Ayushnangia/finbench-data huggingface dataset:
Table:
September 28,
2019
September 29,
2018
Total assets:
AMER 
$751,990
$645,791
APAC 
958,744
937,510
EMEA 
209,541
193,797
Corporate and eliminations
80,608
155,544
$2,000,883
$1,932,642

text: 11. Reportable Segments, Geographic Information and Major Customers
text: Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses  fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole.
text: Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):

Questions and answers:
question: What was the total assets from AMER in 2018?
answer: 645,791
scale: thousand
question: What was the total assets from APAC in 2019?
answer: 958,744
scale: thousand
question: What was the total assets in 2018?
answer: 1,932,642
scale: thousand
question: How many years did total assets exceed $2,000,000 thousand?
answer: 1
derivation: 2019
question: What was the change in the total assets from APAC between 2018 and 2019?
answer: 21234
derivation: 958,744-937,510
scale: thousand
question: What was the percentage change in the total assets from Corporate and eliminations between 2018 and 2019?
answer: -48.18
derivation: ((80,608-155,544)/155,544) * 100
scale: percent
Table:
Year ended December 31,
2019 (1)
2018
2017
Software services
$40.2
$35.9
$32.8
Data and analytics services
19.3
21.7
24.0
Total related party revenues
$59.5
$57.6
$56.8

text: Consolidated Statements of Earnings and Comprehensive Earnings
text: A detail of related party items included in Revenues is as follows (in millions):
text: (1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.

Questions and answers:
question: Which years does the table provide information for the related party items included in Revenues?
answer: 2019
2018
2017
question: What were the software services in 2019?
answer: 40.2
scale: million
question: What were the data and analytic services in 2017?
answer: 24.0
scale: million
question: What was the change in software services between 2017 and 2018?
answer: 3.1
derivation: 35.9-32.8
scale: million
question: What was the change in data and analytic services between 2017 and 2019?
answer: -4.7
derivation: 19.3-24.0
scale: million
question: What was the percentage change in total related party revenues between 2018 and 2019?
answer: 3.3
derivation: ((59.5-57.6)/57.6) * 100
scale: percent
Table:
FY19
FY18
Change
$M
$M
%
Shareholder distributions – dividends1
23.9
21.8
10%
Total employee expenditure2
370.1
361.9
2%

text: Relative importance of spend on pay
text: The following table shows, for FY19 and FY18, the actual expenditure and percentage change in total employee costs and percentage change in distributions to shareholders.
text: 1 Represents dividends paid in each financial year
text: 2 Total employee expenditure includes wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements

Questions and answers:
question: What does shareholder distributions - dividends in the table represent?
answer: Represents dividends paid in each financial year
question: What does total employee expenditure in the table include?
answer: wages and salaries, social security costs, pension and other costs and share-based payments, see note 10 of the Financial Statements
question: What are the components in the table during the analysis of the relative importance of spend on pay?
answer: Shareholder distributions – dividends
Total employee expenditure
question: In which year was Total employee expenditure larger?
answer: FY19
derivation: 370.1>361.9
question: What was the change in the Shareholder distributions – dividends in 2019 from 2018?
answer: 2.1
derivation: 23.9-21.8
scale: million
question: What was the average total employee expenditure across 2018 and 2019?
answer: 366
derivation: (370.1+361.9)/2
scale: million
Table:
Year Ended December 31,
2018
2017
Change
Other Operating Data
Average Revenue Per Unit (ARPU)
ARPU—on-net
$ 480
$ 506
(5.1)%
ARPU—off-net
$ 1,155
$ 1,239
(6.8)%
Average price per megabit
$ 0.82
$ 1.11
(25.9)%
Customer Connections—end of period
On-net
68,770
61,334
12.1%
Off-net
10,974
9,953
10.3%

text: Year Ended December 31, 2018 Compared to the Year Ended December 31, 2017
text: Our management reviews and analyzes several key financial measures in order to manage our business and assess the quality of and variability of our service revenue, operating results and cash flows. The following summary tables present a comparison of our results of operations with respect to certain key financial measures. The comparisons illustrated in the tables are discussed in greater detail below.

Questions and answers:
question: What are the respective APRU from on-net in 2017 and 2018 respectively?
answer: $ 506
$ 480
question: What are the respective APRU from off-net in 2017 and 2018 respectively?
answer: $ 1,239
$ 1,155
question: What are the respective average price per megabit in 2017 and 2018 respectively?
answer: $ 1.11
$ 0.82
question: What is the percentage change in on-net APRU between 2017 and 2018? 
answer: -5.14
derivation: ((480 - 506)/506 ) * 100
scale: percent
question: What is the percentage change in off-net APRU between 2017 and 2018? 
answer: -6.78
derivation: ((1,155 - 1,239)/1,239 ) * 100
scale: percent
question: What is the percentage change in the number of on-net customer connections between 2017 and 2018?
answer: 12.12
derivation: ((68,770 - 61,334)/61,334 ) * 100
scale: percent
Table:
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
697
664
(33)
(5.0%)
Capital intensity ratio
7.6%
7.5%
(0.1) pts
Bell Wireline
3,183
3,193
10
0.3%
Capital intensity ratio
25.8%
26.0%
0.2 pts
Bell Media
108
114
6
5.3%
Capital intensity ratio
3.4%
3.7%
0.3 pts
BCE
3,988
3,971
(17)
(0.4%)
Capital intensity ratio
16.6%
16.9%
0.3 pts

text: CAPITAL EXPENDITURES
text: BCE capital expenditures totaled $3,988  million for the year, up $17 million over 2018. This corresponded to a capital intensity ratio of 16.6%, down 0.3 pts compared to last year. Capital spending in the year reflected the following:
text: • Greater capital investments in our wireless segment of $33 million in 2019, compared to 2018, as we advanced the build-out of our LTE-A network, continued to deploy wireless small-cells to expand capacity to support subscriber growth and increase network speeds, coverage and signal quality, as well as to expand data fibre backhaul in preparation for 5G technology
text: • A modest reduction in capital spending in our wireline segment of $10 million in 2019, compared to last year, as we continued to focus our investments on the ongoing deployment of FTTP to more homes and businesses, the roll-out of fixed WTTP to rural locations in Ontario and Québec, the connection of fibre Internet and TV services to more homes and businesses and the execution of business customer contracts
text: • Lower capital expenditures at Bell Media of $6 million in 2019, compared to 2018, mainly due to production equipment and IT upgrades in 2018

Questions and answers:
question: What is the % change in the capital intensity ratio for BCE?
answer: 0.3 pts
question: What led to lower capital expenditures at Bell Media in 2019?
answer: production equipment and IT upgrades in 2018
question: What is the $ change in the capital expenditures for Bell Wireless?
answer: (33)
scale: million
question: Which segment has the largest % change in capital intensity ratio?
answer: Bell Media
derivation: 0.3pts > 0.2pts > |(0.1)|pts
question: What are the capital expenditures for Bell Media in 2018 and 2019?
answer: 222
derivation: 108+114
scale: million
question: What is the percentage of capital expenditures for Bell Wireline out of the BCE capital expenditures in 2019?
answer: 79.81
derivation: (3,183/3,988) * 100
scale: percent
Table:
2019
2018
$'000
$'000
Current
Trade payables
3,486
4,184
Accrued expenses
6,706
2,717
GST and employment taxes payable
2,644
1,256
Other payables
6,157
4,161
Total
18,993
12,318

text: 9.4. Trade and other payables
text: Trade payables are unsecured and are usually paid within 30 days of recognition. Other payables and accruals are paid when amounts fall due. The carrying amounts of trade and other payables are assumed to be the same as their fair values, due to their short-term nature.

Questions and answers:
question: When are trade payables paid?
answer: within 30 days of recognition.
question: When are Other payables and accruals paid?
answer: when amounts fall due
question: What is the value of trade payables in 2019?
answer: 3,486
scale: thousand
question: What is the change in Trade payables from 2018 to 2019?
answer: -698
derivation: 3,486-4,184
scale: thousand
question: What is the change in Accrued expenses from 2018 to 2019?
answer: 3989
derivation: 6,706-2,717
scale: thousand
question: What is the change in GST and employment taxes payable from 2018 to 2019?
answer: 1388
derivation: 2,644-1,256
scale: thousand
Table:
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands, except per share data)
Numerator:
Net income
$2,191,430
$2,380,681
$1,697,763
Denominator:
Basic average shares outstanding
152,478
161,643
162,222
Effect of potential dilutive securities:
Employee stock plans
1,323
2,312
2,058
Convertible notes
5,610
12,258
16,861
Warrants
504
4,569
2,629
Diluted average shares outstanding
159,915
180,782
183,770
Net income per share-basic
$14.37
$14.73
$10.47
Net income per share-diluted
$13.70
$13.17
$9.24

text: Note 8: Net Income per Share
text: Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes.
text: The following table reconciles the numerators and denominators of the basic and diluted computations for net income per share.
text: (1) Diluted shares outstanding do not include any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive.

Questions and answers:
question: How is the basic net income per share computed?
answer: by dividing net income by the weighted-average number of common shares outstanding during the period
question: How is the diluted net income per share computed?
answer: using the treasury stock method, for dilutive stock options, restricted stock units, and convertible notes
question: What do the diluted shares outstanding not include?
answer: any effect resulting from note hedges associated with the Company’s 2018 Notes as their impact would have been anti-dilutive
question: What is the percentage change in the net income from 2018 to 2019?
answer: -7.95
derivation: ((2,191,430-2,380,681)/2,380,681) * 100
scale: percent
question: What is the percentage change in the convertible notes from 2018 to 2019?
answer: -54.23
derivation: ((5,610-12,258)/12,258) * 100
scale: percent
question: In which year is the Diluted average shares outstanding is the highest?
answer: 2017
derivation: Find the year with the highest diluted average shares outstanding
Table:
Year Ended December 31,
2019
Grant Date Fair Value
2018
Grant Date Fair Value
2017
Grant Date Fair Value
RSAs Granted
551,214
$ 9.87
478,210
$ 12.45
124,100
$ 23.12
PSAs Granted
371,672
$ 12.45
-
$ -
36,982
$ 23.27
Total
922,886
478,210
161,082

text: Share-based Compensation Our Board of Directors may grant share-based awards from our shareholder approved Amended and Restated Consolidated Communications Holdings, Inc. 2005 Long-Term Incentive Plan (the “Plan”). The Plan permits the issuance of awards in the form of stock options, stock appreciation rights, stock grants, stock unit grants and other equity-based awards to eligible directors and employees at the discretion of the Compensation Committee of the Board of Directors.
text: On April 30, 2018, the shareholders approved an amendment to the Plan to increase by 2,000,000 the number of shares of our common stock authorized for issuance under the Plan and extend the term of the Plan through April 30, 2028.
text: With the amendment, approximately 4,650,000 shares of our common stock are authorized for issuance under the Plan, provided that no more than 300,000 shares may be granted in the form of stock options or stock appreciation rights to any eligible employee or director in any calendar year. Unless terminated sooner, the Plan will continue in effect until April 30, 2028.
text: We measure the fair value of RSAs based on the market price of the underlying common stock on the date of grant. We recognize the expense associated with RSAs on a straight-line basis over the requisite service period, which generally ranges from immediate vesting to a four year vesting period.
text: We implemented an ongoing performance-based incentive program under the Plan. The performance-based incentive program provides for annual grants of PSAs. PSAs are restricted stock that are issued, to the extent earned, at the end of each performance cycle.
text: Under the performance-based incentive program, each participant is given a target award expressed as a number of shares, with a payout opportunity ranging from 0% to 120% of the target, depending on performance relative to predetermined goals. An estimate of the number of PSAs that are expected to vest is made, and the fair value of the PSAs is expensed utilizing the fair value on the date of grant over the requisite service period.
text: The following table summarizes grants of RSAs and PSAs under the Plan during the years ended December 31, 2019, 2018 and 2017:

Questions and answers:
question: What is the number of shares to be increased under the shareholders approved amendment?
answer: 2,000,000
question: What is the authorized common stock for issuance under the plan?
answer: 4,650,000
question: What were the RSAs granted in 2019?
answer: 551,214
question: What was the increase / (decrease) in the RSAs granted from 2018 to 2019?
answer: 73004
derivation: 551,214 - 478,210
question: What was the average PSAs granted for 2017-2019?
answer: 136218
derivation: (371,672 + 0 + 36,982) / 3
question: What was the percentage increase in the PSAs granted from 2017 to 2019?
answer: 905.01
derivation: (371,672 / 36,982 - 1) * 100
scale: percent
Table:
December 31,
(in thousands of $)
2019
2018
Change
% Change
Share in net (loss)/earnings in Golar Partners
(20,050)
7,001
(27,051)
(386)%
Impairment of investment in Golar Partners
—
(149,389)
149,389
100%
Share of net (losses)/earnings in other affiliates
(2,515)
3,711
(6,226)
(168)%
(22,565)
(138,677)
116,112
(84)%

text: Equity in net earnings of affiliates:
text: As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018.
text: The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.

Questions and answers:
question: In which years was the equity in net earnings of affiliates recorded for?
answer: 2019
2018
question: What does the share of net earnings in other affiliates represent?
answer: Share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir").
question: What accounted for the decrease in the share of net earnings in Golar Partners?
answer: Due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019.
question: In which year was the share of net (losses)/earnings in other affiliates higher?
answer: 2018
derivation: 3,711 > (2,515)
question: What was the change in ownership interest in Golar Partners held from 2018 to 2019?
answer: 0
derivation: 32.0% - 32.0% 
scale: percent
question: What was the percentage change in impairment of investment in Golar Partners?
answer: -100
derivation: ((0 - (-149,389))/-149,389 ) * 100
scale: percent
Table:
Year Ended December 31,
2019
2018
2017
Cash and cash equivalents
$1,501.2
$1,208.7
$802.1
Restricted cash
76.8
96.2
152.8
Total cash, cash equivalents and restricted cash
$1,578.0
$1,304.9
$954.9

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: Cash and Cash Equivalents—Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less. The Company maintains its deposits at high-quality financial institutions and monitors the credit ratings of those institutions.
text: Restricted Cash—Restricted cash includes cash pledged as collateral to secure obligations and all cash whose use is otherwise limited by contractual provisions.
text: The reconciliation of cash and cash equivalents and restricted cash reported within the applicable balance sheet that sum to the total of the same such amounts shown in the statements of cash flows is as follows:

Questions and answers:
question: What does Cash and Cash Equivalents include?
answer: cash on hand, demand deposits and short-term investments with original maturities of three months or less
question: What was the Cash and cash equivalents in 2019?
answer: $1,501.2
scale: million
question: What was the Restricted cash in 2017?
answer: 152.8
scale: million
question: What was the change in Cash and cash equivalents between 2017 and 2018?
answer: 406.6
derivation: $1,208.7-$802.1
scale: million
question: What was the change in restricted cash between 2018 and 2019?
answer: -19.4
derivation: 76.8-96.2
scale: million
question: What was the percentage change in Total cash, cash equivalents and restricted cash between 2018 and 2019?
answer: 20.93
derivation: (($1,578.0-$1,304.9)/$1,304.9) * 100
scale: percent
Table:
Bonds
Bank loans
Finance lease liabilities
Interest payable
Derivative financial instruments
Group - 2018
S$ Mil
S$ Mil
S$ Mil
S$ Mil
S$ Mil
As at 1 April 2017
8,726.6
2,306.3
198.2
142.7
(245.3)
Financing cash flows (1)
(506.2)
222.6
(28.3)
(379.9)
61.4
Non-cash changes:
Fair value adjustments
(65.4)
-
-
-
107.8
Amortisation of bond discount
3.2
-
-
-
-
Foreign exchange movements
(273.3)
(58.5)
(0.5)
(8.5)
11.5
Acquisition of subsidiary
-
31.3
8.7
-
Additions of finance lease
-
-
4.8
-
-
Interest expense
-
-
-
383.6
-
Adjustment
-
-
(78.3)
-
-
(335.5)
(27.2)
(65.3)
375.1
119.3
As at 31 March 2018
7,884.9
2,501.7
104.6
137.9
(64.6)

text: 30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d)
text: Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Questions and answers:
question: What is the topic of this note?
answer: Reconciliation of liabilities from financing activities
question:  Which year does the information in the table relate to?
answer: 2018
question: What is included in the line item "financing cash flows"?
answer: The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.
question: How many categories of liabilities are there?
answer: 5
derivation: Bonds##Bank loans##Finance lease liabilities##Interest payable##Derivative financial instruments
question: How many types of non-cash changes are there?
answer: 7
derivation: Fair value adjustments##Amortisation of bond discount##Foreign exchange movements##Acquisition of subsidiary##Additions of finance lease##Interest expense##Adjustment
question: Which type of non-cash change has the largest impact in terms of the categories of liabilities that it affects?
answer: Foreign exchange movements
derivation: -