Ayushnangia/finbench-data huggingface dataset:
|FOR THE YEAR ENDED DECEMBER 31|2019|2018|
|Observable markets data|||
|Equity securities|||
|Canadian|1,017|844|
|Foreign|4,534|3,770|
|Debt securities|||
|Canadian|13,216|12,457|
|Foreign|2,385|2,004|
|Money market|219|327|
|Non-observable markets inputs|||
|Alternative investments|||
|Private equities|2,119|1,804|
|Hedge funds|1,001|1,014|
|Real estate|948|758|
|Other|91|93|
|Total|25,530|23,071|
 The following table shows the fair value of the DB pension plan assets for each category. Equity securities included approximately $15 million of BCE common shares, or 0.06% of total plan assets, at December 31, 2019 and approximately $8 million of BCE common shares, or 0.03% of total plan assets, at December 31, 2018. Debt securities included approximately $53 million of Bell Canada debentures, or 0.21% of total plan assets, at December 31, 2019 and approximately $68 million of Bell Canada debentures, or 0.30% of total plan assets, at December 31, 2018. Alternative investments included an investment in MLSE of $135 million, or 0.53% of total plan assets, at December 31, 2019 and $135 million, or 0.59% of total plan assets, at December 31, 2018. The Bell Canada pension plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $4 billion of post-employment benefit obligations. The fair value of the arrangement is included within other alternative investments. As a hedging arrangement of the pension plan, the transaction requires no cash contributions from BCE.


Question: What is the average Bell Canada debentures for 2018 and 2019? (in million)

Python solution:
def solution():
    # Define variables name and value
    bell_debentures_2019 = 53
    bell_debentures_2018 = 68
    
    # Do math calculation to get the answer
    answer = (bell_debentures_2019 + bell_debentures_2018) / 2
    
    return answer

Answer: 60.5
||USD denominated RMB’Million|Non-USD denominated RMB’Million|
|As at 31 December 2019|||
|Monetary assets, current|27,728|2,899|
|Monetary assets, non-current|373|–|
|Monetary liabilities, current|(4,273)|(14,732)|
|Monetary liabilities, non-current|(91)|(5,739)|
||23,737|(17,572)|
|As at 31 December 2018|||
|Monetary assets, current|18,041|1,994|
|Monetary assets, non-current|2,642|–|
|Monetary liabilities, current|(3,434)|(4,587)|
|Monetary liabilities, non-current|(3,733)|(9,430)|
||13,516|(12,023)|
 3.1 Financial risk factors (continued) (a) Market risk (continued) (i) Foreign exchange risk (continued) As at 31 December 2019, the Group’s major monetary assets and liabilities exposed to foreign exchange risk are listed below: During the year ended 31 December 2019, the Group reported exchange gains of approximately RMB77 million (2018: RMB229 million) within “Finance costs, net” in the consolidated income statement. As at 31 December 2019, management considers that any reasonable changes in foreign exchange rates of the above currencies against the two major functional currencies would not result in a significant change in the Group’s results, as the net carrying amounts of financial assets and liabilities denominated in a currency other than the respective subsidiaries’ functional currency are considered to be not significant, given the exchange rate peg between HKD and USD. Accordingly, no sensitivity analysis is presented for foreign exchange risk.


Question: What was the total non-USD denominated monetary liabilities as at 31 December 2019? (in million)

Python solution:
def solution():
    # Define variables name and value
    non_usd_liabilities_current = 14_732
    non_usd_liabilities_non_current = 5_739

    # Do math calculation to get the answer
    answer = non_usd_liabilities_current + non_usd_liabilities_non_current

    return answer

Answer: 20471
||30 June 2019|30 June 2018|Change|
||$’000|$’000|%|
|Net profit/(loss) after tax|(9,819)|6,639|(248%)|
|Add: finance costs|54,897|25,803|113%|
|Less: interest income|(8,220)|(5,778)|42%|
|Add/(less): income tax expense/(benefit)|(6,254)|4,252|(247%)|
|Add: depreciation and amortisation|48,442|33,038|47%|
|EBITDA|79,046|63,954|24%|
|Less: gain on extinguishment of B1 lease|(1,068)|-||
|Less: gain on extinguishment of APDC leases|(1,291)|-||
|Less: distribution income|(1,344)|(3,191)|(58%)|
|Add: APDC transaction costs|5,459|1,812|201%|
|Add: landholder duty on acquisition of APDC properties|3,498|-||
|Add: Singapore and Japan costs|823|-||
|Underlying EBITDA|85,123|62,575|36%|
 Net profit/(loss) after tax was $(9.8) million (2018: $6.6 million). Non-statutory underlying earnings before interest, tax, depreciation and amortisation (EBITDA) improved from $62.6 million in FY18 to $85.1 million in FY19. Reconciliation of statutory profit to EBITDA and underlying EBITDA is as follows:


Question: What was the difference in net profit between both FYs? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    net_profit_2019 = -9819
    net_profit_2018 = 6639
    
    # Do math calculation to get the answer
    answer = net_profit_2019 - net_profit_2018
    
    return answer

Answer: -16458