FangyuLei/tatqa huggingface dataset:
€ million
2017/2018
2018/2019
Sales
2,680
2,901
Expenses
−2,563
−2,736
Current earnings from discontinued operations before taxes
117
165
Income taxes on gains/losses on the current result
−29
−43
Current earnings from discontinued operations after taxes
88
122
Gains/losses from the remeasurement or disposal of discontinued operations before taxes
0
0
Gains/losses from the remeasurement or disposal of discontinued operations after taxes
0
0
Profit or loss for the period from discontinued operations after taxes
88
122
profit or loss for the period after taxes .
the current result of metro china was reclassified in the consolidated income statement under the item ‘ profit or loss for the period from discontinued operations after taxes ’ taking into account necessary consolidation measures .
to increase the economic meaningfulness of the earnings statement of the continuing sector its shares in the consolidation effects were also included in the discontinued section of the earnings statement as far as they were related to business relations that are to be upheld in the long term even after the planned disposal .
the previous year ’ s figures of the income statement were adjusted accordingly .
profit or loss for the period from discontinued operations after taxes is attributable to the shareholders of metro ag in the amount of € 118 million -2017 / 18 : € 87 million .
noncontrolling interests account for € 5 million of earnings -2017 / 18 : € 1 million .
in connection with the divestment process expenses in the low 2-digit million euros range have been incurred to date .
as a result profit or loss for the period from discontinued operations after taxes is made up as follows for metro china : .

Question: What was the percentage change in Sales in FY2019 from FY2018?
Answer: 8.25
(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 Total Operating Expenses from 2018 to 2019?
Answer: 344
Years ended August 31,
2019
2018
Outstanding, beginning of the year
105,475
101,538
Granted
37,600
47,900
Distributed
(44,470)
(35,892)
Cancelled
(26,780)
(8,071)
Outstanding, end of the year
71,825
105,475
isu plan .
the corporation offers to its executive officers and designated employees an incentive share unit - " isu " plan .
according to this plan executive officers and designated employees periodically receive a given number of isus which entitle the participants to receive subordinate voting shares of the corporation after three years less one day from the date of grant .
the number of isus is based on the dollar value of the award and the average closing stock price of the corporation for the previous twelve month period ending august 31 .
a trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the corporation instructed the trustee to purchase subordinate voting shares of the corporation on the stock market .
these shares are purchased and are held in trust for the participants until they are fully vested .
the trust considered as a special purpose entity is consolidated in the corporation ’ s financial statements with the value of the acquired subordinate voting shares held in trust under the isu plan presented in reduction of share capital .
under the isu plan the following isus were granted by the corporation and are outstanding at august 31 : .
a compensation expense of $ 2046000 - $ 2461000 in 2018 was recorded for the year ended august 31 2019 related to this plan .

Question: What was the compensation expense in August 2019?
Answer: $2,046,000
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Stock-based compensation expense data:
2019
2018
2017
Sales and marketing
$2,075
$1,196
$561
General and administrative
6,474
4,901
2,638
Research and development
12,054
7,332
4,214
Total stock-based compensation expense
$20,603
$13,429
$7,413
note 15 .
stock-based compensation .
stock-based compensation expense is included in the following line items in the consolidated statements of operations -in thousands : .

Question: What was the General and administrative in 2018?
Answer: 4,901
(` lakh)
Particulars of Remuneration
Name of MD/WTD/Manager
Rajesh Gopinathan Chief Executive Officer and Managing Director
N Ganapathy Subramaniam Chief Operating Officer and Executive Director
Total Amount
Gross salary
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961
115.74
109.02
224.76
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961
126.76
13.30
140.06
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961
-
-
-
2. Stock Option
-
-
-
3.Sweat Equity
-
-
-
4.Commission
1,300.00
900.00
2,200.00
as % of profit
0.03
0.02
0.05
5.Others, Allowances
60.35
138.76
199.11
Total (A)
1,602.85
1,161.08
2,763.93
Ceiling as per the Act (@ 10% of profits calculated under Section 198 of the Companies Act, 2013)
404,348.06
vi .
remuneration of directors and key managerial personnel .
a .
remuneration to managing director whole-time directors and / or manager : .

Question: What is the total gross salary of the CEO and MD?
Answer: 242.5
Total Number of
Approximate Dollar
Shares Purchased as
Value of Shares that
Total Number of
Average Price
Part of Publicly
May Yet Be
Shares
Paid per
Announced
Purchased
(in millions, except per share amounts)
Purchased
Share
Program
Under the Program
March 1, 2019—March 31, 2019
58.0
$52.93
58.0
$8,780.5
April 1, 2019—April 30, 2019
29.1
$54.41
29.1
$7,198.4
May 1, 2019—May 31, 2019
24.9
$54.11
24.9
$5,848.4
Total
112.0
$53.57
112.0
stock repurchase program .
our board of directors has approved a program for us to repurchase shares of our common stock .
on september 17 2018 and february 15 2019 we announced that our board of directors approved expansions of our stock repurchase program totaling $ 24 .
0 billion .
as of may 31 2019 approximately $ 5 .
8 billion remained available for stock repurchases pursuant to our stock repurchase program .
our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs our cash requirements for acquisitions and dividend payments our debt repayment obligations or repurchases of our debt our stock price and economic and market conditions .
our stock repurchases may be effected from time to time through open market purchases or pursuant to a rule 10b5-1 plan .
our stock repurchase program may be accelerated suspended delayed or discontinued at any time .
the following table summarizes the stock repurchase activity for the three months ended may 31 2019 and the approximate dollar value of shares that may yet be purchased pursuant to our stock repurchase program : .

Question: What factors could potentially affect the pace of Oracle’s stock repurchase activities?
Answer: Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price, and economic and market conditions.
Year Ended December 31,
Year Ended December 31,
% Change
2019 vs. 2018
2019
2018
2019 vs. 2018
Cost of revenue(1):
Cost of SaaS and license revenue
$50,066
$44,933
11%
Cost of hardware and other revenue
133,533
100,782
32%
Total cost of revenue
$183,599
$145,715
26%
% of total revenue
37%
35%
comparison of years ended december 31 2019 to december 31 2018 .
the following tables in this section set forth our selected consolidated statements of operations -in thousands data for the percentage change and data as a percentage of revenue for the years ended december 31 2019 and 2018 .
certain previously reported amounts in the consolidated statements of operations for the year ended december 31 2018 have been reclassified to conform to our current presentation to reflect interest income as a separate line item which was previously included in other income net .
cost of revenue .
-1 excludes amortization and depreciation shown in operating expenses .
the $ 37 .
9 million increase in cost of revenue in 2019 as compared to 2018 was the result of a $ 32 .
8 million or 32 % increase in cost of hardware and other revenue and a $ 5 .
1 million or 11 % increase in cost of saas and license revenue .
our cost of software license revenue included within cost of saas and license revenue decreased $ 0 .
4 million to $ 1 .
3 million during 2019 as compared to $ 1 .
7 million during 2018 .
the increase in cost of alarm .
com segment hardware and other revenue related primarily to an increase in the number of hardware units shipped in 2019 as compared to 2018 .
the increase in cost of corresponding increase in amounts paid to wireless network providers .
cost of hardware and other revenue as a percentage of hardware and other revenue was 81 % and 78 % for the years ended december 31 2019 and 2018 respectively .
cost of saas and license revenue as a percentage of saas and license revenue was 15 % for each of the years ended december 31 2019 and 2018 .
cost of software license revenue as a percentage of software license revenue was 3 % and 4 % for the years ended december 31 2019 and 2018 respectively .
the increase in cost of hardware and other revenue as a percentage of hardware and other revenue in 2019 as compared to 2018 is a reflection of the mix of product sales during the periods .

Question: How many costs of revenue exceeded $100,000 thousand in 2019?
Answer: 1
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Current:
Federal
$39.5
$35.0
$10.4
State
9.7
9.4
5.3
Foreign
0.9
0.8
0.9
Total current
50.1
45.2
16.6
Deferred:
Federal
(0.2)
(2.3)
(87.5)
State
(8.0)
(5.2)
9.1
Total deferred
(8.2)
(7.5)
(78.4)
Total income tax expense (benefit)
$41.9
$37.7
$(61.8)
-19 income taxes .
income tax expense -benefit consists of the following -in millions : .
on december 22 2017 the tax reform act was signed into law .
among other provisions the tax reform act reduced the federal statutory corporate income tax rate from 35 % to 21 % .
during the fourth quarter of 2017 we recorded a one-time noncash net tax benefit of $ 110 .
9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the tax reform act .

Question: When was the the Tax Reform Act signed into law? 
Answer: December 22, 2017
2019
2018
%
%
Discount rate for scheme liabilities
2.45
2.60
CPI inflation
2.35
2.25
RPI inflation
3.45
3.35
Pension increases
Pre 1988 GMP
–
–
Post 1988 GMP
2.10
2.10
Pre 2004 non GMP
5.00
5.00
Post 2004
3.35
3.25
assumptions used .
the last triennial actuarial valuation of the scheme was performed by an independent professional actuary at 30 april 2018 using the projected unit method of valuation .
for the purposes of ias 19 -revised the actuarial valuation as at 30 april 2018 has been updated on an approximate basis to 31 march 2019 .
there have been no changes in the valuation methodology adopted for this year ’ s disclosures compared to the prior year ’ s disclosures .
the principal financial assumptions used to calculate the liabilities under ias 19 -revised are as follows : .
the financial assumptions reflect the nature and term of the scheme ’ s liabilities .

Question: What is the assumed Discount rate for scheme liabilities in 2019?
Answer: 2.45
2019
2018 (Restated)1
Note
£m
£m
Profit for the year
197.7
171.1
Other comprehensive income
Items that may be subsequently reclassified to profit or loss
Exchange differences on translation of foreign operations
(0.1)
0.2
Items that will not be reclassified to profit or loss
Remeasurements of post-employment benefit obligations
24
0.2
–
Other comprehensive income for the year, net of tax
0.1
0.2
Total comprehensive income for the year attributable to equity holders of the parent
197.8
171.3
consolidated statement of comprehensive income .
for the year ended 31 march 2019 .
1 the group has adopted ifrs 9 ‘ financial instruments ’ ifrs 15 ‘ revenue from contracts with customers ’ and ifrs 16 ‘ leases ’ from 1 april 2018 .
the year ended 31 march 2018 has been restated for ifrs 16 which was implemented using the fully retrospective method .
for further information on the impact of the change in accounting policies see note 2 of these consolidated financial statements .

Question: In which years was Profit for the year calculated in the Consolidated statement of comprehensive income?
Answer: 2019 2018
Equity-settled
Exercise price
Fair Value at grant date
Date of grant
US$
US$
16 May 2016
0.07
0.0445 to 0.0463
24 April 2017
0.07
0.0301 to 0.0315
2 May 2017
0.07
0.0292 to 0.0313
31 July 2017
0.07
0.0313 to 0.0315
8 September 2017
0.07
0.0296 to 0.0298
23 October 2017
0.07
0.0309 to 0.0320
10 January 2018
0.07
0.0316 to 0.0318
1 April 2018
0.07
0.0360 to 0.0366
1 July 2018
0.07
0.0368 to 0.0373
19 October 2018
0.07
0.0371 to 0.0374
31 January 2019
0.07
0.0367 to 0.0369
5 .
3 .
4 hooq ' s share options - equity-settled arrangement .
in december 2015 hooq digital pte .
ltd .
- “ hooq ” a 65 % -owned subsidiary of the company implemented the hooq digital employee share option scheme -the “ scheme ” .
selected employees -including executive directors of hooq and / or its subsidiaries are granted options to purchase ordinary shares of hooq .
options are exercisable at a price no less than 100 % of the fair value of the ordinary shares of hooq on the date of grant and are scheduled to be fully vested 4 years from the vesting commencement date .
options are exercisable at a price no less than 100 % of the fair value of the ordinary shares of hooq on the date of grant and are scheduled to be fully vested 4 years from the vesting commencement date .
the grant dates exercise prices and fair values of the share options were as follows – .
the term of each option granted is 10 years from the date of grant .
the fair values for the share options granted were estimated using the black-scholes pricing model .
from 1 april 2018 to 31 march 2019 options in respect of an aggregate of 9 .
6 million of ordinary shares in hooq have been granted .
as at 31 march 2019 options in respect of an aggregate of 43 .
3 million of ordinary shares in hooq are outstanding .

Question: What can the employees do with the granted options?
Answer: purchase ordinary shares of HOOQ
Years Ended December 31,
Years Ended December 31,
2019
2018
Increase / (Decrease)
Net revenue
$696.1
$793.6
$(97.5)
Cost of revenue
684.9
779.1
(94.2)
Selling, general and administrative
8.2
9.4
(1.2)
Depreciation and amortization
0.3
0.3
—
Other operating expense
4.5
—
4.5
Income (loss) from operations
(1.8)
$4.8
$(6.6)
segment results of operations in the company ' s consolidated financial statements other operating -income expense includes -i -gain loss on sale or disposal of assets -ii lease termination costs -iii asset impairment expense -iv accretion of asset retirement obligations and -v fcc reimbursements .
each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented -in millions .
telecommunications segment .
net revenue : net revenue from our telecommunications segment for the year ended december 31 2019 decreased $ 97 .
5 million to $ 696 .
1 million from $ 793 .
6 million for the year ended december 31 2018 .
the decrease can be attributed to changes in our customer mix fluctuations in wholesale voice termination volumes and market pressures which resulted in a decline in revenue contribution .
cost of revenue : cost of revenue from our telecommunications segment for the year ended december 31 2019 decreased $ 94 .
2 million to $ 684 .
9 million from $ 779 .
1 million for the year ended december 31 2018 .
the decrease was directly correlated to the fluctuations in wholesale voice termination volumes in addition to a slight reduction in margin mix attributed to market pressures on call termination rates .
selling general and administrative : selling general and administrative expenses from our telecommunications segment for the year ended december 31 2019 decreased $ 1 .
2 million to $ 8 .
2 million from $ 9 .
4 million for the year ended december 31 2018 .
the decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense .
other operating expense : $ 4 .
5 million of other operating expense for the year ended december 31 2019 was driven by impairment of goodwill as a result of declining performance at the segment .

Question: What was the cost of revenue for the year ended December 31, 2019?
Answer: $684.9 million
2019
2018 (1)
2017 (2)
Tower and network location intangible assets
$77.4
$284.9
$108.7
Tenant relationships
—
107.3
100.1
Other (3)
16.8
1.8
2.6
Total impairment charges
$94.2
$394.0
$211.4
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
17 .
other operating expense .
other operating expense consists primarily of impairment charges net losses on sales or disposals of assets and other operating expense items .
the company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable .
these assets consisted primarily of towers and related assets which are typically assessed on an individual basis network location intangibles which relate directly to towers and tenant-related intangibles which are assessed on a tenant basis .
net losses on sales or disposals of assets primarily relate to certain non-core towers other assets and miscellaneous items .
other operating expenses includes acquisition-related costs and integration costs .
impairment charges included the following for the years ended december 31 : .
-1 for the year ended december 31 2018 impairment charges on tower and network location intangible assets included $ 258 .
3 million in india primarily related to carrier consolidation-driven churn events .
in addition the company fully impaired the tenant relationship for aircel ltd .
which resulted in an impairment charge of $ 107 .
3 million .
-2 during the year ended december 31 2017 $ 81 .
0 million of impairment charges on tower and network location intangible assets and all impairment charges on tenant relationships were related to carrier consolidation-driven churn in india .
-3 for the year ended december 31 2019 amount includes impairment charges related to right-of-use assets and land easements .

Question: What was the percentage change in Total impairment charges between 2018 and 2019?
Answer: -76.09
2017
2018
(In Thousands)
(In Thousands)
Audit Fees (1)
$3,747
$4,476
Audit-Related Fees (2)
—
—
Tax Fees (3)
—
—
All Other Fees (4)
$3
$3
Total Fees
$3,750
$4,479
fees paid to the independent registered public accounting firm .
the following table presents fees for professional audit services and other services rendered to our company by kpmg for our fiscal years ended december 31 2017 and 2018 .
-1 audit fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements including audited financial statements presented in our annual report on form 10-k for the fiscal years ended december 31 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years .
-2 audit-related fees consist of fees for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “ audit fees .
” these services could include accounting consultations concerning financial accounting and reporting standards due diligence procedures in connection with acquisition and procedures related to other attestation services .
-3 tax fees consist of fees for professional services for tax compliance tax advice and tax planning .
these services include consultation on tax matters and assistance regarding federal state and international tax compliance .
-4 all other fees consist of license fees for the use of accounting research software .

Question: What does “All Other Fees” consist of?
Answer: License fees for the use of accounting research software