FangyuLei/tatqa huggingface dataset:
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency
Foreign exchange impact
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
583,673
566,184
3.1
2.7
2,427
Operating expenses
302,833
297,977
1.6
1.1
1,441
Management fees – Cogeco Inc.
5,230
4,796
9.0
9.0
-
Adjusted EBITDA
275,610
263,411
4.6
4.3
986
Adjusted EBITDA margin
47.2%
46.5%
operating and financial results .
-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 .

Question: What was the increase / (decrease) in the Adjusted EBITDA margin from three months ended August 31, 2018 to 2019?
Answer: 0.7
Fiscal Year
Operating Lease (1)
Finance Lease (1)
2020
$904.3
$8.0
2021
878.3
5.3
2022
845.5
4.3
2023
810.3
3.0
2024
766.4
2.1
Thereafter
6,140.1
45.4
Total lease payments
10,344.9
68.1
Less amounts representing interest
(3,340.0)
(37.4)
Total lease liability
7,004.9
30.7
Less current portion of lease liability
494.5
6.7
Non-current lease liability
$6,510.4
$24.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
as of december 31 2019 the company does not have material operating or financing leases that have not yet commenced .
maturities of operating and finance lease liabilities as of december 31 2019 were as follows : .
-1 balances are translated at the applicable period-end exchange rate which may impact comparability between periods .

Question: What was the sum of operating lease in fiscal years 2020-2022?
Answer: 2628.1
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings
3,253
2,973
Add back income taxes
1,133
995
Earnings before income taxes
4,386
3,968
Applicable statutory tax rate
27.0%
27.0%
Income taxes computed at applicable statutory rates
(1,184)
(1,071)
Non-taxable portion of gains (losses) on investments
4
(9)
Uncertain tax positions
15
68
Effect of change in provincial corporate tax rate
27
–
Change in estimate relating to prior periods
14
20
Non-taxable portion of equity losses
(20)
(10)
Previously unrecognized tax benefits
9
–
Other
2
7
Total income taxes
(1,133)
(995)
Average effective tax rate
25.8%
25.1%
4 .
11 income taxes .
the following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27 .
0 % for both 2019 and 2018 .
income taxes in 2019 increased by $ 138 million compared to 2018 mainly due to higher taxable income and a lower value of uncertain tax positions favourably resolved in 2019 compared to 2018 partly offset by a favourable change in the corporate income tax rate in alberta in q2 2019 .

Question: What is the percentage change in the earnings before income taxes from 2018 to 2019?
Answer: 10.53
(In thousands)
2019
2018
Raw materials
$36,987
$45,333
Work in process
1,085
1,638
Finished goods
60,233
52,877
Total Inventory, net
$98,305
$99,848
note 7 – inventory .
as of december 31 2019 and 2018 inventory was comprised of the following : .
inventory reserves are established for estimated excess and obsolete inventory equal to the difference between the cost of the inventory and the estimated net realizable value of the inventory based on estimated reserve percentages which consider historical usage known trends inventory age and market conditions .
as of december 31 2019 and 2018 our inventory reserve was $ 34 .
1 million and $ 30 .
0 million respectively .

Question: What was the Raw material inventory in 2019?
Answer: 36,987
(in thousands of $)
2019
2018
2017
The Cool Pool (i)
39,666
151,152
59,838
Magni Partners (ii)
(858)
(375)
(260)
Borr Drilling (iii)
542
—
—
2020 Bulkers (iv)
265
—
—
Total
39,615
150,777
59,578
d transaction with other related parties : .
net revenues / -expenses : the transactions with other related parties for the years ended december 31 2019 2018 and 2017 consisted of the following : .
-i the cool pool - on july 8 2019 gaslog ' s vessel charter contracts had concluded and withdrew their participation from the cool pool .
following gaslog ' s departure we assumed sole responsibility for the management of the cool pool and consolidate the cool pool .
from point of consolidation the cool pool ceased to be a related party .
-ii magni partners - tor olav tr ø im is the founder of and partner in magni partners -bermuda limited a privately held bermuda company and is the ultimate beneficial owner of the company .
receivables and payables from magni partners comprise primarily of the cost -without mark-up or part cost of personnel employed by magni partners who have providedadvisory and management services to golar .
these costs do not include any payment for any services provided by tor olav tr ø im himself .
iii borr drilling - tor olav tr ø im is the founder and director of borr drilling a bermuda company listed on the oslo and nasdaq stock exchanges .
receivables comprise primarily of management and administrative services provided by our bermuda corporate office .
iv 2020 bulkers - 2020 bulkers is a related party by virtue of common directorships .
receivables comprise primarily of management and administrative services provided by our bermuda corporate office .

Question: What was the change in total transaction with other related parties from 2018 to 2019?
Answer: -111162
2019
2018
Note
$’000
$’000
Decrease to profit before tax
Transaction costs related to the acquisition of Sigma Systems (2018: acquisition of Enoro)
24
(2,063)
(677)
Onerous lease provision
14
(659)
-
Restructuring costs incurred in Sigma Systems
(72)
-
Total separately disclosed items
(2,794)
(677)
4 .
separately disclosed items .
the group has disclosed underlying ebitda1 and underlying profit after tax referring to the group ’ s trading results adjusted for certain transactions during the year that are not representative of the group ’ s regular business activities .
the group considers that these transactions are of such significance to understanding the ongoing results of the group that the group has elected to separately identify these transactions to determine an ongoing result to enable a ' like-for-like ' comparison .
these items are described as ' separately disclosed items ' throughout this financial report .
transaction costs related to the acquisition of sigma systems -2018 : acquisition of enoro .
transaction costs of $ 2063000 were incurred in relation to the acquisition of the sigma systems group of entities -sigma .
these include costs associated with vendor due diligence legal and other administrative matters as well as related travel costs incurred to meet representatives of sigma ’ s management .
these costs are included with ' travel expenses ' and ' other expenses ' in the group ’ s consolidated statement of comprehensive income .
further details of the acquisition of sigma are described in note 24 .
in the prior year transaction costs of $ 677000 were incurred in relation to the acquisition of enoro holdings as -subsequently renamed to hansen technologies holdings as during fy19 and its controlled subsidiaries .
these costs were included with ' other expenses ' in the group ’ s consolidated statement of comprehensive income in the prior year .
onerous lease provision .
the group recognised a provision on future lease payments for one of our offices in the americas as the non-cancellable future payments in the lease contract are expected to exceed the benefits from keeping the office over the remainder of the lease term .
the group has separately identified these costs because it is not in the normal course of business activities .
these costs are included with ' property and operating rental expenses ' in the group ’ s consolidated statement of comprehensive income .
restructuring costs incurred in sigma systems .
included in sigma ’ s results for june are $ 72000 of restructuring costs related to certain redundancy payments post-acquisition .
these costs are included with ' employee benefit expenses ' in the group ’ s consolidated statement of comprehensive income .

Question: What was the Transaction and restructuring costs incurred by the acquisition of Sigma Systems?
Answer: 2135
As at 30 Mar 2019
As at 31 Mar 2018
Property
Plant and Equipment
Property
Plant and Equipment
£m
£m
£m
£m
Within one year
1.8
1.3
2.5
1.8
Between 2 and 5 years
6.3
2.4
5.3
1.9
After 5 years
6.0
0.5
9.4
–
Total
14.1
4.2
17.2
3.7
24 .
operating lease commitments .
the group has lease agreements in respect of property plant and equipment for which future minimum payments extend over a number of years .
leases primarily relate to the group ’ s properties which principally comprise offices and factories .
lease payments are typically subject to market review every five years to reflect market rentals but because of the uncertainty over the amount of any future changes such changes have not been reflected in the table below .
within our leasing arrangements there are no significant contingent rental renewal purchase or escalation clauses .
the future aggregate minimum lease payments under non-cancellable operating leases for continuing operations are as follows : .
the group has made provision for the aggregate minimum lease payments under non-cancellable operating leases .
the group sub-lets various properties under non-cancellable lease arrangements .
sub-lease receipts of £ 0 .
2m -2017 / 18 : £ 0 .
2m were recognised in the statement of profit or loss during the period .
the total future minimum sub-lease payments at the period end is £ 0 .
2m -2017 / 18 : £ 0 .
2m .

Question: What was the change in the property payment within one year from 2018 to 2019?
Answer: -0.7
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$282.4
$131.0
$45.9
Current year increases
104.3
157.8
87.2
Write-offs, recoveries and other (1)
(223.4)
(6.4)
(2.1)
Balance as of December 31,
$163.3
$282.4
$131.0
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
accounts receivable and deferred rent asset — the company derives the largest portion of its revenues and corresponding accounts receivable and the related deferred rent asset from a relatively small number of tenants in the telecommunications industry and 54 % of its current-year revenues are derived from four tenants .
the company ’ s deferred rent asset is associated with non-cancellable tenant leases that contain fixed escalation clauses over the terms of the applicable lease in which revenue is recognized on a straight-line basis over the lease term .
the company mitigates its concentrations of credit risk with respect to notes and trade receivables and the related deferred rent assets by actively monitoring the creditworthiness of its borrowers and tenants .
in recognizing tenant revenue the company assesses the collectibility of both the amounts billed and the portion recognized in advance of billing on a straight-line basis .
this assessment takes tenant credit risk and business and industry conditions into consideration to ultimately determine the collectibility of the amounts billed .
to the extent the amounts based on management ’ s estimates may not be collectible revenue recognition is deferred until such point as collectibility is determined to be reasonably assured .
any amounts that were previously recognized as revenue and subsequently determined to be uncollectible are charged to bad debt expense included in selling general administrative and development expense in the accompanying consolidated statements of operations .
accounts receivable is reported net of allowances for doubtful accounts related to estimated losses resulting from a tenant ’ s inability to make required payments and allowances for amounts invoiced whose collectibility is not reasonably assured .
these allowances are generally estimated based on payment patterns days past due and collection history and incorporate changes in economic conditions that may not be reflected in historical trends such as tenants in bankruptcy liquidation or reorganization .
receivables are written-off against the allowances when they are determined to be uncollectible .
such determination includes analysis and consideration of the particular conditions of the account .
changes in the allowances were as follows : .
-1 in 2019 write-offs are primarily related to uncollectible amounts in india .
in 2018 and 2017 recoveries include recognition of revenue resulting from collections of previously reserved amounts .

Question: In 2019, what were the write-offs primarily related to?
Answer: uncollectible amounts in India
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Employee stock options
$219
$438
$1,980
Restricted stock awards and units
29,031
27,974
28,909
Employee stock purchase plan
2,304
2,599
2,573
Total stock-based compensation expense
$31,554
$31,011
$33,462
stock-based compensation expense categorized by various equity components for the years ended december 31 2019 2018 and 2017 is summarized in the table below -in thousands : .
during the years ended december 31 2019 2018 and 2017 the company granted stock options covering zero zero and 70000 shares respectively .
the 2017 estimated per share fair value of the grant was $ 4 .
62 before estimated forfeitures .
the total fair value of restricted stock awards and units vested during the years ended december 31 2019 2018 and 2017 was $ 30 .
1 million $ 30 .
4 million and $ 22 .
7 million respectively .
the total intrinsic value of options exercised during the years ended december 31 2019 2018 and 2017 was $ 0 .
2 million $ 1 .
0 million and $ 5 .
5 million respectively .
the intrinsic value is calculated as the difference between the market value on the date of exercise and the exercise price of the shares .
as of december 31 2019 the unrecognized stock-based compensation balance after estimated forfeitures consisted of $ 0 .
1 million related to unvested stock options to be recognized over an estimated weighted average amortization period of 1 .
5 years and $ 40 .
3 million related to restricted stock awards and units including performance-based awards and units to be recognized over an estimated weighted average amortization period of 2 .
3 years .
as of december 31 2018 the unrecognized stock-based compensation balance after estimated forfeitures related to unvested stock options was $ 0 .
3 million to be recognized over an estimated weighted average amortization period of 2 .
0 years and $ 40 .
6 million related to restricted stock awards and units including performance-based awards and units to be recognized over an estimated weighted average amortization period of 2 .
2 years .

Question: What is the average total stock-based compensation expense for the last 3 years (2017 - 2019)?
Answer: 32009
Number of shares purchased
Average price paid per share inclusive of transaction costs
Total number of shares purchased under publicly announced share buyback programme
Maximum number of shares that may yet be purchased under the programme
Date of share purchase
000s
Pence
000s
000s
February 2019
14,529
135.17
14,529
784,539
March 2019
305,099
140.56
319,628
479,440
April 2019
290,570
142.20
610,198
188,870
May 2019 (to date)
116,228
140.11
726,426
72,642
Total
726,426
141.04
726,426
72,642
share buybacks .
on 28 january 2019 vodafone announced the commencement of a new irrevocable and non-discretionary share buy-back programme .
the sole purpose of the programme was to reduce the issued share capital of vodafone and thereby avoid any change in vodafone ’ s issued share capital as a result of the maturing of the second tranche of the mandatory convertible bond - ‘ mcb ’ in february 2019 .
in order to satisfy the second tranche of the mcb 799 .
1 of million shares were reissued from treasury shares on 25 february 2019 at a conversion price of £ 1 .
8021 .
this reflected the conversion price at issue - £ 2 .
1730 adjusted for the pound sterling equivalent of aggregate dividends paid from august 2016 to february 2019 .
the share buyback programme started in february 2019 and is expected to complete by 20 may 2019 .
details of the shares purchased under the programme including those purchased under irrevocable instructions are shown below .

Question: What is the percentage change between shares purchased in March and April 2019?
Answer: -4.76
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2019
2018
2017
2016
2015
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
(Dollars in millions)
Net property, plant and equipment(1)
$26,079
26,408
26,852
17,039
18,069
Goodwill(1)(2)
21,534
28,031
30,475
19,650
20,742
Total assets(3)(4)
64,742
70,256
75,611
47,017
47,604
Total long-term debt(3)(5)
34,694
36,061
37,726
19,993
20,225
Total stockholders’ equity
13,470
19,828
23,491
13,399
14,060
selected financial information from our consolidated balance sheets is as follows : .
-1 during 2016 as a result of our then pending sale of a portion of our colocation business and data centers we reclassified $ 1 .
1 billion in net property plant and equipment and $ 1 .
1 billion of goodwill to assets held for sale which is included in other current assets on our consolidated balance sheet .
see note 3 — sale of data centers and colocation business to our consolidated financial statements in item 8 of part ii of this report for additional information .
-2 during 2019 and 2018 we recorded non-cash non-tax-deductible goodwill impairment charges of $ 6 .
5 billion and $ 2 .
7 billion respectively .
-3 in 2015 we adopted both asu 2015-03 “ simplifying the presentation of debt issuance costs ” and asu 2015-17 “ balance sheet classification of deferred taxes ” by retrospectively applying the requirements of the asus to our previously issued consolidated financial statements .
-4 in 2019 we adopted asu 2016-02 “ leases -asc 842 ” by using the non-comparative transition option pursuant to asu 2018-11 .
therefore we have not restated comparative period financial information for the effects of asc 842 .
-5 total long-term debt includes current maturities of long-term debt and finance lease obligations of $ 305 million for the year ended december 31 2016 associated with assets held for sale .
for additional information on our total long-term debt see note 7 — long-term debt and credit facilities to our consolidated financial statements in item 8 of part ii of this report .
for total contractual obligations see “ management ’ s discussion and analysis of financial condition and results of operations — future contractual obligations ” in item 7 of part ii of this report .

Question: What is the change in goodwill from 2016 to 2017?
Answer: 10825
£m
2018/19
2017/18
Change
Adjusted EBITDA3
145.5
139.6
5.9
Depreciation
(17.0)
(16.6)
(0.4)
Trading profit
128.5
123.0
5.5
Amortisation of intangible assets
(34.4)
(36.3)
1.9
Fair value movements on foreign exchange and derivatives
(1.3)
0.1
(1.4)
Net interest on pensions and administrative expenses
(1.3)
(2.5)
1.2
Non-trading items
GMP equalisation
(41.5)
–
(41.5)
Restructuring costs
(16.8)
(8.5)
(8.3)
Impairment of goodwill and intangible assets
(30.6)
(6.5)
(24.1)
Other
1.9
–
1.9
Operating profit
4.5
69.3
(64.8)
the group reports an operating profit of £ 4 .
5m for 2018 / 19 compared to £ 69 .
3m in the prior year .
the growth in trading profit of £ 5 .
5m in the year as outlined above was offset by an impairment of goodwill and intangible assets of £ 30 .
6m and costs of £ 41 .
5m relating to the recognition of guaranteed minimum pension - ' gmp ' charges .
amortisation of intangibles was £ 1 .
9m lower than 2017 / 18 due to certain sap software modules becoming fully amortised in the year .
fair valuation of foreign exchange and derivatives was a charge of £ 1 .
3m in the year .
the group recognised £ 41 .
5m of estimated costs in the year associated with the equalisation of gmp for pension benefits accrued between 1990 and 1997 .
this follows a judgement case of lloyds banking group on 26 october 2018 which referred to the equal treatment of men and women who contracted out of the state earnings related pension scheme between these dates .
it should be noted that the final cost will differ to the estimated cost when the actual method of equalisation is agreed between the scheme trustees in due course .
any future and final adjustment to the cost recognised in 2018 / 19 will be reflected in the consolidated statement of comprehensive income .
all uk companies who operated defined benefit pension schemes during these dates will be affected by this ruling .
of this £ 41 .
5m non-cash charge approximately two-thirds relates to the rhm pension scheme and the balance relates to the premier foods pension schemes .
restructuring costs were £ 16 .
8m in the year ; an £ 8 .
3m increase on the prior year and included circa £ 14m associated with the consolidation of the group ’ s logistics operations to one central location in the year due to higher than anticipated implementation costs .
this programme has now completed and the group does not expect to incur any further restructuring costs associated with this programme .
advisory fees associated with strategic reviews and corporate activity were also included in restructuring costs in the year .
other non-trading items of £ 1 .
9m refer to a past service pension credit of £ 3 .
9m due to inflation increases no longer required in a smaller irish pension scheme partly offset by costs related to the departure of previous ceo gavin darby .
net interest on pensions and administrative expenses was a charge of £ 1 .
3m .
expenses for operating the group ’ s pension schemes were £ 10 .
3m in the year offset by a net interest credit of £ 9 .
0m due to an opening surplus of the group ’ s combined pension schemes .

Question: What is the adjusted EBITDA in 2018/19?
Answer: 145.5
Years Ended December 31,
Years Ended December 31,
Change
Change
2019
2018
$
%
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
(dollars in thousands)
Research and development
$17,845
$22,450
$(4,605)
(21)%
Percent of revenues, net
36%
38%
research and development .
research and development expenses in 2019 decreased by $ 4 .
6 million or 21 % as compared to 2018 .
the decrease was primarily due to a reduction in the number of full-time research and development personnel resulting in a decrease of $ 3 .
1 million in compensation expense and $ 0 .
6 million in allocated facilities and information technology costs as compared to 2018 .
we did not incur restructuring costs in 2019 as compared to 2018 when $ 0 .
1 million was incurred as part of the 2018 restructuring plan -refer to note 4 of the accompanying consolidated financial statements .
finally the decrease was further driven by lower professional fees of $ 0 .
6 million as we reduced the number of research and development contractors as compared to 2018 .

Question: What are the respective values of research and development expenses in 2018 and 2019?
Answer: $22,450 $17,845