hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.
Table:
As of December 31, |  |  |  | 
 | 2018 |  | 2019 | 
Investee companies | Amount | Percentage of ownership or voting rights | Amount | Percentage of ownership or voting rights
 | NT$ (In Thousands) |  | NT$ (In Thousands) | 
Listed companies |  |  |  | 
CLIENTRON CORP. | $249,663 | 22.39 | $276,515 | 21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A) | 1,483,111 | 13.78 | 1,473,028 | 13.78
Unlisted companies |  |  |  | 
MTIC HOLDINGS PTE. LTD. | 3,026 | 45.44 | 18,157 | 45.44
WINAICO IMMOBILIEN GMBH (Note B) | — | 44.78 | — | 44.78
PURIUMFIL INC. | — | — | 7,164 | 44.45
UNITECH CAPITAL INC. | 568,005 | 42.00 | 642,660 | 42.00
TRIKNIGHT CAPITAL CORPORATION | 1,520,575 | 40.00 | 2,281,631 | 40.00
HSUN CHIEH INVESTMENT CO., LTD. | 1,608,551 | 36.49 | 1,686,502 | 36.49
YANN YUAN INVESTMENT CO., LTD. | 2,032,013 | 30.87 | 2,761,821 | 30.87
HSUN CHIEH CAPITAL CORP. | 161,319 | 30.00 | 122,060 | 30.00
VSENSE CO., LTD. | 31,544 | 26.89 | 592 | 25.90
UNITED LED CORPORATION HONG KONG LIMITED | 167,953 | 25.14 | 121,973 | 25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C) | 120,440 | 10.38 | 172,414 | 10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B) | — | 50.00 | — | —
YUNG LI INVESTMENTS, INC. | 2,213 | 45.16 | — | —
Total | $7,948,413 |  | $9,564,517 | 


Question: What was the fair value for investments as of 31 December 2018 ?
Answer: NT$1,621 million
ANG's revenues are principally derived from sales of compressed natural gas. ANG recognizes revenue from the sale of natural gas fuel primarily at the time the fuel is dispensed.
In December 2019, the U.S. Congress passed an alternative fuel tax credit ("AFTC") which will continue to support the use of natural gas. The AFTC is retroactive beginning January 2018 and extends through 2020.
The legislation extends the $0.50 per gallon fuel credit/payment for the use of natural gas as a transportation fuel, and the Alternative Fuel Vehicle Refueling Property Credit, which extends the 30 percent/$30,000 investment tax credit for alternative vehicle refueling property. Net revenue after customer rebates for such credits recognized in 2019 was $10.6 million.
As a result of the Bipartisan Budget Act of 2018, signed into law on February 9, 2018, all AFTC revenue for vehicle fuel ANG sold in 2017 was collected in the second quarter of 2018. Net revenue after customer rebates for such credits recognized in 2018 was $2.6 million.
Disaggregation of Revenues The following table disaggregates ANG's revenue by type (in millions):
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Volume-related | $ 27.5 | $ 16.5
Maintenance services | 0.1 | 0.1
Total revenue from contracts with customers | 27.6 | 16.6
RNG incentives | 0.5 | 1.3
Alternative fuel tax credit | 10.6 | 2.6
Other revenue | 0.3 | 0.2
Total Energy segment revenue | $ 39.0 | $ 20.7


Question: What was the different count of revenue generated by company?
Answer: 5
Notes to Consolidated Financial Statements
Operating Leases
The Company leases certain of its corporate, manufacturing and other facilities from multiple third- party real estate developers. The operating leases expire at various dates through 2034, and some of these leases have renewal options, with the longest ranging up to two, ten-year periods. Several of these leases also include market rate rent escalations, rent holidays, and leasehold improvement incentives, all of which are recognized to expense on a straight-line basis. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the lesser of the remaining life of the lease term (including renewals that are reasonably assured) or the useful life of the asset. The Company also leases various machinery and equipment and office equipment under non-cancelable operating leases. The remaining terms of these operating leases range from less than one year to approximately 15 years.
Rent expense under operating leases, covering facilities and equipment, was approximately $19.3 million, $16.3 million, and $14.8 million for fiscal years 2019, 2018 and 2017, respectively.
Capital Leases
In fiscal 2018, the Company entered into a capital lease for a facility in Beijing, China that will allow the Company to consolidate several leased facilities as well as provide additional manufacturing space. The lease term is expected to commence in fiscal 2021 and therefore is not recorded on the Consolidated Balance Sheet as of March 30, 2019. The lease has an initial term of five years and includes multiple renewal options, with the maximum lease term not to exceed 30 years. The minimum future payments for this lease are included in the table below.
Purchase commitments
The Company’s other purchase commitments include payments due for materials and manufacturing services. The Company also has commitments for the purchase of property and equipment, a substantial majority of which will be due within the next 12 months.
The Company’s minimum payments under non-cancelable leases and purchase commitments as of March 30, 2019, are as follows (in thousands):
Table:
Fiscal Year | Operating Leases | Capital Leases | Purchase Commitments
2020 | $22,207 | $241 | $328,435
2021 | 13,382 | 1,220 | 24,005
2022 | 10,331 | 1,220 | 5,654
2023 | 8,224 | 1,220 | 3,596
2024 | 7,139 | 1,220 | —
Thereafter | 31,598 | 47,258 | —
Total minimum payments | $92,881 | $52,379 | $361,690


Question: What are the company's respective operating leases and capital leases in 2021?
Answer: 13,382, 1,220
Fees Paid to our Independent Auditor
The following table sets forth the fees billed to us by Ernst & Young LLP for services in fiscal 2019 and 2018, all of which
were pre-approved by the Audit Committee.
(1) In accordance with the SEC’s definitions and rules, “audit fees” are fees that were billed to Systemax by Ernst & Young LLP for
the audit of our annual financial statements, to be included in the Form 10-K, and review of financial statements included in the
Form 10-Qs; for the audit of our internal control over financial reporting with the objective of obtaining reasonable assurance about
whether effective internal control over financial reporting was maintained in all material respects; for the attestation of management’s
report on the effectiveness of internal control over financial reporting; and for services that are normally provided by the auditor
in connection with statutory and regulatory filings or engagements.
(2) “Audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or
review of our financial statements and internal control over financial reporting, including services in connection with assisting
Systemax in our compliance with our obligations under Section 404 of the Sarbanes-Oxley Act and related regulations.
(3) Ernst & Young LLP did not provide any professional services for tax compliance, planning or advice in 2019 or 2018.
(4) Consists of fees billed for other professional services rendered to Systemax.
Table:
Fee Category | 2019 ($) | 2018 ($)
Audit fees (1) | 1,196,000 | 1,257,000
Audit-related fees (2) | 0 | 15,000
Tax fees (3) | 0 | 0
All other fees (4) | 2,000 | 2,000
Total | 1,198,000 | 1,274,000


Question: What is the change in audit fees between 2018 and 2019?
Answer: 61000
Calculation: 1,257,000 - 1,196,000
Deferred Revenue
The following table summarizes contract liabilities which are shown as deferred revenue (in thousands):
Total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019.
Table:
 | June 30,
2019 | June 30,
2018
Deferred maintenance | $192,955 | $164,986
Other deferred revenue   | 10,287 | 9,539
Total deferred revenue, net   | 203,242 | 174,525
Less: current portion   | 144,230 | 130,865
Non-current deferred revenue, net | $59,012 | $43,660


Question: What was the change in the amount of Deferred maintenance between 2018 and 2019?
Answer: 27969
Calculation: 192,955-164,986
Constant underlying earnings per share
Constant underlying earnings per share (constant underlying EPS) is calculated as underlying profit attributable to shareholders’ equity at constant exchange rates and excluding the impact of both translational hedges and price growth in excess of 26% per year in hyperinflationary economies divided by the diluted average number of ordinary share units. This measure reflects the underlying earnings for each ordinary share unit of the Group in constant exchange rates.
The reconciliation of underlying profit attributable to shareholders’ equity to constant underlying earnings attributable to shareholders’ equity and the calculation of constant underlying EPS is as follows:
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
(b) See note 7.
(c) See pages 28 and 29 for further details.
Table:
 | € million | € million
 | 2019 | 2018
 |  | (Restated)(a)
Underlying profit attributable to shareholders’ equity(b) | 6,688 | 6,345
Impact of translation from current to constant exchange rates and translational hedges | 13 | 46
Impact of price growth in excess of 26% per year in hyperinflationary economies(c) | (108) | (10)
Constant underlying earnings attributable to shareholders’ equity | 6,593 | 6,381
Diluted combined average number of share units (millions of units) | 2,626.7 | 2,694.8
Constant underlying EPS (€) | 2.51 | 2.37


Question: What is the percentage increase Underlying profit attributable to shareholders’ equity from 2018 to 2019?
Answer: 5.41
Calculation: 6,688 / 6,345 - 1
issuer purchases of equity securities period total number of shares ( or units ) purchased average price paid per share ( or unit ) total number of shares ( or units ) purchased as part of publicly announced plans or programs maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs ( in millions ) month #1 ( october 1 , 2014 october 31 , 2005 ) . . . . . . . . . . . . . . 1119600 $ 34.52 1119600 $ 285.3 month #2 ( november 1 , 2014 november 30 , 2005 ) . . . . . . . . . . . . . 738200 36.03 738200 258.7 month #3 ( december 1 , 2014 december 31 , 2005 ) . . . . . . . . . . . . . 1147700 37.06 1147700 216.2 .

Table:
period | ( a ) total number of shares ( or units ) purchased | ( b ) average price paid per share ( or unit ) | ( c ) total number of shares ( or units ) purchased as part of publicly announced plans or programs | ( d ) maximum number ( or approximate dollar value ) of shares ( or units ) that may yet be purchased under the plans or programs ( in millions )
month #1 ( october 1 2014 october 31 2005 ) | 1119600 | $ 34.52 | 1119600 | $ 285.3
month #2 ( november 1 2014 november 30 2005 ) | 738200 | 36.03 | 738200 | 258.7
month #3 ( december 1 2014 december 31 2005 ) | 1147700 | 37.06 | 1147700 | 216.2
total | 3005500 | $ 35.86 | 3005500 | $ 216.2
the share purchases reflected in the table above were made pursuant to our $ 500.0 million repurchase program approved by our board of directors in april 2005 .
this share repurchase program does not have an expiration date .
no share repurchase program approved by our board of directors has ever expired nor do we expect to terminate any program prior to completion .
we intend to make additional share purchases under our existing repurchase program up to an aggregate of $ 216.2 million and under the additional $ 275.0 million program authorized by our board of directors in january 2006. .

Question: what was the percent of the period month #1 ( october 1 2014 october 31 2005 ) as part of the total of total number of shares ( or units ) purchased
Answer: 37.3%
Calculation: divide(1119600, 3005500)
ITEM 6. SELECTED FINANCIAL DATA
The following selected financial data has been derived from our consolidated financial statements (in thousands, except per share data). This data should be read together with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”, and the consolidated financial statements and related notes included elsewhere in this annual report. The financial information below is not necessarily indicative of the results of future operations. Future results could differ materially from historical results due to many factors, including those discussed in Item 1A, Risk Factors.
(1) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, includes the acquisition of Speedpay as discussed in Note 3, Acquisition, to our Notes to Consolidated Financial Statements in Part IV, Item 15 of this Form 10-K.
(2) The consolidated balance sheet and statement of operations for the year ended December 31, 2019, reflects the application of Accounting Standards Update (“ASU”) 2016-02, Leases (codified as “ASC 842”) as discussed in Note 14, Leases, to our Notes to Consolidated Financial Statements.
(3) The consolidated balance sheet and statement of operations for the year ended December 31, 2018, reflects the adoption of ASU 2014-09, Revenue from Contracts with Customers (codified as “ASC 606”), as discussed in Note 2, Revenue, to our Notes to Consolidated Financial Statements, including a cumulative adjustment of $244.0 million to retained earnings.
(4) The consolidated statement of operations for the year ended December 31, 2017, reflects the Baldwin Hackett & Meeks, Inc. (“BHMI”) judgment. We recorded $46.7 million in general and administrative expense and $1.4 million in interest expense, as discussed in Note 15, Commitments and Contingencies, to our Notes to Consolidated Financial Statements.
(5) The consolidated balance sheet and statement of operations for the year ended December 31, 2016, reflects the sale of Community Financial Services assets and liabilities.
Table:
 |  |  | Years Ended December 31, |  | 
 | 2019 (1)(2) | 2018 (3) | 2017 (4) | 2016 (5) | 2015
Income Statement Data: |  |  |  |  | 
Total revenues | $ 1,258,294 | $ 1,009,780 | $ 1,024,191 | $ 1,005,701 | $ 1,045,977
Net income | 67,062 | 68,921 | 5,135 | 129,535 | 85,436
Earnings per share: |  |  |  |  | 
Basic | $ 0.58 | $ 0.59 | $ 0.04 | $ 1.10 | $ 0.73
Diluted | $ 0.57 | $ 0.59 | $ 0.04 | $ 1.09 | $ 0.72
Weighted average common shares outstanding: |  |  |  |  | 
Basic | 116,175 | 116,057 | 118,059 | 117,533 | 117,465
Diluted | 118,571 | 117,632 | 119,444 | 118,847 | 118,919


Question: What was the percentage change in basic earnings per share between 2017 and 2018?
Answer: 1375
Calculation: ($0.59-$0.04)/$0.04
2.1 Segment information
Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure.
We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across:
• Health (private health insurance),
• Life and General Insurance,
• Energy and Telecommunications, and
• Other, predominately offering financial service products including home loans in Australia and Asia.
In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions.
1 Non-current assets other than financial instruments and deferred tax assets.
Table:
 | AUSTRALIA | ASIA | TOTAL
 | $’000 | $’000 | $’000
30 June 2019 |  |  | 
Revenue | 149,295 | 4,864 | 154,159
Non-current assets1 | 44,061 | 15,899 | 59,960
30 June 2018 |  |  | 
Revenue | 174,776 | 2,155 | 176,931
Non-current assets1 | 49,235 | 15,245 | 64,480


Question: What is the percentage change in the revenue in Asia from 2018 to 2019?
Answer: 125.71
Calculation: (4,864-2,155)/2,155
the grand gulf recovery variance is primarily due to increased recovery of higher costs resulting from the grand gulf uprate . the volume/weather variance is primarily due to the effects of more favorable weather on residential sales and an increase in industrial sales primarily due to growth in the refining segment . the fuel recovery variance is primarily due to : 2022 the deferral of increased capacity costs that will be recovered through fuel adjustment clauses ; 2022 the expiration of the evangeline gas contract on january 1 , 2013 ; and 2022 an adjustment to deferred fuel costs recorded in the third quarter 2012 in accordance with a rate order from the puct issued in september 2012 . see note 2 to the financial statements for further discussion of this puct order issued in entergy texas's 2011 rate case . the miso deferral variance is primarily due to the deferral in april 2013 , as approved by the apsc , of costs incurred since march 2010 related to the transition and implementation of joining the miso rto . the decommissioning trusts variance is primarily due to lower regulatory credits resulting from higher realized income on decommissioning trust fund investments . there is no effect on net income as the credits are offset by interest and investment income . entergy wholesale commodities following is an analysis of the change in net revenue comparing 2013 to 2012 . amount ( in millions ) .

Table:
 | amount ( in millions )
2012 net revenue | $ 1854
mark-to-market | -58 ( 58 )
nuclear volume | -24 ( 24 )
nuclear fuel expenses | -20 ( 20 )
nuclear realized price changes | 58
other | -8 ( 8 )
2013 net revenue | $ 1802
as shown in the table above , net revenue for entergy wholesale commodities decreased by approximately $ 52 million in 2013 primarily due to : 2022 the effect of rising forward power prices on electricity derivative instruments that are not designated as hedges , including additional financial power sales conducted in the fourth quarter 2013 to offset the planned exercise of in-the-money protective call options and to lock in margins .
these additional sales did not qualify for hedge accounting treatment , and increases in forward prices after those sales were made accounted for the majority of the negative mark-to-market variance .
it is expected that the underlying transactions will result in earnings in first quarter 2014 as these positions settle .
see note 16 to the financial statements for discussion of derivative instruments ; 2022 the decrease in net revenue compared to prior year resulting from the exercise of resupply options provided for in purchase power agreements where entergy wholesale commodities may elect to supply power from another source when the plant is not running .
amounts related to the exercise of resupply options are included in the gwh billed in the table below ; and entergy corporation and subsidiaries management's financial discussion and analysis .

Question: what are the nuclear fuel expenses as a percentage of the decrease in net revenue from 2012 to 2013?
Answer: 38.5%
Calculation: subtract(1854, 1802), divide(20, #0)
s c h e d u l e i v ( continued ) ace limited and subsidiaries s u p p l e m e n t a l i n f o r m a t i o n c o n c e r n i n g r e i n s u r a n c e premiums earned for the years ended december 31 , 2008 , 2007 , and 2006 ( in millions of u.s . dollars ) direct amount ceded to companies assumed from other companies net amount percentage of amount assumed to .

Table:
for the years ended december 31 2008 2007 and 2006 ( in millions of u.s . dollars ) | direct amount | ceded to other companies | assumed from other companies | net amount | percentage of amount assumed to net
2008 | $ 16087 | $ 6144 | $ 3260 | $ 13203 | 25% ( 25 % )
2007 | $ 14673 | $ 5834 | $ 3458 | $ 12297 | 28% ( 28 % )
2006 | $ 13562 | $ 5198 | $ 3461 | $ 11825 | 29% ( 29 % )
.

Question: in 2008 what was the ratio of the direct amount to the amount ceded to other companies
Answer: 2.62
Calculation: divide(16087, 6144)
The following table sets forth activity during the years ended December 31, 2019 and 2018 related to finite-lived intangible assets:
The Company regularly reviews the carrying amounts of its long-lived assets subject to depreciation and amortization, as well as the related useful lives, to determine whether indicators of impairment may exist which warrant adjustments to carrying values or estimated useful lives. An impairment loss is recognized when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.
Should impairment exist, the impairment loss is measured based on the excess of the carrying amount of the asset over the asset’s fair value. During the years ended December 31, 2019 and 2017, no impairment losses related to finite-lived intangible assets were recognized. Impairment loss related to finite-lived intangible assets for the year ended December 31, 2018 was $2.2 million and related to acquired developed technology.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
 | (in thousands) | 
Beginning balance | $240,500 | $310,645
Other additions | 86 | —
Transfers to developed technology from IPR&D | 4,400 | —
Amortization | (57,015) | (67,947)
Impairment losses | — | (2,198)
Ending balance | $187,971 | 240,500


Question: What was the change in the Beginning balance from 2018 to 2019?
Answer: -70145
Calculation: 240,500 - 310,645
It rewards executives subject to performance against three equally weighted measures over a three year performance period:
Relative TSR is used as a measure in our LTI plan to align executive outcomes and long‐term shareholder value creation. The peer group is the ASX30 excluding metals and mining companies. Peer group ranking at the 75th percentile or higher 100% vesting is achieved and ranking at the median 50% vesting is achieved. Between the 75th  and median, pro-rata vesting is achieved from 50% to 100%. Peer group ranking below the median results in zero vesting.
Sales per square metre measures sales productivity improvements across the Food and Drinks businesses. Efficient use of our physical network for in‐store and online sales is core to our success.
ROFE is an important measures to drive behaviours consistent with the delivery of long‐term shareholder value. ROFE improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets, which is important for a business that is building capabilities for the future. Lease‐adjusted ROFE measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings. We adjust for leases to recognise that a very significant portion of our sites are leased. This approach is also similar to the accounting standard definition of ROFE that will change to incorporate a lease-adjusted definition from F20.
The Sales/SQM and ROFE targets are published following the end of the performance period given the commercial sensitivity of this information.
Table:
 | rTSR | SALES/SQM | ROFE
Entry | 16.66% | 6.66% | 6.66%
Target | n/a | 20% | 20%
Stretch | 33.33% | 33.33% | 33.33%


Question: What is the rTSR for Entry?
Answer: 16.66%