hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
£1.5m (2018: £1.4m) of scheme assets have a quoted market price in an active market.
The actual return on plan assets was a gain of £5.5m (2018: £1.0m loss).
The amounts recognised in the Company Statement of Financial Position are determined as follows:
Table:
 | 2019 | 2018
 | £m | £m
Fair value of scheme’s assets | 59.5 | 56.4
Present value of funded scheme’s liabilities | (53.9) | (52.7)
Retirement benefit asset recognised in the Statement of Financial Position | 5.6 | 3.7
Related deferred tax | (0.9) | (0.6)
Net pension asset | 4.7 | 3.1


Question: What was the actual return on plan assets?
Answer: a gain of £5.5m (2018: £1.0m loss)
Net cash from operating activities. Net cash from operating activities is the sum of (i) net income (loss) adjusted for non-cash items and (ii) changes in net working capital. The net cash from operating activities in 2019 was $1,869 million, increasing compared to $1,845 million in the prior year, mainly due to more favorable changes in net working capital, compensating lower net income.
Net cash used in investing activities. Investing activities used $1,172 million of cash in 2019, decreasing from $1,212 million in the prior year. Payments for purchase of tangible assets, net of proceeds, totaled $1,174 million, compared to $1,262 million registered in the prior-year period. The 2019 numbers also included the proceeds from matured marketable securities of $200 million and the net cash outflow of $127 million for the acquisition of Norstel.
Net cash used in financing activities. Net cash used in financing activities was $343 million for 2019, compared to the $122 million used in 2018. The 2019 amount included $281 million proceeds from long-term debt, $144 million of long-term debt repayment, $250 million of repurchase of common stock and $214 million of dividends paid to stockholders.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (In millions) | 
Net cash from operating activities | $1,869 | $1,845 | $1,677
Net cash used in investing activities | (1,172) | (1,212) | (1,468)
Net cash used in financing activities | (343) | (122) | (106)
Effect of changes in exchange rates | (13) | (4) | 27
Net cash increase | $341 | $507 | $130


Question: What is the increase/ (decrease) in Net cash used in financing activities from the period 2017 to 2019?
Answer: 237
Calculation: 343-106
table of contents stock performance graph * $ 100 invested on 11/17/11 in our stock or 10/31/11 in the relevant index , including reinvestment of dividends . fiscal year ending december 31 , 2015 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana holding corp. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , fuel systems solutions inc. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , johnson controls inc. , lear corp. , lkq corp. , meritor inc. , standard motor products inc. , stoneridge inc. , superior industries international , tenneco inc. , tesla motors inc. , the goodyear tire & rubber co. , tower international inc. , visteon corp. , and wabco holdings inc . company index november 17 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
company index | november 17 2011 | december 31 2011 | december 31 2012 | december 31 2013 | december 31 2014 | december 31 2015
delphi automotive plc ( 1 ) | $ 100.00 | $ 100.98 | $ 179.33 | $ 285.81 | $ 350.82 | $ 418.67
s&p 500 ( 2 ) | 100.00 | 100.80 | 116.93 | 154.80 | 175.99 | 178.43
automotive supplier peer group ( 3 ) | 100.00 | 89.62 | 109.96 | 166.26 | 176.25 | 171.91
dividends the company has declared and paid cash dividends of $ 0.25 per ordinary share in each quarter of 2014 and 2015 .
in addition , in january 2016 , the board of directors increased the annual dividend rate to $ 1.16 per ordinary share , and declared a regular quarterly cash dividend of $ 0.29 per ordinary share , payable on february 29 , 2016 to shareholders of record at the close of business on february 17 , 2016. .

Question: what is the total return on delphi automotive plc for the five year period ending december 31 2015?
Answer: 318.67%
Calculation: subtract(418.67, const_100), divide(#0, const_100)
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular
Table:
 | 2019 €m | 2018 €m | 2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792
Aggregated expected income tax (credit)/expense | (457) | 985 | 795
Impairment losses with no tax effect | 807 | – | –
Disposal of Group investments | – | 55 | (271)
Effect of taxation of associates and joint ventures, reported within profit before tax | 262 | 90 | 23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1 | 1,186 | (1,583) | 1,603
Deferred tax following revaluation of investments in Luxembourg1 | (488) | (330) | (329)
Previously unrecognised temporary differences we expect to use in the future | – | – | (15)
Previously unrecognised temporary differences utilised in the year | – | (29) | (11)
Current year temporary differences (including losses) that we currently do not expect to use | 78 | 20 | 139
Adjustments in respect of prior year tax liabilities2 | (94) | (244) | (107)
Revaluation of assets for tax purposes | – | – | (39)
Impact of tax credits and irrecoverable taxes | 79 | 93 | 98
Deferred tax on overseas earnings3 | (39) | 24 | 26
Effect of current year changes in statutory tax rates on deferred tax balances | (2) | (44) | 2,755
Financing costs not deductible for tax purposes | 67 | 23 | 25
Expenses not deductible (income not taxable) for tax purposes | 97 | 61 | 72
Income tax expense/(credit) | 1,496 | (879) | 4,764


Question: What does the table explain?
Answer: the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year
Note 3: Recent Accounting Pronouncements
Recently Adopted
In May 2014, the FASB released ASU 2014-09, “Revenue from Contracts with Customers,” to supersede nearly all existing revenue recognition guidance under GAAP. The FASB issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016 and December 2016 within ASU 2015–14, ASU 2016–08, ASU 2016–10, ASU 2016–12 and ASU 2016–20, respectively; all of which in combination with ASU 2014-09 were codified as Accounting Standard Codification Topic 606 (“ASC 606”). The core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The Company adopted ASC 606 on the first day of the current fiscal year, June 25, 2018, under the modified retrospective approach, applying the amendments to prospective reporting periods. Results for reporting periods beginning on or after June 25, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under ASC 605. In connection with the adoption of ASC 606, the Company’s revenue recognition policy has been amended, refer to Note 2—Summary of Significant Accounting Policies for a description of the policy.
The cumulative effect of the changes made to the Company’s Consolidated Balance Sheet as of June 25, 2018 for the adoption of ASC 606 to all contracts with customers that were not completed as of June 24, 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows:
Table:
 | June 24, 2018 As Reported | Adjustments | Jun e25, 2018 As Adjusted
 |  | (in thousands) | 
Total assets | $12,479,478 | $12,955 | $12,492,433
Deferred profit | $720,086 | $(160,695) | $559,391
Total liabilities | $5,899,435 | $(126,400) | $5,773,035
Stockholder’s equity | $6,501,851 | $139,355 | $6,641,206


Question: What is the percentage change in the total liabilities after the adjustment?
Answer: -2.14
Calculation: (5,773,035-5,899,435)/5,899,435
Product Revenue by Groups of Similar Products
In addition to the primary view on a geographic basis, we also prepare financial information related to groups of similar products and customer markets for various purposes. We report our product revenue in the following categories: Infrastructure Platforms, Applications, Security, and Other Products. This aligns our product categories with our evolving business model. Prior period amounts have been reclassified to conform to the current period’s presentation.
The following table presents revenue for groups of similar products (in millions, except percentages):
Amounts may not sum and percentages may not recalculate due to rounding.
Infrastructure Platforms The Infrastructure Platforms product category represents our core networking offerings related to switching, routing, wireless, and the data center. Infrastructure Platforms revenue increased by 7%, or $1,869 million, with growth across the portfolio. Switching had solid growth, with strong revenue growth in campus switching driven by an increase in sales of our intent-based networking Catalyst 9000 Series, and with growth in data center switching driven by increased revenue from our ACI portfolio. Routing experienced modest revenue growth driven by an increase in sales of SD-WAN products, partially offset by weakness in the service provider market. We experienced double digit revenue growth from wireless products driven by increases across the portfolio. Revenue from data center increased driven by higher sales of HyperFlex and our server products.
Applications The Applications product category includes our collaboration offerings (unified communications, Cisco TelePresence and conferencing) as well as IoT and AppDynamics analytics software offerings. Revenue in our Applications product category increased by 15%, or $767 million, with double digit growth in unified communications, TelePresence, AppDynamics, and IoT software.
Security Revenue in our Security product category increased 16%, or $378 million, driven by higher sales of identity and access, advanced threat security, unified threat management and web security products. The Duo acquisition in the first quarter of fiscal 2019 also contributed to the revenue increase in this product category.
Other Products The decrease in revenue from our Other Products category was primarily driven by a decrease in revenue from SPVSS business which we divested on October 28, 2018.
Table:
 |  | Years Ended |  | 2019 vs. 2018 | 
 | July 27, 2019 | July 28, 2018 | July 29, 2017 | Variance in Dollars | Variance in Percent
Product revenue: |  |  |  |  | 
Infrastructure Platforms | $30,191 | $28,322 | $27,817 | $1,869 | 7%
Applications | 5,803 | 5,036 | 4,568 | 767 | 15%
Security  . | 2,730 | 2,352 | 2,152 | 378 | 16%
Other Products | 281 | 999 | 1,168 | (718) | (72)%
Total  . | $39,005 | $36,709 | $35,705 | $2,296 | 6%


Question: Which categories does the company report its product revenue?
Answer: Infrastructure Platforms, Applications, Security, Other Products
Interest and Other Income (Expense)
Interest and other income (expense), net changed by $3.3 million from a net expense of $13.8 million in the year ended December 31, 2018 to a net expense of $10.4 million for the year ended December 31, 2019. The change in interest and other income (expense), net was primarily due to a decrease in interest expense pertaining to a lower average balance of debt outstanding under our term loan facility during the year.
Table:
 | Year Ended December 31, |  | % Change
 | 2019 | 2018 | 2019
 |  | (dollars in thousands) | 
Interest and other income (expense), net | $(10,427) | $(13,755) | (24)%
% of net revenue | (3)% | (4)% | 


Question: What is the average Interest and other income (expense), net for the year ended December 31, 2019 to 2018?
Answer: -12091
Calculation: -(10,427+13,755) / 2
Capital structure
The Group seeks to enhance shareholder value both by investing in the business so as to improve the return on investment and by managing the capital structure. The capital of the Group consists of equity, debt and a compound financial instrument. The Group aims to access both debt and equity capital markets with maximum efficiency and flexibility.
The key metrics used to monitor the capital structure of the Group are net external debt, debt to assets ratio and interest cover. The Group’s stated medium to long-term preference is for the debt to assets ratio to be within the 40–50 per cent range and interest cover to be greater than 1.60x. The debt to assets ratio has increased to 67.8 per cent in the year due to the deficit on property revaluation. As part of the revised strategy, the Group is looking to reduce net external debt as well as reduce the debt to assets ratio to below 50 per cent. Additional information on the Group’s revised strategy is provided in the chief executive’s review on pages 6 to 8. The interest cover ratio continues to be above the preferred level.
As the Group’s debt is sometimes secured on its interests in joint ventures, these metrics are monitored for the Group including share of joint ventures. Additional information including reconciliations from the relevant IFRS amounts to those including the Group’s share of joint ventures as presented below is provided in presentation of information on pages 157 to 161.
– net external debt
Table:
£m – including Group’s share of joint ventures | Group 2019 | Group 2018
Total borrowings | 4,916.8 | 5,331.0
Cash and cash equivalents | (223.0) | (274.3)
Net debt | 4,693.8 | 5,056.7
Less Metrocentre compound financial instrument | (195.4) | (189.5)
Net external debt | 4,498.4 | 4,867.2
Analysed as: |  | 
Debt including Group’s share of joint ventures | 4,721.4 | 5,141.5
Cash including Group’s share of joint ventures | (223.0) | (274.3)
Net external debt | 4,498.4 | 4,867.2


Question: What is the percentage change in the net debt from 2018 to 2019?
Answer: -7.18
Calculation: (4,693.8-5,056.7)/5,056.7
Irish SIP
The weighted average market value per ordinary share for Irish SIP options exercised in 2019 was 350.0p (2018: 387.5p). The SIP shares outstanding at 31 March 2018 have fully vested (2018: had a weighted average remaining vesting period of 0.1 years). Options exercised prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules.
Table:
 | 2019 | 2018
 | Number | Number
Outstanding at 1 April | 35,922 | 44,431
Dividend shares awarded | – | 788
Forfeited | – | (7,950)
Exercised | (30,506) | (1,347)
Outstanding at 31 March | 5,416 | 35,922
Vested and outstanding at 31 March | 5,416 | –


Question: In which year was the amount Outstanding at 1 April larger?
Answer: 2018
Calculation: 44,431>35,922
( 3 ) refer to note 2 201csummary of significant accounting principles and practices 201d for further information . 13 . employee benefitsp y defined contribution savings plans aon maintains defined contribution savings plans for the benefit of its employees . the expense recognized for these plans is included in compensation and benefits in the consolidated statements of income . the expense for the significant plans in the u.s. , u.k. , netherlands and canada is as follows ( in millions ) : .

Table:
years ended december 31 | 2018 | 2017 | 2016
u.s . | $ 98 | $ 105 | $ 121
u.k . | 45 | 43 | 43
netherlands and canada | 25 | 25 | 27
total | $ 168 | $ 173 | $ 191
pension and other postretirement benefits the company sponsors defined benefit pension and postretirement health and welfare plans that provide retirement , medical , and life insurance benefits .
the postretirement health care plans are contributory , with retiree contributions adjusted annually , and the aa life insurance and pension plans are generally noncontributory .
the significant u.s. , u.k. , netherlands and canadian pension plans are closed to new entrants. .

Question: what was the change in the total benefits from 2017 to 2018 in millions
Answer: -5
Calculation: subtract(168, 173)
Production start-up
Production start-up expense consists primarily of employee compensation and other costs associated with operating a production line before it is qualified for full production, including the cost of raw materials for solar modules run through the production line during the qualification phase and applicable facility related costs. Costs related to equipment upgrades and implementation of manufacturing process improvements are also included in production start-up expense as well as costs related to the selection of a new site, related legal and regulatory costs, and costs to maintain our plant replication program to the extent we cannot capitalize these expenditures. In general, we expect production start-up expense per production line to be higher when we build an entirely new manufacturing facility compared with the addition or replacement of production lines at an existing manufacturing facility, primarily due to the additional infrastructure investment required when building an entirely new facility.
The following table shows production start-up expense for the years ended December 31, 2019, 2018, and 2017:
During 2019, we incurred production start-up expense at our new facility in Lake Township, Ohio. We also incurred production start-up expense at our second facility in Ho Chi Minh City, Vietnam in early 2019. During 2018, we incurred production start-up expense for the transition to Series 6 module manufacturing at our facilities in Kulim, Malaysia and Ho Chi Minh City, Vietnam. We also incurred production start-up expense for the transition to Series 6 module manufacturing at our facility in Perrysburg, Ohio in early 2018.
Table:
 |  | Years Ended |  |  | Change |  | 
(Dollars in thousands) | 2019 | 2018 | 2017 | 2019 over 2018 |  | 2018 over 2017 | 
Production start-up | $45,915 | $90,735 | $42,643 | $(44,820) | (49)% | $48,092 | 113%
% of net sales | 1.5% | 4.0% | 1.4% |  |  |  | 


Question: What is the amount of net sales derived in 2018?
Answer: 2268375
Calculation: 90,735 / 4%
Outlook and Overview Our operating requirements have historically been funded from cash flows generated from our business and borrowings under our credit facilities.
We expect that our future operating requirements will continue to be funded from cash flows from operating activities, existing cash and cash equivalents, and, if needed, from borrowings under our revolving credit facility and our ability to obtain future external financing.
We anticipate that we will continue to use a substantial portion of our cash flow to fund capital expenditures, meet scheduled payments of long-term debt, and to invest in future business opportunities.
The following table summarizes our cash flows:
Table:
 |  | Years Ended December 31, | 
(In thousands) | 2019 | 2018 | 2017
Cash flows provided by (used in): |  |  | 
Operating activities | $ 339,096 | $ 357,321 | $ 210,027
Investing activities | (217,819) | (221,459) | (1,042,711)
Financing activities | (118,481) | (141,920) | 821,264
Increase (decrease) in cash and cash equivalents | $ 2,796 | $ (6,058) | $ (11,420)


Question: What was the increase / (decrease) in the cash flow from operating activities from 2018 to 2019?
Answer: -18225
Calculation: 339,096 - 357,321
VMware and Pivotal Employee Stock Purchase Plans
In June 2007, VMware adopted its 2007 Employee Stock Purchase Plan (the “ESPP”), which is intended to be qualified under Section 423 of the Internal Revenue Code. On June 25, 2019, VMware amended its ESPP to increase the number of shares available for issuance by 9.0 million shares of Class A common stock. As of January 31, 2020, the number of authorized shares under the ESPP was a total of 32.3 million shares. Under the ESPP, eligible VMware employees are granted options to purchase shares at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value at the time of exercise. The option period is generally twelve months and includes two embedded six-month option periods. Options are exercised at the end of each embedded option period. If the fair market value of the stock is lower on the first day of the second embedded option period than it was at the time of grant, then the twelve-month option period expires and each enrolled participant is granted a new twelve-month option. As of January 31, 2020, 14.3 million shares of VMware Class A common stock were available for issuance under the ESPP.
The following table summarizes ESPP activity for VMware during the periods presented (cash proceeds in millions, shares in thousands):
As of January 31, 2020, $95 million of ESPP withholdings were recorded as a liability in accrued expenses and other on the consolidated balance sheets for the purchase that occurred on February 29, 2020.
Prior to the acquisition of Pivotal, Pivotal granted options to eligible Pivotal employees to purchase shares of its Class A common stock at the lower of 85% of the fair market value of the stock at the time of grant or 85% of the fair market value of the Pivotal stock at the time of exercise. Pivotal’s ESPP activity was not material during the periods presented.
Table:
 |  | For the Year Ended | 
 | January 31, 2020 | February 1, 2019 | February 2, 2018
Cash proceeds | $172 | $161 | $65
Class A common stock purchased | 1,489 | 1,895 | 903
Weighted-average price per share | $115.51 | $84.95 | $72.40


Question: What was the change in cash proceeds between 2018 and 2019?
Answer: 96
Calculation: 161-65
Relative importance of the spend on pay
The following table shows the total expenditure on pay for all of the Company’s employees compared to distributions to shareholders by way of dividend. In order to provide context for these figures, adjusted operating profit is also shown.
Notes
1. Remuneration, social security costs, pension and other related costs and expense of share-based payment (see Note 8 to the Consolidated Financial Statements).
2. Dividends declared and paid in the year include a special dividend paid in 2018 (see Note 12 of the Consolidated Financial Statements). Removing the Special Dividend would give a figure for 2018 of $24.9 million with an increase of 14.86 per cent to the 2019 figure of $28.6 million.
3. Before exceptional items, acquisition related costs, acquired tangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million) (see Note 3 of the Consolidated Financial Statements).
Table:
 | 2019 | 2018 | Per cent
 | $ million | $ million | change
Employee remuneration costs1 | 220.5 | 208.9 | 5.6
Distributions to shareholders2 | 28.6 | 54.8 | (47.8)
Adjusted operating profit3 | 92.9 | 77.1 | 20.5


Question: What do the distributions to shareholders include?
Answer: Dividends declared and paid in the year include a special dividend paid in 2018