next-tat/TAT-QA huggingface dataset:
As at 31.12.19
As at 28.02.20
Substantial shareholdings
Number of Ordinary shares
% of issued share capital
Number of Ordinary shares
% of issued share capital
The Capital Group Companies, Inc.
6,584,006
8.9%
6,598,428
8.9%
Sun Life Financial, Inc.
5,566,823
7.5%
5,481,561
7.4%
BlackRock, Inc.
4,624,204
6.3%
4,913,790
6.7%
Fiera Capital Corporation
4,764,251
6.5%
4,768,688
6.5%
APG Groep N.V.
4,068,000
5.5%
4,068,000
5.5%
The Vanguard Group, Inc.
2,569,081
3.5%
2,637,287
3.6%

text: Substantial shareholdings
text: The voting rights in the table below have been determined in accordance with the requirements of the UK Listing Authority’s Disclosure and Transparency Rules DTR 5, and represent 3% or more of the voting rights attached to issued shares in the Company as at 28th February 2020 and 31st December 2019. There are no Controlling Founder Shareholders.

Questions:
question: How were the voting rights in the table determined?
answer: in accordance with the requirements of the UK Listing Authority’s Disclosure and Transparency Rules DTR 5
question: What do the voting rights in the table represent?
answer: 3% or more of the voting rights attached to issued shares in the Company as at 28th February 2020 and 31st December 2019
question: What are the companies under substantial shareholdings in the table?
answer: The Capital Group Companies, Inc.
Sun Life Financial, Inc.
BlackRock, Inc.
Fiera Capital Corporation
APG Groep N.V.
The Vanguard Group, Inc.
question: Which company has the largest % of issued share capital as at 28.02.20?
answer: The Capital Group Companies, Inc.
derivation: 8.9%>7.4%>6.7%>6.5%>5.5%>3.6%
question: What was the change in the number of ordinary shares for BlackRock, Inc. in 2020 from 2019?
answer: 289586
derivation: 4,913,790-4,624,204
question: What was the percentage change in the number of ordinary shares for BlackRock, Inc. in 2020 from 2019?
answer: 6.26
derivation: (4,913,790-4,624,204)/4,624,204
scale: percent
As of and for the Years Ended December 31,
2018
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2019
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,973)
224
(297)
(73)
(3,046)
Prior service benefit (cost)
46
(8)
9
1
47
Deferred income tax benefit (expense)
754
(53)
69
16
770
Total pension plans
(2,173)
163
(219)
(56)
(2,229)
Post-retirement benefit plans:
Net actuarial (loss) gain
7
—
(182)
(182)
(175)
Prior service (cost) benefit
(87)
16
—
16
(71)
Deferred income tax benefit (expense)
22
(4)
44
40
62
Total post-retirement benefit plans
(58)
12
(138)
(126)
(184)
Total accumulated other comprehensive loss
$(2,231)
175
(357)
(182)
(2,413)

text: Accumulated Other Comprehensive Loss-Recognition and Deferrals
text: The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2018, items recognized as a component of net periodic benefits expense in 2019, additional items deferred during 2019 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2019. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:

Questions:
question: Where are the items not recognized as a component of net periodic benefits expense recorded?
answer: on our consolidated balance sheets in accumulated other comprehensive loss
question: The table presents cumulative items not recognized as a component of net periodic benefits expense as of which years?
answer: 2018
2019
question: What is the Net actuarial (loss) gain for 2019?
answer: (3,046)
scale: million
question: Which year has a larger prior service benefit (cost) under pension plans?
answer: 2019
derivation: 46<47
question: What is the change in the deferred income tax benefit (expense) for pension plans in 2019 from 2018?
answer: 16
derivation: 770-754
scale: million
question: What is the percentage change in the deferred income tax benefit (expense) for pension plans in 2019 from 2018?
answer: 2.12
derivation: (770-754)/754
scale: percent
Year ended December 31,
(In thousands)
2018
2017
Major income and expense line items related to Netsmart:
Revenue:
Software delivery, support and maintenance
$214,065
$198,204
Client services
131,166
110,430
Total revenue
345,231
308,634
Cost of revenue:
Software delivery, support and maintenance
60,100
51,079
Client services
94,061
78,317
Amortization of software development and acquisition related assets
34,357
29,876
Total cost of revenue
188,518
159,272
Gross profit
156,713
149,362
Selling, general and administrative expenses
125,807
85,583
Research and development
25,315
17,937
Amortization of intangible and acquisition-related assets
24,029
16,409
Income from discontinued operations of Netsmart
(18,438)
29,433
Interest expense
(59,541)
(49,939)
Other income
101
925
Loss from discontinued operations of Netsmart before income taxes
(77,878)
(19,581)
Income tax benefit
22,933
45,253
(Loss) income from discontinued operations, net of tax for Netsmart
$(54,945)
$25,672

text: Netsmart Discontinued Operation
text: On December 31, 2018, we sold all of the Class A Common Units of Netsmart held by the Company in exchange for $566.6 million in cash plus a final settlement as determined following the closing.
text: Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is reported as a discontinued operation as a result of the sale. Refer to Note 4, “Business Combinations and Other Investments” for additional information about this transaction.
text: The following table summarizes Netsmart’s major income and expense line items as reported in the consolidated statements of operations for the years ended December 31, 2018 and 2017:
text: (1) Activity includes both Netsmart and intercompany transactions that would not have been eliminated if Netsmart’s results were not consolidated.

Questions:
question: What was the exchange amount in cash for the Class A Common Units of Netsmart?
answer: $566.6 million
question: What was the Total revenue in 2018?
answer: 345,231
scale: thousand
question: What was the Client services revenue in 2018?
answer: 131,166
scale: thousand
question: What is the change in the Client services revenue from 2017 to 2018?
answer: 20736
derivation: 131,166 - 110,430
scale: thousand
question: What is the average Total cost of revenue for 2017-2018?
answer: 326932.5
derivation: (345,231 + 308,634) / 2
scale: thousand
question: What is the percentage change in the Gross profit from 2017 to 2018?
answer: 4.92
derivation: 156,713 / 149,362 - 1
scale: percent
2019
2018
Amount
% of Revenues
Amount
% of Revenues
Comcast
$ 229
23%
$221
25%
Charter
195
20%
179
20%

text: Description of Business
text: Key Clients. We work with the leading communication service providers located around the world. A partial list of our key clients as of December 31, 2019 is included below:
text: Clients that represented 10% or more of our revenues for 2019 and 2018 were as follows (in millions, except percentages):
text: See the Significant Client Relationships section of our Management’s Discussion and Analysis (“MD&A”) for additional information regarding our business relationships with these key clients.
text: Research and Development. Our clients around the world are facing competition from new entrants and at the same time, are deploying new services at a rapid pace and dramatically increasing the complexity of their business operations. Therefore, we continue to make meaningful investments in R&D to ensure that we stay ahead of our clients’ needs and advance our clients’ businesses as well as our own. We believe our value proposition is to provide solutions that help our clients ensure that each customer interaction is an opportunity to create value and deepen the business relationship.
text: Our total R&D expenses for 2019 and 2018 were $128.0 million and $124.0 million, respectively, or approximately 13% and 14%, respectively, of our total revenues. We anticipate the level of R&D investment in the near-term to be relatively consistent with that of 2019.
text: There are certain inherent risks associated with significant technological innovations. Some of these risks are described in this report in our Risk Factors section below.

Questions:
question: What are the customers that represent 10% or more of the company's revenue in 2019?
answer: Comcast
Charter
question: What is the total revenue earned from Comcast in 2018 and 2019?
answer: 450
derivation: $(229 + 221) 
scale: million
question: What is the average revenue earned by Comcast between 2018 and 2019?
answer: 225
derivation: $(229 + 221)/2 
scale: million
question: What is the company's R&D expenses in 2018?
answer: $128.0 million
question: Who does the company work with?
answer: Leading communication service providers located around the world
question: How many companies individually account for 10% or more of the revenue of the company in 2019? 
answer: 2
derivation: Comcast##Charter
2019 %
2018 %
2017 %
Weighted average actuarial assumptions used at 31 March1:
Rate of inflation2
2.9
2.9
3.0
Rate of increase in salaries
2.7
2.7
2.6
Discount rate
2.3
2.5
2.6

text: Actuarial assumptions
text: The Group’s scheme liabilities are measured using the projected unit credit method using the principal actuarial assumptions set out below:
text: Notes: 1 Figures shown represent a weighted average assumption of the individual schemes.
text: 2 The rate of increases in pensions in payment and deferred revaluation are dependent on the rate of inflation.

Questions:
question: What does the Weighted average actuarial assumptions consist of?
answer: Rate of inflation
Rate of increase in salaries
Discount rate
question: How much is the 2019 rate of inflation?
answer: 2.9
scale: percent
question: How much is the 2018 rate of inflation?
answer: 2.9
scale: percent
question: What is the 2019 average rate of inflation?
answer: 2.9
derivation: (2.9+2.9)/2
scale: percent
question: What is the 2019 average rate of increase in salaries?
answer: 2.7
derivation: (2.7+2.7)/2
scale: percent
question: What is the difference between 2019 average rate of inflation and 2019 average rate of increase in salaries?
answer: 0.2
derivation: [(2.9+2.9)/2] - [(2.7+2.7)/2]
scale: percent
Period
(a) Total Number of Shares (or Units) Purchased
(b) Average Price Paid per Share (or Unit)
(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs
(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*
July 1-31, 2019
293
$ 99.35
293
74,706
August 1 - 31, 2019
39,769
107.71
39,769
34,937
September 1 - 30, 2019
91
75.51
91
34,846
Total
40,153
$ 107.58
40,153
34,846

text: REPURCHASE OF COMPANY SHARES
text: The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company’s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company’s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company’s common stock.
text: During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019:
text: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to
75,000 shares of our Company’s common stock in open market or negotiated transactions. Management was
given discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any
such purchases.

Questions:
question: How many shares of its common stock did the company repurchase in fiscal 2019 and fiscal 2018, respectively?
answer: 75,113
74,880
question: How much did the company pay to repurchase shares of its common stock during fiscal 2019 and fiscal 2018, respectively?
answer: $7.5 million
$7.7 million
question: What is the total number of shares purchased by the company in August and September 2019 respectively?
answer: 39,769
91
question: What is the percentage change in the shares of common stock repurchased between fiscal 2018 and 2019?
answer: 0.31
derivation: (75,113 - 74,880)/74,880 
scale: percent
question: What is the percentage change in the amount paid by the company to purchase its common stock during 2018 and 2019?
answer: -2.6
derivation: (7.5 - 7.7)/7.7 
scale: percent
question: What is the percentage change in the number of shares (or units) purchased by the company between August and September 2019?
answer: -99.77
derivation: (91 - 39,769)/39,769 
scale: percent
2019
2018
£m
£m
Total equity
826.3
766.9
Net debt
334.1
235.8
Total invested capital
1,160.4
1,002.7
Average invested capital
1,081.6
992.9
Average invested capital (excluding IFRS 16)
1,061.2
992.9
Operating profit as reported under IFRS
245.0
299.1
Adjustments (see adjusted operating profit)
37.7
(34.2)
Adjusted operating profit
282.7
264.9
Taxation
(80.6)
(73.1)
Adjusted operating profit after tax
202.1
191.8
Adjusted operating profit after tax (excluding IFRS 16)
201.2
191.8
Return in invested capital
18.7%
19.3%
Return in invested capital (excluding IFRS 16)
19.0%
19.3%

text: Return on invested capital (ROIC)
text: ROIC measures the after tax return on the total capital invested in the business. It is calculated as adjusted operating profit after tax divided by average invested capital.
text: An analysis of the components is as follows:

Questions:
question: What does the ROIC measure?
answer: the after tax return on the total capital invested in the business
question: How is the ROIC calculated?
answer: adjusted operating profit after tax divided by average invested capital
question: What are the components factored in when calculating the total invested capital?
answer: Total equity
Net debt
question: In which year was the amount of adjusted operating profit after tax (excluding IFRS 16) larger?
answer: 2019
derivation: 201.2>191.8
question: What is the change in net debt in 2019 from 2018?
answer: 98.3
derivation: 334.1-235.8
scale: million
question: What is the percentage change in net debt in 2019 from 2018?
answer: 41.69
derivation: (334.1-235.8)/235.8
scale: percent
For the quarters and years ended December 31
Quarters ended
Yeas ended
($ millions)
2019
2018
2019
2018
Weston Foods adjusted EBITDA(1)
56
59
223
233
Weston Foods capital expenditures
(70)
(91)
(194)
(212)
Distributions from Choice Properties
82
43
325
43
Dividends from Loblaw
–
–
233
212
Weston Foods income taxes paid
–
(2)
(7)
(32)
Other
64
21
(41)
(23)
GWL Corporate cash flow from operating businesses (1)
132
30
539
221
GWL Corporate and financing costs (i)
(24)
(33)
(109)
(108)
Income taxes paid
(4)
(2)
(19)
(14)
GWL Corporate free cash flow (1)
104
(5)
411
99

text: GWL Corporate Free Cash Flow(1)
text: Following the reorganization of Choice Properties to GWL, management evaluates the cash generating capabilities of GWL Corporate(2) based on the various cash flow streams it receives from its operating subsidiaries. As a result, the GWL Corporate free cash flow(1) is based on the dividends received from Loblaw, distributions received from Choice Properties and net cash flow contributions received from Weston Foods less corporate expenses, interest and income taxes paid. Lease payments are excluded from the calculation of GWL Corporate free cash flow(1) to normalize for the impact of the implementation of IFRS 16.
text: (i) Included in Other and Intersegment, GWL Corporate includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.

Questions:
question: What is the basis for evaluation of cash generating capabilities of GWL?
answer: based on the various cash flow streams it receives from its operating subsidiaries.
question: What is the GWL Corporate free cash flow based on?
answer: based on the dividends received from Loblaw, distributions received from Choice Properties and net cash flow contributions received from Weston Foods less corporate expenses, interest and income taxes paid
question: What additional items are included in Other and Intersegment of GWL Corporate?
answer: includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.
question: What is the increase / (decrease) in the Weston Foods adjusted EBITDA from 2018 to 2019?
answer: -3
derivation: 56 - 59
scale: million
question: What is the average Distributions from Choice Properties for quarters ended in 2019 and 2018?
answer: 62.5
derivation: (82 + 43) / 2
scale: million
question: What is the percentage increase in the GWL Corporate cash flow from operating businesses for quarters ended 2018 to 2019?
answer: 340
derivation: 132 / 30 - 1
scale: percent
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Net income .
$11,621
$110
$9,609
Weighted-average shares—basic
4,419
4,837
5,010
Effect of dilutive potential common shares
34
44
39
Weighted-average shares—diluted .
4,453
4,881
5,049
Net income per share—basic .
$2.63
$0.02
$1.92
Net income per share—diluted
$2.61
$0.02
$1.90
Antidilutive employee share-based awards, excluded
55
61
136

text: 19. Net Income per Share
text: The following table presents the calculation of basic and diluted net income per share (in millions, except per-share amounts):
text: Employee equity share options, unvested shares, and similar equity instruments granted and assumed by Cisco are treated as potential common shares outstanding in computing diluted earnings per share. Diluted shares outstanding include the dilutive effect of in-the-money options, unvested restricted stock, and restricted stock units. The dilutive effect of such equity awards is calculated based on the average share price for each fiscal period using the treasury stock method. Under the treasury stock method, the amount the employee must pay for exercising stock options and the amount of compensation cost for future service that has not yet recognized are collectively assumed to be used to repurchase shares.

Questions:
question: What does diluted shares outstanding include?
answer: the dilutive effect of in-the-money options, unvested restricted stock, and restricted stock units.
question: What was the basic weighted-average shares in 2019?
answer: 4,419
scale: million
question: What was the basic net income per share in 2018?
answer: 0.02
question: What was the change in the Effect of dilutive potential common shares between 2017 and 2018?
answer: 5
derivation: 44-39
scale: million
question: How many years did the basic weighted-average shares exceed $5,000 million?
answer: 1
derivation: 2017
question: What was the percentage change in net income between 2018 and 2019?
answer: 10464.55
derivation: (11,621-110)/110
scale: percent
As of December 31, 2019
Gross carrying amount
Amortization period
Accumulated amortization
Net carrying amount
Capitalized software development costs
$ 49,909
3 years
$ (35,622)
$ 14,287
Total capitalized software development costs
$ 49,909
$ (35,622)
$ 14,287
As of December 31, 2018
Gross carrying amount
Amortization period
Accumulated amortization
Net carrying amount
Capitalized software development costs
$ 45,677
3 years
$ (32,784)
$ 12,893
Total capitalized software development costs
$ 45,677
$ (32,784)
$ 12,893

text: Capitalized software development costs consisted of the following (in thousands):
text: The Company capitalized software development costs of $8.8 million, $8.8 million and $6.2 million during the years ended December 31, 2019, 2018 and 2017, respectively.
text: Amortized expense for capitalized software development costs was $7.0 million, $5.9 million and $5.0 million during the years ended December 31, 2019, 2018 and 2017, respectively. Amortization of capitalized software development costs is classified within cost of revenue in the consolidated statements of operations and comprehensive loss. During the year ended December 31, 2019, the Company retired $4.6 million of fully amortized capitalized software development costs.

Questions:
question: What was the company capitalized software development costs during the years ended December 31, 2019?
answer: $8.8 million
question: What was the company capitalized software development costs during the years ended December 31, 2018?
answer: $8.8 million
question: What was the company capitalized software development costs during the years ended December 31, 2017?
answer: $6.2 million
question: What is the increase/ (decrease) in Gross carrying amount: Capitalized software development costs from December 31, 2019 to December 31, 2018?
answer: 4232
derivation: 49,909-45,677
scale: thousand
question: What is the increase/ (decrease) in Accumulated amortization: Capitalized software development costs from December 31, 2019 to December 31, 2018?
answer: 2838
derivation: 35,622-32,784
scale: thousand
question: What is the increase/ (decrease) in Net carrying amount: Capitalized software development costs from December 31, 2019 to December 31, 2018?
answer: 1394
derivation: 14,287-12,893
scale: thousand