FangyuLei/tatqa huggingface dataset:
Financial income and expenses
SEK million
2018
2017
Reported in prior years
Reported in prior years
–316 
–372 
Financial expenses
–2,389 
–843 
Total
–2,705 
–1,215 
SEK million
2018
2017
Restated
Financial income
151
–50 
Financial expenses
–2,032 
–1,570 
Net foreign exchange gains and losses
–824 
405
Total
-2,705
–1,215
restatement – changes to the presentation of financial income and expenses .
due to the significant variations in sek exchange rates during the year the company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the company .
previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities .
in note f2 “ financial income and expenses ” the foreign exchange effect is now presented as a net amount reported separately from other financial income and expenses items .
the comparative years 2018 and 2017 have been restated to reflect the new presentation of financial income and expenses net .
the restatement does not impact the total net financial income and expenses reported in prior years .
the following table shows the impact of the restatement : .
in line with this change the company also elected to present all financial income and expenses including the foreign exchange effect on the income statement as a single line item financial income and expenses net .
previously financial income and financial expenses were presented as separate line items on the income statement .
the income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of financial income and expenses net .

Question: What is the change in financial income between 2018 and 2017?
Answer: 201
Fiscal year-end
Fiscal year-end
2019
2018
Long-term taxes payable
$37,385
$36,336
Deferred compensation (see Note 13)
39,715
40,895
Deferred tax liabilities (see Note 16)
27,785
26,339
Deferred revenue
8,012
5,091
Asset retirement obligations liability (see Note 2)
4,934
4,529
Defined benefit plan liabilities (see Note 14)
45,862
37,528
Other long-term liabilities
2,188
1,238
Total other long-term liabilities
$165,881
$151,956
9 .
balance sheet details -continued .
other long-term liabilities consist of the following -in thousands : .

Question: What was the percentage change in Other long-term liabilities from 2018 to 2019?
Answer: 76.74
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
Fiscal Years Ended March 31,
2019
2018
2017
Beginning of fiscal year
$8,680
$7,390
$7,103
Additions from business combinations
—
1,270
—
Additions for tax positions of the current year
2,027
1,078
762
Additions for tax positions of prior years
519
—
—
Reductions for tax positions of prior years
(633)
(1,058)
(64)
Lapse in statute of limitations
(9)
—
(411)
Settlements
(2,923)
—
—
End of fiscal year
$7,661
$8,680
$7,390
at march 31 2019 the company had $ 7 .
7 million of unrecognized tax benefits .
a reconciliation of gross unrecognized tax benefits -excluding interest and penalties is as follows -amounts in thousands : .
at march 31 2019 $ 1 .
9 million of the $ 7 .
7 million of unrecognized income tax benefits would affect the company ’ s effective income tax rate if recognized .
it is reasonably possible that the total unrecognized tax benefit could decrease by $ 1 .
0 million in fiscal year 2020 if the advanced pricing arrangement for one of the company ’ s foreign subsidiaries is agreed to by the foreign tax authority and an ongoing audit in one of the company ’ s foreign jurisdictions is settled .
the company files income tax returns in the u .
s .
and multiple foreign jurisdictions including various state and local jurisdictions .
the u .
s .
internal revenue service concluded its examinations of the company ’ s u .
s .
federal tax returns for all tax years through 2003 .
because of net operating losses the company ’ s u .
s .
federal returns for 2003 and later years will remain subject to examination until the losses are utilized .
the company is subject to income tax examinations in various foreign and u .
s .
state jurisdictions for the years 2014 and forward .
the company records potential interest and penalty expenses related to unrecognized income tax benefits within its global operations in income tax expense .
the company had $ 0 .
5 million and $ 0 .
9 million of accrued interest and penalties respectively at march 31 2019 and 2018 which are included as a component of income tax expense .
to the extent interest and penalties are not assessed with respect to uncertain tax positions amounts accrued will be reduced and reflected as a reduction of the overall income tax provision .

Question: What was the change in the balance at the Beginning of fiscal year between 2017 and 2019?
Answer: 1577
(in thousands)
Federal
State
Net operating losses (1)
$120,722
$3,337
Net operating losses due to acquisitions (1)
$76,827
$778
Credit carryforwards (2)
$8,202
$1,958
Credit carryforwards due to acquisitions
$640
$227
at december 31 2019 the company ’ s net operating losses and credit carryforwards are : .
-1 excludes federal and state net operating losses of $ 60 .
2 million and $ 0 .
8 million respectively from prior acquisitions that the company expects will expire unutilized .
-2 excludes federal and state tax credits of $ 0 .
1 million and $ 8 .
3 million respectively that the company expects will expire unutilized .
carryforward losses and credits expire between 2020 and 2038 except for the 2019 federal net operating loss of $ 43 .
9 million and $ 1 million of state credits which both have unlimited carryforward periods .
the company ’ s india subsidiary is primarily located in special economic zones - “ sezs ” and is entitled to a tax holiday in india .
the tax holiday reduces or eliminates income tax in india .
the tax holiday in the hyderabad sez is scheduled to expire in 2024 .
the tax holiday in the bangalore sez is scheduled to expire in 2022 .
for 2019 2018 and 2017 the income tax holiday reduced the company ’ s provision for income taxes by $ 1 .
9 million $ 1 .
3 million and $ 1 million respectively .

Question: What is the total federal and state credit carryforwards?
Answer: 10160
December 31
December 31
2019
2018
(in thousands)
(in thousands)
Government
$1,012
$—
Asset Backed
4,854
1,786
Industrial
5,034
2,381
Financial
6,879
7,136
$17,779
$11,303
note 3 - short term investments .
the company ' s short term investments are classified as below with maturities of twelve months or less unrealized gains and losses were immaterial for the periods presented : .

Question: What is the percentage change in the company's industrial short term investments between 2018 and 2019?
Answer: 111.42
December 31, 2019
December 31, 2018
Accounts payable
$32,878
$20,214
Accrued expenses
10,092
34,557
Subsidiary unit awards
141
200
Other current liabilities
5,616
3,459
Accounts payable, accrued expenses and other current liabilities
$48,727
$58,430
note 12 .
liabilities .
the components of accounts payable accrued expenses and other current liabilities are as follows -in thousands : .

Question: What were the accrued expenses in 2018?
Answer: 34,557
Year Ended December 31,
Year Ended December 31,
2019
2018
Agricultural, Commercial, and Industrial (ACI)
$28,940
$33,193
Public Works
12,128
17,986
Residential
18,762
19,786
Total
59,830
70,965
3 .
revenue from contracts with customers .
revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with asc 606 revenue from contracts with customers .
under asc 606 revenue and associated profit will be recognized as the customer obtains control of the goods and services promised in the contract -i .
e .
performance obligations .
the cost of uninstalled materials or equipment will generally be excluded from the company ’ s recognition of profit unless specifically produced or manufactured for a project because such costs are not considered to be a measure of progress .
the following table represents a disaggregation of revenue by customer type from contracts with customers for the years ended december 31 2019 and 2018 : .

Question: What is the percent of total revenue from residential in the total revenue for the year ended December 31, 2019?
Answer: 31.36
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 change in finance leases between 2020 and 2021?
Answer: -2.7
December 31,
December 31,
2019
2018
Owned assets:
Network equipment
$566,936
$538,761
Leasehold improvements
227,388
214,495
System infrastructure
134,726
124,018
Software
10,035
9,963
Office and other equipment
18,169
16,711
Building
1,252
1,277
Land
106
108
958,612
905,333
Less—Accumulated depreciation and amortization
(790,033)
(736,356)
168,579
168,977
Assets under finance leases:
IRUs
408,170
395,170
Less—Accumulated depreciation and amortization
(207,820)
(188,822)
200,350
206,348
Property and equipment, net
$368,929
$375,325
2 .
property and equipment : .
property and equipment consisted of the following -in thousands : .
depreciation and amortization expense related to property and equipment and finance leases was $ 80 .
2 million $ 81 .
2 million and $ 75 .
9 million for 2019 2018 and 2017 respectively .
the company capitalizes the compensation cost of employees directly involved with its construction activities .
in 2019 2018 and 2017 the company capitalized compensation costs of $ 10 .
7 million $ 10 .
5 million and $ 9 .
7 million respectively .
these amounts are included in system infrastructure costs .
exchange agreement .
in 2019 2018 and 2017 the company exchanged certain used network equipment and cash consideration for new network equipment .
the fair value of the new network equipment received was estimated to be $ 3 .
3 million $ 3 .
2 million and $ 9 .
1 million resulting in gains of $ 1 .
0 million $ 1 .
0 million and $ 3 .
9 million respectively .
the estimated fair value of the equipment received was based upon the cash consideration price the company pays for the new network equipment on a standalone basis -level 3 .
installment payment agreement .
the company has entered into an installment payment agreement - “ ipa ” with a vendor .
under the ipa the company may purchase network equipment in exchange for interest free note obligations each with a twenty-four month term .
there are no payments under each note obligation for the first six months followed by eighteen equal installment payments for the remaining eighteen month term .
as of december 31 2019 and december 31 2018 there was $ 12 .
5 million and $ 11 .
2 million respectively of note obligations outstanding under the ipa secured by the related equipment .
the company recorded the assets purchased and the present value of the note obligation utilizing an imputed interest rate .
the resulting discounts totaling $ 0 .
4 million and $ 0 .
4 million as of december 31 2019 and december 31 2018 respectively under the note obligations are being amortized over the note term using the effective interest rate method .

Question: What is the percentage change in the value of leasehold improvements between 2018 and 2019?
Answer: 6.01
2019
2018
2017
€m
€m
€m
Sales of goods and services to associates
27
19
37
Purchase of goods and services from associates
3
1
90
Sales of goods and services to joint arrangements
242
194
19
Purchase of goods and services from joint arrangements
192
199
183
Net interest income receivable from joint arrangements1
96
120
87
Trade balances owed:
by associates
1
4
–
to associates
3
2
1
by joint arrangements
193
107
158
to joint arrangements
25
28
15
Other balances owed by joint arrangements1
997
1,328
1,209
Other balances owed to joint arrangements1
169
150
127
29 .
related party transactions .
the group has a number of related parties including joint arrangements and associates pension schemes and directors and executive committee members -see note 12 “ investments in associates and joint arrangements ” note 24 “ post employment benefits ” and note 22 “ directors and key management compensation ” .
transactions with joint arrangements and associates .
related party transactions with the group ’ s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges fees for the provision of network infrastructure and cash pooling arrangements .
no related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below .
note : 1 amounts arise primarily through vodafoneziggo vodafone idea vodafone hutchison australia and cornerstone telecommunications infrastructure limited .
interest is paid in line with market rates .
dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows .

Question: What is the 2019 average sales of goods and services to associates ?
Answer: 23
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 change in Deferred tax assets, net of valuation allowances between 2018 and 2019?
Answer: 1687.7
December 31,
December 31,
2019
2018
Trade accounts receivable, current
$378,616
$338,473
Income taxes receivable
1,571
916
Other
13,440
11,132
Receivables, gross
393,627
350,521
Less: Allowance for doubtful accounts
3,480
3,096
Receivables,net
$390,147
$347,425
Allowance for doubtful accounts as a percent of trade accounts receivable, current
0.9%
0.9%
note 9 .
receivables net .
receivables net consisted of the following -in thousands : .

Question: In which year was the amount of Less: Allowance for doubtful accounts larger?
Answer: 2019
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
2019
2018
2017
Processing
$594,202
$550,058
$506,555
Outsourcing & Cloud
405,359
361,922
327,738
Product Delivery & Services
231,982
251,743
256,794
In-House Support
321,148
307,074
297,203
Services & Support
958,489
920,739
$881,735
Total Revenue
$1,552,691
$1,470,797
$1,388,290
disaggregation of revenue .
the tables below present the company ’ s revenue disaggregated by type of revenue .
refer to note 13 reportable segment information for disaggregated revenue by type and reportable segment .
the majority of the company ’ s revenue is earned domestically with revenue from customers outside the united states comprising less than 1 % of total revenue .

Question: What is the total revenue as of year ended June 30, 2019?
Answer: $1,552,691
Fiscal year
Fiscal year
Fiscal year
% Change
(in millions of €)
2019
2018
Actual
Comp.
Europe, C. I. S., Africa, Middle East
46,086
46,495
(1)%
(1)%
therein: Germany
12,021
11,254
7%
7%
Americas
29,812
25,060
19%
14%
therein: U.S.
21,166
18,106
17%
10%
Asia, Australia
22,101
19,742
12%
11%
therein: China
8,989
8,459
6%
6%
Siemens
97,999
91,296
7%
6%
therein: emerging markets1
31,720
30,564
4%
4%
a .
4 .
1 orders and revenue by region .
positive currency translation effects added one percentage point each to order and revenue growth ; portfolio transactions had only minimal effects on volume growth year-over-year .
the resulting ratio of orders to revenue -book-to-bill for siemens in fiscal 2019 was a strong 1 .
13 again well above 1 .
the order backlog was € 146 billion as of september 30 2019 a new high .
1 as defined by the international monetary fund .
orders related to external customers were clearly up year-overyear on growth in nearly all industrial businesses led by mobility .
gas and power siemens healthineers smart infrastructure and sgre all posted clear growth while orders declined slightly in digital industries .
volume from large orders for industrial businesses overall was up substantially due to a sharp increase at mobility but also due to a significant increase in sgre and gas and power .
growth in emerging markets was driven by orders from china and from russia where mobility won a € 1 .
2 billion contract for high-speed trains including maintenance .
order development was mixed in the europe c .
i .
s .
africa middle east region .
the majority of industrial businesses posted order growth led by double-digit growth in mobility which won several large contracts in the year under review .
this increase was more than offset by a substantial decline in sgre due mainly to a lower volume from large orders and a decrease in digital industries .
in contrast to the region overall orders were up clearly in germany driven by sharp growth in gas and power which recorded among others a large high voltage direct current -hvdc order .
mobility recorded a significant increase in order intake in germany while the other industrial businesses posted declines .
orders in the americas region were up significantly year-over-year benefiting from positive currency translation effects .
double-digit growth in nearly all industrial businesses was led by sgre and mobility with particularly sharp increases .
the pattern of order development in the u .
s .
was largely the same as in the americas region .
in the asia australia region orders also rose significantly due to growth in nearly all industrial businesses .
the primary growth driver was sgre which recorded a sharply higher volume from large orders including two large orders for offshore wind-farms including service in taiwan totaling € 2 .
3 billion .
orders for mobility dropped substantially compared to the prior year .
clear growth in china included a majority of industrial businesses .

Question: What was the average orders in the Americas region in 2019 and 2018?
Answer: 27436
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Stock options
1,046
915
ISUs
61
1
PSUs
981
990
DSUs
631
—
cogeco communications is a subsidiary of cogeco which holds 31 .
8 % of the corporation ' s equity shares representing 82 .
3 % of the corporation ' s voting shares .
cogeco provides executive administrative financial and strategic planning services and additional services to the corporation under a management services agreement -the " agreement " .
on may 1 2019 the corporation and cogeco agreed to amend the agreement in order to replace the methodology used to establish the management fees payable by the corporation to cogeco which was based on a percentage of the consolidated revenue of the corporation with a new methodology based on the costs incurred by cogeco plus a reasonable mark-up .
this cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the corporation ' s consolidated revenue pursuant to business acquisitions and divestitures .
prior to this change management fees represented 0 .
75 % of the consolidated revenue from continuing and discontinued operations of the corporation -0 .
85 % for the period prior to the metrocast acquisition on january 4 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
provision is made for future adjustment upon the request of either cogeco or the corporation from time to time during the term of the agreement .
for fiscal 2019 management fees paid to cogeco amounted to $ 19 .
9 million compared to $ 19 .
0 million for fiscal 2018 .
the following table shows the amounts that the corporation charged cogeco with regards to the corporation ' s stock options isus and psus granted to these executive officers as well as dsus issued to board directors of cogeco : .

Question: What is the increase / (decrease) in the stock options from 2018 to 2019?
Answer: 131
30 June 2019
30 June 2018
$'000
$'000
Rights and licences
13
13
Internally generated software
7,381
6,385
Software under development
16,284
6,509
Total intangible assets
23,678
12,907
11 intangible assets .
-a intangible assets .
rights and licences .
certain licences that nextdc possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired .
other licences that nextdc acquires are carried at cost less accumulated amortisation and accumulated impairment losses .
amortisation is recognised on a straight-line basis over the estimated useful life .
the estimated useful life and amortisation method are reviewed at the end of each annual reporting period .
internally generated software .
internally developed software is capitalised at cost less accumulated amortisation .
amortisation is calculated using the straight-line basis over the asset ’ s useful economic life which is generally two to three years .
their useful lives and potential impairment are reviewed at the end of each financial year .
software under development .
costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and / or cost reduction are capitalised to software and systems .
costs capitalised include external direct costs of materials and services and employee costs .
assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the group has an intention and ability to use the asset .

Question: What was the percentage change in internally generated software between 2018 and 2019?
Answer: 15.6