Table:
0
A
B
C
1
December 31,
2
2018
2019
3
Balance at beginning of year
(12,749)
(13,364)
4
Charged to cost of sales
(2,958)
(4,748)
5
Reversals
723
915
6
Utilization of the provision
1,978
4,994
7
Foreign currency translation effect
(358)
(324)
8
Balance at end of year
(13,364)
(12,527)

Questions and formulas:
Question: What is the percentage change in Balance at end of year from 2018 to 2019?
Formula: ( C8 - B8)/B8
Formula2: ( C8 - B8)/B8
Level: Calculation
Question: What is the change in reversals from 2018 to 2019?
Formula: C5-B5
Formula2: C5-B5
Level: Calculation