FangyuLei/tatqa huggingface dataset:
£m
2019
2018
Not later than one year
322.6
374.6
Later than one year and not later than five years
788.3
987.2
Later than five years
657.3
973.5
1,768.2
2,335.3
26 operating leases .
the group earns rental income by leasing its investment properties to tenants under operating leases .
in the uk the standard shopping centre lease is for a term of 10 to 15 years .
standard lease provisions include service charge payments recovery of other direct costs and review every five years to market rent .
standard turnover-based leases have a turnover percentage agreed with each lessee which is applied to a retail unit ’ s annual sales and any excess between the resulting turnover rent and the minimum rent is receivable by the group and recognised as income in the period in which it arises .
the group ’ s secure rental income profile is underpinned by long lease lengths -as mentioned above high occupancy and upward only rent reviews .
the future minimum lease amounts receivable by the group under non-cancellable operating leases for continuing operations are as follows : .
the income statement includes £ 12 .
7 million -2018 : £ 14 .
4 million recognised in respect of contingent rents calculated by reference to tenants ’ turnover .

Question: What is the percentage change in the future minimum lease amount receivable later than five years from to 2018 to 2019?
Answer: -32.48
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
Fiscal Year Ended August 31,
2019
2018
2017
Current:
Domestic–federal
$(23,675)
$69,080
$2,436
Domestic–state
1,383
134
12
Foreign
175,993
178,790
188,872
Total current
153,701
248,004
191,320
Deferred:
Domestic–federal
(8,000)
(24,342)
253
Domestic–state
(2,202)
93
30
Foreign
17,731
62,105
(62,537)
Total deferred
7,529
37,856
(62,254)
Total income tax expense
$161,230
$285,860
$129,066
4 .
income taxes .
provision for income taxes .
income tax expense -benefit is summarized below -in thousands : .

Question: What years does the table provide information for the company's income tax expense (benefit) for?
Answer: 2019 2018 2017
ASSUMPTIONS USED
GROUPS OF CGUs
PERPETUITY GROWTH RATE
DISCOUNT RATE
Bell Wireless
0.8%
9.1%
Bell Wireline
1.0%
6.0%
Bell Media
1.0%
8.0%
impairment testing .
as described in note 2 significant accounting policies goodwill is tested annually for impairment by comparing the carrying value of a cgu or group of cgus to the recoverable amount where the recoverable amount is the higher of fair value less costs of disposal or value in use .
value in use .
the value in use for a cgu or group of cgus is determined by discounting five-year cash flow projections derived from business plans reviewed by senior management .
the projections reflect management ’ s expectations of revenue segment profit capital expenditures working capital and operating cash flows based on past experience and future expectations of operating performance .
cash flows beyond the five-year period are extrapolated using perpetuity growth rates .
none of the perpetuity growth rates exceed the long-term historical growth rates for the markets in which we operate .
the discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each cgu or group of cgus .
the following table shows the key assumptions used to estimate the recoverable amounts of the groups of cgus .
the recoverable amounts determined in a prior year for the bell wireless and bell wireline groups of cgus exceed their corresponding current carrying values by a substantial margin and have been carried forward and used in the impairment test for the current year .
we believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amounts of the bell wireless or bell wireline groups of cgus is based would not cause their carrying amounts to exceed their recoverable amounts .
for the bell media group of cgus a decrease of -1 .
1 % in the perpetuity growth rate or an increase of 0 .
8 % in the discount rate would have resulted in its recoverable amount being equal to its carrying value .

Question: What do the five-year cash flow projections derived from business plans reflect?
Answer: management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance
As of December 31,
As of December 31,
2018
2019
Unearned revenue
38,680
48,183
Accrued off-hire
7,376
6,968
Accrued purchases
18,578
9,759
Accrued interest
38,107
36,746
Other accruals
24,709
34,586
Total
127,450
136,242
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
14 .
other payables and accruals .
an analysis of other payables and accruals is as follows : .
the unearned revenue represents charter hires received in advance in december 2019 relating to the hire period of january 2020 for 22 vessels -december 2018 : 17 vessels .

Question: In which years was the other payables and accruals recorded for?
Answer: 2018 2019
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(in millions, except per share amounts)
2019
2018
2017
Numerator:
Net (loss) income
$(66.6)
$(69.8)
$40.0
Preferred stock dividends
10.4
10.4
10.4
Net (loss) income applicable to common shareowners - basic and diluted
$(77.0)
$(80.2)
$29.6
Denominator:
Weighted-average common shares outstanding - basic
50.4
46.3
42.2
Stock-based compensation arrangements
—
—
0.2
Weighted-average common shares outstanding - diluted
50.4
46.3
42.4
Basic and diluted net (loss) earnings per common share
($1.53)
($1.73)
$0.70
5 .
earnings per common share .
basic earnings per common share - " eps " is based upon the weighted-average number of common shares outstanding during the period .
diluted eps reflects the potential dilution that would occur upon issuance of common shares for awards under stock-based compensation plans or conversion of preferred stock but only to the extent that they are considered dilutive .
the following table shows the computation of basic and diluted eps : .
in conjunction with the acquisition of hawaiian telcom in the third quarter of 2018 the company issued 7 .
7 million common shares as a part of the acquisition consideration .
in addition the company granted 0 .
1 million time-based restricted stock units to certain hawaiian telcom employees under the hawaiian telcom 2010 equity incentive plan .
for the years ended december 31 2019 and december 31 2018 the company had a net loss available to common shareholders and as a result all common stock equivalents were excluded from the computation of diluted eps as their inclusion would have been anti-dilutive .
for the year ended december 31 2017 awards under the company ’ s stock-based compensation plans for common shares of 0 .
2 million were excluded from the computation of diluted eps as their inclusion would have been anti-dilutive .
for all periods presented preferred stock convertible into 0 .
9 million common shares was excluded as it was anti-dilutive .

Question: Which year has the largest weighted-average common shares outstanding - basic?
Answer: 2019
2015 2
2016 3
2017 4
2018 4,5
2019 4
Adjusted EBITDA
$3,206
$3,743
$4,149
$4,725
$4,917
Cash Taxes
(107)
(98)
(137)
(172)
(168)
Maintenance Capex
(124)
(159)
(115)
(150)
(160)
Corporate Capex
(26)
(27)
(17)
(9)
(11)
Numerator
$2,948
$3,459
$3,880
$4,394
$4,579
Gross PPE
$14,397
$15,652
$16,950
$17,717
$19,326
Gross Intangibles
12,671
14,795
16,183
16,323
18,474
Gross Goodwill6
4,240
4,510
4,879
4,797
5,492
Denominator
$31,308
$34,957
$38,012
$38,837
$43,292
ROIC
9.4%
9.9%
10.2%
11.3%
10.6%
american tower corporation • 2019 annual report .
appendix 1 • letter to stakeholders .
return on invested capital -roic reconciliation1 - $ in millions .
totals may not add due to rounding .
1 historical denominator balances reflect purchase accounting adjustments .
2 represents q4 2015 annualized numbers to account for full year impact of verizon transaction .
3 represents q4 2016 annualized numbers to account for full year impact of viom transaction .
4 adjusted to annualize impacts of acquisitions closed throughout the year .
5 positively impacted by the company ' s settlement with tata in q4 2018 .
6 excludes the impact of deferred tax adjustments related to valuation .

Question: What was the percentage change in gross goodwill between 2018 and 2019?
Answer: 14.49
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Net cash flow from operating activities
142.9
147.7
Exceptional items
3.1
13.0
Net capital expenditure
(22.2)
(21.1)
Unlevered free cash flow
123.8
139.6
5 alternative performance measures - “ apm ’ s ” continued .
unlevered free cash flow .
unlevered free cash flow represents net cash flow from operating activities adjusted for exceptional items and net capital expenditure .
unlevered free cash flow provides an understanding of the group ’ s cash generation and is a supplemental measure of liquidity in respect of the group ’ s operations without the distortions of exceptional and other non-operating items .

Question: What are the components in the table used to calculate the unlevered free cash flow?
Answer: Net cash flow from operating activities Exceptional items Net capital expenditure
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
Balance at January 1
$107.7
$116.7
$107.6
Additions based on tax positions related to the current year
33.3
8.1
7.6
Additions and reductions for tax positions of prior years
37.5
0.3
—
Foreign currency
(1.6)
(8.1)
1.9
Reduction as a result of the lapse of statute of limitations
(1.3)
(2.6)
(0.4)
Reduction as a result of effective settlements
—
(6.7)
—
Balance at December 31
$175.6
$107.7
$116.7
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the company expects the unrecognized tax benefits to change over the next 12 months if certain tax matters ultimately settle with the applicable taxing jurisdiction during this timeframe or if the applicable statute of limitations lapses .
the impact of the amount of such changes to previously recorded uncertain tax positions could range from zero to $ 53 .
0 million .
a reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows : .
during the years ended december 31 2019 2018 and 2017 the statute of limitations on certain unrecognized tax benefits lapsed and certain positions were effectively settled which resulted in a decrease of $ 2 .
5 million $ 9 .
3 million and $ 0 .
4 million respectively in the liability for uncertain tax benefits .
the company recorded penalties and tax-related interest expense to the tax provision of $ 10 .
3 million $ 8 .
0 million and $ 5 .
0 million for the years ended december 31 2019 2018 and 2017 respectively .
in addition due to the expiration of the statute of limitations in certain jurisdictions and certain positions that were effectively settled the company reduced its liability for penalties and income tax-related interest expense related to uncertain tax positions during the years ended december 31 2019 2018 and 2017 by $ 2 .
7 million $ 16 .
2 million and $ 0 .
6 million respectively .
as of december 31 2019 and 2018 the total amount of accrued income tax-related interest and penalties included in the consolidated balance sheets were $ 26 .
6 million and $ 19 .
1 million respectively .
the company has filed for prior taxable years and for its taxable year ended december 31 2019 will file numerous consolidated and separate income tax returns including u .
s .
federal and state tax returns and foreign tax returns .
the company is subject to examination in the u .
s .
and various state and foreign jurisdictions for certain tax years .
as a result of the company ’ s ability to carryforward federal state and foreign nols the applicable tax years generally remain open to examination several years after the applicable loss carryforwards have been used or have expired .
the company regularly assesses the likelihood of additional assessments in each of the tax jurisdictions resulting from these examinations .
the company believes that adequate provisions have been made for income taxes for all periods through december 31 2019 .

Question: What was the percentage change in the balance at December 31 between 2018 and 2019?
Answer: 63.05
Number of share options
Name of director
Date of grant
As at 1 January 2019
Granted during the year
Exercised during the year
As at 31 December 2019
Exercise price
Exercise period
HKD
Lau Chi Ping Martin
25 March 2014
5,000,000
-
-
5,000,000
114.52
25 March 2015 to 24 March 2021 (Note 2)
21 March 2016
3,750,000
-
-
3,750,000
158.10
21 March 2017 to 20 March 2023 (Note 2)
24 March 2017
5,250,000
-
-
5,250,000
225.44
24 March 2018 to 23 March 2024 (Note 2)
9 April 2018
3,215,800
-
-
3,215,800
410.00
9 April 2019 to 8 April 2025 (Note 2)
4 April 2019
-
3,506,580 (Note 3)
-
3,506,580
376.00
4 April 2020 to 3 April 2026 (Note 2)
Total:
17,215,800
3,506,580
-
20,722,380
the company has adopted five share option schemes namely the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii the post-ipo option scheme iii and the post-ipo option scheme iv .
the pre-ipo option scheme the post-ipo option scheme i the post-ipo option scheme ii and the post-ipo option scheme iii expired on 31 december 2011 23 march 2014 16 may 2017 and 13 may 2019 respectively .
as at 31 december 2019 there were a total of 20722380 outstanding share options granted to a director of the company details of which are as follows : .
1 .
for options granted with exercisable date determined based on the grant date of options the first 20 % of the total options can be exercised 1 year after the grant date and each 20 % of the total options will become exercisable in each subsequent year .
2 .
for options granted with exercisable date determined based on the grant date of options the first 25 % of the total options can be exercised 1 year after the grant date and each 25 % of the total options will become exercisable in each subsequent year .
3 .
the closing price immediately before the date on which the options were granted on 4 april 2019 was hkd378 .
4 .
no options were cancelled or lapsed during the year .

Question: How many percent of the total shares granted as at 1 January was the 9 April 2018 grant?
Answer: 18.68
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
(In millions, except per share amounts)
Quarter Ended
September 30
December 31
March 31
June 30
Total
Fiscal Year 2019
Revenue
$  29,084
$  32,471
$  30,571
$  33,717
$  125,843
Gross margin
19,179
20,048
20,401
23,305
82,933
Operating income
9,955
10,258
10,341
12,405
42,959
Net income (a)
8,824
8,420
8,809
13,187
39,240
Basic earnings per share
1.15
1.09
1.15
1.72
5.11
Diluted earnings per share (b)
1.14
1.08
1.14
1.71
5.06
Fiscal Year 2018
Revenue
$  24,538
$ 28,918
$ 26,819
$ 30,085
$ 110,360
Gross margin
16,260
17,854
17,550
20,343
72,007
Operating income
7,708
8,679
8,292
10,379
35,058
Net income (loss) (c)
6,576
(6,302)
7,424
8,873
16,571
Basic earnings (loss) per share
0.85
(0.82)
0.96
1.15
2.15
Diluted earnings (loss) per share (d)
0.84
(0.82)
0.95
1.14
2.13
note 21 — quarterly information -unaudited .
-a reflects the $ 157 million net charge related to the enactment of the tcja for the second quarter and the $ 2 .
6 billion net income tax benefit related to the intangible property transfers for the fourth quarter which together increased net income by $ 2 .
4 billion for fiscal year 2019 .
see note 12 – income taxes for further information .
-b reflects the net charge related to the enactment of the tcja and the net income tax benefit related to the intangible property transfers which decreased -increased diluted eps $ 0 .
02 for the second quarter $ -0 .
34 for the fourth quarter and $ -0 .
31 for fiscal year 2019 .
-c reflects the net charge -benefit related to the enactment of the tcja of $ 13 .
8 billion for the second quarter $ -104 million for the fourth quarter and $ 13 .
7 billion for fiscal year 2018 .
-d reflects the net charge -benefit related to the enactment of the tcja which decreased -increased diluted eps $ 1 .
78 for the second quarter $ -0 .
01 for the fourth quarter and $ 1 .
75 for fiscal year 2018 .

Question: How much was the net charge related to the enactment of the TCJA for the second quarter?
Answer: $157 million net charge related to the enactment of the TCJA for the second quarter
Fiscal Years
Fiscal Years
Year-Over-Year Change
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%
interest expense and interest income and other expense net .
the table below sets forth the changes in interest expense and interest income and other expense net for the fiscal year ended december 29 2019 as compared to fiscal year ended december 30 2018 -in thousands except percentage data : .
the $ 242000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018 .
the $ 112000 increase in interest income and other expenses was attributable to increase in interest income from money market account with heritage bank .

Question: What are the respective interest expense in 2018 and 2019?
Answer: 108 350
Fair Value of
Gross National Amount
Current Assets(1)
Current Liabilities(2)
As of August 29, 2019
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$146
$1
$—
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,871
1
(9)
Convertible notes settlement obligation(3)
—
(179)
1
(188)
$2
$(188)
As of August 30, 2018
Derivative instruments with hedge accounting designation
Cash flow currency hedges
$538
$—
$(13)
Derivative instruments without hedge accounting designation
Non-designated currency hedges
1,919
14
(10)
Convertible notes settlement obligation(3)
—
(167)
14
(177)
$14
$(190)
derivative instruments .
derivative instruments with hedge accounting designation .
we utilize currency forward contracts that generally mature within 12 months to hedge our exposure to changes in currency exchange rates .
currency forward contracts are measured at fair value based on market-based observable inputs including currency exchange spot and forward rates interest rates and credit-risk spreads -level 2 .
we do not use derivative instruments for speculative purposes .
cash flow hedges : we utilize cash flow hedges for our exposure from changes in currency exchange rates for certain capital expenditures .
we recognized losses of $ 3 million and $ 17 million and gains of $ 15 million for 2019 2018 and 2017 respectively in accumulated other comprehensive income from the effective portion of cash flow hedges .
neither the amount excluded from hedge effectiveness nor the reclassifications from accumulated other comprehensive income to earnings were material in 2019 2018 or 2017 .
the amounts from cash flow hedges included in accumulated other comprehensive income that are expected to be reclassified into earnings in the next 12 months were also not material .
-1 included in receivables – other .
-2 included in accounts payable and accrued expenses – other for forward contracts and in current debt for convertible notes settlement obligations .
-3 notional amounts of convertible notes settlement obligations as of august 29 2019 and august 30 2018 were 4 million and 3 million shares of our common stock respectively .

Question: How does the company measure currency forward contracts?
Answer: at fair value based on market-based observable inputs including currency exchange spot and forward rates, interest rates, and credit-risk spreads (Level 2)
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
Compensation and related benefits
$3,247
$949
Professional and legal fees
242
545
Totals 
3,489
$1,494
stock-based compensation .
the company accounts for options granted to employees by measuring the cost of services received in exchange for the award of equity instruments based upon the fair value of the award on the date of grant .
the fair value of that award is then ratably recognized as an expense over the period during which the recipient is required to provide services in exchange for that award .
options and warrants granted to consultants and other non-employees are recorded at fair value as of the grant date and subsequently adjusted to fair value at the end of each reporting period until such options and warrants vest and the fair value of such instruments as adjusted is expensed over the related vesting period .
the company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award .
the fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award usually the vesting period .
forfeitures of unvested stock options are recorded when they occur .
the company incurred stock-based compensation charges of $ 3 .
5 million and $ 1 .
5 million for each of the years ended december 31 2019 and 2018 respectively which are included in general and administrative expenses .
the following table summarizes the nature of such charges for the periods then ended -in thousands : .

Question: How does the company account for options granted to employees?
Answer: by measuring the cost of services received in exchange for the award of equity instruments based upon the fair value of the award on the date of grant.
2018
2019
As per January 1:
Issued shares
62,297,394
56,297,394
Treasury shares
6,157,241
6,978,496
Outstanding shares
56,140,153
49,318,898
Changes during the year:
Cancellation of treasury shares
6,000,000
5,000,000
Share buybacks
7,242,734
950,902
Treasury shares used for share based performance programs
421,479
498,224
As per December 31:
Issued shares
56,297,394
51,297,394
Treasury shares
6,978,496
2,431,174
Outstanding shares
49,318,898
48,866,220
share information .
on december 31 2019 the total number of issued common shares of asmi amounted to 51297394 compared to 56297394 at year-end 2018 .
the decrease was the result of the cancellation of 5 million treasury shares that was approved by the annual general meeting of shareholders -agm on may 20 2019 and became effective on july 23 2019 .
on december 31 2019 we had 48866220 outstanding common shares excluding 2431174 treasury shares .
this compared to 49318898 outstanding common shares and 6978496 treasury shares at year-end 2018 .
besides the cancellation of 5 million treasury shares in july 2019 the change in the number of treasury shares in 2019 was the result of approximately 951000 repurchased shares and approximately 498000 treasury shares that were used as part of share based payments .
on december 31 2019 48583340 of the outstanding common shares were registered with our transfer agent in the netherlands abn amro bank nv ; and 282880 were registered with our transfer agent in the united states citibank na new york .
on february 25 2020 asmi announced that it will propose to the agm 2020 the cancellation of 1 .
5 million treasury shares as the number of 2 .
4 million treasury shares held at that date was more than sufficient to cover our outstanding options and restricted / performance shares .

Question: What are the issued shares as per january 1 2019?
Answer: 56,297,394