FangyuLei/tatqa huggingface dataset:
Enterprise d
Adjusteda revenue £6,292m
Adjusteda revenue £6,292m
Adjusteda revenue £6,292m
Adjusteda operating profit £1,356m
Adjusteda operating profit £1,356m
2019 (IFRS 15)
2019 (IFRS 15)
2018 (IAS 18)
Change
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
6,292
6,647
(355)
(5)
Adjusted a operating costs
4,302
4,570
(268)
(6)
Adjusted a EBITDA
1,990
2,077
(87)
(4)
Depreciation & amortisation
634
635
(1)
-
Adjusted a operating profit
1,356
1,442
(86)
(6)
Capital expenditure
501
492
9
2
Normalised free cash flow b
1,483
1,587
(104)
(7)
the uk and ireland business-to-business market remains challenging .
the main headwind we face is the decline in traditional calls and lines where we have a relatively high market share .
the ip voice market is significantly more fragmented with a large number of providers and we are focused on expanding our share in this growing market .
the mobile market remains competitive and we continue to see pressure on pricing .
while overall growth in the broadband market is limited we are seeing good demand for our premium products such as fibre and 4g assure .
newer areas such as the internet of things cloud sdwan and security remain good opportunities for us over the longer term .
adjusted a revenue decreased 5 % for the year mainly due to the ongoing decline of fixed voice revenue .
we continue to see a steeper than expected reduction in calls per fixed line as usage moves to mobile and ip .
we continue to sell less low margin equipment and also experienced ongoing declines in some of our other legacy products such as private circuits .
this was partially offset by growth in ip mobile and networking .
we ’ re also continuing to see encouraging growth in messaging volumes in ventures .
adjusted a operating costs reduced 6 % helped by labour cost efficiencies from our cost transformation programmes .
adjusteda ebitda decreased 4 % with our lower cost base more than offset by the reduction in revenue .
capital expenditure increased 2 % and normalised free cash flowb decreased 7 % reflecting the reduction in ebitda and the higher capital expenditure .
the retail order intake decreased 15 % to £ 2 .
9bn for the year due to the signing of a large contract in republic of ireland in the prior year .
the wholesale order intake declined 22 % to £ 1 .
0bn after 2017 / 18 benefitted from a number of large deals including the timing of some contract renewals .
a adjusted measures exclude specific items as explained in the additional information on page 185 .
b free cash flow after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .
d enterprise comparatives have been re-presented to reflect the bringing together of our business and public sector and wholesale and ventures units into a single enterprise unit as well as the transfer of northern ireland networks from enterprise to openreach .

Question: What caused the decrease in retail order?
Answer: due to the signing of a large contract in Republic of Ireland in the prior year.
2019
2018
Assets
Prepaid expenses and other
$ 3,481
$ 2,921
Other assets - net
2,016
2,193
Total
$ 5,497
$ 5,114
deferred contract costs are classified as current or non-current within prepaid expenses and other and other assets – net respectively .
the balances of deferred contract costs as of december 31 2019 and 2018 included in the balance sheet were as follows : .
for the years ended december 31 2019 and 2018 the partnership recognized expense of $ 3757 and $ 2740 respectively associated with the amortization of deferred contract costs primarily within selling general and administrative expenses in the statements of income .
deferred contract costs are assessed for impairment on an annual basis .
an impairment charge is recognized to the extent the carrying amount of a deferred cost exceeds the remaining amount of consideration expected to be received in exchange for the goods and services related to the cost less the expected costs related directly to providing those goods and services that have not yet been recognized as expenses .
there have been no impairment charges recognized for the year ended december 31 2019 and 2018 .

Question: How often are Deferred contract costs are assessed for impairment?
Answer: on an annual basis
Application Software
Network Software & Systems
Measurement & Analytical MeasurementSolutions
Process Technologies
Total
2019
Canada
$   41.0
$   71.1
$   81.4
$   28.9
$ 222.4
Europe
188.8
36.7
307.2
113.8
646.5
Asia
3.5
18.8
185.0
108.0
315.3
Middle East
8.6
37.5
13.1
44.4
103.6
Rest of the world
25.8
9.5
45.3
55.2
135.8
Total
$ 267.7
$ 173.6
$ 632.0
$ 350.3
$ 1,423.6
2018
Canada
$   38.5
$   58.5
$   79.3
$   35.0
$    211.3
Europe
188.6
12.2
361.7
117.5
680.0
Asia
3.2
11.0
220.3
115.4
349.9
Middle East
4.7
48.6
14.4
34.4
102.1
Rest of the world
29.5
7.8
42.5
55.0
134.8
Total
$  264.5
$  138.1
$  718.2
$  357.3
$  1,478.1
2017
Canada
$   26.6
$   52.9
$   72.9
$   34.7
$    187.1
Europe
176.5
11.0
310.6
98.1
596.2
Asia
2.4
7.3
205.9
109.8
325.4
Middle East
4.8
58.8
13.4
35.5
112.5
Rest of the world
23.2
6.1
42.0
48.7
120.0
Total
$  233.5
$  136.1
$  644.8
$  326.8
$  1,341.2
export sales from the u .
s .
during the years ended december 31 2019 2018 and 2017 were $ 531 .
8 $ 578 .
0 and $ 512 .
5 respectively .
in the year ended december 31 2019 these exports were shipped primarily to asia -33 % europe -24 % canada -18 % middle east -13 % and other -12 % .
sales to customers outside the u .
s .
accounted for a significant portion of roper ’ s revenues .
sales are attributed to geographic areas based upon the location where the product is ultimately shipped .
roper ’ s net revenues for the years ended december 31 2019 2018 and 2017 are shown below by region except for canada which is presented separately as it is the only country in which roper has had greater than 4 % of total revenues for any of the three years presented : .

Question: What is the ratio of net revenue from the Application Software segment to the Process Technologies segment in 2018?
Answer: 0.74
2019
Americas
Europe
Asia
Total
% of total
(Amounts in thousands)
TS
$67,728
$3,285
$646
$71,159
90%
HPP
5,294
771
1,837
7,902
10%
Total
$72,522
$4,056
$2,483
$79,061
100%
% of total
92%
5%
3%
100%
2018
TS
$52,034
$9,059
$1,344
$62,437
86%
HPP
8,424
1,266
789
10,479
14%
Total
$60,458
$10,325
$2,133
$72,916
100%
% of total
83%
14%
3%
100%
the following table details the company ’ s sales by operating segment for fiscal years ended september 30 2019 and 2018 .
the company ’ s sales by geographic area based on the location of where the products were shipped or services rendered are as follows : .
substantially all americas amounts are united states .

Question: How does the company sort its sales by?
Answer: Geographic area
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Cost of sales—product
$90
$94
$85
Cost of sales—service
130
133
134
Share-based compensation expense in cost of sales .
220
227
219
Research and development .
540
538
529
Sales and marketing
519
555
542
General and administrative
250
246
236
Restructuring and other charges
62
33
3
Share-based compensation expense in operating expenses
1,371
1,372
1,310
Total share-based compensation expense
$1,591
$1,599
$1,529
Income tax benefit for share-based compensation .
$542
$558
$451
-c summary of share-based compensation expense .
share-based compensation expense consists primarily of expenses for stock options stock purchase rights restricted stock and rsus granted to employees .
the following table summarizes share-based compensation expense -in millions : .
as of july 27 2019 the total compensation cost related to unvested share-based awards not yet recognized was $ 3 .
3 billion which is expected to be recognized over approximately 2 .
8 years on a weighted-average basis .

Question: What does share-based compensation expense consist of?
Answer: primarily of expenses for stock options, stock purchase rights, restricted stock, and RSUs granted to employees.
F19
F18
CHANGE
CHANGE
$ MILLION
53 WEEKS
52 WEEKS
CHANGE
NORMALISED
Sales
3,797
3,566
6.5%
4.2%
LBITDA before
significant items
(5)
(30)
(82.2)%
(88.7)%
Depreciation and amortisation
(80)
(80)
0.7%
0.7%
LBIT before significant items
(85)
(110)
(22.2)%
(24.0)%
Significant items
(371)
–
n.m.
n.m.
LBIT after significant items
(456)
(110)
315.5%
313.7%
Gross margin (%)
31.1
31.7
(59) bps
(49) bps
Cost of doing business (%)
33.4
34.8
(142) bps
(132) bps
LBIT 2 to sales (%)
(2.3)
(3.1)
83 bps
84 bps
Sales per square metre ($)$)
3,629
3,369
7.7%
5.4%
Funds employed
204
502
(59.4)%
ROFE (%)
(23.0)
(23.3)
24 bps
77 bps
funds employed declined primarily due to significant items provisions .
inventory quality has improved as a result of solid sales and improved apparel sell ‐ through in h2 .
in f20 big w will focus on creating a sustainable business that is simpler to operate and continue providing customers with low prices and more convenient connected solutions in ‐ store and online .

Question: What is the average cost of doing business (%) for both F19 and F18?
Answer: 34.1
Year ended December 31,
Year ended December 31,
2018
2019
(EUR thousand)
Revenue
Revenue
United States
175,855
339,463
Europe
165,602
126,203
Asia
476,624
818,194
Total
818,081
1,283,860
note 21 .
revenue .
geographical information is summarized as follows : .
for geographical reporting the revenue is attributed to the geographical location in which the customer ’ s facilities are located .

Question: What was the percentage change in revenue from 2018 to 2019?
Answer: 56.94
2019
2018
Land
$14,241
$14,382
Buildings and improvements .
664,266
567,605
Machinery and equipment .
2,436,997
1,826,434
Office equipment and furniture .
159,848
178,011
Leasehold improvements
48,772
49,055
Construction in progress
243,107
405,581
Property, plant and equipment, gross
3,567,231
3,041,068
Accumulated depreciation .
(1,386,082)
(1,284,857)
Property, plant and equipment, net
$2,181,149
$1,756,211
property plant and equipment net .
property plant and equipment net consisted of the following at december 31 2019 and 2018 -in thousands : .
we periodically assess the estimated useful lives of our property plant and equipment whenever applicable facts and circumstances indicate a change in the estimated useful life of an asset may have occurred .
during the year ended december 31 2019 we revised the estimated useful lives of certain core series 6 manufacturing equipment from 10 years to 15 years .
such revision was primarily due to the validation of certain aspects of our series 6 module technology including the nature of the manufacturing process the operating and maintenance cost profile of the manufacturing equipment and the technology ’ s compatibility with our long-term module technology roadmap .
we expect the revised useful lives to reduce depreciation by approximately $ 15 .
0 million per year .
depreciation of property plant and equipment was $ 176 .
4 million $ 109 .
1 million and $ 91 .
4 million for the years ended december 31 2019 2018 and 2017 respectively .

Question: How much will depreciation expense decrease as a result of the revision in useful life?
Answer: reduce depreciation by approximately $15.0 million per year
NON-CURRENT
Note
30 June 2019 $'000
30 June 2018 $'000
Customer incentives
6(b)
1,091
1,145
Capitalised transaction costs
3,359
5,490
Contract costs
6(c)
448
-
Total other assets - non-current
4,898
6,635
6 other assets -continued .
-a security deposits .
included in the security deposits was $ 8 .
8 million -2018 : $ 4 .
2 million relating to deposits held as security for bank guarantees .
-b customer incentives .
where customers are offered incentives in the form of free or discounted periods the dollar value of the incentive is capitalised and amortised on a straight-line basis over the expected life of the contract .
-c contract costs .
from 1 july 2018 eligible costs that are expected to be recovered will be capitalised as a contract cost and amortised over the expected customer life .

Question: How much was the security deposits in 2018?
Answer: $4.2 million
Weighted-average assumptions used to define the benefit obligations
2019
2018
%
%
Rate of increase in salaries
2.4
2.7
Rate of increase in pensions
2.8
2.9
Rate of price inflation
2.9
3.2
Discount rate
2.1
2.7
7 employee benefits .
pension plans .
the company is accounting for pension costs in accordance with international accounting standard 19 .
the disclosures shown here are in respect of the company ’ s defined benefit obligations .
other plans operated by the company were defined contribution plans .
the total expense relating to the company ’ s defined contribution pension plans in the current year was £ 0 .
7m -2018 : £ 0 .
6m .
at 31st december 2019 the post-retirement mortality assumptions in respect of the company defined benefit scheme follows 85 % / 96 % -male / female of saps s2 cmi 2017 projections with a long term trend of 1 .
25 % p .
a .
at 31st december 2018 the postretirement mortality assumptions in respect of the company defined benefit scheme follows 85 % of saps s2 light base table for males and 96 % of saps s2 base table for females with cmi core projection model 2016 improvements commencing in 2007 subject to a 1 .
25 % p .
a .
long-term trend .
these assumptions are regularly reviewed in light of scheme-specific experience and more widely available statistics .
the financial assumptions used at 31st december were : .
the assumptions used by the actuary are the best estimates chosen from a range of possible actuarial assumptions which due to the timescale covered may not necessarily be borne out in practice .

Question: What was the absolute percentage change in the discount rate from 2018 to 2019?
Answer: -0.6
($ in millions)
($ in millions)
($ in millions)
Percent
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Licensing of intellectual property including royalty-based fees
$367
$723
(43.2)%
Custom development income
246
275
(10.5)
Sales/other transfers of intellectual property
34
28
22.6
Total
$648
$1,026
(36.9)%
intellectual property and custom development income .
licensing of intellectual property including royalty-based fees decreased 49 .
2 percent in 2019 compared to 2018 .
this was primarily due to a decline in new partnership agreements compared to the prior year .
the timing and amount of licensing sales or other transfers of ip may vary significantly from period to period depending upon the timing of licensing agreements economic conditions industry consolidation and the timing of new patents and know-how development .

Question: What was the decrease in Licensing of intellectual property?
Answer: 49.2 percent
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
As of December 31,
2014
2015
2016
2017
2018
2019
CSG Systems International, Inc.
$100.00
$146.72
$200.85
$185.42
$137.31
$227.96
Russell 2000 Index
100.00
95.59
115.95
132.94
118.30
148.49
Data Preparation and Processing Services
100.00
110.52
129.67
159.46
174.32
245.10
item 5 .
market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
our common stock is listed on nasdaq under the symbol ‘ ‘ csgs ’ ’ .
on january 31 2020 the number of holders of record of common stock was 126 .
stock price performance .
the following graph compares the cumulative total stockholder return on our common stock the russell 2000 index and our standard industrial classification - “ sic ” code index : data preparation and processing services during the indicated five-year period .
the graph assumes that $ 100 was invested on december 31 2014 in our common stock and in each of the two indexes and that all dividends if any were reinvested .

Question: What is the cumulative total stockholder return of Russell 2000 Index as of 31 December, 2018?
Answer: 118.30
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Wages and salaries
286.0
271.8
Social security costs
25.6
27.3
Pension costs
8.9
8.4
Other costs
12.7
12.1
333.2
319.6
Share-based payments (see note 29)
36.9
42.3
Total employee costs
370.1
361.9
11 employee costs .
included in wages and salaries above are $ 4 .
2m -2018 : $ 4 .
0m relating to retention payments arising on business combinations .

Question: In which year was Total employee costs larger?
Answer: 2019
Fiscal 2018
Fiscal 2017
% Change
(in millions)
(in millions)
(in millions)
Sales
$  325.2
$  360.2
(10)%
Operating income
16.6
28.1
(41)
Adjusted EBITDA
26.3
39.4
(33)
cubic global defense .
sales : cgd sales decreased 10 % to $ 325 .
2 million in 2018 compared to $ 360 .
2 million in 2017 .
the year-over-year comparative sales and operating income were significantly impacted by an $ 8 .
0 million gain recognized on an equitable contract adjustment in fiscal 2017 for our littoral combat ship virtual training contract with the u .
s .
navy .
sales were lower in fiscal 2018 on virtual training sales air combat training system sales and ground combat training system sales while sales of international training support services increased between fiscal 2017 and 2018 .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar had no significant impact on cgd sales between 2017 and 2018 .
amortization of purchased intangibles : amortization of purchased intangibles included in the cgd results amounted to $ 1 .
1 million in 2018 and $ 0 .
9 million in 2017 .
operating income : cgd had operating income of $ 16 .
6 million in 2018 compared to $ 28 .
1 million in 2017 .
the decrease in operating income was primarily caused by the gain of $ 8 .
0 million recognized in fiscal 2017 due to the approval of a contract adjustment with the u .
s .
navy described above .
in fiscal 2018 an arbitrator awarded $ 1 .
7 million to a former reseller of our air combat training systems in the far east which was recorded as sg & a expense by cgd in 2018 .
in addition cgd ’ s r & d expenditures increased approximately $ 1 .
8 million year-over-year .
the increase in r & d expenditures is indicative of the acceleration of our development of next generation live virtual constructive and game-based training systems .
these decreases in operating income in fiscal 2018 were partially offset by increased operating income from ground combat training systems which was higher primarily due to improvements in expected total costs for the development of two ground combat training system contracts in the far east .
the average exchange rates between the prevailing currency in our foreign operations and the u .
s .
dollar had no significant impact on cgd operating income between 2017 and 2018 .
adjusted ebitda : cgd adjusted ebitda was $ 26 .
3 million in 2018 compared to $ 39 .
4 million in 2017 .
the decrease in adjusted ebitda was primarily driven by the same factors that drove the decrease in operating income described above excluding the increase in amortization which is excluded from adjusted ebitda .

Question: What is the change in operating income from 2017 to 2018?
Answer: -11.5
BELL WIRELESS
BELL  WIRELINE
BELL  MEDIA
BCE
Balance at January 1, 2018
3,032
4,497
2,899
10,428
Acquisitions and other
16
182
32
230
Balance at December 31, 2018
3,048
4,679
2,931
10,658
Acquisitions and other
–
(6)
15
9
Balance at December 31, 2019
3,048
4,673
2,946
10,667
note 19 goodwill .
the following table provides details about the changes in the carrying amounts of goodwill for the years ended december 31 2019 and 2018 .
bce ’ s groups of cgus correspond to our reporting segments .

Question: What is the percentage change in the Balance comparing January 1, 2018 and December 31, 2019 for BCE?
Answer: 2.29
Estimated Useful Lives
December 31,
December 31,
2019
2018
Computer equipment
3 years
$ 434.8
$ 417.6
Software
3 years
55.9
40.5
Land
Indefinite
9.0
9.0
Buildings, including improvements
5-40 years
145.5
175.0
Leasehold improvements
Lesser of useful life or remaining lease term
99.4
70.8
Other
1-20 years
25.7
27.0
Total property and equipment
770.3
739.9
Less: accumulated depreciation and amortization
(511.7)
(440.9)
Property and equipment, net
$ 258.6
$ 299.0
property and equipment consisted of the following : .
depreciation and amortization expense related to property and equipment was $ 86 .
5 million $ 97 .
4 million and $ 88 .
8 million during 2019 2018 and 2017 respectively .
property and equipment .
property and equipment is stated at cost .
depreciation is recorded over the shorter of the estimated useful life or the lease term of the applicable assets using the straight-line method beginning on the date an asset is placed in service .
we regularly evaluate the estimated remaining useful lives of our property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation .
maintenance and repairs are charged to expense as incurred .

Question: Between 2018 and 2019 year end, which year had more total property and equipment?
Answer: 2019
Accumulated Other Comprehensive Income (Loss)
Years ended
Years ended
December 31, 2019
December 31, 2018
$
$
Balance, beginning of the year
(12,216)
3,435
Other comprehensive income (loss) before reclassifications
12,865
(19,821)
Loss on cash flow hedges reclassified from accumulated other comprehensive income (loss) to earnings were as follows:
Cost of revenues
279
255
Sales and marketing
1,538
1,224
Research and development
2,620
2,063
General and administrative
744
628
Tax effect on unrealized gain (loss) on cash flow hedges
(4,784)
—
Other comprehensive income (loss), net of tax
13,262
(15,651)
Balance, end of the year
1,046
(12,216)
changes in accumulated other comprehensive income -loss .
the following table summarizes the changes in accumulated other comprehensive income -loss which is reported as a component of shareholders ’ equity for the years ended december 31 2019 and 2018 : .
expressed in us $ 000 ' s except share and per share amounts .

Question: What is the accumulated other comprehensive income at the beginning of 2019?
Answer: (12,216)
Customer
A
B
C
D
E
% of revenue, 2019
11%
9%
16%
3%
2%
% of revenue, 2018
17%
14%
1%
4%
-%
% of accounts receivable, as of December 31, 2019
10%
8%
31%
-%
10%
% of accounts receivable, as of December 31, 2018
13%
-%
16%
14%
-%
note 6 .
accounts receivable and revenues .
amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require payment on a short-term basis .
invoices are generally issued at the point control transfers and substantially all of our invoices are due within 30 days or less however certain customers have terms of up to 120 days .
for substantially all of our contracts control of the ordered product-s transfers at our location .
periodically we require payment prior to the point in time we recognize revenue .
amounts received from customers prior to revenue recognition on a contract are contract liabilities are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment .
revenues in 2019 include $ 0 .
1 million in unearned revenue as of december 31 2018 and in 2018 include less than $ 0 .
1 million in unearned revenue as of january 1 2018 .
our accounts receivable potentially subject us to significant concentrations of credit risk .
revenues and accounts receivable from significant customers -customers with revenue or accounts receivable in excess of 10 % of consolidated totals are stated below as a percent of consolidated totals .

Question: What is the change in the amount of accounts receivable as a percentage of revenue from customer B between 2018 and 2019?
Answer: -5