FangyuLei/tatqa huggingface dataset:
FY19
FY18
Change
$M
$M
%
Statutory measures
Revenue
710.6
639.0
11.2
Profit / (Loss) before taxation
53.6
(41.0)
nm
Net cash flow from operating activities
142.9
147.7
(3.2)
Alternative performance measures2
Billings
760.3
768.6
(1.1)
Cash EBITDA
167.9
199.2
(15.7)
Adjusted operating profit
109.0
58.3
87.0
Unlevered free cash flow
123.8
139.6
(11.3)
the group made an operating profit of $ 60 .
9 million in the year and adjusted operating profit increased by $ 50 .
7 million to $ 109 .
0 million primarily as a result of strong revenue growth .
this year ' s result benefited from a foreign exchange gain of $ 1 .
5 million compared to a foreign exchange loss of $ 6 .
9 million in the prior-year .
the group ’ s profit before taxation increased by $ 94 .
6 million to $ 53 .
6 million from a loss of $ 41 .
0 million in the prior-year primarily as a consequence of the $ 80 .
6 million improvement in operating profit supported by a $ 13 .
4 million reduction in finance expenses .
finance expenses benefited from foreign exchange gains in the current year resulting from the strengthening of both sterling and the euro against the us dollar compared to foreign exchange losses in the prior-year .
the group ’ s profit for the year increased by $ 87 .
8 million to $ 26 .
9 million in the year-ended 31 march 2019 which given only a small increase in the year-on-year income tax charge was primarily attributable to the improvement in the profit before taxation .
cash flow from operating activities remained strong at $ 142 .
9 million reduced by $ 4 .
8 million from $ 147 .
7 million in the prior-year .
the small overall decrease was due to an increase in overheads partially offset by a reduction in the cashflow outflow on exceptional items and an improved use of working capital .
unlevered free cashflow decreased by $ 15 .
8 million to $ 123 .
8 million representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items .
the table below presents the group ’ s financial highlights on a reported basis : .
1 restated for the adoption of ifrs 15 and change in accounting policy in respect of research and development expenditure tax credit scheme and provision for interest on uncertain tax positions as explained in note 2 of the financial statements .
2 definitions and reconciliations of non-gaap measures are included in note 5 of the financial statements .

Question: What was the average revenue in 2018 and 2019?
Answer: 674.8
2019
2018
2017
Currency translation losses, net of reclassification adjustments
$(90.9)
$(94.7)
$(98.6)
Derivative adjustments, net of reclassification adjustments
34.0
1.0
(1.1)
Unrealized gains (losses) on available-for-sale securities
—
0.6
(0.3)
Pension and post-employment benefit obligations, net of reclassification adjustments
(53.4)
(17.4)
(112.9)
Accumulated other comprehensive loss 1
$(110.3)
$(110.5)
$(212.9)
comprehensive income — comprehensive income includes net income currency translation adjustments certain derivative-related activity changes in the value of available-for-sale investments -prior to the adoption of accounting standards update - " asu " 2016-01 and changes in prior service cost and net actuarial gains -losses from pension -for amounts not in excess of the 10 % " corridor " and postretirement health care plans .
on foreign investments we deem to be essentially permanent in nature we do not provide for taxes on currency translation adjustments arising from converting an investment denominated in a foreign currency to u .
s .
dollars .
when we determine that a foreign investment as well as undistributed earnings are no longer permanent in nature estimated taxes will be provided for the related deferred tax liability -asset if any resulting from currency translation adjustments .
the following table details the accumulated balances for each component of other comprehensive income net of tax : .
1 net of unrealized gains on available-for-sale securities reclassified to retained earnings as a result of the adoption of asu 2016-01 in fiscal 2019 and net of stranded tax effects from change in tax rate as a result of the early adoption of asu 2018-02 in fiscal 2018 in the amount of $ 0 .
6 million and $ 17 .
4 million respectively .
notes to consolidated financial statements - -continued fiscal years ended may 26 2019 may 27 2018 and may 28 2017 -columnar dollars in millions except per share amounts .

Question: What is the percentage change of accumulated other comprehensive loss in 2018 compared to 2017?
Answer: -48.1
K operations
2019
2018
Biogas (MWh)
17,045
15,958
Natural gas (MWh)
238,081
278,849
PG (MWh)
866
1,513
Fuel oils (MWh)
580
648
Coal (MWh)
0
0
Electricity (MWh)
195,796
196,965
Heat and steam (MWh)
212,482
272,985
Total energy (MWh)(a)
408,280
469,950
Total Scope 1 emissions (tonnes CO2e)
48,178
56,533
Total Scope 2 emissions (tonnes COe)(b)2
702
3,067
streamlined energy and carbon reporting .
we have decided to voluntarily comply with the uk government ’ s streamlined energy and carbon reporting -secr policy a year early .
the table below represents unilever ’ s energy use and associated ghg emissions from electricity and fuel in the uk for the 2018 and 2019 reporting years -1 october to 30 september with scope calculations aligned to the greenhouse gas protocol .
the scope of this data includes 8 manufacturing sites and 11 non-manufacturing sites based in the uk .
the uk accounts for 5 % of our global total scope 1 and 2 emissions outlined in our mandatory ghg reporting also on this page .
-a fleet and associated diesel use excluded .
transportation is operated by a third party and accounted for under scope 3 .
-b carbon emission factors for grid electricity calculated according to the marketbased method ' .
for further information on energy efficiency measures taken to reduce our carbon emissions please see page 19 .

Question: In which scope is transportation included?
Answer: Scope 3
2019 NUMBER
2018 NUMBER
Outstanding at the beginning of the period
768,806
3,384,696
Granted during the period
-
-
Forfeited during the period
(768,806)
(2,615,890)
Exercised during the period
-
-
Outstanding at the end of the period
-
768,806
5 .
2 employee share plans -continued .
fy2019 fy2018 & fy2017 offer under lti plan .
each lti plan share is offered subject to the achievement of the performance measure which is tested once at the end of the performance period .
the lti plans will be measured against one performance measure – relative total shareholder return -tsr .
lti plan shares that do not vest after testing of the relevant performance measure lapse without retesting .
the shares will only vest if a certain total shareholder return -tsr relative to the designated comparator group being the asx small ordinaries index excluding mining and energy companies is achieved during the performance period .
in relation to the offer vesting starts where relative tsr reaches the 50th percentile .
at the 50th percentile 50 % of lti plan shares will vest .
all lti plan shares will vest if relative tsr is above the 75th percentile .
between these points the percentage of vesting increases on a straight-line basis .
summary of shares issued under the fy2017 lti plan .
the following table illustrates the number of and movements in shares issued during the year : .

Question: Which performance measure will the LTI Plans be measured against?
Answer: relative Total Shareholder Return (TSR)
($ in millions)
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Global Business Services external revenue
$16,595*
$16,073*
3.2%
2.3%
Consulting
$7,705
$7,262
6.1%
5.1%
Application Management
7,852
7,821
0.4
(0.5)
Global Process Services
1,037*
990*
4.8
4.7
global business services .
* recast to reflect segment changes .
global business services revenue increased compared to 2017 driven by strong growth in consulting led by key offerings in digital global business services revenue increased compared to 2017 driven by strong growth in consulting led by key offerings in digital and cloud application where the business has brought together technology and industry expertise to help clients on their digital journey .
gps grew year to year while application management revenue was flat as reported and declined adjusted for currency compared to 2017 .
while we continued to help clients move to the cloud with offerings such as cloud migration factory and cloud application development there were continued declines in the more traditional application management engagements .
within gbs cloud revenue of $ 4 .
7 billion grew 20 percent as reported and 19 percent adjusted for currency compared to the prior year .

Question: What is the increase / (decrease) in the Global Business Services external revenue from 2017 to 2018?
Answer: 522
2019
2018
2017
Depreciation:      
AMER 
$22,531
$21,224
$19,694
APAC 
16,905
15,954
15,588
EMEA 
6,105
6,054
5,467
Corporate 
5,344
4,863
4,581
50,885
48,095
45,330
Capital expenditures:
AMER
$42,459
$17,690
$18,111
APAC
33,454
33,018
13,816
EMEA
5,186
7,923
5,748
Corporate
9,501
4,149
863
$90,600
$62,780
$38,538
11 .
reportable segments geographic information and major customers .
reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker or group in assessing performance and allocating resources .
the company uses an internal management reporting system which provides important financial data to evaluate performance and allocate the company ’ s resources on a regional basis .
net sales for the segments are attributed to the region in which the product is manufactured or the service is performed .
the services provided manufacturing processes used class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments .
a segment ’ s performance is evaluated based upon its operating income -loss .
a segment ’ s operating income -loss includes its net sales less cost of sales and selling and administrative expenses but excludes corporate and other expenses .
corporate and other expenses fiscal 2019 and the $ 13 .
5 million one-time employee bonus paid to full-time non-executive employees during fiscal 2018 due to the company ' s ability to access overseas cash as a result of tax reform -the " one-time employee bonus " .
these costs are not allocated to the segments as management excludes such costs when assessing the performance of the segments .
inter-segment transactions are generally recorded at amounts that approximate arm ’ s length transactions .
the accounting policies for the segments are the same as for the company taken as a whole .
information about the company ’ s three reportable segments for fiscal 2019 2018 and 2017 is as follows -in thousands : .

Question: What was the change in Corporate Depreciation between 2018 and 2019?
Answer: 481
$ million
2019
%
2018
%
Networks & Security
232.3
72.6
205.3
72.0
Lifecycle Service Assurance
88.6
79.7
87.9
77.9
Connected Devices
47.7
65.8
51.3
64.9
368.6
73.2
344.5
72.2
gross margin .
the group achieved further gross margin expansion in 2019 with an increase of 1 .
0 percentage points to 73 .
2 per cent from 72 .
2 per cent in 2018 .
this followed an increase of 0 .
7 percentage points last year .
once again all the operating segments achieved an improvement in gross margin benefiting from new product launches and a higher proportion of software sales .

Question: What was the percentage change in the amount of gross profits?
Answer: 7
2019
% of Net Sales
2018
% of Net Sales
NorthAmerica
$ 871,114
14.5%
$732,695
13.7%
EMEA
$227,083
14.9%
$221,467
14.5%
APAC
$39,901
22.1%
$39,556
21.2%
Consolidated
$1,138,098
14.7%
$993,718
14.0%
gross profit .
gross profit increased 15 % or $ 144 .
4 million in 2019 compared to 2018 with gross margin increasing approximately 70 basis points to 14 .
7 % of net sales .
our gross profit and gross profit as a percent of net sales by operating segment for 2019 and 2018 were as follows -dollars in thousands : .
north america ’ s gross profit in 2019 increased 19 % compared to 2018 and as a percentage of net sales gross margin increased by approximately 80 basis points year over year .
the year over year net increase in gross margin was primarily attributable to the following : .
• a net increase in product margin which includes partner funding and freight of 30 basis points year over year .
this increase was due primarily to improvements in hardware and software product margin partially as a result of improvements in core business margins on product net sales and also as a result of pcm .
• services margin improvement year over year of 50 basis points was generated from increased vendor funding cloud solution offerings and referral fees .
in addition there was a 21 basis point improvement in margins from insight delivered services .
emea ’ s gross profit in 2019 increased 3 % -increased 8 % excluding the effects of fluctuating foreign currency exchange rates compared to 2018 .
as a percentage of net sales gross margin increased by approximately 40 basis points year over year .
apac ’ s gross profit in 2019 increased 1 % -increased 6 % excluding the effects of fluctuating foreign currency exchange rates compared to 2018 with gross margin increasing to 22 .
1 % in 2019 from 21 .
2 % in 2018 .
the improvement in gross margin for both emea and apac in 2019 compared to 2018 was due primarily to changes in sales mix to higher margin products and services .

Question: How much did Gross profit increased in 2019 compared to 2018?
Answer: $144.4 million
FOR THE YEAR ENDED DECEMBER 31
2019
2018
DB pension
(193)
(213)
DC pension
(110)
(106)
OPEBs
(3)
(3)
Less:
Capitalized benefit plans cost
59
56
Total post-employment benefit plans service cost included in operating costs
(247)
(266)
Other costs recognized in severance, acquisition and other costs
–
(4)
Total post-employment benefit plans service cost
(247)
(270)
note 24 post-employment benefit plans .
post-employment benefit plans cost .
we provide pension and other benefits for most of our employees .
these include db pension plans dc pension plans and opebs .
we operate our db and dc pension plans under applicable canadian and provincial pension legislation which prescribes minimum and maximum db funding requirements .
plan assets are held in trust and the oversight of governance of the plans including investment decisions contributions to db plans and the selection of the dc plans investment options offered to plan participants lies with the pension fund committee a committee of our board of directors .
the interest rate risk is managed using a liability matching approach which reduces the exposure of the db plans to a mismatch between investment growth and obligation growth .
the longevity risk is managed using a longevity swap which reduces the exposure of the db plans to an increase in life expectancy .
components of post-employment benefit plans service cost .

Question: How is longevity risk managed?
Answer: using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy.
Fiscal Years
Fiscal Years
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441
stock-based compensation expense is recognized in the company ’ s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to january 1 2006 based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance .
the impact on the company ’ s results of operations of recording stock-based compensation expense for fiscal years 2019 2018 and 2017 was as follows -in thousands : .
no stock-based compensation was capitalized or included in inventories at the end of 2019 2018 and 2017 .

Question: What is the total stock-based compensation for the cost of revenue in 2018 and 2019?
Answer: 207
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 Net earnings attributable to common shareholders – basic for 2019?
Answer: 3,040
December 31,
December 31,
2019
2018
Cash
$8.2
$9.5
Cash equivalents
7.2
10.8
Cash and cash equivalents
$15.4
$20.3
cash and cash equivalents .
highly liquid instruments purchased with original maturities of three months or less are considered cash equivalents .
cash equivalents are invested with high credit quality financial institutions and consist of short-term investments such as demand deposit accounts money market accounts money market funds and time deposits .
the carrying amounts of these instruments reported in the consolidated balance sheets approximate their fair value because of their immediate or short-term maturities .
cash and cash equivalents are unrestricted and include the following -in millions : .

Question: What was considered by the company to be cash equivalents?
Answer: Highly liquid instruments purchased with original maturities of three months or less
2019
2018
2017
Notes
€m
€m
€m
(Loss)/profit for the financial year
(7,644)
2,788
(6,079)
Loss from discontinued operations
7
3,535
1,969
4,107
(Loss)/profit for the financial year from continuing operations
(4,109)
4,757
(1,972)
Non-operating expense
7
32
1
Investment income
(433)
(685)
(474)
Financing costs
2,088
1,074
1,406
Income tax expense/(credit)
6
1,496
(879)
4,764
Operating (loss)/profit
(951)
4,299
3,725
Adjustments for:
Share-based payments and other non-cash charges
147
128
95
Depreciation and amortisation
10, 11
9,795
10,409
11,086
Loss on disposal of property, plant and equipment and intangible assets
3
33
36
22
Share of result of equity accounted associates and joint ventures
908
59
(47)
Impairment losses
4
3,525
–
–
Other expense/(income)
148
(213)
(1,052)
(Increase)/decrease in inventory
(131)
(26)
117
(Increase)/decrease in trade and other receivables
14
(31)
(1,118)
308
Increase/(decrease) in trade and other payables
15
739
286
(473)
Cash generated by operations
14,182
13,860
13,781
Net tax paid
(1,131)
(1,118)
(761)
Cash flows from discontinued operations
(71)
858
1,203
Net cash flow from operating activities
12,980
13,600
14,223
18 .
reconciliation of net cash flow from operating activities .
the table below shows how our -loss / profit for the year from continuing operations translates into cash flows generated from our operating activities .

Question: What does the table below show?
Answer: how our (loss)/profit for the year from continuing operations translates into cash flows generated from our operating activities
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Depreciation of property, plant and equipment
11.8
11.6
Amortisation of intangible assets
16.9
25.2
Research and development expenditure
(143.9)
(140.3)
Operating lease rentals:
Property
14.0
12.5
Other
1.6
1.6
Pension scheme contributions
8.9
8.4
Impairment of trade receivables
0.6
0.6
Net foreign currency differences
(1.5)
6.9
9 profit / -loss on ordinary activities .
the profit -2018 : loss on ordinary activities before taxation is stated after charging : .

Question: What was the change in the amount of Property in 2019 from 2018?
Answer: 1.5
For the year ended
2019
2019
2018
2018
2017
2017
CNBU
$4,645
47%
$9,773
64%
$3,755
44%
MBU
2,606
41%
3,033
46%
927
21%
SBU
(386)
(10)%
964
19%
552
12%
EBU
923
29%
1,473
42%
975
36%
All Other
13
18%
—
—%
23
35%
$7,801
$15,243
$6,232
operating income -loss by business unit .
percentages reflect operating income -loss as a percentage of revenue for each business unit .
cnbu operating income for 2019 decreased from 2018 primarily due to declines in pricing and higher r & d costs partially offset by cost reductions .
mbu operating income for 2019 decreased from 2018 primarily due to declines in pricing partially offset by increases in sales of high-value managed nand products and manufacturing cost reductions .
sbu operating margin for 2019 declined from 2018 primarily due to declines in pricing which were partially offset by manufacturing cost reductions and increases in sales volumes .
sbu operating results for 2019 and 2018 were adversely impacted by the underutilization charges at imft .
ebu operating income for 2019 decreased from 2018 as a result of declines in pricing and higher r & d costs partially offset by manufacturing cost reductions and increases in sales volumes .
cnbu operating income for 2018 improved from 2017 primarily due to improved pricing and higher sales volumes resulting from strong demand for our products combined with manufacturing cost reductions .
mbu operating income for 2018 improved from 2017 primarily due to increases in pricing and sales volumes for lpdram products higher sales of high-value managed nand products and manufacturing cost reductions .
sbu operating income for 2018 improved from 2017 primarily due to manufacturing cost reductions enabled by our execution in transitioning to 64-layer tlc 3d nand products and improvements in product mix .
sbu operating income for 2018 was adversely impacted by higher costs associated with imft ' s production of 3d xpoint memory products at less than full capacity .
ebu operating income for 2018 increased as compared to 2017 as a result of increases in average selling prices manufacturing cost reductions and increases in sales volumes partially offset by higher r & d costs .

Question: How much difference in the total operating income in 2018 compared to in 2017?
Answer: 9011
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
U.S.
$1,979.6
$1,723.9
1,504.5
International
1,008.5
936.2
727.4
$2,988.1
$2,660.1
$2,231.9
18 .
geographic information .
revenue by geography is based on the customer ' s billing address and was as follows : .
no individual international country represented more than 10 % of total revenue in any period presented .

Question: How do they determine the geographic location of revenue earned?
Answer: based on the customer's billing address
($ in millions)
($ in millions)
($ in millions)
At December 31:
2019
2018
Capitalized costs to obtain a contract
$  609
$  717
Deferred costs to fulfill a contract
Deferred setup costs
1,939
2,085
Other deferred fulfillment costs
1,820
2,173
Total deferred costs (1)
$4,368
$4,975
-1 of the total deferred costs $ 1896 million was current and $ 2472 million was noncurrent at december 31 2019 and $ 2300 million was current and $ 2676 million was noncurrent at december 31 2018 .
the amount of total deferred costs amortized during the year ended december 31 2019 was $ 3836 million and there were no material impairment losses incurred .
refer to note a “ significant accounting policies ” for additional information on deferred costs to fulfill a contract and capitalized costs of obtaining a contract .

Question: What is the average of Capitalized costs to obtain a contract?
Answer: 663