Ayushnangia/finbench-data huggingface dataset:
Table:
Years ended December 31,
2018
2019
NT$
NT$
US$
(in thousands)
Audit Fees (1)
52,794
62,040
2,074
Audit-related Fees (2)
1,283
1,095
37
Tax Fees (3)
4,304
3,943
132
Total
58,381
67,078
2,243

text: The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Ernst & Young, our principal external auditors, for the years indicated.
text: (1) Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
text: (2) Audit-related fees consist of fees billed for assurance and services related to the performance of the audit or review of our financial statements but not described in footnote (1) above. These services include certification of our Singapore Branch to Singapore authorities and application for corporation registration.
text: (3) Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
text: All audit and non-audit services performed by Ernst & Young were pre-approved by our audit committee. In certain circumstances, the audit committee delegates to one designated member to pre-approve such audit and non-audit services. Pre-approval by a designated member should be reported to the audit committee at its upcoming meeting.

Questions and answers:
question: What constitutes Audit fee?
answer: Audit fees consist of fees associated with the annual audit, review of our quarterly financial statements, statutory audits and internal control review. They also include fees billed for those services that are normally provided by the independent accountants in connection with statutory and regulatory filings.
question: What is included in Tax fees?
answer: Tax fees include fees billed for professional services rendered by Ernst & Young, primarily in connection with our tax compliance activities.
question: Who approves the audit and non-audit services performed by Ernst & Young?
answer: audit committee
question: What is the increase / (decrease) in Audit Fees in NT$ from 2018 to 2019?
answer: 9246
derivation: 62,040 - 52,794
scale: million
question: What is the average Audit-related Fees?
answer: 1189
derivation: (1,283 + 1,095) / 2
scale: million
question: What is the percentage increase / (decrease) in Tax fees from 2018 to 2019?
answer: -8.39
derivation: (3,943 / 4,304 - 1) * 100
scale: percent
Table:
Note
2019
(Restated)1 2018
£m
£m
Revenue
5
355.1
330.1
Administrative expenses
(112.3)
(108.8)
Share of profit from joint ventures
16
0.9
–
Operating profit
6
243.7
221.3
Finance costs
9
(10.2)
(10.6)
Profit on the sale of subsidiary
10
8.7
–
Profit before taxation
242.2
210.7
Taxation
11
(44.5)
(39.6)
Profit for the year attributable to equity holders of the parent
197.7
171.1
Basic earnings per share
12
From profit for the year (pence per share)
21.00
17.74
Diluted earnings per share
12
From profit for the year (pence per share)
20.94
17.68

text: Consolidated income statement
text: For the year ended 31 March 2019
text: 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Questions and answers:
question: Which IFRS standard(s) did the Group adopt?
answer: IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018
question: What have the values in the 2018 column been restated for?
answer: IFRS 16 which was implemented using the fully retrospective method
question: What are the components factored in when calculating operating profit?
answer: Revenue
Administrative expenses
Share of profit from joint ventures
question: In which year was Operating profit larger?
answer: 2019
derivation: 243.7>221.3
question: What was the change in profit before taxation in 2019 from 2018?
answer: 31.5
derivation: 242.2-210.7
scale: million
question: What was the percentage change in profit before taxation in 2019 from 2018?
answer: 14.95
derivation: ((242.2-210.7)/210.7) * 100
scale: percent
Table:
Fiscal 2019 (2)
Fiscal 2018(1)(2)
Fiscal 2017(2)
Fiscal 2016 (2)(3)(5)
Fiscal 2015(2)(4)
(Dollars in thousands, except per share data)
Consolidated Statements of Operations Data:
Revenues
$589,464
$529,675
$548,441
$383,881
$282,358
Gross profit
237,496
210,339
215,597
102,682
85,738
Net income (loss)
39,346
104,036
40,913
(6,557)
(1,523)
Basic net income (loss) per share
0.52
1.42
0.57
(0.10)
(0.03)
Diluted net income (loss) per share
0.51
1.38
0.55
(0.10)
(0.03)
Consolidated Balance Sheets Data:
Cash, cash equivalents and marketable securities
$220,872
$149,003
$140,172
$108,905
$187,589
Working capital
282,483
235,302
213,693
172,002
214,437
Total assets
839,882
728,222
646,574
618,982
342,723
Term loan, net of current portion
15,639
34,971
87,228
125,475
—
Total stockholders' equity
640,997
580,164
458,637
401,056
294,681
Number of employees
1,836
1,676
1,685
1,571
958

text: Item 6: Selected Financial Data
text: The following selected consolidated financial data is derived from our consolidated financial statements. This data should be read in conjunction with our consolidated financial statements and the related notes, and Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations contained elsewhere in this Annual Report on Form 10-K.
text: (1) Fiscal 2018 net income includes an income tax benefit of $75.8 million from a valuation allowance release against certain U.S. deferred tax assets. See Note 13 of Notes to Consolidated Financial Statements. (2) Fiscal 2019, 2018, 2017, 2016, and 2015 net income (loss) includes restructuring charges, net, of $0.5 million, $0.2 million, $0.8 million, $7.3 million and $0.6 million, respectively.
text: (3) Fiscal 2016 net loss includes impairment charges of $12.4 million. (4) Fiscal 2015 net loss includes the following: i) a $1.5 million gain from a business interruption insurance claim relating to a factory fire at a customer's facility; and ii) a $1.0 million net gain from the sale of intellectual property.
text: (5) Fiscal 2016 includes the following as a result of the Cascade Microtech acquisition: i) $82.6 million in revenue; ii) $27.8 million of intangible amortization expense; and iii) a $7.6 million charge for inventory-related step-up amortization.

Questions and answers:
question: How much income tax benefit are included in net income of fiscal 2018?
answer: $75.8 million
question: What is the change in Revenues from 2019 to 2018?
answer: 59789
derivation: 589,464-529,675
scale: thousand
question: What is the change in Gross profit from 2019 to 2018?
answer: 27157
derivation: 237,496-210,339
scale: thousand
question: In which years was revenue under 500,000 thousands?
answer: 2016
2015
derivation: locate and analyze Revenues in row 6
question: What was the net loss in 2016?
answer: 6,557
scale: thousand
question: What is the Gross Profit in 2019, 2018 and 2017 respectively?
answer: 237,496
210,339
215,597
scale: thousand
Table:
Year Ended December 31, 2019
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,219
$1,676
$2,031
$5,926
Intersegment net revenues (1)
—
43
—
43
Segment net revenues
$2,219
$1,719
$2,031
$5,969
Segment operating income
$850
$464
$740
$2,054
Year Ended December 31, 2018
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,458
$2,238
$2,086
$6,782
Intersegment net revenues (1)
—
53
—
53
Segment net revenues
$2,458
$2,291
$2,086
$6,835
Segment operating income
$1,011
$685
$750
$2,446
Year Ended December 31, 2017
Activision
Blizzard
King
Total
Segment Revenues
Net revenues from external customers
$2,628
$2,120
$1,998
$6,746
Intersegment net revenues (1)
—
19
—
19
Segment net revenues
$2,628
$2,139
$1,998
$6,765
Segment operating income
$1,005
$712
$700
$2,417

text: Information on the reportable segment net revenues and segment operating income are presented below (amounts in millions):
text: (1) Intersegment revenues reflect licensing and service fees charged between segments.

Questions and answers:
question: What was the segment operating income of Blizzard in 2019?
answer: $464
scale: million
question: What was the segment operating income of Blizzard in 2018?
answer: $685
scale: million
question: What do intersegment revenues reflect?
answer: licensing and service fees charged between segments
question: What is the percentage change in segment operating income from Activision between 2018 and 2019?
answer: -15.92
derivation: (($850-$1,011)/$1,011) * 100
scale: percent
question: What is the difference in segment operating income between Activision and Blizzard in 2017?
answer: 293
derivation: $1,005-$712
scale: million
question: What is the percentage change in total segment net revenues between 2018 and 2019?
answer: -12.67
derivation: (($5,969-$6,835)/$6,835) * 100
scale: percent
Table:
€ million
2017/2018
2018/2019
Other financial income
182
159
thereof currency effects
(126)
(112)
thereof hedging transactions
(16)
(39)
Other financial expenses
−184
−158
thereof currency effects
(−152)
(−116)
thereof hedging transactions
(−3)
(−18)
Other financial result
−2
1
thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39):
(−16)
(17)
thereof cash flow hedges:
ineffectiveness
(7)
(−1)

text: 10. Other financial result
text: The other financial income and expenses from financial instruments are assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions. Besides income and expenses from the measurement of financial instruments (except derivatives in hedging relationships in accordance with IAS 39), this also includes the measurement of foreign currency positions according to IAS 21.
text: The total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships totalled €17 million (2017/18: €−14 million). In addition, the other financial result reflects €−5 million (2017/18: €4 million) in currency effects resulting from the translation of the financial statements of foreign subsidiaries that are recognised through profit or loss in the year the subsidiary is deconsolidated or in the year business activities are discontinued. In addition, impairment losses on financial assets amounting to €2 million (2017/18: €0 million) were recognised in the reporting period.

Questions and answers:
question: How are the other financial income and expenses from financial instruments assigned?
answer: assigned to measurement categories according to IFRS 9 on the basis of the underlying transactions
question: What was the total comprehensive income from currency effects and measurement results from hedging transactions and hedging relationships?
answer: €17 million
question: What are the components that appear under Other financial income and Other financial expenses?
answer: thereof currency effects
thereof hedging transactions
question: In which year was Other financial income larger?
answer: 2017/2018
derivation: 182>159
question: What was the change in Other financial income in  2018/2019 from 2017/2018?
answer: -23
derivation: 159-182
scale: million
question: What was the percentage change in Other financial income in 2018/2019 from 2017/2018?
answer: -12.64
derivation: ((159-182)/182) * 100
scale: percent
Table:
2015
2016
2017
20181
2019
Net Income
$672
$970
$1,225
$1,265
$1,917
Income tax provision (benefit)
158
156
31
(110)
(0)
Other expense (income)
135
48
(31)
(24)
(18)
Loss (gain) on retirement of long-term obligations
80
(1)
70
3
22
Interest expense
596
717
750
826
814
Interest income
(17)
(26)
(35)
(55)
(47)
Other operating expenses
67
73
256
513
166
Depreciation, amortization and accretion
1,285
1,526
1,716
2,111
1,778
Stock-based compensation expense
91
90
109
138
111
ADJUSTED EBITDA
$3,067
$3,553
$4,090
$4,667
$4,745
Divided by total revenue
$4,772
$5,786
$6,664
$7,440
$7,580
ADJUSTED EBITDA MARGIN
64%
61%
61%
63%
63%

text: American Tower Corporation • 2019 Annual Report
text: Appendix 1 • Letter to Stakeholders
text: RECONCILIATION OF ADJUSTED EBITDA TO NET INCOME ($ in millions. Totals may not add due to rounding.)

Questions and answers:
question: What was the net income in 2015?
answer: $672
scale: million
question: What was the other expense (income) in 2017?
answer: (31)
scale: million
question: What was the interest expense in 2019?
answer: 814
scale: million
question: How many years did net income exceed $1,000 million?
answer: 3
derivation: 2017##2018##2019
question: How many years did adjusted EBITDA exceed $4,000 million?
answer: 3
derivation: 2017##2018##2019
question: What was the percentage change in Interest expense between 2015 and 2016?
answer: 20.3
derivation: ((717-596)/596) * 100
scale: percent
Table:
Years Ended December 31,
2019
2018
2017
Net realized gains (losses) from sales of trading securities
$143
$10
$195
Dividend and interest income
419
635
422
Net unrealized holding gains (losses)
1,817
(1,512)
1,002
$2,379
$(867)
$1,619

text: Note 13. Investments Held in Rabbi Trust
text: The mutual funds held in the rabbi trust were 66% equity-based and 34% debt-based as of December 31, 2019. Net investment income (losses), included in “Other income (expense), net” in the accompanying Consolidated Statements of Operations consisted of the following (in thousands):

Questions and answers:
question: What was the amount of Dividend and interest income in 2019?
answer: 419
scale: thousand
question: What was the amount of  Net unrealized holding gains (losses)  in 2018?
answer: (1,512)
scale: thousand
question: In which years was Dividend and interest income calculated?
answer: 2019
2018
2017
question: In which year was Dividend and interest income smallest?
answer: 2019
derivation: 419<422<635
question: What was the change in Dividend and interest income in 2018 from 2017?
answer: 213
derivation: 635-422
scale: thousand
question: What was the percentage change in Dividend and interest income in 2018 from 2017?
answer: 50.47
derivation: ((635-422)/422) * 100
scale: percent
Table:
Year Ended December 31,
2019
2018
Pro forma revenues
$7,904.2
$7,936.0
Pro forma net income attributable to American Tower Corporation common stockholders
$1,844.9
$1,122.6
Pro forma net income per common share amounts:
Basic net income attributable to American Tower Corporation common stockholders
$4.17
$2.55
Diluted net income attributable to American Tower Corporation common stockholders
$4.14
$2.53

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 2018 Transactions
text: During the year ended December 31, 2019, the allocation of the final purchase price for the acquisition of Idea Cellular Infrastructure Services Limited was finalized with no material post-closing adjustments. During the year ended December 31, 2019, there were no material post-closing adjustments that impacted other 2018 acquisitions.
text: Pro Forma Consolidated Results (Unaudited)
text: The following table presents the unaudited pro forma financial results as if the 2019 acquisitions had occurred on January 1, 2018 and the 2018 acquisitions had occurred on January 1, 2017. The pro forma results do not include any anticipated cost synergies, costs or other integration impacts. Accordingly, such pro forma amounts are not necessarily indicative of the results that actually would have occurred had the transactions been completed on the dates indicated, nor are they indicative of the future operating results of the Company.

Questions and answers:
question: What do the pro forma results exclude?
answer: any anticipated cost synergies, costs or other integration impacts.
question: What was the pro forma revenue in 2019?
answer: $7,904.2
scale: million
question: What was the Basic net income attributable to American Tower Corporation common stockholders in 2018?
answer: $2.55
question: What was the change in the Diluted net income attributable to American Tower Corporation common stockholders between 2018 and 2019?
answer: 1.61
derivation: $4.14-$2.53
question: What was the change in Pro forma net income attributable to American Tower Corporation common stockholders between 2018 and 2019?
answer: 722.3
derivation: $1,844.9-$1,122.6
scale: million
question: What was the percentage change in Pro forma revenues between 2018 and 2019?
answer: -0.4
derivation: (($7,904.2-$7,936.0)/$7,936.0) * 100
scale: percent
Table:
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
Expected volatility
22.02%
25.37%
27.19%
Risk free rate of return
2.39%
2.35%
1.53%
Weighted average grant date stock price
$62.66
$65.00
$53.73

text: The Monte Carlo simulation assumptions used for the periods presented were as follows:
text: As of January 3, 2020, there was $12 million of unrecognized compensation cost, net of estimated forfeitures, which is expected to be recognized over a weighted average period of 1.7 years. The fair value of performance-based stock awards that vested in fiscal 2019, 2018 and 2017 was $9 million, $13 million, and $4 million, respectively.

Questions and answers:
question: What was the unrecognized compensation cost in 2020?
answer: $12 million
question: What was The fair value of performance-based stock awards that vested in fiscal 2019, 2018 and 2017 respectively?
answer: $9 million
$13 million
$4 million
question: What was the Expected volatility in 2018 and 2017 respectively?
answer: 25.37%
27.19%
question: In which year was Risk free rate of return more than 2.0%?
answer: 2020
2018
derivation: locate and analyze Risk free rate of return in row 4
question: What was the change in the Expected volatility from 2017 to 2018?
answer: -1.82
derivation: 25.37 - 27.19
scale: percent
question: What was the change in Weighted average grant date stock price from 2017 to 2018?
answer: 11.27
derivation: 65 - 53.73
Table:
2019
2018
Change
Personnel costs, including teammate benefits
$684,837
$593,955
$90,882
Depreciation and amortization
46,209
37,458
8,751
Facility expenses
30,945
26,396
4,549
Travel and entertainment
28,402
25,656
2,746
Legal and professional fees
16,839
16,103
736
Marketing
11,597
10,345
1,252
Other
61,908
46,616
15,292
Total
$880,737
$756,529
$124,208

text: Selling and Administrative Expenses. Selling and administrative expenses increased $124.2 million in 2019 compared to 2018. Our selling and administrative expenses by major expense type for 2019 and 2018 were as follows (dollars in thousands):
text: Selling and administrative expenses increased approximately 70 basis points as a percentage of net sales in 2019 compared to 2018. The increase in expenses reflects the addition of PCM to our North America and EMEA segments, effective August 30, 2019.
text: The addition of PCM and increased variable compensation resulting from increased sales and gross profit in 2019 compared to 2018 were the primary drivers for the $90.9 million increase in personnel costs. PCM was also the primary driver for year over year increases in facilities, travel and entertainment, and marketing expenses.
text: Depreciation and amortization expense increased approximately $8.8 million year over year, primarily due to additional amortization expense on newly acquired intangible assets.

Questions and answers:
question: How much did Selling and administrative expenses increased in 2019 compared to 2018?
answer: $124.2 million
question: How much basis points as a percentage of net sale did Selling and administrative expenses increased in 2019 compared to 2018?
answer: approximately 70 basis points
question: What led to the increase in Depreciation and amortization expense?
answer: additional amortization expense on newly acquired intangible assets.
question: What is the change in Personnel costs, including teammate benefits between 2018 and 2019?
answer: 90882
derivation: 684,837-593,955
scale: thousand
question: What is the change in Depreciation and amortization between 2018 and 2019?
answer: 8751
derivation: 46,209-37,458
scale: thousand
question: What is the average Personnel costs, including teammate benefits for 2018 and 2019?
answer: 639396
derivation: (684,837+593,955) / 2
scale: thousand
Table:
March 31,
2019
2018
Land
$83.4
$73.4
Building and building improvements
647.6
508.5
Machinery and equipment
2,095.5
1,943.9
Projects in process
119.2
118.3
Total property, plant and equipment, gross
2,945.7
2,644.1
Less accumulated depreciation and amortization
1,949.0
1,876.2
Total property, plant and equipment, net
$996.7
$767.9

text: Property, Plant and Equipment
text: Property, plant and equipment consists of the following (in millions):
text: Depreciation expense attributed to property, plant and equipment was $180.6 million, $123.7 million and $122.9 million for the fiscal years ending March 31, 2019, 2018 and 2017, respectively.

Questions and answers:
question: What was the depreciation expense attributed to property, plant and equipment in 2019?
answer: 180.6
scale: million
question: What was the Building and building improvements in 2018?
answer: 508.5
scale: million
question: Which years does the table provide information for Property, plant and equipment?
answer: 2019
2018
question: What was the change in Machinery and equipment between 2018 and 2019?
answer: 151.6
derivation: 2,095.5-1,943.9
scale: million
question: What was the change in projects in process between 2018 and 2019?
answer: 0.9
derivation: 119.2-118.3
scale: million
question: What was the percentage change in the total net property, plant and equipment between 2018 and 2019?
answer: 29.8
derivation: ((996.7-767.9)/767.9) * 100
scale: percent
Table:
Years Ended
2019 vs. 2018
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Service revenue:
Americas
$ 8,173
$ 7,982
$7,864
$191
2%
Percentage of service revenue
63.4%
63.3%
63.9%
EMEA
2,854
2,754
2,635
100
4%
Percentage of service revenue
22.1%
21.8%
21.4%
APJC
1,872
1,885
1,801
(13)
(1)%
Percentage of service revenue
14.5%
14.9%
14.7%
Total
$ 12,899
$ 12,621
$12,300
$278
2%

text: Service Revenue by Segment
text: The following table presents the breakdown of service revenue by segment (in millions, except percentages):
text: Amounts may not sum and percentages may not recalculate due to rounding
text: Service revenue increased 2%, driven by an increase in software and solution support offerings. Service revenue increased in the Americas and EMEA segments, partially offset by decreased revenue in our APJC segment.

Questions and answers:
question: Why did service revenue increase?
answer: an increase in software and solution support offerings.
question: What was the service revenue from Americas in 2019?
answer: 8,173
scale: million
question: What was the service revenue from EMEA in 2018?
answer: 2,754
scale: million
question: What was the change in service revenue from EMEA between 2017 and 2018?
answer: 119
derivation: 2,754-2,635
scale: million
question: How many years did service revenue from APJC exceed $1,500 million?
answer: 3
derivation: 2019##2018##2017
question: What was the percentage change in total service revenue between 2017 and 2018?
answer: 2.61
derivation: ((12,621-12,300)/12,300) * 100
scale: percent