FangyuLei/tatqa huggingface dataset:
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$1,004.8
$1,126.2
$1,091.3
Additions to redeemable noncontrolling interests
525.7
—
—
Net income (loss) attributable to noncontrolling interests
35.8
(87.9)
(33.4)
Adjustment to noncontrolling interest redemption value
(35.8)
86.7
—
Adjustment to noncontrolling interest due to merger
—
(28.1)
—
Purchase of redeemable noncontrolling interest
(425.7)
—
—
Foreign currency translation adjustment attributable to noncontrolling interests
(8.3)
(92.1)
68.3
Balance as of December 31,
$1,096.5
$1,004.8
$1,126.2
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
other redeemable noncontrolling interests — during the year ended december 31 2019 the company entered into an agreement with mtn to acquire mtn ’ s noncontrolling interests in each of the company ’ s joint ventures in ghana and uganda for total consideration of approximately $ 523 .
0 million .
the transaction is expected to close in the first quarter of 2020 subject to regulatory approval and other closing conditions .
in addition the company through a subsidiary of atc europe entered into an agreement with its local partners in france to form eure-et-loir r é seaux mobiles sas - “ eure-et-loir ” a telecommunications infrastructure company that owns and operates wireless communications towers in france .
the company ’ s controlling interest in eure-et-loir is 51 % with local partners holding a 49 % noncontrolling interest .
the agreement provides the local partners with put options which allow them to sell outstanding shares of eure-et-loir to the company and the company with call options which allow it to buy the noncontrolling shares of eure-et-loir .
the put options which are not under the company ’ s control cannot be separated from the noncontrolling interests .
as a result the combination of the noncontrolling interests and the redemption feature requires classification as redeemable noncontrolling interests in the consolidated balance sheet separate from equity .
the value of the eure-et-loir interests as of december 31 2019 was $ 2 .
7 million .
the changes in redeemable noncontrolling interests for the years ended december 31 2019 2018 and 2017 were as follows : .

Question: What was the change in balance as of January 1 between 2017 and 2018?
Answer: 34.9
USDm
2019
2018
2017
Total staff costs
Staff costs included in operating expenses
8.1
9.3
9.2
Staff costs included in administrative expenses
37.7
36.9
34.6
Total
45.8
46.2
43.8
Staff costs comprise the following
Wages and salaries
37.2
38.1
36.4
Share-based compensation
1.9
2.1
1.9
Pension costs
3.5
3.3
3.1
Other social security costs
0.9
0.6
0.3
Other staff costs
2.3
2.1
2.1
Total
45.8
46.2
43.8
Average number of permanent employees
Seafarers
107.6
111.7
130.6
Land-based
313.5
302.2
286.6
Total
421.1
413.9
417.2
note 3 – staff costs .
employee information .
the majority of the staff on vessels are not employed by torm .
staff costs included in operating expenses relate to the 108 seafarers -2018 : 112 2017 : 131 .
the average number of employees is calculated as a full-time equivalent -fte .
the executive director is in the event of termination by the company entitled to a severance payment of up to 12 months ' salary .

Question: In which year was the pension costs the largest?
Answer: 2019
Fair Value Measurement Using
Carrying Value
Level 1
Level 2
Level 3
Total
Marketable securities
0
0
0
0
0
Derivative warrants liabilities
$(332,222)
$-
$-
$(332,222)
$(332,222)
the three levels are described below : .
level 1 inputs – unadjusted quoted prices in active markets for identical assets or liabilities that is accessible by the company ; .
level 2 inputs – quoted prices in markets that are not active or financial instruments for which all significant inputs are observable either directly or indirectly ; .
level 3 inputs – unobservable inputs for the asset or liability including significant assumptions of the company and other market participants .
the carrying amount of the company ’ s financial assets and liabilities such as cash accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments .
the carrying amount of the company ’ s financial assets and liabilities such as cash accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments .
transactions involving related parties cannot be presumed to be carried out on an arm ’ s-length basis as the requisite conditions of competitive free-market dealings may not exist .
representations about transactions with related parties if made shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm ’ s-length transactions unless such representations can be substantiated .
the assets or liability ’ s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement .
the following table provides a summary of financial instruments that are measured at fair value as of december 31 2019 .

Question: What is the total Level 3 marketable securities and derivative warrants liabilities? 
Answer: 332222
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Current income tax provision:
Federal
$—
$—
$—
State
225
204
114
Foreign
2,467
2,514
1,580
Total current income tax provision
2,692
2,718
1,694
Deferred income tax benefit:
Federal
$—
—
$—
State
—
—
—
Foreign
(2)
(123)
52
Total deferred income tax benefit
(2)
(123)
52
Total income tax provision
$2,690
$2,595
$1,746
the components of the provision for income taxes attributable to continuing operations are as follows -in thousands : .
on a consolidated basis the company has incurred operating losses and has recorded a full valuation allowance against its us uk new zealand hong kong and brazil deferred tax assets for all periods to date and accordingly has not recorded a provision -benefit for income taxes for any of the periods presented other than a provision -benefit for certain foreign and state income taxes .
certain foreign subsidiaries and branches of the company provide intercompany services and are compensated on a cost-plus basis and therefore have incurred liabilities for foreign income taxes in their respective jurisdictions .

Question: What is the provision for State income tax in 2018?
Answer: 204
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings attributable to common shareholders – basic
3,040
2,785
Dividends declared per common share (in dollars)
3.17
3.02
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding – basic
900.8
898.6
Assumed exercise of stock options (1)
0.6
0.3
Weighted average number of common shares outstanding – diluted (in millions)
901.4
898.9
note 9 earnings per share .
the following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders .
-1 the calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options .
it excludes options for which the exercise price is higher than the average market value of a bce common share .
the number of excluded options was 61170 in 2019 and 12252594 in 2018 .

Question: What is the total net earnings attributable to common shareholders - basic in 2018 and 2019?
Answer: 5825
July 27, 2019
July 28, 2018
Derivatives designated as hedging instruments:
Foreign currency derivatives—cash flow hedges
$663
$147
Interest rate derivatives
4,500
6,750
Net investment hedging instruments
309
250
Derivatives not designated as hedging instruments:
Foreign currency derivatives
2,708
2,298
Total return swaps—deferred compensation
574
566
Total
$8,754
$10,011
12 .
derivative instruments .
-a summary of derivative instruments .
we use derivative instruments primarily to manage exposures to foreign currency exchange rate interest rate and equity price risks .
our primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in foreign currency exchange rates interest rates and equity prices .
our derivatives expose us to credit risk to the extent that the counterparties may be unable to meet the terms of the agreement .
we do however seek to mitigate such risks by limiting our counterparties to major financial institutions .
in addition the potential risk of loss with any one counterparty resulting from this type of credit risk is monitored .
management does not expect material losses as a result of defaults by counterparties .
the notional amounts of our outstanding derivatives are summarized as follows -in millions : .

Question: How does the company mitigate credit risk associated with derivatives?
Answer: by limiting our counterparties to major financial institutions. In addition, the potential risk of loss with any one counterparty resulting from this type of credit risk is monitored
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Revenues:
Canada
$153,890
$149,812
$227,115
United States
1,490,863
1,425,244
1,090,049
United Kingdom
182,815
201,821
159,817
Germany
203,403
198,253
166,611
Rest of Europe
534,204
517,693
394,132
All other countries
303,580
322,418
253,333
Total revenues
$2,868,755
$2,815,241
$2,291,057
note 19 — segment information .
asc topic 280 “ segment reporting ” -topic 280 establishes standards for reporting by public business enterprises information about operating segments products and services geographic areas and major customers .
the method of determining what information under topic 280 to report is based on the way that an entity organizes operating segments for making operational decisions and how the entity ’ s management and chief operating decision maker -codm assess an entity ’ s financial performance .
our operations are analyzed by management and our codm as being part of a single industry segment : the design development marketing and sales of enterprise information management software and solutions .
the following table sets forth the distribution of revenues by significant geographic area for the periods indicated : .

Question: What is the average annual Total revenue?
Answer: 2658351
USDm
2019
2018
2017
Audit fees
Fees payable to the Company's auditor for the audit of the Company's annual accounts
0.4
0.4
0.4
Audit of the Company's subsidiaries pursuant to legislation
0.2
0.2
0.2
Total audit fees
0.6
0.6
0.6
Non-audit fees
Audit-related services
0.1
0.2
0.4
Tax services
0.0
-
-
Total non-audit fees
0.1
0.2
0.4
Total
0.7
0.8
1.0
note 4 – remuneration to auditors appointed at the parent company ’ s annual general meeting .
under sec regulations the remuneration of the auditor of usd 0 .
7m -2018 : usd 0 .
8m 2017 : usd 1 .
0m is required to be presented as follows : audit usd 0 .
6m -2018 : usd 0 .
6m 2017 : usd 0 .
6m and other audit-related services usd 0 .
1m -2018 : usd 0 .
2m 2017 : usd 0 .
4m .
our audit committee pre-approves all audit audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees prior to the engagement of the independent auditor with respect to such services .

Question: What are the types of audit fees in the table?
Answer: Fees payable to the Company's auditor for the audit of the Company's annual accounts Audit of the Company's subsidiaries pursuant to legislation
Financial year
Amount of unclaimed dividend transferred (` lakh)
Number of shares transferred
2011
102.6*
3,028
2012
86.5
29,672
TOTAL
189.1
32,000
xvii .
transfer of unclaimed / unpaid amounts to the investor education and protection fund : .
pursuant to sections 124 and 125 of the act read with the investor education and protection fund authority -accounting audit transfer and refund rules 2016 - “ iepf rules ” dividend if not claimed for a consecutive period of 7 years from the date of transfer to unpaid dividend account of the company are liable to be transferred to the investor education and protection fund - “ iepf ” .
further all the shares in respect of which dividend has remained unclaimed for seven consecutive years or more from the date of transfer to unpaid dividend account shall also be transferred to iepf authority .
the said requirement does not apply to shares in respect of which there is a specific order of court tribunal or statutory authority restraining any transfer of the shares .
in the interest of the shareholders the company sends periodical reminders to the shareholders to claim their dividends in order to avoid transfer of dividends / shares to iepf authority .
notices in this regard are also published in the newspapers and the details of unclaimed dividends and shareholders whose shares are liable to be transferred to the iepf authority are uploaded on the company ’ s website -https : / / www .
tcs .
com / detailsunclaimed- dividend-transfer-iepf-account-2017 .
in light of the aforesaid provisions the company has during the year under review transferred to iepf the unclaimed dividends outstanding for 7 consecutive years of the company erstwhile tcs e-serve limited and cmc limited -since amalgamated with the company .
further shares of the company in respect of which dividend has not been claimed for 7 consecutive years or more from the date of transfer to unpaid dividend account have also been transferred to the demat account of iepf authority .
the details of unclaimed dividends and shares transferred to iepf during fy 2019 are as follows : .
* includes final dividend of erstwhile tcs e-serve limited and erstwhile cmc limited .
the members who have a claim on above dividends and shares may claim the same from iepf authority by submitting an online application in the prescribed form no .
iepf-5 available on the website www .
iepf .
gov .
in and sending a physical copy of the same duly signed to the company along with requisite documents enumerated in the form no .
iepf-5 .
no claims shall lie against the company in respect of the dividend / shares so transferred .
the members / claimants can file only one consolidated claim in a financial year as per the iepf rules .

Question: How many times is the number of shares transferred from FY 2012 that of 2011?
Answer: 9.8
For the Fiscal Years Ended
For the Fiscal Years Ended
For the Fiscal Years Ended
For the Fiscal Years Ended
March 31, 2019
March 31, 2019
March 31, 2018
March 31, 2018
Sales
Amount
% to Net Sales
Amount
% to Net Sales
Net sales
$240,740
$226,964
Segment operating income
22,546
9.4%
15,694
6.9%
electro-magnetic sensors and actuators .
the following table sets forth net sales operating income and operating income as a percentage of net sales for our msa reportable segment in fiscal years 2019 and 2018 -amounts in thousands except percentages .
net sales msa net sales of $ 240 .
7 million in fiscal year 2019 increased $ 13 .
8 million or 6 .
1 % from $ 227 .
0 million in fiscal year 2018 .
the increase in net sales was primarily driven by a $ 15 .
0 million increase in oem sales in the jpko region .
also contributing to the increase in net sales was a $ 4 .
3 million increase in ems sales across all regions and a $ 3 .
7 million increase in distributor sales across the americas and emea regions .
these increase in net sales were partially offset by a $ 5 .
5 million decrease in distributor sales across the apac and jpko regions and a $ 3 .
8 million decrease in oem sales across the americas apac and jpko regions .
reportable segment operating income .
segment operating income of $ 22 .
5 million in fiscal year 2019 increased $ 6 .
9 million from $ 15 .
7 million in fiscal year 2018 .
the increase in operating income was primarily due to a $ 6 .
6 million decrease in sg & a expenses resulting from a decrease in payroll expenses that was caused by a reduction in head count .
also contributing to the increase in operating income was a $ 2 .
9 million decrease in restructuring charges a $ 1 .
3 million decrease in net loss on write down and disposal of long-lived assets and a $ 0 .
2 million decrease in r & d expenses .
partially offsetting these improvements was a $ 4 .
1 million decrease in gross margin which was primarily driven by a change in the sales mix to lower margin products .

Question: What was the percentage change in segment operating income between 2018 and 2019?
Answer: 43.66
As at December 31
As at December 31
As at December 31
(In millions of dollars, except exchange rates, percentages, and years)
2019
2018
US dollar-denominated long-term debt 1
US$ 8,300
US$ 6,050
Hedged with debt derivatives
US$ 8,300
US$ 6,050
Hedged exchange rate
1.1932
1.1438
Percent hedged2
100.0%
100.0%
Amount of borrowings at fixed rates 3
Total borrowings
$ 17,496
$ 15,320
Total borrowings at fixed rates
$ 15,254
$ 13,070
Percent of borrowings at fixed rates
87.2%
85.3%
Weighted average interest rate on borrowings
4.30%
4.45%
Weighted average term to maturity
14.1 years
10.7 years
as at december 31 2019 we had us $ 8 .
3 billion of us dollardenominated senior notes and debentures all of which were hedged using debt derivatives .
1 us dollar-denominated long-term debt reflects the hedged exchange rate and the hedged interest rate .
2 pursuant to the requirements for hedge accounting under ifrs 9 financial instruments as at december 31 2019 and december 31 2018 rci accounted for 100 % of its debt derivatives related to senior notes as hedges against designated us dollar-denominated debt .
as a result as at december 31 2019 and 2018 100 % of our us dollar-denominated senior notes and debentures are hedged for accounting and economic purposes .
3 borrowings include long-term debt including the impact of debt derivatives and short-term borrowings associated with our us cp and accounts receivable securitization programs .

Question: What was the increase / (decrease) in Total borrowings from 2018 to 2019?
Answer: 2176
€ million
€ million
2019
2018
(Restated)(a)
Taxation
2,263
2,572
Tax impact of:
Non-underlying items within operating profit(b)
309
(259)
Non-underlying items not in operating profit  Taxation before tax impact of non-underlying
(196)
(29)
Taxation before tax impact of non-underlying
2,376
2,284
Profit before taxation
8,289
12,360
Non-underlying items within operating profit before tax(b)
1,239
(3,176)
Non-underlying items not in operating profit but within net profit before tax(c)
(32)
(122)
Share of net (profit)/loss of joint ventures and associates
(176)
(185)
Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates
9,320
8,877
Underlying effective tax rate
25.5%
25.7%
underlying effective tax rate .
the underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit / -loss of joint ventures and associates .
this measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit / -loss of joint ventures and associates .
tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item based on the applicable country tax rates and tax treatment .
this is shown in the table : .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b refer to note 3 for further details on these items .
-c excludes € 3 million -2018 : € 32 million gain on disposal of spreads business by the joint venture in portugal which is included in the share of net profit / -loss of joint ventures and associates line .
including the gain total non-underlying items not in operating profit but within net profit before tax is € 35 million -2018 : € 154 million .
see note 3 .

Question: How is the underlying effective tax rate calculated?
Answer: dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates
Years Ended
Dec 28, 2019
Dec 29, 2018
Dec 30, 2017
Statutory federal income tax rate
21.0%
21.0%
35.0%
Increase (reduction) in rate resulting from:
Non-U.S. income taxed at different rates
(3.7)
(3.6)
(7.6)
Research and development tax credits
(2.3)
(2.7)
(2.3)
Domestic manufacturing deduction benefit
—
—
(1.3)
Foreign derived intangible income benefit
(3.2)
(3.7)
—
Tax Reform
—
(1.3)
26.8
ISecG divestiture
—
—
3.3
Other
0.7
(0.1)
(1.1)
Effective tax rate
12.5%
9.7%
52.8%
the difference between the tax provision at the statutory federal income tax rate and the tax provision as a percentage of income before income taxes -effective tax rate for each period was as follows : .
the majority of the increase in our effective tax rate in 2019 compared to 2018 was driven by one-time benefits that occurred in 2018 .
the majority of the decrease in our effective tax rate in 2018 compared to 2017 resulted from initial tax expense from tax reform and the tax impacts from the isecg divestiture that we had in 2017 but not in 2018 .
the reduction of the u .
s .
statutory rate combined with the net impact of the enactment or repeal of specific tax law provisions through tax reform drove the remaining decrease in our effective tax rate in 2018 .
we derive the effective tax rate benefit attributed to non-u .
s .
income taxed at different rates primarily from our operations in china hong kong ireland and israel .
the statutory tax rates in these jurisdictions range from 12 .
5 % to 25 .
0 % .
in addition we are subject to reduced tax rates in china and israel as long as we conduct certain eligible activities and make certain capital investments .
these conditional reduced tax rates expire at various dates through 2026 and we expect to apply for renewals upon expiration .

Question: What is the change of the tax expenses of Tax Reform from 2017 to 2018?
Answer: -28.1
October 31,
October 31,
October 31,
2019
2019
2018
(In thousands)
Workers’ compensation claims
$9,687
$9,020
Accrued wages
19,525
14,142
Accrued rebates
13,529
7,828
Accrued vacation 
10,592
8,554
Accrued property taxes 
11,331
9,453
Accrued payroll taxes
8,290
9,034
Other accrued expenses 
9,986
11,922
Total accrued expenses
$82,940
$69,953
5 .
accrued expenses .
accrued expenses consisted of the following : .

Question: What is the average Accrued payroll taxes for fiscal years 2019 and 2018?
Answer: 8662
Fiscal year
Fiscal year
(in millions of €)
2019
2018
Real Estate Services
145
140
Corporate items
(562)
631
Centrally carried pension expense
(264)
(423)
Amortization of intangible assets acquired in business combinations
(1,133)
(1,164)
Eliminations, Corporate Treasury and other reconciling items
(215)
(318)
Reconciliation to Consolidated financial Statements
(2,028)
(1,135)
a .
3 .
10 reconciliation to consolidated financial statements .
the negative swing in corporate items was mainly due to large positive effects in fiscal 2018 – the gain of € 900 million resulting from the transfer of siemens ’ shares in atos se to siemens pension- trust e .
v .
and the gain of € 655 million from the sale of osram licht ag shares .
these effects substantially outweighed a positive result in fiscal 2019 from the measurement of a major asset retirement obligation which was previously reported in centrally managed portfolio activities .
severance charges within corporate items were € 99 million - € 159 million in fiscal 2018 .

Question: What is the increase / (decrease) percentage of Centrally carried pension expense from 2018 to 2019?
Answer: -37.59