Task: Arithmetic-Relationship (source dataset: Auto-Relate)

You are given a table with numerical values in multiple columns. Your task is to analyze the data and identify semantic relationships, expressed in arithmetic relationships, that exist between columns.

These relationships may involve any combination of the following operations: addition (+), subtraction (−), multiplication (*), and division (/). The expressions can involve two or more columns and may be nested (e.g., B = (A + C) / D).

Please only identify arithmetic relationships that hold semantically based on the data, and do not return relationships that are likely spurious, e.g., (A = B * 0), where A is an all 0 column. Please only return minimal atomic relationships, e.g., if A = B + C and D = E + F, then there is no need to return A = B + C + E + F - D.

No explanation, return all the formula(s) in JSON format: {"Arithmetic-Relationship": [<list-of-formulas>]}. If no relationship is found, return {"Arithmetic-Relationship": []}.

Input Table:
|      B | C                                         | D   | E           | F                             |                G |                H |                I |                J |                 K |                L |                M |                 N |
|-------:|:------------------------------------------|:----|:------------|:------------------------------|-----------------:|-----------------:|-----------------:|-----------------:|------------------:|-----------------:|-----------------:|------------------:|
|    100 | Share Capital                             | BS  | Equity      | Share capital                 |      0           |   1284           |      0           |      0           |       0           |      0           |   1284           |   -1284           |
|    120 | Uncovered Losses                          | BS  | Equity      | Retained earnings             | 123227           |      0           |      0           |      0           |       0           | 123227           |      0           |  123227           |
|    121 | Retained Earnings                         | BS  | Equity      | Retained earnings             |      0           |      0           |      0           | 578182           | -578182           |      0           | 578182           | -578182           |
|    122 | Current Year Result Profit or Loss        | BS  | Equity      | Retained earnings             |      0           | 578182           | 578182           |      0           |  578182           |      0           |      0           |       0           |
|   1592 | Leases                                    | BS  | Liabilities | Leases                        |      0           |      1.28527e+06 | 343146           | 412804           |  -69657.9         |      0           |      1.35493e+06 |      -1.35493e+06 |
|    206 | Hardware                                  | BS  | Assets      | PPE                           | 403010           |      0           |  52387.2         | 103897           |  -51509.8         | 351500           |      0           |  351500           |
|    207 | Furniture and Fittings                    | BS  | Assets      | PPE                           |  16741.9         |      0           |      0           |      0           |       0           |  16741.9         |      0           |   16741.9         |
|    209 | Other PPE                                 | BS  | Assets      | PPE                           |   8385.8         |      0           |      0           |      0           |       0           |   8385.8         |      0           |    8385.8         |
|   2191 | Right of usage (leases)                   | BS  | Assets      | Intangibles                   |      1.50328e+06 |      0           | 412804           |      0           |  412804           |      1.91608e+06 |      0           |       1.91608e+06 |
|    240 | PPE Depreciation                          | BS  | Assets      | PPE                           |      0           |      0           |      0           |      0           |       0           |      0           |      0           |       0           |
|   2406 | Hardware Depreciation                     | BS  | Assets      | PPE                           |      0           |  69352.2         |  50927.5         | 203259           | -152331           |      0           | 221684           | -221684           |
|   2407 | Furniture and Fittings Depreciation       | BS  | Assets      | PPE                           |      0           |   1883.37        |      0           |   2511.12        |   -2511.12        |      0           |   4394.49        |   -4394.49        |
|   2409 | Other PPE Depreciation                    | BS  | Assets      | PPE                           |      0           |    629.032       |      0           |   1258.06        |   -1258.06        |      0           |   1887.09        |   -1887.09        |
| 241191 | Right of usage Depreciation               | BS  | Assets      | Intangibles                   |      0           | 237058           |      0           | 362576           | -362576           |      0           | 599634           | -599634           |
|   3011 | Inventory                                 | BS  | Assets      | Inventory                     |      0           |      0           |      0           |      0           |       0           |      0           |      0           |       0           |
|    400 | Domestic Suppliers                        | BS  | Liabilities | Trade payables                |      0           |   2725.29        |      1.68962e+06 |      1.68921e+06 |     410.88        |      0           |   2314.41        |   -2314.41        |
|   4001 | Foreign Suppliers                         | BS  | Liabilities | Trade payables                |      0           | 283821           |      2.23065e+06 |      1.94521e+06 |  285440           |   1618.42        |      0           |    1618.42        |
|    401 | Supplier Advances                         | BS  | Assets      | Other receivables             |   5022.56        |      0           |  -5022.62        |      0           |   -5022.62        |      0           |      0.0642      |      -0.0642      |
|    410 | Clients                                   | BS  | Assets      | Trade receivables             |      0           |      0           |  29044.7         |  29044.7         |       0           |      0           |      0           |       0           |
|   4101 | Export Clients                            | BS  | Assets      | Trade receivables             | 924781           |      0           |      1.41628e+07 |      1.41371e+07 |   25737.8         | 950519           |      0           |  950519           |
|    420 | Payroll                                   | BS  | Liabilities | Other payables                |      0           | 548463           |      8.49923e+06 |      8.52685e+06 |  -27622.4         |      0           | 576085           | -576085           |
|   4201 | Unused Paid Leave Balances                | BS  | Liabilities | Other payables                |      0           | 308184           |      0           |      0           |       0           |      0           | 308184           | -308184           |
|    422 | Employees                                 | BS  | Liabilities | Other payables                |      0           |  21832           |  98214.1         |  86003.4         |   12210.7         |      0           |   9621.33        |   -9621.33        |
|    429 | Other employee-related                    | BS  | Assets      | Other receivables             |  12263.2         |      0           | 106001           | 109066           |   -3065.74        |   9197.48        |      0           |    9197.48        |
|    451 | Income Tax Balance                        | BS  | Liabilities | Other payables                |      0           |  90520.8         |  90520.8         |      0           |   90520.8         |      0           |      0           |       0           |
|    452 | Personal Income Tax                       | BS  | Liabilities | Other payables                |      0           |  62039.5         | 768592           | 779120           |  -10527.1         |      0           |  72566.6         |  -72566.6         |
|   4531 | VAT on Purchases                          | BS  | Assets      | Other receivables             |      0           |      0           | 635507           | 597729           |   37777.8         |  37777.8         |      0           |   37777.8         |
|   4532 | VAT on Sales                              | BS  | Liabilities | Other payables                |      0           |      0           | 418242           | 429723           |  -11480.6         |      0           |  11480.6         |  -11480.6         |
|   4538 | VAT for Reimbursement                     | BS  | Assets      | Other receivables             | 100163           |      0           | 179487           | 246396           |  -66908.8         |  33254.2         |      0           |   33254.2         |
|    459 | Other balances with government agencies   | BS  | Liabilities | Other payables                |      0           |  11967.5         |  11967.5         |  16086.6         |   -4119.07        |      0           |  16086.6         |  -16086.6         |
|    460 | Social securities                         | BS  | Liabilities | Other payables                |      0           |  95625.1         |      1.38771e+06 |      1.40111e+06 |  -13404           |      0           | 109029           | -109029           |
|    465 | Health insurance                          | BS  | Liabilities | Other payables                |      0           |  30971.7         | 449958           | 454485           |   -4527.58        |      0           |  35499.3         |  -35499.3         |
|    491 | Guarantees                                | BS  | Assets      | Other receivables             | 209596           |      0           |   6881.92        | 136556           | -129674           |  79921.9         |      0           |   79921.9         |
|   4921 | Shareholder balances                      | BS  | Liabilities | Related parties               |      0           |      1.25564e+06 |      0           |      0           |       0           |      0           |      1.25564e+06 |      -1.25564e+06 |
|    493 | Insurance                                 | BS  | Liabilities | Other payables                |      0           |  91974.9         | 128765           | 125699           |    3065.61        |      0           |  88909.3         |  -88909.3         |
|   4951 | Deferred Tax Assets                       | BS  | Assets      | Deferred Tax Assets           |  39732.3         |      0           |      0           |      0           |       0           |  39732.3         |      0           |   39732.3         |
|    498 | Other Debtors                             | BS  | Assets      | Other receivables             |      1.17222e+06 |      0           |     23.433       |      1.17222e+06 |      -1.1722e+06  |     23.433       |      0           |      23.433       |
|    499 | Other Creditors                           | BS  | Liabilities | Other payables                |      0           |   8274.1         |   8274.1         |      0           |    8274.1         |      0           |      0           |       0           |
|    500 | Cash on hand                              | BS  | Assets      | Cash                          |      0           |      0           |      0           |      0           |       0           |      0           |      0           |       0           |
|    502 | Cash in bank                              | BS  | Assets      | Cash                          |  64821.9         |      0           |      2.10453e+07 |      2.03052e+07 |  740058           | 804880           |      0           |  804880           |
|    600 | Expense on materials                      | IS  | Expenses    | Material expenses             |      0           |      0           | 173678           |      0           |  173678           | 173678           |      0           |  173678           |
|    601 | Hired services                            | IS  | Expenses    | Hired services                |      0           |      0           |      2.81499e+06 |      0           |       2.81499e+06 |      2.81499e+06 |      0           |       2.81499e+06 |
|    602 | Depreciation                              | IS  | Expenses    | Depreciation and Amortization |      0           |      0           | 207028           |      0           |  207028           | 207028           |      0           |  207028           |
|   6021 | Amortization                              | IS  | Expenses    | Depreciation and Amortization |      0           |      0           | 362576           |      0           |  362576           | 362576           |      0           |  362576           |
|    603 | Payroll expenses                          | IS  | Expenses    | Payroll expenses              |      0           |      0           |      8.52685e+06 |      0           |       8.52685e+06 |      8.52685e+06 |      0           |       8.52685e+06 |
|   6031 | Unused Paid Leave Expenses                | IS  | Expenses    | Payroll expenses              |      0           |      0           |      0           |      0           |       0           |      0           |      0           |       0           |
|    604 | Social security expenses                  | IS  | Expenses    | Payroll expenses              |      0           |      0           |      1.07384e+06 |      0           |       1.07384e+06 |      1.07384e+06 |      0           |       1.07384e+06 |
|    605 | Taxes and other charges                   | IS  | Expenses    | Other expenses                |      0           |      0           | 130489           |      0           |  130489           | 130489           |      0           |  130489           |
|    609 | Other expenses                            | IS  | Expenses    | Other expenses                |      0           |      0           | 216033           |      0           |  216033           | 216033           |      0           |  216033           |
|    613 | Assets under construction and acquisition | BS  | Assets      | PPE                           | 310085           |      0           |      0           | 310085           | -310085           |      0           |      0           |       0           |
|    620 | Interest expense                          | IS  | Expenses    | Finance costs                 |      0           |      0           |  56795.6         |      0           |   56795.6         |  56795.6         |      0           |   56795.6         |
|    624 | Expenses for Exchangge rate FX            | IS  | Expenses    | Finance costs                 |      0           |      0           |  57241           |      0           |   57241           |  57241           |      0           |   57241           |
|    629 | Other finance costs                       | IS  | Expenses    | Finance costs                 |      0           |      0           | 111664           |      0           |  111664           | 111664           |      0           |  111664           |
|    650 | Prepaid expenses                          | BS  | Assets      | Other receivables             |  92368.3         |      0           | 130323           | 114457           |   15865.6         | 108234           |      0           |  108234           |
|    702 | Services Revenue                          | IS  | Revenue     | Sales revenue                 |      0           |      0           |      0           |      1.29925e+07 |      -1.29925e+07 |      0           |      1.29925e+07 |      -1.29925e+07 |
|    704 | PPE Sales Revenue                         | IS  | Revenue     | Other expenses                |      0           |      0           |  52969.5         |  16050           |   36919.5         |  36919.5         |      0           |   36919.5         |
|    709 | Other income                              | IS  | Revenue     | Other income                  |      0           |      0           |      0           |   8153.91        |   -8153.91        |      0           |   8153.91        |   -8153.91        |
|    724 | Income from Exchange rate FX              | IS  | Revenue     | Finance income                |      0           |      0           |      0           |   1161.89        |   -1161.89        |      0           |   1161.89        |   -1161.89        |
|    729 | Other Finance income                      | IS  | Revenue     | Finance income                |      0           |      0           |      0           |      0           |       0           |      0           |      0           |       0           |



label: K=I-J
N=L-M
labeled_formulas: K=I-J
N=L-M
output: {"Arithmetic-Relationship": ["K=I-J", "N=L-M"]}
source: $MMTU_HOME/resources/Relationship-finding/AR/table_728867___xlsx_fc9146353430571bab6f38f564780dd791937af9.xlsx___line_683