FangyuLei/tatqa huggingface dataset:
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Trade accounts receivable
74,021
95,541
Allowance for doubtful accounts
(6,759)
(6,497)
67,262
89,044
Other accounts receivable
8,390
8,250
75,652
97,294
the corporation is also exposed to credit risk in relation to its trade accounts receivable .
to mitigate such risk the corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer .
the corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts .
the doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder .
factors such as the current economic conditions forward-looking macroeconomic data and historical information -number of overdue days of the customer ’ s balance outstanding as well as the customer ’ s collection history are examined .
the corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk .
the corporation has credit policies in place and has established various credit controls including credit checks deposits on accounts and advance billing and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms .
since the corporation has a large and diversified clientele dispersed throughout its market areas in canada and the united states there is no significant concentration of credit risk .
the following table provides further details on trade and other receivables net of allowance for doubtful accounts : .

Question: What is the basis for the doubtful accounts receivable calculation?
Answer: The doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder.
Fiscal year ended January 31,
Fiscal year ended January 31,
Fiscal year ended January 31,
2019
2018
2017
(in millions)
(in millions)
(in millions)
Interest and investment expense, net
$(52.1)
$(34.5)
$(29.7)
Gain (loss) on foreign currency
5.1
(3.3)
(3.3)
Gain (loss) on strategic investments
12.5
(16.4)
0.3
Other income
16.8
6.0
8.5
Interest and other expense, net
$(17.7)
$(48.2)
$(24.2)
interest and other expense net .
the following table sets forth the components of interest and other expense net : .
interest and other expense net positively changed by $ 30 .
5 million during fiscal 2019 as compared to fiscal 2018 primarily driven by curtailment gains on our pension plans mark-to-market gains on certain of our privately-held strategic investments realized gains on sales of strategic investments offset by an increase in interest expense resulting from our term loan entered into on december 17 2018 in aggregate principal amount of $ 500 million and mark-to-market losses on marketable securities .
interest and other expense net increased $ 24 .
0 million during fiscal 2018 as compared to fiscal 2017 primarily related to increases in impairment losses on certain of our privately-held strategic investments and interest expense resulting from our june 2017 issuance of $ 500 .
0 million aggregate principal amount of 3 .
5 % notes due june 15 2027 .
interest expense and investment income fluctuates based on average cash marketable securities and debt balances average maturities and interest rates .
gains and losses on foreign currency are primarily due to the impact of re-measuring foreign currency transactions and net monetary assets into the functional currency of the corresponding entity .
the amount of the gain or loss on foreign currency is driven by the volume of foreign currency transactions and the foreign currency exchange rates for the year .

Question: How much did net interest and investment expense increase over fiscal year ending January 31, 2019?
Answer: 51.01
(Amounts in thousands, except per share data and percentages)
2019
2018
2017
Bookings
$1,002,320
$2,779,782
$1,234,013
Backlog
$3,400,952
$4,064,451
$2,536,499
Sales
$1,496,475
$1,202,898
$1,107,709
Sales growth %
24%
9%
Research & development
$50,132
$52,398
$52,652
Operating income
$86,237
$24,382
$2,628
Net income (loss) per share, continuing operations attributable to Cubic
$1.67
$0.29
$(0.95)
Adjusted EBITDA (1)
$146,594
$104,561
$87,470
Adjusted EBITDA growth %
40%
20%
Adjusted earnings per share (1)
$3.13
$2.19
$1.62
Adjusted earnings per share growth %
43%
35%
Cash dividend per share
$0.27
$0.27
$0.27
Long-term debt, inclusive of current portion
$199,824
$199,793
$199,761
financial and operating highlights .
continuing operations .
-1 see reconciliation of gaap to non-gaap financial measures tables in management ’ s discussion and analysis of financial condition and results of operations in the form 10-k .

Question: What is the cash dividend per share in 2019?
Answer: $0.27
2018
2019
METRO
86,239
82,979
METRO Germany
11,816
11,760
METRO Western Europe (excl.Germany)
24,073
24,044
METRO Russia
13,884
12,288
METRO Eastern Europe (excl.Russia)
28,264
27,589
METRO Asia
8,202
7,298
Others
6,916
7,067
METROAG
863
837
Total
94,018
90,883
development of employee numbers by segments .
full-time equivalents1 as of the closing date of 30 / 9 .
1 excluding metro china .

Question: What was the change in METRO AG in 2019 from 2018?
Answer: -26
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
172,120
166,181
3.6
3.6
(73)
American broadband services
115,523
109,937
5.1
4.1
1,057
Inter-segment eliminations and other
(12,033)
(12,707)
(5.3)
(5.3)
2
275,610
263,411
4.6
4.3
986
adjusted ebitda .
-1 for the three-month period ended august 31 2019 the average foreign exchange rate used for translation was 1 .
3222 usd / cdn .
-2 fiscal 2018 was restated to comply with ifrs 15 and to reflect a change in accounting policy as well as to reclassify results from cogeco peer 1 as discontinued operations .
for further details please consult the " accounting policies " and " discontinued operations " sections .
-3 fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1 .
3100 usd / cdn .
fiscal 2019 fourth-quarter adjusted ebitda increased by 4 .
6 % -4 .
3 % in constant currency as a result of : • an increase in the american broadband services segment mainly as a result of strong organic growth combined with the impact of the fiberlight acquisition ; and • an increase in the canadian broadband services segment resulting mainly from a decline in operating expenses .

Question: What was the exchange rate in 2019?
Answer: 1.3222 USD/CDN.
Product Category 
Fiscal Year 2019
Fiscal Year 2018 
Fiscal Year 2017
Fresh, vacuum-sealed chicken
$1,310.2
$1,139.3
$1,339.1
Fresh, chill-packed chicken
1,137.7
1,158.3
1,044.7
Fresh, ice-packed chicken 
511.5
503.6
547.1
Prepared chicken 
240.8
207.6
170.8
Frozen chicken 
213.0
211.5
223.9
Other 
27.1
15.7
16.6
Total net sales 
$3,440.3
$3,236.0
$3,342.2
2 .
disaggregation of revenue .
the following table disaggregates our net sales by product category -in millions : .

Question: What is the average net sales from Fresh, chill-packed chicken for fiscal years 2019 to 2017?
Answer: 1113.57
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
$ 8,300
$ 6,050
Hedged with debt derivatives
$ 8,300
$ 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 percentage of US dollar-denominated senior notes and debentures are hedged for accounting and economic purposes?
Answer: 100%
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Restructuring costs:
Cubic Transportation Systems
$  3.2
$  0.4
$  0.4
Cubic Mission Solutions
—
0.2
—
Cubic Global Defense
3.3
1.3
0.9
Unallocated corporate expenses
8.9
3.1
1.0
Total restructuring costs
$  15.4
$  5.0
$  2.3
note 19 — restructuring .
in 2019 we initiated projects to restructure and modify our supply chain strategy functional responsibilities methods capabilities processes and rationalize suppliers with the goal of reducing ongoing costs and increasing the efficiencies of our worldwide procurement organization .
the majority of the costs associated with these restructuring activities are related to consultants that we have engaged in connection with these efforts and such costs have been recognized by our corporate entity .
the total costs of this restructuring project are expected to exceed amounts incurred to date by $ 0 .
9 million and these efforts are expected to be completed early in fiscal 2020 .
also in fiscal 2019 our cts and cgd segments incurred restructuring charges consisting primarily of employee severance costs related to headcount reductions initiated to optimize our cost positions .
the total costs of each of these restructuring plans initiated thus far are not expected to be significantly greater than the charges incurred to date .
our fiscal 2018 restructuring activities related primarily to expenses incurred by our corporate entity to establish a north american shared services center .
our fiscal 2017 restructuring activities included corporate efforts to increase the centralization and efficiency of our manufacturing processes as well as restructuring charges incurred by our cgd businesses related to the elimination of a level of management in the cgd simulator business .
restructuring charges incurred by our business segments were as follows -in millions : .

Question: What is the change in the amount of total restructuring costs in 2019 from 2018?
Answer: 10.4
€ million
2017/2018
2018/2019
Services provided
8
8
Associates
5
5
Joint ventures
3
3
Miscellaneous related parties
0
0
Services received
96
93
Associates
78
76
Joint ventures
8
7
Miscellaneous related parties
10
10
Receivables from services provided, as of 30/9
0
0
Associates
0
0
Joint ventures
0
0
Miscellaneous related parties
0
0
Liabilities from goods/services received as of 30/9
1
1
Associates
0
0
Joint ventures
0
0
Miscellaneous related parties
1
1
49 .
notes on related parties .
in financial year 2018 / 19 metro maintained the following business relations to related companies : .
transactions with associated companies and other related parties .
the services received totalling € 93 million -2017 / 18 : € 96 million that metro companies received from associates and other related parties in financial year 2018 / 19 consisted mainly of real estate leases in the amount of € 79 million -2017 / 18 : € 80 million thereof € 76 million from associates ; -2017 / 18 : € 78 million and the rendering of services in the amount of € 15 million -2017 / 18 : € 16 million thereof € 7 million from joint ventures ; -2017 / 18 : € 8 million .
other future financial commitments in the amount of € 667 million -2017 / 18 : € 719 million consist of tenancy agreements with the following associated companies : opci fwp france opci fws france habib metro pakistan and the mayfair group .
in financial year 2018 / 19 metro companies provided services to companies belonging to the group of associates and related parties in the amount of € 8 million -2017 / 18 : € 8 million .
a dividend of € 38 million has been paid out to a shareholder with significant influence .
business relations with related parties are based on contractual agreements providing for arm ’ s length prices .
as in financial year 2017 / 18 there were no business relations with related natural persons and companies of management in key positions in financial year 2018 / 19 .
related persons -compensation for management in key positions .
the management in key positions consists of members of the management board and the supervisory board of metro ag .
thus the expenses for members of the management board of metro ag amounted to € 6 .
9 million -2017 / 18 : € 5 .
2 million for short-term benefits and € 3 .
7 million -2017 / 18 : € 7 .
0 million for post-employment benefits .
thereof an amount of € 3 .
0 million relates to termination benefits paid in financial year 2018 / 19 .
the expenses for existing compensation programmes with long-term incentive effect in financial year 2018 / 19 calculated in accordance with ifrs 2 amounted to € 2 .
6 million -2017 / 18 : € 0 .
7 million .
the short-term compensation for the members of the supervisory board of metro ag amounted to € 2 .
2 million -2017 / 18 : € 2 .
2 million .
the total compensation for members of the management board in key positions in financial year 2018 / 19 amounted to € 15 .
4 million -2017 / 18 : € 15 .
1 million .

Question: What was the change in services received in FY2019 from FY2018?
Answer: -3
2019
2018
£ million
£ million
Work in progress
0.7
0.6
Finished goods¹
3.2
3.9
3.9
4.5
8 .
stocks .
note .
1 .
finished goods in 2018 includes £ 2 .
2 million relating to deferred costs which has been reclassified from prepayments ; see note 1 for further details .
there were no stock write-downs recognised in the period -2018 nil and there were no reversals of prior period stock write-downs -2018 nil .
no stock is carried at fair value less costs to sell -2018 nil .

Question: In which year was the amount of work in progress larger?
Answer: 2019
U.S.Pension Plans
Non-U.S.Pension Plans
Unrecognized Loss
Unrecognized Loss
Balance at January 1, 2018
$75,740
$1,898
Amortization of retirement benefits, net of tax
(4,538)
(126)
Settlements
—
—
Net actuarial gain
6,732
196
Foreign exchange impact
—
(52)
Tax impact due to implementation of ASU 2018-02
17,560
—
Balance at January 1, 2019
$95,494
$1,916
Amortization of retirement benefits, net of tax
(4,060)
(138)
Net actuarial (loss) gain
(2,604)
78
Foreign exchange impact
—
44
Balance at December 31, 2019
$88,830
$1,900
notes to consolidated financial statements -in thousands except for share and per share data .
we have also recorded the following amounts to accumulated other comprehensive loss for the u .
s .
and non-u .
s .
pension plans net of tax : .

Question: What was the difference between the Amortization of retirement benefits, net of tax between U.S. and Non-U.S. Pension Plans in 2019?
Answer: -3922
VAS
FinTech and Business Services
Online Advertising
Others
Total
RMB’Million
RMB’Million
RMB’Million
RMB’Million
RMB’Million
Segment revenues
199,991
101,355
68,377
7,566
377,289
Gross profit
105,905
27,524
33,517
587
167,533
Depreciation
3,461
6,669
2,065
108
12,303
Amortisation
14,710
–
9,977
3,115
27,802
-a description of segments and principal activities -continued the chief operating decision-makers assess the performance of the operating segments mainly based on segment revenue and gross profit of each operating segment .
the selling and marketing expenses and general and administrative expenses are common costs incurred for these operating segments as a whole and therefore they are not included in the measure of the segments ’ performance which is used by the chief operating decisionmakers as a basis for the purpose of resource allocation and assessment of segment performance .
interest income other gains / -losses net finance income / -costs net share of profit / -loss of associates and joint ventures and income tax expense are also not allocated to individual operating segment .
there were no material inter-segment sales during the years ended 31 december 2019 and 2018 .
the revenues from external customers reported to the chief operating decision-makers are measured in a manner consistent with that applied in the consolidated income statement .
other information together with the segment information provided to the chief operating decision-makers is measured in a manner consistent with that applied in these consolidated financial statements .
there were no segment assets and segment liabilities information provided to the chief operating decision-makers .
the segment information provided to the chief operating decision-makers for the reportable segments for the years ended 31 december 2019 and 2018 is as follows : .

Question: How much is the VAS depreciation?
Answer: 3,461
Fiscal Year 2018
Fiscal Year 2018
Fiscal Year 2018
Fiscal Year 2018
Three Months Ended
Three Months Ended
Three Months Ended
Three Months Ended
(in thousands, except for per share data)
August 31, 2018
May 31, 2018
February 28, 2018
November 30, 2017
Net revenue
$5,771,831
$5,436,952
$5,301,101
$5,585,532
Gross profit(4)
442,147
398,227
397,133
469,285
Operating income(1)(4)(5)
153,896
112,971
129,532
145,754
Net (loss) income(2)(4)(5)
(56,608)
42,702
37,528
63,919
Net (loss) income attributable to Jabil Inc.(2)(4)(5)
$(57,314)
$42,541
$37,308
$63,795
(Loss) earnings per share attributable to the stockholders of Jabil Inc.
Basic
$(0.34)
$0.25
$0.21
$0.36
Diluted
$(0.34)
$0.25
$0.21
$0.35
quarterly results -unaudited .
the following table sets forth certain unaudited quarterly financial information for the 2019 and 2018 fiscal years .
in the opinion of management this information has been presented on the same basis as the audited consolidated financial statements appearing elsewhere and all necessary adjustments -consisting primarily of normal recurring accruals have been included in the amounts stated below to present fairly the unaudited quarterly results when read in conjunction with the audited consolidated financial statements and related notes thereto .
the operating results for any quarter are not necessarily indicative of results for any future period .
-1 includes acquisition and integration charges related to our strategic collaboration with jjmd of $ 17 .
6 million $ 13 .
4 million $ 12 .
8 million $ 8 .
9 million and $ 8 .
1 million for the three months ended august 31 2019 may 31 2019 february 28 2019 november 30 2018 and august 31 2018 respectively .
-2 includes - $ 13 .
3 million $ 111 .
4 million and $ 30 .
9 million of income tax -benefit expense for the three months ended november 30 2018 august 31 2018 and february 28 2018 respectively related to the tax act .
-4 includes a distressed customer charge of $ 6 .
2 million $ 18 .
0 million and $ 14 .
7 million during the three months ended august 31 2019 august 31 2018 and february 28 2018 respectively .
-5 includes $ 32 .
4 million of stock-based compensation expense for the modification of certain performancebased restricted stock units and a one-time cash settled award during the three months ended november 30 2017 .

Question: How much was the income tax (benefit) expense for the three months ended November 30, 2018, August 31, 2018 and February 28, 2018, respectively?
Answer: ($13.3 million) $111.4 million $30.9 million
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
(dollars in millions) Increase/ (Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
2019 vs. 2018
Cost of services 
$15,884
$15,335
$ 549
3.6%
Cost of wireless equipment 
18,219
18,763
(544)
(2.9)
Selling, general and administrative expense 
16,639
15,701
938
6.0
Depreciation and amortization expense 
11,353
11,952
(599)
(5.0)
Total Operating Expenses 
$ 62,095
$ 61,751
$ 344
0.6
operating expenses .
cost of services cost of services increased $ 549 million or 3 .
6 % during 2019 compared to 2018 primarily due to increases in rent expense as a result of adding capacity to the networks to support demand as well as an increase due to the adoption of the new lease accounting standard in 2019 increases in costs related to the device protection package offered to our wireless retail postpaid customers as well as regulatory fees .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program as well as decreases in access costs and roaming .
cost of wireless equipment cost of wireless equipment decreased $ 544 million or 2 .
9 % during 2019 compared to 2018 primarily as a result of declines in the number of wireless devices sold as a result of an elongation of the handset upgrade cycle .
these decrease were partially offset by a shift to higher priced devices in the mix of wireless devices sold .
selling general and administrative expense selling general and administrative expense increased $ 938 million or 6 .
0 % during 2019 compared to 2018 primarily due to increases in sales commission and bad debt expense and an increase in advertising costs .
the increase in sales commission expense during 2019 compared to 2018 was primarily due to a lower net deferral of commission costs as a result of the adoption of topic 606 on january 1 2018 using a modified retrospective approach .
these increases were partially offset by decreases in employee-related costs primarily due to the voluntary separation program .
depreciation and amortization expense depreciation and amortization expense decreased $ 599 million or 5 .
0 % during 2019 compared to 2018 driven by the change in the mix of total verizon depreciable assets and consumer ’ s usage of those assets .

Question: What is the change in Cost of services from 2018 to 2019?
Answer: 549
December 31
December 31
2019
2018
Office furniture
$79
$79
Computer equipment
81
67
Total
160
146
Less accumulated depreciation
(144)
(137)
Total property and equipment, net
$16
$9
note 3 − property and equipment .
our major classes of property and equipment were as follows : .
depreciation expense for the years ended december 31 2019 and 2018 was $ 7 and $ 18 respectively .

Question: What is the total amount spent on computer equipment in 2018 and 2019?
Answer: 148