FangyuLei/tatqa huggingface dataset:
2019
2018
Profit for the period attributable to equity holders as reported under IFRS (£m)
166.6
223.1
Items excluded from adjusted operating profit disclosed above (£m)
37.7
(34.2)
Tax effects on adjusted items (£m)
(8.5)
(5.0)
Adjusted profit for the period attributable to equity holders (£m)
195.8
183.9
Weighted average shares (million)
73.7
73.6
Basic adjusted earnings per share
265.7p
250.0p
Diluted weighted average shares (million)
73.9
73.8
Diluted adjusted earnings per share
264.9p
249.1p
adjusted earnings per share .
basic adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the weighted average number of shares .
diluted adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the diluted weighted average number of shares .
basic and diluted eps calculated on an ifrs profit basis are included in note 10 .

Question: What was the percentage change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018?
Answer: -25.32
Group
2019
2018
S$ Mil
S$ Mil
Operating expenses included the following:
Auditors' remuneration
- KPMG LLP, Singapore
2.4
-
- KPMG, Australia
1.2
-
- Other KPMG offices
1.3
-
- Deloitte & Touche LLP, Singapore
-
1.5
- Deloitte Touche Tohmatsu, Australia
-
1.2
- Other Deloitte & Touche offices
-
2.1
Non-audit fees (1) paid to
- KPMG LLP, Singapore
0.4
-
- KPMG, Australia
0.4
-
- Other KPMG offices
0.1
-
- Deloitte & Touche LLP, Singapore
- -
0.3
- Deloitte Touche Tohmatsu, Australia
-
0.3
- Other Deloitte & Touche offices
-
0.2
Impairment of trade receivables
121.8
128.0
Allowance for inventory obsolescence
1.1
7.1
Operating lease payments
437.2
470.7
5 .
5 other operating expense items .
note : -1 the non-audit fees for the current financial year ended 31 march 2019 included s $ 0 .
4 million and s $ 0 .
2million paid to kpmg llp singapore and kpmg australia in respect of tax services certification and review for regulatory purposes .
in the previous financial year the non-audit fees included s $ 0 .
2 million and s $ 0 .
3 million paid to deloitte & touche llp singapore and deloitte touche tohmatsu australia respectively in respect of tax services certification and review for regulatory purposes .
the audit committee had undertaken a review of the non-audit services provided by the auditors kpmg llp and in the opinion of the audit committee these services did not affect the independence of the auditors .
the audit committee had undertaken a review of the non-audit services provided by the auditors kpmg llp and in the opinion of the audit committee these services did not affect the independence of the auditors .

Question: How many categories of operating expenses are there?
Answer: 5
Year ended December 31, 2018
Software Solutions
Data and Analytics
Corporate and Other
Total
Revenues
$962.0
$154.5
$(2.5)
(1)
$1,114.0
Expenses:
Operating expenses
394.8
115.0
115.6
(2)
625.4
Transition and integration costs
—
—
6.6
(5)
6.6
EBITDA
567.2
39.5
(124.7)
482.0
Depreciation and amortization
112.9
14.1
90.0
(4)
217.0
Operating income (loss)
454.3
25.4
(214.7)
265.0
Interest expense, net
(51.7)
Other expense, net
(7.1)
Earnings before income taxes
206.2
Income tax expense
37.7
Net earnings
$168.5
Balance sheet data:
Total assets
$3,227.8
$310.2
$115.4
(6)
$3,653.4
Goodwill
$2,157.6
$172.1
$—
$2,329.7
summarized financial information concerning our segments is shown in the tables below -in millions : .
-1 revenues for corporate and other represent deferred revenue purchase accounting adjustments recorded in accordance with gaap .
-2 operating expenses for corporate and other includes equity-based compensation including certain related payroll taxes of $ 51 .
7 million $ 51 .
4 million and $ 19 .
2 million for the years ended december 31 2019 2018 and 2017 respectively .
-4 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
-5 transition and integration costs primarily consists of costs associated with executive transition transition-related costs as we transferred certain corporate functions from fnf and acquisitions .
-6 receivables from related parties are included in corporate and other .

Question: What was the difference in the EBITDA between Software Solutions and Data and Analytics?
Answer: 527.7
January 31, 2020
Operating Leases
Finance Leases
ROU assets, non-current (1)
$886
$58
Lease liabilities, current (2)
$109
$4
Lease liabilities, non-current (3)
746
55
Total lease liabilities
$855
$59
supplemental balance sheet information related to operating and finance leases as of the period presented was as follows -table in millions : .
-1 rou assets for operating leases are included in other assets and rou assets for finance leases are included in property and equipment net on the consolidated balance sheets .
-2 current lease liabilities are included primarily in accrued expenses and other on the consolidated balance sheets .
an immaterial amount is presented in due from related parties net on the consolidated balance sheets .
-3 operating lease liabilities are presented as operating lease liabilities on the consolidated balance sheets .
finance lease liabilities are included in other liabilities on the consolidated balance sheets .

Question: Where are ROU assets for operating leases included in the consolidated balance sheets?
Answer: ROU assets for operating leases are included in other assets and ROU assets for finance leases are included in property and equipment, net
Years Ended December 31,
Years Ended December 31,
2019
2018
Interest expense
$(2,648)
$(2,085)
Interest income
1,737
1,826
Other (expense) income
(2,638)
(2,676)
Total other (expense) income, net
$(3,549)
$(2,935)
results of operations : year ended december 31 2019 versus year ended december 31 2018 -amounts in thousands except percentages and per share amounts : .
other income and expense items are summarized in the following table : .
interest expense increased mainly as a result of an increase in debt related to the qti acquisition .
other expense in 2019 was principally driven by foreign currency translation losses mainly due to the appreciation of the u .
s .
dollar compared to the chinese renminbi and euro as well as an increase in pension expense .

Question: What was the percentage change in interest income between 2018 and 2019?
Answer: -4.87
2017
2018
(In Thousands)
(In Thousands)
Audit Fees (1)
$3,747
$4,476
Audit-Related Fees (2)
—
—
Tax Fees (3)
—
—
All Other Fees (4)
$3
$3
Total Fees
$3,750
$4,479
fees paid to the independent registered public accounting firm .
the following table presents fees for professional audit services and other services rendered to our company by kpmg for our fiscal years ended december 31 2017 and 2018 .
-1 audit fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements including audited financial statements presented in our annual report on form 10-k for the fiscal years ended december 31 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years .
-2 audit-related fees consist of fees for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “ audit fees .
” these services could include accounting consultations concerning financial accounting and reporting standards due diligence procedures in connection with acquisition and procedures related to other attestation services .
-3 tax fees consist of fees for professional services for tax compliance tax advice and tax planning .
these services include consultation on tax matters and assistance regarding federal state and international tax compliance .
-4 all other fees consist of license fees for the use of accounting research software .

Question: What is the percentage change of the Audit fees from 2017 to 2018?
Answer: 19.46
rTSR
SALES/SQM
ROFE
Entry
16.66%
6.66%
6.66%
Target
n/a
20%
20%
Stretch
33.33%
33.33%
33.33%
it rewards executives subject to performance against three equally weighted measures over a three year performance period : .
relative tsr is used as a measure in our lti plan to align executive outcomes and long ‐ term shareholder value creation .
the peer group is the asx30 excluding metals and mining companies .
peer group ranking at the 75th percentile or higher 100 % vesting is achieved and ranking at the median 50 % vesting is achieved .
between the 75th and median pro-rata vesting is achieved from 50 % to 100 % .
peer group ranking below the median results in zero vesting .
sales per square metre measures sales productivity improvements across the food and drinks businesses .
efficient use of our physical network for in ‐ store and online sales is core to our success .
rofe is an important measures to drive behaviours consistent with the delivery of long ‐ term shareholder value .
rofe improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets which is important for a business that is building capabilities for the future .
lease ‐ adjusted rofe measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings .
we adjust for leases to recognise that a very significant portion of our sites are leased .
this approach is also similar to the accounting standard definition of rofe that will change to incorporate a lease-adjusted definition from f20 .
the sales / sqm and rofe targets are published following the end of the performance period given the commercial sensitivity of this information .

Question: What does the lease-adjusted ROFE measure?
Answer: Measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings.
Fiscal 2019
Fiscal 2018
Cash and cash equivalents and investments
$33,413
$46,548
Cash provided by operating activities
$15,831
$13,666
Deferred revenue (1)
$18,467
$19,685
Repurchases of common stock—stock repurchase program
$20,577
$17,661
Dividends
$5,979
$5,968
Inventories
$1,383
$1,846
other key financial measures .
the following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 -in millions : .
-1 deferred revenue decreased primarily due to the adoption of asc 606 in the beginning of our first quarter of fiscal 2019 .
see note 2 to the consolidated financial statements for the impact of this adoption .

Question: What was the change in inventories between 2018 and 2019?
Answer: -463
FY 2019
FY 2018
S$ million
S$ million
Value added from:
Operating revenue
17,372
17,268
Less: Purchases of goods and services
(10,307)
(9,716)
7,065
7,552
Other income
225
259
Interest and investment income (net)
38
45
Share of results of associates (post-tax)
1,563
1,804
Exceptional items (1)
68
1,895
1,894
4,003
Total value added
8,959
11,555
Distribution of total value added
To employees in wages, salaries and benefits
2,597
2,760
To government in income and other taxes
675
703
To providers of capital on:
- Interest on borrowings
393
390
- Dividends to shareholders
2,857
3,346
Total distribution
6,522
7,199
Retained in business
Depreciation and amortisation
2,222
2,250
Retained profits
238
2,127
Non-controlling interests
(23)
(21)
2,437
4,356
Total value added
8,959
11,555
Average Number of employees
24,071
25,614
group value added statements .
note : -1 fy 2018 included the gain on disposal of economic interest in netlink trust of s $ 2 .
03 billion .

Question: What was the value of retained profits in FY 2018?
Answer: 2,127
December 31,
December 31,
2019
2018
United States
$35,964
$5,525
Japan
2,689
1,108
Other
2,017
629
Total
$40,670
$7,262
geographic information .
the following table is a summary of our long-lived assets which include property and equipment net and right of use assets based on the physical location of the assets -in thousands : .

Question: What is the total amount of long-lived asset in Japan in both 2018 and 2019?
Answer: 3797
December 31, 2019
Gross Cost
Accumulated Depreciation
Net Cost
Land
78
—
78
Buildings
905
(505)
400
Facilities & leasehold improvements
3,193
(2,762)
431
Machinery and equipment
15,336
(12,790)
2,546
Computer and R&D equipment
382
(335)
47
Operating lease right-of-use assets
266
(60)
206
Other tangible assets
110
(93)
17
Construction in progress
282
—
282
Total
20,552
(16,545)
4,007
December 31, 2018
Gross Cost
Accumulated Depreciation
Net Cost
Land
79
—
79
Buildings
902
(487)
415
Facilities & leasehold improvements
3,170
(2,748)
422
Machinery and equipment
14,882
(12,582)
2,300
Computer and R&D equipment
381
(334)
47
Other tangible assets
123
(93)
30
Construction in progress
202
—
202
Total
19,739
(16,244)
3,495
the line “ construction in progress ” in the table above includes property plant and equipment under construction and equipment under qualification before operating .
on january 1 2019 the company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant property and equipment .
the impact of the adoption of this new guidance is further described in note 11 .
the depreciation charge was $ 785 million $ 727 million and $ 592 million in 2019 2018 and 2017 respectively .
as described in note 7 the acquisition of norstel resulted in the recognition of property plant and equipment of $ 11 million .

Question: What were the new guidelines adopted by the company on January 1, 2019?
Answer: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment.
2019
2018
£m
£m
Wages and salaries
345.6
325.9
Social security costs
71.6
58.7
Pension costs
21.5
19.3
Total payroll costs
438.7
403.9
5 staff costs and numbers .
the aggregate payroll costs of persons employed by the group were as follows : .

Question: What was the percentage change in social security costs in 2019 from 2018?
Answer: 21.98
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2019
2018
Asia Pacific
Travel
$6,274
$7,351
Local
216
508
Total Asia Pacific revenues
6,490
7,859
Europe
Travel
32,081
30,856
Local
4,817
5,293
Total Europe revenues
36,898
36,149
North America
Travel
57,863
56,145
Local
10,161
11,169
Total North America revenues
68,024
67,314
Consolidated
Travel
96,218
94,352
Local
15,194
16,970
Total revenues
$111,412
111,322
the following table sets forth the breakdown of revenues by category and segment .
travel revenue includes travel publications -top 20 website newsflash travelzoo network getaway vouchers and hotel platform .
local revenue includes local deals vouchers and entertainment offers -vouchers and direct bookings -in thousands .
revenue by geography is based on the billing address of the advertiser .
long-lived assets attributed to the u .
s .
and international geographies are based upon the country in which the asset is located or owned .

Question: What is the total Europe revenues in 2019 and 2018 respectively?
Answer: 36,898 36,149
Fiscal years ended July 31,
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used in investing activities
$(301,433)
$(537,584)
Net cash provided by financing activities
$3,954
$573,000
cash flows .
our cash flows from operations are significantly impacted by timing of invoicing and collections of accounts receivable and annual bonus payments as well as payments of payroll payroll taxes and other taxes .
we expect that we will continue to generate positive cash flows from operations on an annual basis although this may fluctuate significantly on a quarterly basis .
in particular we typically use more cash during the first fiscal quarter ended october 31 as we generally pay cash bonuses to our employees for the prior fiscal year during that period and pay seasonally higher sales commissions from increased customer orders booked in our fourth fiscal quarter .
we believe that our existing cash and cash equivalents and sources of liquidity will be sufficient to fund our operations for at least the next 12 months .
our future capital requirements will depend on many factors including our rate of revenue growth the expansion of our sales and marketing activities the timing and extent of our spending to support our research and development efforts investments in cloud infrastructure and operating costs and expansion into other markets .
we also may invest in or acquire complementary businesses applications or technologies which may require the use of significant cash resources and / or additional financing .
the following summary of cash flows for the periods indicated has been derived from our consolidated financial statements included elsewhere in this annual report on form 10-k -in thousands : .

Question: What was the Net cash provided by operating activities in 2019 and 2018 respectively?
Answer: $116,126 $140,459
December 31,
December 31,
2019
2018
Recipes
$ 44
$ 44
Customer lists and other customer related intangibles
4,529
4,529
Customer relationships
985
985
Trade names
2,248
2,248
Formula
438
438
8,244
8,244
Accumulated amortization
(8,092 )
(7,900 )
Intangible assets, net
$ 152
$ 344
finite-lived intangible assets .
other intangible assets net consisted of the following : .
the remaining $ 152 of intangible asset at december 31 2019 is expected to be amortized in 2020 .

Question: What is the average value of trade names for both 2018 and 2019?
Answer: 2248
($ in millions)
($ in millions)
($ in millions)
Percent
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Licensing of intellectual property including royalty-based fees
$367
$723
(43.2)%
Custom development income
246
275
(10.5)
Sales/other transfers of intellectual property
34
28
22.6
Total
$648
$1,026
(36.9)%
intellectual property and custom development income .
licensing of intellectual property including royalty-based fees decreased 49 .
2 percent in 2019 compared to 2018 .
this was primarily due to a decline in new partnership agreements compared to the prior year .
the timing and amount of licensing sales or other transfers of ip may vary significantly from period to period depending upon the timing of licensing agreements economic conditions industry consolidation and the timing of new patents and know-how development .

Question: What was the Licensing of intellectual property including royalty-based fees average?
Answer: 545
TOTAL AVAILABLE
DRAWN
LETTERS OF CREDIT
COMMERCIAL PAPER OUTSTANDING
NET AVAILABLE
Committed credit facilities
Unsecured revolving and expansion credit facilities (1) (2)
4,000
–
–
1,951
2,049
Other
106
–
106
–
–
Total committed credit facilities
4,106
–
106
1,951
2,049
Total non-committed credit facilities
1,939
–
1,059
–
880
Total committed and non-committed credit facilities
6,045
–
1,165
1,951
2,929
credit facilities .
bell canada may issue notes under its canadian and u .
s .
commercial paper programs up to the maximum aggregate principal amount of $ 3 billion in either canadian or u .
s .
currency provided that at no time shall such maximum amount of notes exceed $ 4 billion in canadian currency which equals the aggregate amount available under bell canada ’ s committed supporting revolving and expansion credit facilities as at december 31 2019 .
the total amount of the net available committed revolving and expansion credit facilities may be drawn at any time .
the table below is a summary of our total bank credit facilities at december 31 2019 .
-1 bell canada ’ s $ 2 .
5 billion and additional $ 500 million committed revolving credit facilities expire in november 2024 and november 2020 respectively and its $ 1 billion committed expansion credit facility expires in november 2022 .
bell canada has the option subject to certain conditions to convert advances outstanding under the additional $ 500 million revolving credit facility into a term loan with a maximum one-year term .
-2 as of december 31 2019 bell canada ’ s outstanding commercial paper included $ 1502 million in u .
s .
dollars - $ 1951 million in canadian dollars .
all of bell canada ’ s commercial paper outstanding is included in debt due within one year .

Question: What is Bell Canada's outstanding commercial paper in 2019?
Answer: $1,502 million in U.S. dollars ($1,951 million in Canadian dollars)
Year ended March 31,
Year ended March 31,
Year ended March 31,
Year ended March 31,
Year ended March 31,
(In thousands, except per share data)
2019
2018
2017
2016
2015
Operating results
Net revenue
$140,842
$127,360
$127,678
$120,366
$103,514
Gross profit
73,880
64,417
63,785
68,106
60,081
Operating loss
(13,081)
(12,080)
(11,408)
(4,313)
(12,467)
Operating loss, net of taxes
(13,164)
(8,350)
(11,721)
(3,765)
(11,497)
Net loss
$(13,164)
$(8,350)
$(11,721)
$(3,765)
$(11,497)
Per share data (1)
Basic and diluted
Net loss
$(0.57)
$(0.37)
$(0.52)
$(0.17)
$(0.51)
Weighted-average shares outstanding - basic and diluted
23,037
22,801
22,615
22,483
22,338
Balance sheet data at year end
Cash and cash equivalents
$40,771
$39,943
$49,255
$60,608
$75,067
Working capital
20,707
19,343
27,183
41,401
54,407
Total assets
163,591
157,207
167,305
185,157
181,525
Total debt
57
177
237
333
189
Total shareholders’ equity
100,622
108,431
113,669
123,473
124,188
item 6 .
selected financial data .
the following selected consolidated financial and operating data was derived from our audited consolidated financial statements .
the selected financial data should be read in conjunction with the consolidated financial statements and notes thereto and item 7 contained in part ii of this annual report .
-1 when a loss is reported the denominator of diluted earnings per share cannot be adjusted for the dilutive impact of share-based compensation awards because doing so would be anti-dilutive .
in addition when a loss from continuing operations is reported adjusting the denominator of diluted earnings per share would also be anti-dilutive to the loss per share even if the entity has net income after adjusting for a discontinued operation .
therefore for all periods presented basic weighted-average shares outstanding were used in calculating the diluted net loss per share .

Question: What is the average operating loss for 2018 and 2019?
Answer: -12580.5
USDm
2019
2018
2017
Analysis as of 31 December of freight receivables:
Gross freight receivables:
Not yet due
39.8
44.0
25.5
Due < 30 days
22.5
18.8
26.0
Due between 30 and 180 days
25.3
20.5
18.4
Due > 180 days
6.0
4.4
2.7
Total gross
93.6
87.7
72.6
Allowance for expected credit loss
3.7
1.7
1.3
Total net
89.9
86.0
71.3
note 10 – freight receivables .
as of 31 december 2019 freight receivables included receivables at a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m that are individually determined to be impaired to a value of usd 0 .
0m -2018 : usd 0 .
0m 2017 : usd 0 .
0m .
management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses which permits the use of the lifetime expected loss provision for all trade receivables .
expected credit loss for receivables overdue more than 180 days is 25 % -100 % depending on category .
expected credit loss for receivables overdue more than one year is 100 % .

Question: As of 2019, what did freight receivables include?
Answer: receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m)