next-tat/TAT-QA huggingface dataset:
Emissions are summarised below, all reported as CO2 equivalent (‘CO2e’)
Emissions reported in tonnes CO2e*
Emissions from:
FY19**
FY18**
FY18***
Combustion of fuel and operation of facilities (Scope 1)
59,495
66,336
75,600
Electricity, heat, steam and cooling purchased for own use (Scope 2)
27,633
32,389
67,754
Total gross emissions (Scope 1 and 2)
87,128
98,725
143,354
Green tariff
-27,603
0
0
Total net emissions (Scope 1 and 2)
59,525
98,725
143,354
Ratio (KgCO2e per £1 sales revenue)
0.060
0.066
0.056

text: We measure and report our annual scope 1 & 2 GHG emissions. As part of our commitment to reduce our Greenhouse Gas (‘GHG’) emissions, we moved to a certified green tariff renewable electricity supply contract for
our UK operations from the beginning of the financial year.
text: The GHG emissions summary below shows our gross emissions including location-based scope 2 emissions, as well as our net emissions accounting for the market-based scope 2 reporting for our certified green electricity tariff.
text: The reduction in emissions is driven by continued progress in energy efficiency, a reduction in emissions associated with refrigerants as we continue to move away from fluorinated gas refrigerants, and the general reduction in UK grid carbon factor as more renewables make up a greater proportion of the fuel mix.
text: Over the last six years, we have made good progress in our water consumption per tonne of product, reducing it by 15% over the period. There was also a significant improvement in FY19, and one of the contributing factors to the improvement was the closure of the Evercreech desserts facility which had a higher water intensity than most sites within the business.
text: * Our GHG emissions have been calculated using the GHG Protocol Corporate Accounting and Reporting Standard, and emissions factors from DEFRA’s UK government GHG conversion factors for company reporting (where factors have not been provided directly by a supplier). ** UK & Ireland only – comparable with FY19 Group structure. *** Full Group including US business.

Questions:
question: What is the total gross emissions (Scope 1 and 2) for FY19?
answer: 87,128
question: What is the total gross emissions (Scope 1 and 2) for FY18?
answer: 98,725
question: What is the Combustion of fuel and operation of facilities (Scope 1) in FY19?
answer: 59,495
question: What is the change in the Combustion of fuel and operation of facilities (Scope 1) from FY18 to FY19 for UK and Ireland only?
answer: -6841
derivation: 59,495 - 66,336
question: What is the average Electricity, heat, steam and cooling purchased for own use (Scope 2) for FY18 and FY19 for UK and Ireland only?
answer: 30011
derivation: (27,633+ 32,389)/2
question: What is the change in the Green tariff from FY18 to FY19 for UK and Ireland only?
answer: -27603
derivation: -27,603 - 0
£m
2019
2018
Net investment in finance lease
0.8
1.2
Amounts owed by members of Peel
0.3
0.3
Amounts owed to members of Peel
(0.1)
(0.1)

text: 35 Related party transactions (continued)
text: Balances outstanding between the Group and members of Peel at 31 December 2019 and 31 December 2018 are shown below:
text: Under the terms of the Group’s acquisition of intu Trafford Centre from Peel in 2011, Peel has provided a guarantee in respect of Section 106 planning obligation liabilities at Barton Square which at 31 December 2019 totalled £13.0 million (2018: £12.4 million).
text: The net investment in finance leases above relate to three advertising services agreements related to digital screens with Peel Advertising Limited (a member of Peel) under which Peel will procure advertising on behalf of the Group. The minimum fixed payments in these agreements have been classified as a finance lease.
text: During the year intu shareholders approved, at a General Meeting held on 31 May 2019, the sale to the Peel Group of a 30.96 acre site near intu Braehead known as King George V docks (West) and additional plots of adjacent ancillary land for cash consideration of £6.1 million.
text: Other transactions
text: During the year, the Group sold a wholly owned subsidiary, which holds a plot of sundry land near intu Xanadú, to the intu Xanadú joint venture for consideration of £8.6 million. Consideration includes cash consideration of £4.3 million and a retained interest in the entity through the intu Xanadú joint venture. The cash flow statement records a net inflow of £4.0 million comprising the cash consideration less cash in the business of £0.3 million.

Questions:
question: What is the total guarantee in respect of Section 106 planning obligation liabilities at Barton Square which at 31 December 2019?
answer: £13.0 million
question: What is the total guarantee in respect of Section 106 planning obligation liabilities at Barton Square which at 31 December 2018?
answer: £12.4 million
question: What are minimum fixed payments classified as?
answer: finance lease
question: What is the percentage change in the net investment in finance lease from 2018 to 2019?
answer: -33.33
derivation: (0.8-1.2)/1.2
scale: percent
question: What is the percentage change in the amounts owed by members of Peel from 2018 to 2019?
answer: 0
derivation: (0.3-0.3)/0.3
scale: percent
question: What is the percentage change in the amounts owed to members of Peel from 2018 to 2019?
answer: 0
derivation: (0.1-0.1)/0.1
scale: percent
Payments due by Period (In thousands)
Contractual Obligations
Less Than 1 Year
2-5 Years
Total
Operating Lease Obligations:
$773
$2,055
$2,828
Other Long-Term Liabilities:
Finjan Mobile future commitment
650
—
650
Finjan Blue future commitment
2,000
2,000
4,000
Total
$3,423
$4,055
$7,478

text: Contractual Obligations
text: The following table summarizes, as of December 31, 2019, our contractual obligations over the next five years for the property lease entered into during the year ended 2018, the VPN arrangement with Avira and the asset purchase from IBM:

Questions:
question: What are the respective values of operating lease obligations that are less than one year and between 2-5 years?
answer: $773
$2,055
scale: thousand
question: What are the respective values of Finjan Blue future commitments that are less than one year and between 2-5 years?
answer: 2,000
2,000
scale: thousand
question: What are the respective values of total contractual obligations that are less than one year and between 2-5 years?
answer: $3,423
$4,055
scale: thousand
question: What is the value of Finjan Blue future commitment that are due in less than one year as a percentage of the total contractual obligations?
answer: 58.43
derivation: 2,000/3,423 
scale: percent
question: What is the value of operating lease obligations that are due in less than one year as a percentage of the total contractual obligations?
answer: 22.58
derivation: 773/3,423 
scale: percent
question: What is the value of Finjan Mobile future commitment that are due in less than one year as a percentage of the total contractual obligations?
answer: 18.99
derivation: 650/3,423 
scale: percent
External valuation %
Internal valuation %
Year ended 30 June 2019
Leasehold
23%
77%
Freehold
38%
62%
Year ended 30 June 2018
Leasehold
60%
40%
Freehold
27%
73%

text: The table below details the percentage of the number of investment properties subject to internal and external valuations during the current and comparable reporting periods
text: The Group also obtained external valuations on 31 freehold investment properties acquired during the year ended 30 June 2019 (year ended 30 June 2018: 19 freehold investment properties). These external valuations provide the basis of the Directors’ valuations applied to these properties at 30 June 2019 and 30 June 2018. Including these valuations, 51% of freehold investment properties were subject to external valuations during the year (year ended 30 June 2018: 43% of freehold investment properties).

Questions:
question: What is the number of freehold investment properties on which the Group has obtained external valuations?
answer: 31
question: What was the leasehold external and internal valuation in 2019?
answer: 60%
40%
question: What was the leasehold external and internal valuation in 2019?
answer: 23%
77%
question: What was the change in the leasehold external valuation % from 2018 to 2019?
answer: -37
derivation: 23 - 60
scale: percent
question: What is the average freehold internal valuation for 2018 and 2019?
answer: 67.5
derivation: (62 + 73) / 2
scale: percent
question: In which year was the external valuation % for leasehold less than 50%?
answer: 2019
derivation: locate and analyze leasehold in row 4 and 7
2019
2018
2017
Net income attributable to American Tower Corporation stockholders
$1,887.8
$1,236.4
$1,238.9
Dividends on preferred stock
—
(9.4)
(87.4)
Net income attributable to American Tower Corporation common stockholders
$1,887.8
$1,227.0
$1,151.5
Basic weighted average common shares outstanding
442,319
439,606
428,181
Dilutive securities
3,201
3,354
3,507
Diluted weighted average common shares outstanding
445,520
442,960
431,688
Basic net income attributable to American Tower Corporation common stockholders per common share
$4.27
$2.79
$2.69
Diluted net income attributable to American Tower Corporation common stockholders per common share
$4.24
$2.77
$2.67

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 18. EARNINGS PER COMMON SHARE
text: The following table sets forth basic and diluted net income per common share computational data for the years ended December 31, (shares in thousands, except per share data):

Questions:
question: What was the Net income attributable to American Tower Corporation stockholders in 2019?
answer: $1,887.8
scale: million
question: What was the Basic weighted average common shares outstanding in 2018?
answer: 439,606
scale: thousand
question: What were the Dividends on preferred stock in 2017?
answer: (87.4)
scale: thousand
question: What was the change in Dilutive securities between 2018 and 2019?
answer: -153
derivation: 3,201-3,354
scale: thousand
question: What was the change in Basic net income attributable to American Tower Corporation common stockholders per common share between 2017 and 2018?
answer: 0.1
derivation: $2.79-$2.69
question: What was the percentage change in Net income attributable to American Tower Corporation stockholders between 2018 and 2019?
answer: 52.69
derivation: ($1,887.8-$1,236.4)/$1,236.4
scale: percent
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
(restated, Note 3)
Salaries, employee benefits and outsourced services
345,041
317,118
Service delivery costs(1)
661,214
615,267
Customer related costs(2)
83,401
68,744
Other external purchases(3)
114,324
120,496
1,203,980
1,121,625

text: (1) Include cost of equipment sold, content and programming costs, payments to other carriers, franchise fees and network costs.
text: (2) Include advertising and marketing expenses, selling costs, billing expenses, bad debts and collection expenses.
text: (3) Include office building expenses, professional service fees, Canadian Radio-television and Telecommunications Commission (“CRTC”) fees, losses and gains on disposals and write-offs of property, plant and equipment and other administrative expenses.
text: 9. OPERATING EXPENSES

Questions:
question: What is included in Service delivery costs?
answer: Include cost of equipment sold, content and programming costs, payments to other carriers, franchise fees and network costs.
question: What is included in Customer related costs?
answer: Include advertising and marketing expenses, selling costs, billing expenses, bad debts and collection expenses.
question: What is included in Other external purchases?
answer: Include office building expenses, professional service fees, Canadian Radio-television and Telecommunications Commission (“CRTC”) fees, losses and gains on disposals and write-offs of property, plant and equipment and other administrative expenses.
question: What is the increase/ (decrease) in Salaries, employee benefits and outsourced services from 2018 to 2019?
answer: 27923
derivation: 345,041-317,118
scale: thousand
question: What is the increase/ (decrease) in Service delivery costs from 2018 to 2019?
answer: 45947
derivation: 661,214-615,267
scale: thousand
question: What is the increase/ (decrease) in Customer related costs from 2018 to 2019?
answer: 14657
derivation: 83,401-68,744 
scale: thousand
Year Ended December 31,
2019
2018
2017
Gross profit
$137,347
$100,284
$72,849
Amortization of acquired intangibles
2,114
1,268
1,614
Stock-based compensation
1,966
2,306
578
Adjusted gross margin
$141,427
$103,858
$75,041

text: Adjusted Gross Margin. Adjusted gross margin represents gross profit plus amortization of acquired intangibles and stock-based compensation. Adjusted gross margin is a measure used by management to understand and evaluate our core operating performance and trends and to generate future operating plans. The exclusion of stock-based compensation expense and amortization of acquired intangibles facilitates comparisons of our operating performance on a period-to-period basis.
text: In the near term, we expect these expenses to continue to negatively impact our gross profit. Adjusted gross margin is not a measure calculated in accordance with GAAP. We believe that adjusted gross margin provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management and board of directors.
text: Nevertheless, our use of adjusted gross margin has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP. You should consider adjusted gross margin alongside our other GAAP-based financial performance measures, gross profit and our other GAAP financial results. The following table presents a reconciliation of adjusted gross margin to gross profit, the most directly comparable GAAP measure, for each of the periods indicated (in thousands):

Questions:
question: What does Adjusted gross margin represent?
answer: gross profit plus amortization of acquired intangibles and stock-based compensation.
question: What was the Gross Profit in 2019, 2018 and 2017 respectively?
answer: 137,347
100,284
72,849
scale: thousand
question: What is the near term forecast for expenses by the company?
answer: expenses to continue to negatively impact our gross profit.
question: What is the average Gross Profit for 2017-2019?
answer: 103493.33
derivation: (137,347 + 100,284 + 72,849) / 3
scale: thousand
question: In which year was Amortization of acquired intangibles lower than 2,000 thousands?
answer: 2018
2017
derivation: locate and analyze Gross Profit in row 4
question: What is the change in the Stock-based compensation from 2018 to 2019?
answer: -340
derivation: 1,966 - 2,306
scale: thousand
End-Use Market Data
Year Ended June 30,
Year Ended June 30,
Year Ended June 30,
($ in millions)
2019
2018
2017
Aerospace and Defense
$1,327.9
$1,182.3
$973.3
Medical
205.0
175.3
125.5
Energy
181.7
146.5
138.0
Transportation
157.7
157.0
143.9
Industrial and Consumer
371.5
364.9
298.2
Distribution
136.4
131.7
118.7
Total net sales
$2,380.2
$2,157.7
$1,797.6

text: Disaggregation of Revenue
text: The Company operates in two business segments, Specialty Alloys Operations (“SAO”) and Performance Engineered Products (“PEP”). Revenue is disaggregated within these two business segments by diversified end-use markets and by geographical location. Comparative information of the Company’s overall revenues by end-use markets and geography for years ended June 30, 2019, 2018 and 2017 were as follows:

Questions:
question: What are the business segments the company operates in?
answer: Specialty Alloys Operations (“SAO”) and Performance Engineered Products (“PEP”).
question: What is the Aerospace and Defense value in 2019?
answer: $1,327.9
scale: million
question: In which years was the total net sales calculated?
answer: 2019
2018
2017
question: In which year was  Distribution the largest?
answer: 2019
derivation: 136.4>131.7>118.7
question: What was the change in Distribution in 2019 from 2018?
answer: 4.7
derivation: 136.4-131.7
scale: million
question: What was the percentage change in Distribution in 2019 from 2018?
answer: 3.57
derivation: (136.4-131.7)/131.7
scale: percent
£m
2019
2018
Up to three months
29.9
32.1
Three to six months
10.0
3.7
Trade receivables
39.9
35.8

text: 27 Financial risk management (continued)
text: Credit risk
text: Credit risk is the risk of financial loss if a tenant or counterparty fails to meet an obligation under a contract. Credit risk arises primarily from trade receivables but also from other financial assets with counterparties including loans to joint ventures, cash deposits and derivative financial instruments.
text: – trade receivables
text: Credit risk associated with trade receivables is actively managed; tenants are typically invoiced quarterly in advance and are managed individually by asset managers, who continuously monitor and work with tenants, aiming wherever possible to identify and address risks prior to default.
text: Prospective tenants are assessed via a review process, including obtaining credit ratings and reviewing financial information, which is conducted internally. As a result deposits or guarantees may be obtained. The amount of deposits held as collateral at 31 December 2019 is £3.5 million (2018: £3.5 million).
text: When applying a loss allowance for expected credit losses, judgement is exercised as to the collectability of trade receivables and to determine if it is appropriate to impair these assets. When considering expected credit losses, management has taken into account days past due, credit status of the counterparty and historical evidence of collection.
text: The ageing analysis of trade receivables is as follows:

Questions:
question: What is taken into account when considering expected credit losses?
answer: days past due
credit status of the counterparty
historical evidence of collection
question: What is the amount of deposits held as collateral at 31 December 2019?
answer: £3.5 million
question: What is the amount of deposits held as collateral at 31 December 2018?
answer: £3.5 million
question: What is the percentage change in the total trade receivables from 2018 to 2019?
answer: 11.45
derivation: (39.9-35.8)/35.8
scale: percent
question: In which year is the trade receivables with up to three months of age higher?
answer: 2018
derivation: Find the year with the higher amount of trade receivables that are up to three months of age
question: What is the percentage of the trade receivables that are three to six months of age in the total trade receivables in 2019?
answer: 25.06
derivation: 10.0/39.9
scale: percent
Years ended August 31,
2019
2018
Outstanding, beginning of the year
42,607
40,446
Issued
11,328
6,662
Redeemed
(12,351)
(5,549)
Dividend equivalents
1,095
1,048
Outstanding, end of the year
42,679
42,607

text: DSU plan
text: The Corporation also offers a Deferred Share Unit ("DSU") Plan for members of the Board to assist in the attraction and retention of qualified individuals to serve on the Board of the Corporation. Each existing or new member of the Board may elect to be paid a percentage of the annual retainer in the form of DSUs with the balance, if any, being paid in cash. The number of DSUs that a member is entitled to receive is based on the average closing price of the subordinate shares on the TSX for the twenty consecutive trading days immediately preceding by one day the date of issue. Dividend equivalents are awarded with respect to DSUs in a member's account on the same basis as if the member was a shareholder of record of subordinate shares on the relevant record date, and the dividend equivalents are credited to the individual's account as additional DSUs. DSUs are redeemable and payable in cash or in shares, upon an individual ceasing to be a member of the Board or in the event of the death of the member.
text: Under the DSU Plan, the following DSUs were issued by the Corporation and are outstanding at August 31:
text: A compensation expense of $1,792,000 (compensation expense reduction of $181,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Questions:
question: What was the compensation expense in 2019?
answer: $1,792,000
question: What was the compensation expense reduction in 2018?
answer: $181,000
question: What was the issued DSU in 2019?
answer: 11,328
question: What is the increase / (decrease) in Outstanding, beginning of the year from 2018 to 2019?
answer: 2161
derivation: 42,607 - 40,446
question: What was the average Issued from 2018 to 2019?
answer: 8995
derivation: (11,328 + 6,662) / 2
question: What was the average dividend equivalent from 2018 to 2019?
answer: 1071.5
derivation: (1,095 + 1,048) / 2
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Observable markets data
Equity securities
Canadian
1,017
844
Foreign
4,534
3,770
Debt securities
Canadian
13,216
12,457
Foreign
2,385
2,004
Money market
219
327
Non-observable markets inputs
Alternative investments
Private equities
2,119
1,804
Hedge funds
1,001
1,014
Real estate
948
758
Other
91
93
Total
25,530
23,071

text: The following table shows the fair value of the DB pension plan assets for each category.
text: Equity securities included approximately $15 million of BCE common shares, or 0.06% of total plan assets, at December 31, 2019 and approximately $8 million of BCE common shares, or 0.03% of total plan assets, at December 31, 2018.
text: Debt securities included approximately $53 million of Bell Canada debentures, or 0.21% of total plan assets, at December 31, 2019 and approximately $68 million of Bell Canada debentures, or 0.30% of total plan assets, at December 31, 2018.
text: Alternative investments included an investment in MLSE of $135 million, or 0.53% of total plan assets, at December 31, 2019 and $135 million, or 0.59% of total plan assets, at December 31, 2018.
text: The Bell Canada pension plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $4 billion of post-employment benefit obligations.
text: The fair value of the arrangement is included within other alternative investments. As a hedging arrangement of the pension plan, the transaction requires no cash contributions from BCE.

Questions:
question: What does the investment arrangement of the Bell Canada pension plan do?
answer: hedges part of its exposure to potential increases in longevity
question: What are the types of securities under observable markets data?
answer: Equity securities
debt securities
question: What are the components under Equity securities?
answer: Canadian
Foreign
question: How many components are there under alternative investments?
answer: 4
derivation: Private equities##Hedge funds##Real estate##Other
question: What is the average Bell Canada debentures for 2018 and 2019?
answer: 60.5
derivation: (53+68)/2
scale: million
question: What is the percentage change in the fair value for real estate in 2019?
answer: 25.07
derivation: (948-758)/758
scale: percent