next-tat/TAT-QA huggingface dataset:
Year Ended February 28,
2019
2018
2017
Net income (loss)
$18,398
$16,617
$(7,904)
Basic weighted average number of common shares outstanding
34,589
35,250
35,917
Effect of stock options and restricted stock units computed on
treasury stock method
705
889
-
Diluted weighted average number of common shares outstanding
35,294
36,139
35,917
Earnings (loss) per share:
Basic
$0.53
$0.47
$(0.22)
Diluted
$0.52
$0.46
$(0.22)

text: NOTE 14 – EARNINGS (LOSS) PER SHARE
text: Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period plus the dilutive effect of outstanding stock options and restricted stock-based awards using the treasury stock method. The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share amounts):
text: All outstanding stock options and restricted stock-based awards in the amount of 1.0 million and 1.2 million, respectively, were excluded from the computation of diluted earnings per share for the fiscal year ended February 28, 2017 because the effect of inclusion would be antidilutive. Shares subject to anti-dilutive stock options and restricted stock-based awards of 1.9 million and 0.2 million for the fiscal years ended February 28, 2019 and 2018, respectively, were excluded from the calculations of diluted earnings per share for the years then ended.
text: We have the option to pay cash, issue shares of common stock or any combination thereof for the aggregate amount due upon conversion of the Notes. It is our intent to settle the principal amount of the convertible senior notes with cash, and therefore, we use the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income (loss) per share. From the time of the issuance of the Notes, the average market price of our common stock has been less than the initial conversion price of the Notes, and consequently no shares have been included in diluted earnings per share for the conversion value of the Notes.

Questions:
question: How was basic earnings (loss) per share computed?
answer: dividing net income (loss) by the weighted average number of common shares outstanding during the period
question: What was the net income(loss) in 2019?
answer: $18,398
scale: thousand
question: What was the net income(loss) in 2018?
answer: $16,617
scale: thousand
question: What was the percentage change in net income(loss) between 2018 and 2019?
answer: 10.72
derivation: (18,398-16,617)/16,617
scale: percent
question: What was the percentage change in Basic weighted average number of common shares outstanding between 2018 and 2019?
answer: -1.88
derivation: (34,589-35,250)/35,250
scale: percent
question: What is the change in Basic earnings(loss) per share between 2018 and 2019?
answer: 0.06
derivation: (0.53-0.47)
Years ended December 31
(In millions of dollars, except margins)
2019
2018
%Chg
Revenue
2,072
2,168
(4)
Operating expenses
1,932
1,972
(2)
Adjusted EBITDA
140
196
(29)
Adjusted EBITDA margin
6.8%
9.0%
(2.2pts)
Capital expenditures
102
90
13

text: MEDIA FINANCIAL RESULTS
text: REVENUE
Media revenue is earned from:
text: • advertising sales across its television, radio, and digital media properties; • subscriptions to televised and OTT products; • ticket sales, fund redistribution and other distributions from MLB, and concession sales; and • retail product sales.
text: The 4% decrease in revenue this year was a result of: • the sale of our publishing business in the second quarter of 2019; and • lower revenue at the Toronto Blue Jays, primarily as a result of a distribution from Major League Baseball in 2018; partially offset by • higher revenue generated by Sportsnet and TSC. Excluding the sale of our publishing business and the impact of the distribution from Major League Baseball last year, Media revenue would have increased by 1% this year.
text: OPERATING EXPENSES
We record Media operating expenses in four primary categories:
text: • the cost of broadcast content, including sports programming
and production;
• Toronto Blue Jays player compensation;
• the cost of retail products sold; and
• all other expenses involved in day-to-day operations.
text: The 2% decrease in operating expenses this year was a result of:
• lower Toronto Blue Jays player compensation; and
• lower publishing-related costs due to the sale of this business;
partially offset by
• higher programming costs; and
• higher cost of sales as a result of higher revenue at TSC.
text: ADJUSTED EBITDA
The 29% decrease in adjusted EBITDA this year was a result of the
revenue and expense changes described above. Excluding the
impact of the sale of our publishing business in the second quarter
of 2019 and the distribution from Major League Baseball last year,
adjusted EBITDA would have increased by 1% this year.

Questions:
question: What are one of the components of Media Revenue?
answer: advertising sales across its television, radio, and digital media properties
question: What were the revenues in 2019 and 2018?
answer: 2,072
2,168
scale: million
question: What was the percentage decrease in Adjusted EBITDA from 2018 to 2019?
answer: 29%
question: What was the increase / (decrease) in revenue from 2018 to 2019?
answer: -96
derivation: 2,072 - 2,168
scale: million
question: What was the average Operating Expenses?
answer: 1952
derivation: (1,932 + 1,972) / 2
scale: million
question: What is the increase / (decrease) in Adjusted EBITDA from 2018 to 2019?
answer: -56
derivation: 140 - 196
scale: million
Activision
Blizzard
King
Total
Balance at December 31, 2017
$6,898
$190
$2,675
$9,763
Other
(1)
—
—
(1)
Balance at December 31, 2018
$6,897
$190
$2,675
$9,762
Other
1
—
1
2
Balance at December 31, 2019
$6,898
$190
$2,676
$9,764

text: 8. Goodwill
text: The changes in the carrying amount of goodwill by operating segment are as follows (amounts in millions):
text: At December 31, 2019, 2018, and 2017, there were no accumulated impairment losses.

Questions:
question: What was the balance in the carrying amount of goodwill by Blizzard in 2017?
answer: $190
scale: million
question: What was the balance in the carrying amount of goodwill by King in 2018?
answer: $2,675
scale: million
question: What was the balance in the carrying amount of goodwill by Activision in 2019?
answer: $6,898
scale: million
question: What was the difference in balance in 2017 between Activision and Blizzard?
answer: 6708
derivation: $6,898-$190
scale: million
question: What was the difference in balance in 2019 between Activision and King?
answer: 4222
derivation: $6,898-$2,676
scale: million
question: What is the percentage of total balance in 2018 that consists of balance by King?
answer: 27.4
derivation: $2,675/$9,762
scale: percent
USDm
2019
2018
2017
Analysis as of 31 December of freight receivables:
Gross freight receivables:
Not yet due
39.8
44.0
25.5
Due < 30 days
22.5
18.8
26.0
Due between 30 and 180 days
25.3
20.5
18.4
Due > 180 days
6.0
4.4
2.7
Total gross
93.6
87.7
72.6
Allowance for expected credit loss
3.7
1.7
1.3
Total net
89.9
86.0
71.3

text: NOTE 10 – FREIGHT RECEIVABLES
text: As of 31 December 2019, freight receivables included receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m).
text: Management makes allowance for expected credit loss based on the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables. Expected credit loss for receivables overdue more than 180 days is 25%-100%, depending on category. Expected credit loss for receivables overdue more than one year is 100%.

Questions:
question: As of 2019, what did freight receivables include?
answer: receivables at a value of USD 0.0m (2018: USD 0.0m 2017: USD 0.0m) that are individually determined to be impaired to a value of USD 0.0m (2018: USD 0.0m, 2017: USD 0.0m)
question: What is the making of allowance for expected credit loss based on?
answer: the simplified approach to provide for expected credit losses, which permits the use of the lifetime expected loss provision for all trade receivables
question: For which years were the gross freight receivables recorded in?
answer: 2019
2018
2017
question: In which year was the amount of total gross freight receivables the largest?
answer: 2019
derivation: 93.6>87.7>72.6
question: What was the change in the total net gross freight receivables in 2019 from 2018?
answer: 3.9
derivation: 89.9-86.0
scale: million
question: What was the percentage change in the total net gross freight receivables in 2019 from 2018?
answer: 4.53
derivation: (89.9-86.0)/86.0
scale: percent
December 31,
2019
2018
Trade accounts receivable, current
$378,616
$338,473
Income taxes receivable
1,571
916
Other
13,440
11,132
Receivables, gross
393,627
350,521
Less: Allowance for doubtful accounts
3,480
3,096
Receivables,net
$390,147
$347,425
Allowance for doubtful accounts as a percent of trade accounts receivable, current
0.9%
0.9%

text: Note 9. Receivables, Net
text: Receivables, net consisted of the following (in thousands):

Questions:
question: What was the amount for Other in 2019?
answer: 13,440
scale: thousand
question: What was the amount for  Receivables, gross in 2018?
answer: 350,521
scale: thousand
question: In which years is the amount of Receivables, net calculated?
answer: 2019
2018
question: In which year was the amount of Less: Allowance for doubtful accounts larger?
answer: 2019
derivation: 3,480>3,096
question: What was the change in Income taxes receivable in 2019 from 2018?
answer: 655
derivation: 1,571-916
scale: thousand
question: What was the percentage change in Income taxes receivable in 2019 from 2018?
answer: 71.51
derivation: (1,571-916)/916
scale: percent
31 March 2019
31 March 2018
$M
$M
Current
Trade payables
35.8
39.6
Accruals
46.6
68.4
Social security and other taxes
12.7
14.9
Other payables
7.1
11.2
Total current trade and other payables
102.2
134.1
Non-Current
Other payables
10.1
8.2
Total non-current trade and other payables
10.1
8.2

text: 22 Trade and Other Payables
text: Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.

Questions:
question: What are the conditions for trade payables?
answer: Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.
question: For which years are the trade and other payables calculated for?
answer: 2019
2018
question: What are the components which make up the total Current trade and other payables?
answer: Trade payables
Accruals
Social security and other taxes
Other payables
question: In which year was the amount of Total non-current trade and other payables larger?
answer: 2019
derivation: 10.1>8.2
question: What was the change in the Total non-current trade and other payables in 2019 from 2018?
answer: 1.9
derivation: 10.1-8.2
scale: million
question: What was the percentage change in the Total non-current trade and other payables in 2019 from 2018?
answer: 23.17
derivation: (10.1-8.2)/8.2
scale: percent
Post-Retirement Life Insurance Plan
2019
2018
Accrued expenses and other liabilities
$(393)
$(407)
Long-term pension obligations
(4,373)
(4,188)
Total accrued cost
$(4,766)
$(4,595)

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:

Questions:
question: What was the Accrued expenses and other liabilities in 2018?
answer: (407)
scale: thousand
question: What was the total accrued cost in 2019?
answer: (4,766)
scale: thousand
question: What were the Long-term pension obligations in 2018?
answer: (4,188)
scale: thousand
question: What was the change in the Accrued expenses and other liabilities between 2018 and 2019?
answer: 14
derivation: -393-(-407)
scale: thousand
question: What was the change in the Long-term pension obligations between 2018 and 2019?
answer: -185
derivation: -4,373-(-4,188)
scale: thousand
question: What was the percentage change in the total accrued cost between 2018 and 2019?
answer: 3.72
derivation: (-4,766-(-4,595))/-4,595
scale: percent
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325

text: ADOPTION OF IFRS 16
text: Upon adoption of IFRS 16 on January 1, 2019, we recognized right-of-use assets of $2,257 million within property, plant and equipment, and lease liabilities of $2,304 million within debt, with an increase to our deficit of $19 million. These amounts were recognized in addition to assets under finance leases of $1,947 million and the corresponding finance lease liabilities of $2,097 million at December 31, 2018 under IAS 17. As a result, on January 1, 2019, our total right-of-use assets and lease liabilities amounted to $4,204 million and $4,401 million, respectively. The table below shows the impacts of adopting IFRS 16 on our January 1, 2019 consolidated statement of financial position.
text: BCE’s operating lease commitments at December 31, 2018 were $1,612 million. The difference between operating lease commitments at December 31, 2018 and lease liabilities of $2,304 million upon adoption of IFRS 16 at January 1, 2019, is due mainly to an increase of $1,122 million related to renewal options reasonably certain to be exercised, an increase of $112 million mainly related to non-monetary transactions and a decrease of ($542) million as a result of discounting applied to future lease payments, which was determined using a weighted average incremental borrowing rate of 3.49% at January 1, 2019.

Questions:
question: What is the amount of right-of-use assets recognized for property, plant and equipment under the adoption of IFRS 16 in 2019?
answer: $2,257 million
question: What are the prepaid expenses in 2019 upon adoption of IFRS 16?
answer: 189
scale: million
question: What is the weighted average incremental borrowing rate used to discount future lease payments?
answer: 3.49%
question: What is the total change between December 31, 2018 to January 1, 2019 due to the adoption of IFRS 16?
answer: 4456
derivation: -55+9+2,257+17-10+293+2,011-7-39-19-1
scale: million
question: What is the percentage change in other current assets due to the adoption of IFRS 16?
answer: 2.74
derivation: (338-329)/329
scale: percent
question: What is the percentage change in Debt due within one year due to the adoption of IFRS 16?
answer: 6.31
derivation: (4,938-4,645)/4,645
scale: percent
2019
2018
$ million
$ million
Networks & Security
73.4
72.0
Lifecycle Service Assurance
37.6
37.6
Connected Devices
46.1
46.1
157.1
155.7

text: 13. Intangible assets continued
text: Goodwill has been allocated to three CGUs, which align with the reportable operating segments, as follows:

Questions:
question: What has Goodwill been allocated to?
answer: three CGUs, which align with the reportable operating segments
question: What is the amount of intangible assets under Networks & Security in 2019?
answer: 73.4
scale: million
question: What are the three CGUs, which align with the reportable operating segments?
answer: Networks & Security
Lifecycle Service Assurance
Connected Devices
question: In which year was the amount of intangible assets larger?
answer: 2019
derivation: 157.1>155.7
question: What was the change in the total intangible assets?
answer: 1.4
derivation: 157.1-155.7
scale: million
question: What was the percentage change in the total intangible assets?
answer: 0.9
derivation: (157.1-155.7)/155.7
scale: percent
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
Research and development (1)
$5,063
-2%
0%
$5,163
Stock-based compensation
963
5%
5%
921
Total expenses
$6,026
-1%
0%
$6,084
% of Total Revenues
15%
15%

text: Research and Development Expenses: research and development expenses consist primarily of personnel related expenditures. We intend to continue to invest significantly in our research and development efforts because, in our judgment, they are essential to maintaining our competitive position.
text: (1) Excluding stock-based compensation
text: On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .

Questions:
question: How much more was the research and development expenses in 2018 compared to 2019?
answer: 100
derivation: 5,163 - 5,063 
scale: million
question: What is the percentage of expenses that went towards stock-based compensation in 2019?
answer: 15.98
derivation: 963/6,026 
scale: percent
question: What was the difference in total expenses in 2019 relative to 2018?
answer: -58
derivation: 6,026 -6,084
scale: million
question: What is the primary component of Research and development expenses?
answer: Research and development expenses consist primarily of personnel related expenditures.
question: Does the company intend to continue to invest significantly in Research and Development?
answer: We intend to continue to invest significantly in our research and development efforts
question: Why was the total research and development expenses flat in fiscal 2019?
answer: On a constant currency basis, total research and development expenses were flat in fiscal 2019, as lower employee related expenses including lower variable compensation were offset by an increase in stock-based compensation expenses .
Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
General and administrative
$ 31,462
$ 22,895
$ 8,567
37.4%
% of revenue
21%
22%

text: General and Administrative Expense
text: General and administrative expense increased by $8.6 million in 2018 compared to 2017. The increase was primarily due to a $3.7 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 79 employees as of December 31, 2017 to 89 employees as of December 31, 2018. There was an additional increase of $2.8 million in depreciation and amortization, an increase of $1.5 million to support compliance as a public company, an increase of $0.4 million in software subscription cost and a $0.2 million increase in office related expenses to support the administrative team.

Questions:
question: What was the increase in the General and administrative in 2018?
answer: $8.6 million
question: What was the General and administrative in 2018 and 2017?
answer: 31,462
22,895
scale: thousand
question: What was the increase in depreciation and amortization from 2017 to 2018?
answer: $2.8 million
question: What is the average General and administrative expense for 2017 and 2018?
answer: 27178.5
derivation: (31,462 + 22,895) / 2
scale: thousand
question: In which year was General and administrative expense less than 40,000 thousands?
answer: 2018
2017
derivation: locate and analyze General and administrative in row 4
question: What is the change in the gross margin between 2017 and 2018?
answer: -1
derivation: 21 - 22
scale: thousand
Three Months Ended
March 31,
June 30,
September 30,
December 31,
Year Ended December 31,
2018:
Operating revenues
$1,741.8
$1,780.9
$1,785.5
$2,131.9
$7,440.1
Costs of operations (1)
519.9
560.3
556.7
540.9
2,177.8
Operating income
402.9
546.0
567.2
388.9
1,905.0
Net income
280.3
314.4
377.3
292.7
1,264.7
Net income attributable to American Tower Corporation stockholders
285.2
306.7
366.9
277.6
1,236.4
Dividends on preferred stock
(9.4)
—
—
—
(9.4)
Net income attributable to American Tower Corporation common stockholders
275.8
306.7
366.9
277.6
1,227.0
Basic net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.63
2.79
Diluted net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.62
2.77

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
text: Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
text: (1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.

Questions:
question: What does the cost of operations represent?
answer: Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.
question: What was the net income at the end of March 31?
answer: 280.3
scale: million
question: What was the operating income at the end of June 30?
answer: 546.0
scale: million
question: How many quarters had operating revenues that was below $2,000 million?
answer: 3
derivation: March##June##September
question: What was the change in Operating revenues between Three Months Ended March and June?
answer: 39.1
derivation: $1,780.9-$1,741.8
scale: million
question: What was the percentage change in operating revenues between Three Months Ended  September and December?
answer: 19.4
derivation: ($2,131.9-$1,785.5)/$1,785.5
scale: percent