FangyuLei/tatqa huggingface dataset:
Year ended August 31, 2019
Canadian broadband services
American broadband services
Inter-segment eliminations and other
Consolidated
(In thousands of Canadian dollars)
$
$
$
$
Revenue (1)
1,294,967
1,036,853
—
2,331,820
Operating expenses
606,286
571,208
26,486
1,203,980
Management fees – Cogeco Inc.
—
—
19,900
19,900
Segment profit (loss)
688,681
465,645
(46,386)
1,107,940
Integration, restructuring and acquisition costs (2)
9,299
1,851
—
11,150
Depreciation and amortization
254,345
226,301
79
480,725
Financial expense
175,502
Profit before income taxes
440,563
Income taxes
83,655
Profit for the year from continuing operations
356,908
Acquisition of property, plant and equipment
241,940
192,605
—
434,545
the corporation ’ s segment profit -loss is reported in two operating segments : canadian broadband services and american broadband services .
the reporting structure reflects how the corporation manages its business activities to make decisions about resources to be allocated to the segments and to assess their performance .
the canadian and american broadband services segments provide a wide range of internet video and telephony services primarily to residential customers as well as business services across their coverage areas .
the canadian broadband services activities are carried out by cogeco connexion in the provinces of qu é bec and ontario and the american broadband services activities are carried out by atlantic broadband in 11 states : connecticut delaware florida maine maryland new hampshire new york pennsylvania south carolina virginia and west virginia .
the previously reported business ict services segment comprised of the cogeco peer 1 operations is now reported in discontinued operations following the sale on april 30 2019 of the cogeco peer 1 subsidiary .
information about the discontinued segment is provided in note 8 .
the corporation and its chief operating decision maker assess the performance of each operating segment based on its segment profit -loss which is equal to revenue less operating expenses .
the other expenses except for management fees financial expense and income taxes are reported by segment solely for external reporting purposes .
-1 revenue by geographic market includes $ 1294967 in canada and $ 1036853 in the united states .
-2 comprised of restructuring costs within the canadian broadband services segment and acquisition and integration costs related to the fiberlight network acquisition in the american broadband services segment .

Question: Where is the activities of American broadband services carried out?
Answer: 11 states: Connecticut, Delaware, Florida, Maine, Maryland, New Hampshire, New York, Pennsylvania, South Carolina, Virginia and West Virginia.
USDm
2019
2018
2017
Tangible and intangible fixed assets
1,782.2
1,445.0
1,384.8
Investments in joint ventures
1.2
0.1
0.3
Bunkers
34.8
39.4
33.2
Accounts receivables ¹⁾
99.5
96.3
87.5
Assets held-for-sale
9.1
6.2
6.6
Deferred tax liability
-44.9
-44.9
-44.9
Trade payables ²⁾
-94.4
-71.6
-60.0
Current tax liabilities
-1.5
-1.0
-1.4
Deferred income
-
-0.1
-0.1
Invested capital
1,786.0
1,469.4
1,406.0
invested capital : .
torm defines invested capital as the sum of intangible assets tangible fixed assets investments in joint ventures bunkers accounts receivables assets held-for-sale -when applicable deferred tax liability trade payables current tax liabilities and deferred income .
invested capital measures the net investment used to achieve the company ’ s operating profit .
the company believes that invested capital is a relevant measure that management uses to measure the overall development of the assets and liabilities generating the net profit .
such measure may not be comparable to similarly titled measures of other companies .
invested capital is calculated as follows : .
¹ ⁾ accounts receivables includes freight receivables other receivables and prepayments .
² ⁾ trade payables includes trade payables and other liabilities .

Question: What was the change in invested capital in 2019 from 2018?
Answer: 316.6
Year Ended June 30,
2019
2018
2017
Federal statutory rate
21.0%
28.1%
35.0%
Effect of:
Foreign earnings taxed at lower rates
(4.1)%
(7.8)%
(11.6)%
Impact of the enactment of the TCJA
0.4%
37.7%
0%
Phone business losses
0%
0%
(5.7)%
Impact of intangible property transfers
(5.9)%
0%
0%
Foreign-derived intangible income deduction
(1.4)%
0%
0%
Research and development credit
(1.1)%
(1.3)%
(0.9)%
Excess tax benefits relating to stock-based compensation
(2.2)%
(2.5)%
(2.1)%
Interest, net
1.0%
1.2%
1.4%
Other reconciling items, net
2.5%
(0.8)%
(1.3)%
Effective rate
10.2%
54.6%
14.8%
effective tax rate .
the items accounting for the difference between income taxes computed at the u .
s .
federal statutory rate and our effective rate were as follows : .
the decrease from the federal statutory rate in fiscal year 2019 is primarily due to a $ 2 .
6 billion net income tax benefit related to intangible property transfers and earnings taxed at lower rates in foreign jurisdictions resulting from producing and distributing our products and services through our foreign regional operations centers in ireland singapore and puerto rico .
the increase from the federal statutory rate in fiscal year 2018 is primarily due to the net charge related to the enactment of the tcja in the second quarter of fiscal year 2018 offset in part by earnings taxed at lower rates in foreign jurisdictions .
the decrease from the federal statutory rate in fiscal year 2017 is primarily due to earnings taxed at lower rates in foreign jurisdictions .
our foreign regional operating centers in ireland singapore and puerto rico which are taxed at rates lower than the u .
s .
rate generated 82 % 87 % and 76 % of our foreign income before tax in fiscal years 2019 2018 and 2017 respectively .
other reconciling items net consists primarily of tax credits gilti and u .
s .
state income taxes .
in fiscal years 2019 2018 and 2017 there were no individually significant other reconciling items .
the decrease in our effective tax rate for fiscal year 2019 compared to fiscal year 2018 was primarily due to the net charge related to the enactment of the tcja in the second quarter of fiscal year 2018 and a $ 2 .
6 billion net income tax benefit in the fourth quarter of fiscal year 2019 related to intangible property transfers .
the increase in our effective tax rate for fiscal year 2018 compared to fiscal year 2017 was primarily due to the net charge related to the enactment of the tcja and the realization of tax benefits attributable to previous phone business losses in fiscal year 2017 .

Question: What was the average federal statutory rate over the 3 year period from 2017 to 2019? 
Answer: 28.03
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Earnings per share of common stock from continuing operations
Assuming dilution
$10.57
$9.51*
11.1%
Basic
$10.63
$9.56*
11.2%
Diluted operating (non-GAAP)
$12.81
$13.81
(7.2)%
Weighted-average shares outstanding (in millions)
Assuming dilution
892.8
916.3
(2.6)%
Basic
887.2
912.0
(2.7)%
basic earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding during the period .
diluted earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method .
dilutive potential common shares include outstanding stock options and stock awards .
* includes a charge of $ 2 .
0 billion or $ 2 .
23 of basic and diluted earnings per share in 2018 associated with u .
s .
tax reform .
actual shares outstanding at december 31 2019 and 2018 were 887 .
1 million and 892 .
5 million respectively .
the year-to- year decrease was primarily the result of the common stock repurchase program .
the average number of common shares outstanding assuming dilution was 23 .
5 million shares lower in 2019 versus 2018 .

Question: What is the increase / (decrease) from the Earnings per share of common stock from continuing operations Diluted operating (non-GAAP)?
Answer: -1
Authorized
Shares
Issued and Out-
standing Shares
Common Stock
Balance as of January 1, 2017  
180,000,000
101,969,666
1,020
Common Shares Issued in Follow-on Offering
-
40,000,000
400
Balance as of December 31, 2017  
180,000,000
141,969,666
1,420
Authorization of additional authorized shares  
180,000,000
-
-
Balance as of December 31, 2018  
360,000,000
141,969,666
1,420
At-the-Market Offering  
-
5,260,968
52
Balance as of December 31, 2019  
360,000,000
147,230,634
1,472
14 .
shareholders ’ equity .
authorized issued and outstanding common shares roll-forward is as follows : .
in december 2017 the company completed an underwritten public offering of 40000000 common shares which increased its equity by $ 103 .
7 million .
in december 2018 the annual general meeting of the company approved to increase the company ’ s authorized share capital from $ 1 .
8 million to $ 3 .
6 million .
during 2019 the company has issued 5260968 shares through the atm program and raised net proceeds of $ 17 .
9 million .

Question: What is the value of the number of shares issued by the company in 2017 as a percentage of its total issued and outstanding shares as at December 31, 2017?
Answer: 28.18
CONSOLIDATED
2019 $
2018 $
Short-term employee benefits
3,728,367
2,780,820
Post-employment benefits
151,851
184,614
Share-based payments
651,748
320,560
Termination benefits
367,015
841,940
4,898,981
4,127,934
section 5 : our people .
we are working to attract and retain employees with the skills and passion to best serve our markets .
this section provides information about our employee benefits obligations .
it also includes details of our employee share plans and compensation paid to key management personnel .
5 .
1 key management personnel compensation .
key management personnel -kmp refers to those who have authority and responsibility for planning directing and controlling the activities of the group .
for a list of key management personnel and additional disclosures refer to the remuneration report on pages 38 to 53 .
kmp aggregate compensation .
during the financial years 2019 and 2018 the aggregate compensation provided to kmp was as follows : .
other transactions with our kmp and their related parties .
during the financial years 2019 and 2018 apart from transactions disclosed in note 7 .
2 of the financial report there were no other transactions with our kmp and their related parties .

Question: What is the percentage change in the post-employment benefits from 2018 to 2019?
Answer: -17.75
December 31, 2019
December 31, 2018
Deferred revenue:
Products
$6,593
$5,216
Services
94,571
92,750
Total deferred revenue
101,164
97,966
Less: current portion
(62,233)
(63,874)
Non-current portion
$38,931
$34,092
deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services .
during the years ended december 31 2019 and 2018 we recognized revenue of $ 63 .
2 million and $ 60 .
2 million related to deferred revenue at the beginning of the period .
deferred revenue consisted of the following -in thousands : .

Question: What does deferred revenue refer to?
Answer: Deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services
(in thousands of $)
2019
2018
2017
The Cool Pool (i)
39,666
151,152
59,838
Magni Partners (ii)
(858)
(375)
(260)
Borr Drilling (iii)
542
—
—
2020 Bulkers (iv)
265
—
—
Total
39,615
150,777
59,578
d transaction with other related parties : .
net revenues / -expenses : the transactions with other related parties for the years ended december 31 2019 2018 and 2017 consisted of the following : .
-i the cool pool - on july 8 2019 gaslog ' s vessel charter contracts had concluded and withdrew their participation from the cool pool .
following gaslog ' s departure we assumed sole responsibility for the management of the cool pool and consolidate the cool pool .
from point of consolidation the cool pool ceased to be a related party .
-ii magni partners - tor olav tr ø im is the founder of and partner in magni partners -bermuda limited a privately held bermuda company and is the ultimate beneficial owner of the company .
receivables and payables from magni partners comprise primarily of the cost -without mark-up or part cost of personnel employed by magni partners who have providedadvisory and management services to golar .
these costs do not include any payment for any services provided by tor olav tr ø im himself .
iii borr drilling - tor olav tr ø im is the founder and director of borr drilling a bermuda company listed on the oslo and nasdaq stock exchanges .
receivables comprise primarily of management and administrative services provided by our bermuda corporate office .
iv 2020 bulkers - 2020 bulkers is a related party by virtue of common directorships .
receivables comprise primarily of management and administrative services provided by our bermuda corporate office .

Question: What are the different parties involved with the transactions?
Answer: The Cool Pool Magni Partners Borr Drilling 2020 Bulkers
Fiscal Years  
Fiscal Years  
Fiscal Years  
2019
2018
2017
Balance — beginning of year
$5,756
$3,672
$1,039
(Divested)/acquired
—
(49)
952
Provisions/(expense)
(3,053)
1,865
1,737
Direct charges/(payments)
570
268
(56)
Balance — end of year
$3,273
$5,756
$3,672
16 .
product warranties .
we establish a product warranty liability at the time of revenue recognition .
product warranties generally have terms of 12 months and cover nonconformance with specifications and defects in material or workmanship .
for sales to distributors our warranty generally begins when the product is resold by the distributor .
the liability is based on estimated costs to fulfill customer product warranty obligations and utilizes historical product failure rates .
should actual warranty obligations differ from estimates revisions to the warranty liability may be required .
product warranty liability activity is as follows -in thousands : .

Question: What is the average Direct charges/(payments) for 2017-2019?
Answer: 260.67
€ million
2017/2018
2018/2019
Other taxes
79
79
thereof from cost of sales
(1)
(1)
thereof from selling expenses
(65)
(62)
thereof from general administrative expenses
(13)
(16)
18 .
other taxes .
the other taxes -for example property tax motor vehicle tax excise tax and transaction tax have the following effects on the income statement : .

Question: What was the percentage change in Other taxes in 2018/2019 from 2017/2018?
Answer: 0
€ million
2017/2018
2018/2019
Actual taxes
173
215
thereof Germany
(14)
(9)
thereof international
(159)
(206)
thereof tax expenses/income of current period
(194)
(221)
thereof tax expenses/income of previous periods
(−21)
(−6)
Deferred taxes
43
83
thereof Germany
(39)
(104)
thereof international
(4)
(−21)
216
298
12 .
income taxes .
income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes .
1 adjustment of previous year according to explanation in notes .
the income tax rate of the german companies of metro consists of a corporate income tax of 15 .
00 % plus a 5 .
50 % solidarity surcharge on corporate income tax as well as the trade tax of 14 .
70 % given an average assessment rate of 420 .
00 % .
all in all this results in an aggregate tax rate of 30 .
53 % .
the tax rates are unchanged from the previous year .
the income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0 .
00 % -2017 / 18 : 0 .
00 % and 34 .
94 % -2017 / 18 : 44 .
41 % .
at € 298 million -2017 / 18 : € 216 million recognised income tax expenses are € 81 million higher than in the previous year .
in addition to an increase in pre-tax earnings the change is due to higher expenses for impairments on deferred taxes among other things .

Question: What do income taxes include?
Answer: the taxes on income paid or owed in the individual countries as well as deferred taxes
Category
Destination
FY19
FY18
Tonnes
% of production
Tonnes
% of production
Redistribution for human consumption
950
0.3%
791
0.2%
Waste avoided
Animal feed
4,454
1.2%
4,895
1.3%
Total
5,404
1.5%
5,686
1.5%
Co/Anaerobic digestion
24,978
6.6%
32,202
8.3%
Food waste
Controlled combustion
1,650
0.4%
1,964
0.5%
Sewer
8,280
2.2%
6,746
1.7%
Total
34,908
9.2%
40,912
10.5%
minimising our environmental impact .
during fy19 we have undertaken energy audits across all our uk manufacturing sites as part of our energy savings opportunity scheme - ‘ esos ’ compliance programme which is a mandatory energy assessment scheme for uk organisations .
our progress on energy efficiency improvements remains good and we have delivered a further 4 .
9 % improvement in our primary energy per tonne of product against last year and 26 .
5 % over the last six years .

Question: What is the total food waste for FY19?
Answer: 34,908
As of June 30,
As of June 30,
As of June 30,
As of June 30,
As of June 30,
2019
2018
2017
2016
2015
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
(U.S. $ in thousands)
*As Adjusted
*As Adjusted
Cash and cash equivalents
$1,268,441
$1,410,339
$244,420
$259,709
$187,094
Short-term investments
445,046
323,134
305,499
483,405
30,251
Derivative assets
215,233
99,995
3,252
—
—
Working capital
(287,597)
1,377,145
296,984
542,038
50,477
Total assets
2,977,258
2,421,828
1,282,117
990,973
397,161
Deferred revenue
468,820
342,871
245,195
181,068
136,565
Derivative liabilities
855,079
207,970
—
—
—
Exchangeable senior notes, net
853,576
819,637
—
—
—
Total liabilities
2,411,791
1,514,508
379,424
259,310
207,107
Share capital
24,199
23,531
22,726
21,620
18,461
Total equity
565,467
907,320
902,693
731,663
190,054
consolidated statements of financial position data : .
* adjusted ifrs balances to reflect the impact of the full retrospective adoption of ifrs 15 .
see note 2 of the notes to our consolidated financial statements for further details .

Question: What are the share capital for the years as of June 30, 2015 to 2019 in chronological order?
Answer: 18,461 21,620 22,726 23,531 24,199
Year ended March 31,
Year ended March 31,
2019
2018
Beginning balance
$6,164
$4,931
Additions based on tax positions related to current year
164
142
Additions for tax positions of prior years
231
1,444
Reductions due to change in foreign exchange rate  
(301)
(353)
Expiration of statutes of limitation
(165)
—
Reductions due to settlements with tax authorities
(77)
—
Ending balance
$6,016
$6,164
a reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows : .
interest and penalty charges if any related to uncertain tax positions are classified as income tax expense in the accompanying consolidated statements of operations .
as of march 31 2019 and 2018 the company had immaterial accrued interest or penalties related to uncertain tax positions .
the company is subject to taxation in the united kingdom and several foreign jurisdictions .
as of march 31 2019 the company is no longer subject to examination by taxing authorities in the united kingdom for years prior to march 31 2017 .
the significant foreign jurisdictions in which the company operates are no longer subject to examination by taxing authorities for years prior to march 31 2016 .
in addition net operating loss carryforwards in certain jurisdictions may be subject to adjustments by taxing authorities in future years when they are utilized .
the company had approximately $ 24 .
9 million of unremitted foreign earnings as of march 31 2019 .
income taxes have been provided on approximately $ 10 .
0 million of the unremitted foreign earnings .
income taxes have not been provided on approximately $ 14 .
9 million of unremitted foreign earnings because they are considered to be indefinitely reinvested .
the tax payable on the earnings that are indefinitely reinvested would be immaterial .

Question: What was the ending balance in 2019 and 2018 respectively?
Answer: $6,016 $6,164
DECEMBER 31, 2019
DECEMBER 31, 2018
CLASSIFICATION
FAIR VALUE METHODOLOGY
CARRYING VALUE
FAIR VALUE
CARRYING VALUE
FAIR VALUE
CRTC tangible benefits obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
29
29
61
61
CRTC deferral account obligation
Trade payables and other liabilities and other non-current liabilities
Present value of estimated future cash flows discounted using observable market interest rates
82
85
108
112
Debt securities and other debt
Debt due within one year and long-term debt
Quoted market price of debt
18,653
20,905
18,188
19,178
Finance leases (1)
Debt due within one year and long-term debt
Present value of future cash flows discounted using observable market interest rates
-
-
2,097
2,304
fair value .
fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date .
certain fair value estimates are affected by assumptions we make about the amount and timing of future cash flows and discount rates all of which reflect varying degrees of risk .
income taxes and other expenses that would be incurred on disposition of financial instruments are not reflected in the fair values .
as a result the fair values are not the net amounts that would be realized if these instruments were settled .
the carrying values of our cash and cash equivalents trade and other receivables dividends payable trade payables and accruals compensation payable severance and other costs payable interest payable notes payable and loans secured by trade receivables approximate fair value as they are short-term .
the following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position .
-1 upon adoption of ifrs 16 on january 1 2019 fair value disclosures are no longer required for leases .

Question: What is the percentage change in fair values for CRTC tangible benefits obligation in 2019?
Answer: -52.46