FangyuLei/tatqa huggingface dataset:
FOR THE YEAR ENDED DECEMBER 31
NOTE
2019
2018
Trade payables and accruals
2,604
2,535
Compensation payable
589
589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1)
26
135
135
Taxes payable
101
129
Derivative liabilities
26
49
27
Severance and other costs payable
35
63
Provisions
23
33
66
CRTC tangible benefits obligation
26
28
38
CRTC deferral account obligation
26
13
16
Other current liabilities
367
343
Total trade payables and other liabilities
3,954
3,941
note 20 trade payables and other liabilities .
-1 represents bce ’ s obligation to repurchase the bce master trust fund ’ s -master trust fund 9 % interest in mlse at a price not less than an agreed minimum price should the master trust fund exercise its put option .
the obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in other expense in the income statements .

Question: What is the change in the amount of provisions in 2019?
Answer: -33
Fiscal Years Ended September
Fiscal Years Ended September
2019
2018
Sales (including excise taxes of $370.2 million and $368.4 million,
$1,392,388,157
$1,322,306,658
Cost of sales
1,308,364,726
1,245,375,460
Gross profit
84,023,431
76,931,198
Selling, general and administrative expenses
72,182,883
66,781,234
Depreciation and amortization
2,617,591
2,318,146
Impairment charges
2,873,269
1,912,877
77,673,743
71,012,257
Operating income
6,349,688
5,918,941
Other expense (income):
Interest expense
1,598,864
1,194,373
Other (income), net
(61,119)
(54,042)
1,537,745
1,140,331
Income from operations before income taxes
4,811,943
4,778,610
Income tax expense
1,609,000
1,164,000
Net income available to common shareholders
$ 3,202,943
$  3,614,610
Basic earnings per share available to common shareholders
$ 5.36
$  5.47
Diluted earnings per share available to common shareholders
$ 5.25
$  5.38
Basic weighted average shares outstanding
597,961
660,925
Diluted weighted average shares outstanding
609,836
672,449
Dividends declared and paid per common share
$ 1.00
$  1.00
consolidated statements of operations .
the accompanying notes are an integral part of these consolidated financial statements .

Question: What is the percentage change in the company's sales between the fiscal years ended September 2018 and 2019?
Answer: 5.3
($ in millions)
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue
$7,604
$8,034
(5.3)%
(4.1)%
Systems Hardware
$5,918
$6,363
(7.0)%
(5.9)%
IBM Z
(1.1)
(0.3)
Power Systems
(13.5)
(12.1)
Storage Systems
(8.9)
(7.6)
Operating Systems Software
1,686
1,671
0.9
2.6
systems revenue of $ 7604 million decreased 5 .
3 percent year to year as reported -4 percent adjusted for currency .
systems hardware revenue of $ 5918 million declined 7 .
0 percent as reported -6 percent adjusted for currency driven primarily by declines in power systems and storage systems .
operating systems software revenue of $ 1686 million grew 0 .
9 percent as reported -3 percent adjusted for currency compared to the prior year .
within systems hardware ibm z revenue decreased 1 .
1 percent as reported but was essentially flat adjusted for currency reflecting the mainframe product cycles .
revenue declined through the first three quarters due to the end of the z14 product cycle but there was strong growth in the fourth quarter driven by z15 shipments .
the z15 ’ s strong performance demonstrates client demand for technology that offers improved data privacy and resiliency in the hybrid cloud environment .
the z15 mainframe ’ s capabilities extend the platform ’ s differentiation with encryption everywhere cloud-native development and instant recovery .
in october we announced openshift for ibm z bringing together the industry ’ s most comprehensive enterprise container and kubernetes platform with the enterprise server platforms of ibm z and linuxone .
ibm z continues to deliver a high-value secure and scalable platform for our clients .
power systems revenue decreased 13 .
5 percent as reported -12 percent adjusted for currency year to year due to the strong performance during the second half of 2018 driven by linux and the introduction of the power9-based architecture in our mid-range and high-end products .
storage systems revenue decreased 8 .
9 percent as reported -8 percent adjusted for currency year to year with improvements in year-to-year performance in the fourth quarter of 2019 driven primarily by the launch of the next generation high-end storage system ds8900 in november .
within systems cloud revenue of $ 2 .
9 billion declined 4 percent as reported and 3 percent adjusted for currency .

Question: What is the increase / (decrease) in Operating Systems Software from 2018 to 2019?
Answer: 15
2019
2018
Net cash provided by (used in) operating activities
$(1,660,796)
$792,555
Net cash used in investing activities
(10,582,086)
(5,686,833)
Net cash provided by financing activities
22,181,528
8,685,739
Net increase in cash and cash equivalents
$9,938,646
$3,791,461
liquidity and capital resources .
as of december 31 2019 we had total current assets of approximately $ 27 .
1 million compared with current liabilities of approximately $ 6 .
1 million resulting in working capital of approximately $ 21 .
0 million and a current ratio of approximately 4 .
4 to 1 .
this compares with the working capital balance of approximately $ 11 .
5 million and the current ratio of 3 .
7 to 1 at december 31 2018 .
this increase in working capital as discussed in more detail below is primarily the result of the capital we raised in 2019 .
following is a table with summary data from the consolidated statement of cash flows for the years ended december 31 2019 and 2018 as presented .
our operating activities used approximately $ 1 .
7 million in the year ended december 31 2019 as compared with approximately $ 0 .
8 million provided by operating activities in the year ended december 31 2018 .
the cash provided in 2018 was the result of our net income and non-cash expenses partially offset by the increased working capital required to support higher revenues .
the cash used in operations in 2019 was the result of increased levels of working capital required to support higher revenue levels expenditures related to growth and costs associated with our acquisition in 2019 .
we used approximately $ 5 .
7 million in investing activities in the year ended december 31 2018 as compared with approximately $ 10 .
6 million used in investing activities in the year ended december 31 2019 .
the majority of the investing activities in 2018 related to our acquisition of carespeak communications in october 2018 .
the majority of investing in activities in 2019 related to our acquisitions of rmdy health inc .
in 2019 as well as a software purchase in 2019 .
financing activities provided $ 8 .
7 million in the year ended december 31 2018 as compared with $ 22 .
2 million in the year ended december 31 2019 .
the cash provided in 2018 was primarily the result of the equity raised in connection with our uplisting to nasdaq as well as from the proceeds of option exercises .
the cash used in 2019 was the result of our underwritten offering in 2019 as well as from the proceeds of option exercises .
with our cash on hand we have sufficient cash to operate our business for more than the next 12 months and we do not anticipate the need to raise additional equity for operating purposes .

Question: What is the average net cash provided by financing activities from 2018 to 2019?
Answer: 15433633.5
Openreachc
Adjusteda revenue £5,075m
Adjusteda revenue £5,075m
Adjusteda revenue £5,075m
Adjusteda operating profit £955m
Adjusteda operating profit £955m
2019 (IFRS 15)
2019 (IFRS 15)
2018 (IAS 18)
Change
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
5,075
5,278
(203)
(4)
Adjusted a operating costs
2,652
2,663
(11)
–
Adjusted a EBITDA
2,423
2,615
(192)
(7)
Depreciation & amortisation
1,468
1,401
67
5
Adjusted a operating profit
955
1,214
(259)
(21)
Capital expenditure
2,081
1,699
382
22
Normalised free cash flowb
685
1,100
(415)
(38)
openreach has a uk-wide presence which is overlapped by our competitors in around half the country .
this overlap is expected to grow as alternative network providers build-out new fibre footprint .
our volume discount deal signed with the majority of our major communications provider customers has led to another record quarter for fibre sales .
we are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers .
we have experienced strong demand from businesses for ethernet circuits for the second consecutive quarter .
adjusteda revenue decline of 4 % for the year was driven by regulated price reductions predominantly on fttc and ethernet products non-regulated price reductions -mainly driven by communications providers signing up for fibre volume discounts a small decline in our physical line base and a reclassification of costs to revenue .
this was partly offset by 25 % growth in our fibre rental base a 9 % increase in our ethernet rental base and the impact of adopting ifrs 15 .
adjusteda operating costs were broadly flat with higher costs from recruiting and training engineers to support our ‘ fibre first ’ programme and help improve customer experience as well as pay inflation and business rates offset by efficiency savings and a reclassification of costs to revenue .
adjusteda ebitda was down 7 % for the year .
capital expenditure was £ 2 .
1bn up 22 % driven by investment in our fttp and gfast network build and higher year-on-year bduk net grant funding deferrals partly offset by efficiency savings .
normalised free cash flowb was down 38 % due to the ebitda decline higher underlying capital expenditure -excluding bduk grant funding deferrals and timing of customer receipts .
a adjusted measures exclude specific items as explained in the additional information on page 185 .
b free cash flow after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .
c openreach comparatives have been re-presented to reflect the transfer of northern ireland networks from enterprise to openreach .

Question: What was  Capital expenditure for 2018 and 2019 respectively?
Answer: 1,699 2,081
Years ended December 31
Years ended December 31
Years ended December 31
(In millions of dollars)
Note
2019
2018
Interest on borrowings 1
746
709
Interest on post-employment benefits liability
23
11
14
Loss on repayment of long-term debt
21
19
28
(Gain) loss on foreign exchange
(79)
136
Change in fair value of derivative instruments
80
(95)
Capitalized interest
(19)
(20)
Other
21
21
Finance costs before interest on lease liabilities
779
793
Interest expense on lease liabilities
8
61
-
Total finance costs
840
793
1 interest on borrowings includes interest on short-term borrowings and on long-term debt .
foreign exchange and change in fair value of derivative instruments we recognized $ 79 million in net foreign exchange gains in 2019 -2018 – $ 136 million in net losses .
these gains and losses were primarily attributed to our us dollar-denominated commercial paper -us cp program borrowings -see note 17 .
these foreign exchange gains -2018 – losses were partially offset by the $ 80 million loss related to the change in fair value of derivatives -2018 – $ 95 million gain that was primarily attributed to the debt derivatives which were not designated as hedges for accounting purposes we used to substantially offset the foreign exchange risk related to these us dollar-denominated borrowings .
during the year ended december 31 2018 after determining we would not be able to exercise our outstanding bond forward derivatives -bond forwards within the designated time frame we discontinued hedge accounting and reclassified a $ 21 million loss from the hedging reserve within shareholders ’ equity to “ change in fair value of derivative instruments ” within finance costs .
we subsequently extended the bond forwards and redesignated them as effective hedges .
during the year ended december 31 2019 we exercised these bond forwards .
see note 17 for more information on our bond forwards .
note 11 : finance costs .

Question: How much was the net foreign exchange gains in 2019?
Answer: $79 million in net foreign exchange gains in 2019
FY19
FY18¹
Growth %
Growth %
$m (Reported)
$m (Reported)
(Reported)
(CC)
Revenue by Region:
– Americas
253.3
223.6
13.3
13.4
– EMEA
363.6
324.5
12.0
12.7
– APJ
93.7
90.9
3.1
6.2
710.6
639.0
11.2
12.0
Revenue by Product:
– Network
328.5
316.5
3.8
4.7
– Enduser
348.4
291.8
19.4
20.2
– Other
33.7
30.7
9.8
10.0
710.6
639.0
11.2
12.0
Revenue by Type:
– Subscription
593.9
512.4
15.9
16.7
– Hardware
106.8
115.1
(7.2)
(6.3)
– Other
9.9
11.5
(13.9)
(12.8)
710.6
639.0
11.2
12.0
revenue and deferred revenue .
the group adopted ifrs 15 revenue from contracts with customers in the current year and has therefore restated the results for the prior-year on a consistent basis see note 2 of the financial statements for further details .
the group ’ s revenue increased by $ 71 .
6 million or 11 .
2 per cent to $ 710 .
6 million in the year-ended 31 march 2019 .
subscription revenue was notably strong in the period with reported growth of 15 .
9 per cent or 16 .
7 per cent on a constant currency basis because of strong prior-period billings and incremental growth of the msp channel in the current period .
1 restated for the adoption of ifrs 15 as explained in note 2 of the financial statements .
revenue in the period of $ 710 .
6 million comprised $ 394 .
1 million from the recognition of prior-period deferred revenues and $ 316 .
5 million from in-period billings .
the majority of the group ’ s billings which are recognised over the life of the contract relate to subscription products -fy19 : 84 .
8 per cent ; fy18 : 83 .
8 per cent with the benefit from increased billings being spread over a number of years on the subsequent recognition of deferred revenue .
the deferred revenue balance at the end of the period of $ 742 .
1 million increased $ 13 .
5 million year-on-year an increase of 1 .
9 per cent .
this was mainly due to a net deferral of billings amounting to $ 49 .
7 million partially offset by a net currency revaluation of $ 36 .
2 million a consequence of the weakening of the euro and sterling against the us dollar during the year .
deferred revenue due within one year at the balance sheet date of $ 428 .
6m increased by 5 .
1 per cent at actual rates or by 10 .
7 per cent in constant currency .
revenue in the americas increased by $ 29 .
7 million or 13 .
3 per cent to $ 253 .
3 million in the year-ended 31 march 2019 supported by the recognition of prior-period enduser billings from the sophos central platform and the growth of the msp channel in the current period .
emea revenue increased by $ 39 .
1 million or 12 .
0 per cent to $ 363 .
6 million in the year-ended 31 march 2019 with growth in enduser in particular but also aided by network sales .
apj revenue increased by $ 2 .
8 million or 3 .
1 per cent to $ 93 .
7 million in the year-ended 31 march 2019 with good growth in enduser products partially offset by a decline in network sales following the legacy product transition .

Question: What was the average revenue earned across 2018 and 2019?
Answer: 674.8
March 31,
March 31,
2019
2018
Deferred tax assets:
Deferred income on shipments to distributors
$—
$39.1
Inventory valuation
45.0
10.7
Net operating loss carryforward
94.3
101.1
Capital loss carryforward
9.6
10.6
Share-based compensation
42.4
31.4
Income tax credits
376.5
178.4
Property, plant and equipment
23.6
25.7
Accrued expenses and other
91.4
91.2
Intangible assets
1,608.1
—
Other
12.6
—
Gross deferred tax assets
2,303.5
488.2
Valuation allowances
(332.1)
(204.5)
Deferred tax assets, net of valuation allowances
1,971.4
283.7
Deferred tax liabilities:
Convertible debt
(279.3)
(304.4)
Intangible assets
(721.0)
(66.6)
Other
—
(18.3)
Deferred tax liabilities
(1,000.3)
(389.3)
Net deferred tax asset (liability)
$971.1
$(105.6)
Reported as:
Non-current deferred tax assets
$1,677.2
$100.2
Non-current deferred tax liability
(706.1)
(205.8)
Net deferred tax asset (liability)
$971.1
$(105.6)
the tax effects of temporary differences that give rise to significant portions of the company ' s deferred tax assets and deferred tax liabilities are as follows -amounts in millions : .
in assessing whether it is more likely than not that deferred tax assets will be realized the company considers all available evidence both positive and negative including its recent cumulative earnings experience and expectations of future available taxable income of the appropriate character by taxing jurisdiction tax attribute carryback and carryforward periods available to them for tax reporting purposes and prudent and feasible tax planning strategies .

Question: What was the amount of convertible debt in 2019?
Answer: (279.3)
Year Ended December 31
Year Ended December 31
2019
2018
Cash flow from operating activities of continuing operations:
Loss from continuing operations
$ (13,735)
$ (8,101)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
1,930
773
Stock and share-based compensation
1,360
886
Settlement with Sellers of Golden Ridge
( 849)
-
Provision for bad debts
472
-
Other
13
(14)
Changes in operating assets and liabilities:
Accounts receivable
(1,102)
331
Inventories
332
(138)
Accounts payable and accrued expenses
(296)
935
Commodities payable
(1,340)
176
Other
(235)
(89)
Net cash used in operating activities of continuing operations
$(13,450)
$(5,241)
liquidity going concern and capital resources .
see note 1 of our notes to consolidated financial statements for a discussion of liquidity .
cash used in operating activities of continuing operations is presented below -in thousands .
we used $ 13 .
5 million in operating cash during 2019 compared to $ 5 .
2 million of operating cash in 2018 .
we also funded $ 4 .
4 million of capital expenditures in 2019 compared to $ 3 .
3 million in the prior year .
these capital expenditures relate primarily to our capacity expansion and debottlenecking at golden ridge leasehold improvements at our riverside facility and our specialty ingredients ’ equipment in our dillon plant .
offsetting these uses of cash was $ 19 .
4 million of proceeds from issuances of common stock and a prefunded warrant as well as $ 2 .
2 million of proceeds from option and warrant exercises .
as of december 31 2019 our cash and cash equivalents balance was $ 8 .
4 million -see note 1 compared to $ 7 .
0 million and $ 0 .
2 million of restricted cash as of december 31 2018 .
as of december 31 2019 management believes the company has sufficient capital reserves and borrowing capacity to fund the operations of the business ; however we may seek external sources of funding for investment initiatives and / or general operations if we determine that is the best course of action .

Question: What are the respective adjustments to depreciation and amortization in 2018 and 2019?
Answer: 773 1,930
2019 €m
2018 €m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds
9,007
2,477
Managed investment funds
6,405
3,891
Government securities
3,011
1,974
Other investments
4,418
6,087
Derivative financial instruments
3,634
2,629
Trade receivables
5,077
5,402
Contract assets and other receivables
5,155
3,410
41,337
28,067
financial risk management .
the group ’ s treasury function centrally manages the group ’ s funding requirement net foreign exchange exposure interest rate management exposures and counterparty risk arising from investments and derivatives .
treasury operations are conducted within a framework of policies and guidelines authorised and reviewed by the board most recently in july 2018 .
a treasury risk committee comprising of the group ’ s chief financial officer group general counsel and company secretary group financial controller group treasury director and group director of financial controlling and operations meets three times a year to review treasury activities and its members receive management information relating to treasury activities on a quarterly basis .
the group ’ s accounting function which does not report to the group treasury director provides regular update reports of treasury activity to the board .
the group ’ s internal auditor reviews the internal control environment regularly .
the group uses a number of derivative instruments for currency and interest rate risk management purposes only that are transacted by specialist treasury personnel .
the group mitigates banking sector credit risk by the use of collateral support agreements .
credit risk .
credit risk is the risk that a counterparty will not meet its obligations under a financial asset leading to a financial loss for the group .
the group is exposed to credit risk from its operating activities and from its financing activities the group considers its maximum exposure to credit risk at 31 march to be : .
expected credit loss .
the group has financial assets classified and measured at amortised cost and fair value through other comprehensive income that are subject to the expected credit loss model requirements of ifrs 9 .
cash at bank and in hand and certain other investments are both classified and measured at amortised cost and subject to these impairment requirements .
however the identified expected credit loss is considered to be immaterial .
information about expected credit losses for trade receivables and contract assets can be found under “ operating activities ” on page 164 .

Question: Between 2018 and 2019, which year had a greater amount of managed investment funds?
Answer: 2019
YearEnded
YearEnded
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
Revenue (in millions)
$9,654
$11,077
$8,014
Korea
23%
35%
31%
China
22%
16%
13%
Japan
20%
17%
13%
Taiwan
17%
13%
26%
UnitedStates
8%
7%
8%
SoutheastAsia
6%
7%
5%
Europe
4%
5%
4%
results of operations .
revenue .
revenue decreased in fiscal year 2019 compared to fiscal year 2018 but increased compared to fiscal year 2017 primarily as a result of the volatility of semiconductor capital investments by our customers .
the overall asia region continued to account for a majority of our revenues as a substantial amount of the worldwide capacity investments for semiconductor manufacturing continued to occur in this region .
our deferred revenue balance was $ 449 million as of june 30 2019 compared to $ 994 million as of june 24 2018 .
the deferred revenue at the end of june 2019 is recognized under accounting standard codification - “ asc ” 606 while the same values as of june 2018 are recognized under asc 605 which contributes to the change in value period over period .
our deferred revenue balance does not include shipments to customers in japan to whom title does not transfer until customer acceptance .
shipments to customers in japan are classified as inventory at cost until the time of customer acceptance .
the anticipated future revenue value from shipments to customers in japan was approximately $ 78 million as of june 30 2019 compared to $ 607 million as of june 24 2018 .

Question: What is the deferred revenue at the end of June 2019 recognised under?
Answer: Accounting Standard Codification (“ASC”) 606