loans - principal payments from Fiscal Year 2021 to 2020?
Answer: -35000
Calculation: 7,838-42,838
The Company recorded amortization expense of $4.8 million, $1.5 million and $0.1 million for the years ended March 31, 2019, 2018 and 2017, respectively. Amortization relating to developed technology and capitalized software was recorded within cost of revenue and amortization of customer relationships and trade names was recorded within sales and marketing expenses.
Future estimated amortization expense of intangible assets as of March 31, 2019 is as follows:
Table:
 | Purchased Intangible Assets | Capitalized Software
2020 | $ 2,582 | $ 3,522
2021 | 2,560 | 2,790
2022 | 2,560 | 1,420
2023 | 2,560 | 528
Thereafter | 12,012 | 89
Total | $ 22,274 | $ 8,349


Question: How much did the Company recorded amortization expense for the year ended March 31, 2017?
Answer: $0.1 million
2.6 Taxes (continued)
1 Net deferred tax liabilities include net deferred tax assets of $2,195,000 (2018: $1,937,000) from the iMoney Group.
Recognition and measurement
Our income tax expense is the sum of current and deferred income tax expenses. Current income tax expense is calculated on accounting profit after adjusting for non-taxable and non-deductible items based on rules set by the tax authorities. Deferred income tax expense is calculated at the tax rates that are expected to apply to the period in which the deferred tax asset is realised or the deferred tax liability is settled. Both our current and deferred income tax expenses are calculated using tax rates that have been enacted or substantively enacted at reporting date.
Our current and deferred taxes are recognised as an expense in profit or loss, except when they relate to items that are directly recognised in other comprehensive income or equity. In this case, our current and deferred tax expenses are also recognised directly in other comprehensive income or equity.
We generally recognise deferred tax liabilities for all taxable temporary differences, except to the extent that the deferred tax liability arises from:
• the initial recognition of goodwill; and
• the initial recognition of an asset or liability in a transaction that is not a business combination and affects neither our accounting profit nor our taxable income at the time of the transaction.
For our investments in controlled entities and associated entities, recognition of deferred tax liabilities is required unless we are able to control the timing of our temporary difference reversal and it is probable that the temporary difference will not reverse.
Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carried forward unused tax losses and tax credits, can be utilised
Deferred tax assets and deferred tax liabilities are offset in the statement of financial position where they relate to income taxes levied by the same taxation authority and to the extent that we intend to settle our current tax assets and liabilities on a net basis.
Table:
 | CONSOLIDATED | 
 | 2019 $’000 | 2018 $’000
Deferred taxes |  | 
Deferred tax assets relate to the following: |  | 
Trade and other payables | 2,312 | 1,558
Provisions | 4,759 | 2,230
Property, Plant and Equipment | - | 1,680
ITAA 97 Section 40-880 business related costs | 92 | 105
Unrealised foreign exchange differences | 58 | 56
Unused tax losses | 4,837 | 4,665
Other | 13 | 114
Total deferred tax assets | 12,071 | 10,408
 |  | 
Deferred tax liabilities relate to following: |  | 
Trail commission asset | (34,168) | (31,253)
Property, Plant and Equipment | (581) | -
Development costs | (2,109) | (2,359)
Total deferred tax liabilities | (36,858) | (33,612)
Net deferred tax liabilities1 | (24,787) | (23,204)


Question: In which year is there a higher total deferred tax assets?
Answer: 2019
Calculation: Find the year with the higher total deferred tax assets
Restricted Cash
The following table provides a reconciliation of the Company’s cash and cash equivalents, and current and non-current portion of restricted cash reported on the consolidated balance sheets that sum to the total cash, cash equivalents and restricted cash as of January 31, 2020 and February 1, 2019 (table in millions):
Amounts included in restricted cash primarily relate to certain employee-related benefits, as well as amounts related to installment payments to certain employees as part of acquisitions, subject to the achievement of specified future employment conditions.
Table:
 | January 31, 2020 | February 1, 2019
Cash and cash equivalents | $2,915 | $3,532
Restricted cash within other current assets | 83 | 35
Restricted cash within other assets | 33 | 29
Total cash, cash equivalents and restricted cash | $3,031 | $3,596


Question: What was the percentage change in the total cash, cash equivalents and restricted cash between 2019 and 2020?
Answer: -15.71
Calculation: (3,031-3,596)/3,596
Liquidity and Capital Resources
Our primary sources of liquidity are cash flows from operations, available cash reserves and debt capacity available under various credit facilities. We could raise additional funds through other public or private debt or equity financings. We may use our available or additional funds to, among other things
facilitate purchases, redemptions and exchanges of shares and pay dividends;
acquire complementary businesses or technologies;
take advantage of opportunities, including more rapid expansion; or
develop new services and solutions.
As of August 31, 2019, Cash and cash equivalents were $6.1 billion, compared with $5.1 billion as of August 31, 2018.
Cash flows from operating, investing and financing activities, as reflected in our Consolidated Cash Flows Statements, are summarized in the following table:
Operating activities: The $600 million year-over-year increase in operating cash flow was due to higher net income as well as changes in operating assets and liabilities, including an increase in accounts payable, partially offset by higher tax disbursements.
Investing activities: The $506 million increase in cash used was primarily due to higher spending on business acquisitions and investments. For additional information, see Note 6 (Business Combinations) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
Financing activities: The $58 million increase in cash used was primarily due to an increase in cash dividends paid as well as an increase in purchases of shares, partially offset by an increase in proceeds from share issuances and a decrease in the purchase of additional interests in consolidated subsidiaries. For additional information, see Note 14 (Material Transactions Affecting Shareholders’ Equity) to our Consolidated Financial Statements under Item 8, “Financial Statements and Supplementary Data.”
We believe that our current and longer-term working capital, investments and other general corporate funding requirements will be satisfied for the next twelve months and thereafter through cash flows from operations and, to the extent necessary, from our borrowing facilities and future financial market activities
Substantially all of our cash is held in jurisdictions where there are no regulatory restrictions or material tax effects on the free flow of funds. In addition, domestic cash inflows for our Irish parent, principally dividend distributions from lower-tier subsidiaries, have been sufficient to meet our historic cash requirements, and we expect this to continue into the future.
Table:
 | Fiscal 2019 | Fiscal 2018 | 2019 to 2018 Change
 |  | (in millions of U.S. dollars) | 
Net cash provided by (used in): |  |  | 
Operating activities | $6,627 | $6,027 | $600
Investing activities | (1,756) | (1,250) | (506)
Financing activities | (3,767) | (3,709) | (58)
Effect of exchange rate changes on cash and cash equivalents | (39) | (134) | 95
Net increase (decrease) in cash and cash equivalents | $1,065 | $934 | $131


Question: What is the total cashflow from investing activities in both 2018 and 2019?
Answer: -3006
Calculation: - 1,756 + (-1,250)
note 9 2014goodwill and other intangibles , net goodwill the following table outlines the activity in the carrying value of the company 2019s goodwill , which is all assigned to the company 2019s trading and investing segment ( dollars in thousands ) : .

Table:
 | trading & investing
balance at december 31 2011 | $ 1934232
activity | 2014
balance at december 31 2012 | 1934232
impairment of goodwill | -142423 ( 142423 )
balance at december 31 2013 | $ 1791809
goodwill is evaluated for impairment on an annual basis and when events or changes indicate the carrying value of an asset exceeds its fair value and the loss may not be recoverable .
at december 31 , 2013 and 2012 , the company 2019s trading and investing segment had two reporting units ; market making and retail brokerage .
at the end of june 2013 , the company decided to exit its market making business .
based on this decision in the second quarter of 2013 , the company conducted an interim goodwill impairment test for the market making reporting unit , using the expected sale structure of the market making business .
this structure assumed a shorter period of cash flows related to an order flow arrangement , compared to prior estimates of fair value .
based on the results of the first step of the goodwill impairment test , the company determined that the carrying value of the market making reporting unit , including goodwill , exceeded the fair value for that reporting unit as of june 30 , 2013 .
the company proceeded to the second step of the goodwill impairment test to measure the amount of goodwill impairment .
as a result of the evaluation , it was determined that the entire carrying amount of goodwill allocated to the market making reporting unit was impaired , and the company recognized a $ 142.4 million impairment of goodwill during the second quarter of 2013 .
for the year ended december 31 , 2013 , the company performed its annual goodwill assessment for the retail brokerage reporting unit , electing to qualitatively assess whether it was more likely than not that the fair value was less than the carrying value .
as a result of this assessment , the company determined that the first step of the goodwill impairment test was not necessary , and concluded that goodwill was not impaired at december 31 , 2013 .
at december 31 , 2013 , goodwill is net of accumulated impairment losses of $ 142.4 million related to the trading and investing segment and $ 101.2 million in the balance sheet management segment .
at december 31 , 2012 , goodwill is net of accumulated impairment losses of $ 101.2 million in the balance sheet management segment. .

Question: what was the percent of the impairment of goodwill to the total goodwill balance at december 31 2013 \\n
Answer: 7.95%
Calculation: divide(142423, 1791809)
5.5 Other Operating Expense Items
Note: (1) The non-audit fees for the current financial year ended 31 March 2019 included S$0.4 million and S$0.2million paid to KPMG LLP, Singapore and KPMG, Australia in respect of tax services, certification and review for regulatory purposes. In the previous financial year, the non-audit fees included S$0.2 million and S$0.3 million paid to Deloitte & Touche LLP, Singapore, and Deloitte Touche Tohmatsu, Australia, respectively in respect of tax services, certification and review for regulatory purposes.
The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors. The Audit Committee had undertaken a review of the non-audit services provided by the auditors, KPMG LLP, and in the opinion of the Audit Committee, these services did not affect the independence of the auditors.
Table:
 | Group | 
 | 2019 | 2018
 | S$ Mil | S$ Mil
Operating expenses included the following: |  | 
Auditors' remuneration |  | 
- KPMG LLP, Singapore | 2.4 | -
- KPMG, Australia | 1.2 | -
- Other KPMG offices | 1.3 | -
- Deloitte & Touche LLP, Singapore | - | 1.5
- Deloitte Touche Tohmatsu, Australia | - | 1.2
- Other Deloitte & Touche offices | - | 2.1
Non-audit fees (1) paid to |  | 
- KPMG LLP, Singapore | 0.4 | -
- KPMG, Australia | 0.4 | -
- Other KPMG offices | 0.1 | -
- Deloitte & Touche LLP, Singapore | - - | 0.3
- Deloitte Touche Tohmatsu, Australia | - | 0.3
- Other Deloitte & Touche offices | - | 0.2
Impairment of trade receivables | 121.8 | 128.0
Allowance for inventory obsolescence | 1.1 | 7.1
Operating lease payments | 437.2 | 470.7


Question: How many categories of operating expenses are there?
Answer: 5
Calculation: Auditors' remuneration## Non-audit fees## Impairment of trade receivables## Allowance for inventory obsolescence## Operating lease payments
Discontinued Operations
In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
The significant items included in "Income (loss) from discontinued operations, net of income taxes" are as follows:
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Sales | $  — | $  —
Cost of sales | (901) | (88)
Total operating expense | 1,022 | 96
Operating income (loss) from discontinued operations | (121) | (8)
Other income (expense) | 10,895 | (24)
Income (loss) from discontinued operations before income taxes | 10,774 | (32)
Provision (benefit) for income taxes | 2,294 | 6
Income (loss) from discontinued operations, net of income taxes | $8,480 | $(38)


Question: What was the Total operating expense in 2018?
Answer: 96