FangyuLei/tatqa huggingface dataset:
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
($ in millions, except per share data)
2019
2018
2017
Net sales
$2,380.2
$2,157.7
$1,797.6
Net sales excluding surcharge revenue (1)
$1,942.1
$1,792.3
$1,558.4
Operating income
$241.4
$189.3
$121.5
Net income
$167.0
$188.5
$47.0
Diluted earnings per share
$3.43
$3.92
$0.99
Purchases of property, plant, equipment and software
$180.3
$135.0
$98.5
Free cash flow (1)
$(53.7)
$34.7
$(16.8)
Pounds sold (in thousands) (2)
267,536
265,620
236,346
business trends .
selected financial results for the past three fiscal years are summarized below : .
-1 see the section “ non-gaap financial measures ” below for further discussion of these financial measures .
-2 includes pounds from specialty alloys operations segment and certain performance engineered products segment businesses including dynamet carpenter powder products and lpw technology ltd .

Question: In which years was Net income calculated?
Answer: 2019 2018 2017
Years Ended June 30,
Years Ended June 30,
Years Ended June 30,
($ in millions, except per share data)
2019
2018
2017
Net sales
$2,380.2
$2,157.7
$1,797.6
Net sales excluding surcharge revenue (1)
$1,942.1
$1,792.3
$1,558.4
Operating income
$241.4
$189.3
$121.5
Net income
$167.0
$188.5
$47.0
Diluted earnings per share
$3.43
$3.92
$0.99
Purchases of property, plant, equipment and software
$180.3
$135.0
$98.5
Free cash flow (1)
$(53.7)
$34.7
$(16.8)
Pounds sold (in thousands) (2)
267,536
265,620
236,346
business trends .
selected financial results for the past three fiscal years are summarized below : .
-1 see the section “ non-gaap financial measures ” below for further discussion of these financial measures .
-2 includes pounds from specialty alloys operations segment and certain performance engineered products segment businesses including dynamet carpenter powder products and lpw technology ltd .

Question: What was the change in Purchases of property, plant, equipment and software in 2019 from 2018?
Answer: 45.3
Quarter Ended (2)
July 28, 2017
October 27, 2017
January 26, 2018
April 27, 2018
Net revenues
$ 1,321
$ 1,415
$ 1,539
$ 1,644
Gross profit
$ 824
$ 900
$ 956
$ 1,029
Provision for income taxes (1)
$ 14
$ 48
$ 983
$ 38
Net income (loss)
$ 131
$ 174
$(479 )
$ 290
Net income (loss) per share, basic
$ 0.49
$ 0.65
$(1.79 )
$ 1.09
Net income (loss) per share, diluted
$ 0.47
$ 0.63
$(1.79 )
$ 1.06
selected quarterly financial data -unaudited .
selected quarterly financial data is as follows -in millions except per share amounts : .
-1 in the quarter ended january 26 2018 our provision for income taxes included significant charges attributable to united states tax reform .
-2 the quarters of fiscal 2018 have been adjusted for our retrospective adoption of the new accounting standard revenue from contracts with customers -asc 606 .

Question: What was the net revenue for the quarter of July 28, 2017?
Answer: 1,321
January 31, 2020
February 1,2019
Unearned license revenue
$19
$15
Unearned subscription and SaaS revenue
1,534
916
Unearned software maintenance revenue
6,700
5,741
Unearned professional services revenue
1,015
767
Total unearned revenue
$9,268
$7,439
unearned revenue .
unearned revenue as of the periods presented consisted of the following -table in millions : .
unearned subscription and saas revenue is generally recognized over time as customers consume the services or ratably over the term of the subscription commencing upon provisioning of the service .
previously unearned subscription and saas revenue was allocated between unearned license revenue and unearned software maintenance revenue in prior periods and has been reclassified to conform with current period presentation .
unearned software maintenance revenue is attributable to our maintenance contracts and is generally recognized over time on a ratable basis over the contract duration .
the weighted-average remaining contractual term as of january 31 2020 was approximately two years .
unearned professional services revenue results primarily from prepaid professional services and is generally recognized as the services are performed .

Question: What was unearned software maintenance revenue attributable to?
Answer: maintenance contracts and is generally recognized over time on a ratable basis over the contract duration.
Number of Options (in Millions)
Weighted Average Exercise Price
Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value (in Millions)
Granted
2.3
$27.09
Exercised
(0.1)
$24.79
$0.1
Expired
(1.8)
$26.92
Outstanding at May 26, 2019
0.4
$28.13
0.16
$0.6
Exercisable at May 26, 2019
0.4
$28.13
0.16
$0.6
stock appreciation rights awards .
during the second quarter of fiscal 2019 in connection with the completion of the pinnacle acquisition we granted 2 .
3 million cash-settled stock appreciation rights with a fair value estimated at closing date using a black-scholes option-pricing model and a grant date price of $ 36 .
37 per share to pinnacle employees in replacement of their unvested stock option awards that were outstanding as of the closing date .
approximately $ 14 .
8 million of the fair value of the replacement awards granted to pinnacle employees was attributable to pre-combination service and was included in the purchase price and established as a liability .
as of may 26 2019 the liability of the replacement stock appreciation rights was $ 0 .
9 million which includes post-combination service expense the mark-to-market of the liability and the impact of payouts since acquisition .
the compensation income for our cash-settled stock appreciation rights totaled $ 13 .
7 million for fiscal 2019 .
included in this amount is income of $ 14 .
0 million related to the mark-to-market of the liability established in connection with the pinnacle acquisition and expense of $ 0 .
2 million for accelerated vesting of awards related to pinnacle integration restructuring activities net of the impact of marking-to-market these awards based on a lower market price of conagra common shares .
the related tax expense for fiscal 2019 was $ 3 .
4 million .
a summary of the stock appreciation rights activity as of may 26 2019 and changes during the fiscal year then ended is presented below : .

Question: What is the ratio of granted stocks to exercisable stocks?
Answer: 5.75
As of December 31,
As of December 31,
2018
2019
Derivative assets carried at fair value through profit or loss (FVTPL)
Interest rate swaps
15,188
18
Forward foreign exchange contracts
—
389
Derivative assets designated and effective as hedging instruments carried at fair value
Cross currency swaps
—
3,594
Total
15,188
4,001
Derivative financial instruments, current assets
6,222
429
Derivative financial instruments, non-current assets
8,966
3,572
Total
15,188
4,001
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 .
26 .
derivative financial instruments .
the fair value of the derivative assets is as follows : .

Question: In which year was the fair value of  Interest rate swaps  higher?
Answer: 2018
Services
2018 ($)
2019 ($)
Audit Fees
5,859,755
5,024,093
Audit-Related Fees
137,420
3,178,737
Tax Fees
1,440,168
2,346,879
All Other Fees
11,200
10,955
Total
7,448,544
10,560,664
ernst & young llp .
ernst & young llp fees incurred by us for fiscal 2018 and 2019 were as follows : .
audit fees : audit fees for fiscal 2018 and 2019 were for professional services rendered in connection with audits of our consolidated financial statements statutory audits of our subsidiary companies quarterly reviews and assistance with documents that we filed with the sec -including our forms 10-q and 8-k for periods covering fiscal 2018 and 2019 .
audit-related fees : audit-related fees for 2018 and 2019 were for professional services rendered in connection with consultations with management on various accounting matters including audit of financial statements of a carve-out entity and sell-side due diligence with respect to our previously announced spin-off .
tax fees : tax fees for 2018 and 2019 were for tax compliance and consulting services .
all other fees : other fees in 2018 and 2019 were for access to technical accounting services .

Question: What was the percentage change in total fees from 2018 to 2019?
Answer: 41.78
Year Ended
Balance at Beginning of Year
Income Tax Expense (Benefit)
Reversal for State NOL Expiration and Utilization
Balance at End of Year
September 30, 2019
$104,858
$10,448
$(68,292)
$47,014
September 30, 2018
159,154
79,377
(133,673)
104,858
September 30, 2017
322,404
(32,154)
(131,096)
159,154
the valuation allowance activity for the years ended september 30 2019 2018 and 2017 is as follows : .
the company completed an internal revenue code section 382 analysis of the loss carry forwards in 2009 and determined then that all of the company ’ s loss carry forwards are utilizable and not restricted under section 382 .
the company has not updated its section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis .
the company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit .
for tax positions meeting the more likely than not threshold the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority .
the company applies the interpretation to all tax positions for which the statute of limitations remained open .
the company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended september 30 2019 2018 or 2017 .
the company is subject to income taxes in the u .
s .
federal jurisdiction and various state jurisdictions .
tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply .
with few exceptions the company is no longer subject to u .
s .
federal state and local income tax examinations by tax authorities for fiscal years ending prior to 2004 .
we are generally subject to u .
s .
federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute .
during the year ended september 30 2018 the company was examined by the u .
s .
internal revenue service for fiscal year 2016 .
this examination resulted in no adjustments .
the company changed its fiscal year end in 2007 from march 31 to september 30 .

Question: What is the percentage change in the end-of-year valuation allowance from 2018 to 2019?
Answer: -55.16
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(dollars in millions)
2019
2018
2017
Income tax (benefit) provision related to:
Continuing operations
$(10.6)
$9.4
$26.7
Accumulated other comprehensive income (loss)
0.2
1.3
(28.3)
the income tax -benefit provision was charged to continuing operations or accumulated other comprehensive income -loss as follows : .
prior year balances related to deferred tax assets and liabilities have been recast to net the federal effect of state taxes with the specific deferred tax asset or liability to which it relates .

Question: What is the income tax (benefit) provision related to accumulated other comprehensive income in 2018?
Answer: 1.3
December 31, 2019
December 31, 2018
Assets:
Operating lease liability
$878.5
$—
Net operating loss carryforwards
356.6
264.9
Accrued asset retirement obligations
174.9
165.7
Stock-based compensation
5.6
6.3
Unearned revenue
31.7
28.3
Unrealized loss on foreign currency
3.8
12.9
Other accruals and allowances
65.6
78.6
Items not currently deductible and other
26.1
26.2
Liabilities:
Depreciation and amortization
(1,040.3)
(757.0)
Right-of-use asset
(865.1)
—
Deferred rent
(79.7)
(36.9)
Other
—
(15.3)
Subtotal
(442.3)
(226.3)
Valuation allowance
(194.2)
(151.9)
Net deferred tax liabilities
$(636.5)
$(378.2)
american tower corporation and subsidiaries notes to consolidated financial statements -tabular amounts in millions unless otherwise disclosed .
the components of the net deferred tax asset and liability and related valuation allowance were as follows : .
the company provides valuation allowances if based on the available evidence it is more likely than not that some or all of the deferred tax assets will not be realized .
management assesses the available evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets .

Question: When does the company provide valuation allowances?
Answer: if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
2019
2018
2017
Currently payable:
Federal
$1,995
$1,163
$5,617
State
557
114
1,022
Foreign
13,448
107,487
116,022
16,000
108,764
122,661
Deferred and other:
Federal
(407)
26,334
1,413
State
516
(489)
(153)
Foreign
(9,886)
(20,414)
(30,510)
(9,777)
5,431
(29,250)
Provision for income taxes
$6,223
$114,195
$93,411
16 .
income taxes .
the provision for -benefit from income taxes on income from continuing operations before income taxes consists of the following -in thousands : .

Question: What was the change in state income taxes that is currently payable in 2019 from 2018?
Answer: 443
Year ended June 30,
Year ended June 30,
Year ended June 30,
(In thousands)
2019
2018
Audit fees (1)
$4,598
$4,701
Audit-related fees (2)
—
—
Tax fees (3)
108
116
All other fees (4)
40
101
Total
$4,746
$4,918
item 14 .
principal accountant fees and services .
the aggregate fees for professional services rendered by our independent registered public accounting firm kpmg llp for fiscal 2019 and fiscal 2018 were : .
-1 audit fees were primarily for professional services rendered for -a the annual audits of our consolidated financial statements and the accompanying attestation report regarding our icfr contained in our annual report on form 10- k -b the review of quarterly financial information included in our quarterly reports on form 10-q -c audit services related to mergers and acquisitions and offering documents and -d annual statutory audits where applicable .
-2 audit-related fees were primarily for assurance and related services such as the review of non-periodic filings with the sec .
-3 tax fees were for services related to tax compliance including the preparation of tax returns tax planning and tax advice .
-4 all other fees consist of fees for services other than the services reported in audit fees audit-related fees and tax fees .
opentext ' s audit committee has established a policy of reviewing in advance and either approving or not approving all audit audit-related tax and other non-audit services that our independent registered public accounting firm provides to us .
this policy requires that all services received from our independent registered public accounting firm be approved in advance by the audit committee or a delegate of the audit committee .
the audit committee has delegated the pre-approval responsibility to the chair of the audit committee .
all services that kpmg llp provided to us in fiscal 2019 and fiscal 2018 have been preapproved by the audit committee .
the audit committee has determined that the provision of the services as set out above is compatible with the maintaining of kpmg llp ' s independence in the conduct of its auditing functions .

Question: What units does the table use?
Answer: thousands
July 31, 2019 
July 31, 2018
Prepaid expenses
$2,640
$2,476
Contract costs
23,375
—
Deferred costs
8,867
9,377
Strategic investments
10,672
10,672
Other assets
$45,554
22,525
other assets .
other assets consist of the following -in thousands : .
the company ’ s other assets includes a strategic equity investment in a privately-held company .
the strategic investment is a non-marketable equity security in which the company does not have a controlling interest or the ability to exert significant influence .
this investment does not have a readily determinable market value .
the company records this strategic investment at cost less impairment and adjusts cost for subsequent observable price changes .
during the years ended july 31 2019 and 2018 there were no changes in the investment ’ s carrying value of $ 10 .
7 million .

Question: In which year was Other assets less than 30,000 thousands?
Answer: 2018
Year ended December 31,
Year ended December 31,
Variance
2019
2018
$
%
Software Solutions
$123.9
$112.9
$11.0
10%
Data and Analytics
15.9
14.1
1.8
13%
Corporate and Other(1)
96.4
90.0
6.4
7%
Total
$236.2
$217.0
19.2
9%
depreciation and amortization .
the following table sets forth depreciation and amortization by segment for the periods presented -in millions : .
-1 depreciation and amortization for corporate and other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with gaap .
the increase in depreciation and amortization is primarily driven by implementation of new clients accelerated amortization of deferred contract costs and hardware and software placed in service .

Question: What was the difference in the percent variance between Software Solutions and Data and Analytics?
Answer: 3
Twelve months ended December 31,
Twelve months ended December 31,
2019
2018
Services 
$59,545
$64,476
Software and other  
3,788
5,073
             Total revenue 
$63,333
$69,549
disaggregation of revenue .
we generate revenue from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners .
the following table depicts the disaggregation of revenue -in thousands according to revenue type and is consistent with how we evaluate our financial performance : .
revenue from contracts with customers : .

Question: How does the company create revenue?
Answer: from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners.
2019
2018
£ million
£ million
Schemes in net asset position
UK defined benefit pension plan – Staff Plan
7.8
1.1
UK defined benefit pension plan – Cash Plan
1.0
0.9
8.8
2.0
Schemes in net liability position
UK unfunded plan
(0.5)
(0.5)
Net pension plan surplus on the balance sheet
8.3
1.5
ii amounts in the financial statements .
the assets and liabilities on the balance sheet are as follows : .
3 .
pensions continued .

Question: What are the schemes comprising the assets and liabilities on the balance sheet in the table?
Answer: Schemes in net asset position Schemes in net liability position
Fiscal year-end
Fiscal year-end
2019
2018
Useful Life
Land
$19,490
$17,655
Buildings and improvements
173,333
165,535
5 - 40 years
Equipment, furniture and fixtures
389,225
359,721
3 - 10 years
Leasehold improvements
94,878
89,399
shorter of asset life or lease term
676,926
632,310
Accumulated depreciation and amortization
(353,492)
(320,517)
Property and equipment, net
$323,434
$311,793
property and equipment .
property and equipment are stated at cost and are depreciated or amortized using the straight-line method .
cost accumulated depreciation and amortization and estimated useful lives are as follows -dollars in thousands : .

Question: How is property and equipment stated in the table?
Answer: stated at cost and are depreciated or amortized using the straight-line method
CONSOLIDATED
JUN 2019 $’000
JUN 2018 $’000
Revenue
426
1,208
Expenses
(1,035)
(989)
Operating income
(609)
219
Interest revenue
5
9
Impairment of other intangible assets
(603)
(16,902)
Profit/(loss) before tax from discontinued operations
(1,207)
(16,674)
Tax benefit/(expense) related to current pre-tax loss
(1,150)
(55)
Post-tax profit/(loss) of  discontinued operations
(2,357)
(16,729)
6 .
3 changes in group structure .
discontinued operations .
on 21 december 2018 the group executed a share sale agreement to sell infochoice pty ltd a wholly owned subsidiary .
at 30 june 2019 infochoice pty ltd was classified as a discontinued operation .
the business of infochoice pty ltd represented the group ’ s financial services and products comparison operating segment .
with infochoice pty ltd being classified as a discontinued operation its operating results are no longer presented in the segment note .
the sale of infochoice pty ltd was completed on 18 february 2019 .
the results of infochoice pty ltd for the period are presented below : .

Question: What is the percentage change in the interest revenue from 2018 to 2019?
Answer: -44.44
Performance rights issued and outstanding at 30 June 2019
Grant Date
Vesting Date1
Fair Value per Right $
Rights Granted
No. of Rights at 30/6/2019
2 Jul 2017
31 Aug 2020
3.815
355,316
355,316
2 Jul 2018
31 Aug 2021
3.01
530,652
530,652
Total
885,968
885,968
b .
employee performance rights plan .
the employee performance rights plan -the rights plan was approved by shareholders at the company ’ s agm on 23 november 2017 .
under the rights plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
rights plan awards are granted in the form of performance rights over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each performance right is to subscribe for one ordinary share upon vesting and when issued the shares will rank equally with other shares .
performance rights issued under the employee performance rights plan are valued on the same basis as those issued to kmp which is described in note 16-d .
1 .
the vesting date for rights granted on 2 july 2017 and 2 july 2018 is the date on which the board notifies the executive that the rights have vested after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed .
this is likely to be 31 august 2020 and 31 august 2021 respectively .
no performance rights vested or lapsed during the financial year .
the number of performance rights issued and outstanding at 30 june 2018 was 355316 consisting solely of the performance rights granted on 2 july 2017 .
the weighted average contractual life of outstanding performance rights at the end of the financial year is 1 .
77 years -2018 : 2 .
17 years .

Question: What was the total number of rights granted?
Answer: 885,968
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Current income tax:
UK corporation tax
1.3
1.2
Adjustments in respect of previous years UK tax
0.3
0.3
Overseas tax before exceptional items
22.2
23.0
Adjustment in respect of previous years
13.1
10.2
Total current tax charge
36.9
34.7
Deferred tax:
Origination and reversal of temporary differences
2.5
(16.7)
Impact of changes in US tax rate
-
5.4
Adjustment in respect of previous years
(12.7)
(3.5)
Total deferred tax credit
(10.2)
(14.8)
Total income tax charge
26.7
19.9
14 taxation .
uk corporation tax for the year-ended 31 march 2019 is calculated at 19 % -2018 : 19 % of the estimated assessable loss for the period .

Question: What was the change in Total income tax charge in 2019 from 2018?
Answer: 6.8