tokbokki/tatqa_dataset_filter huggingface dataset:
text: NOTE L – INCOME TAXES
text: On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, the following that impact the Company: (1) reducing the U.S. federal corporate income tax rate from 35 percent to 21 percent; (2) eliminating the corporate alternative minimum tax; (3) creating a new limitation on deductible interest expense; (4) limiting the deductibility of certain executive compensation; and (5) limiting certain other deductions.
text: The Company follows ASC 740-10 “Income Taxes” which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
text: Deferred income taxes include the net tax effects of net operating loss (NOL) carry forwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets are as follows:

Table:
2019
2018
Deferred Tax Assets:
Net operating loss carry forwards
$20,772,428
$20,342,559
Intangibles
207,618
318,178
Credits
28,022
112,086
Other
506,349
613,202
Total deferred tax assets
21,514,417
21,386,025
Deferred Tax Liabilities:
Intangibles
–
–
Total deferred tax liabilities
–
–
Valuation allowance
(21,486,396)
(21,386,025)
Net deferred tax asset
$28,021
$–

Questions:
question: What is the percentage change in the net operating loss carry forwards from 2018 to 2019?
answer: 2.11
derivation: (20,772,428-20,342,559)/20,342,559
scale: percent
question: What is the percentage change in the total deferred tax assets from 2018 to 2019?
answer: 0.6
derivation: (21,514,417-21,386,025)/21,386,025
scale: percent
question: Which year has the higher amount of intangibles (deferred tax assets)?
answer: 2018
derivation: compare the value of the intangibles (deferred tax assets) between the two years
text: 7 Revenue
text: Revenue recognised in the Consolidated Statement of Profit or Loss is analysed as follows:

Table:
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
Revenue by Product:
$M
$M
Network
328.5
316.5
Enduser
348.4
291.8
Other
33.7
30.7
Total
710.6
639.0

Questions:
question: What was the amount of Total revenue in 2019?
answer: 710.6
scale: million
question: What was the amount of Other in 2019?
answer: 33.7
scale: million
question: In which year was the amount of Other larger?
answer: 2019
derivation: 33.7>30.7
question: What was the change in Enduser in 2019 from 2018?
answer: 56.6
derivation: 348.4-291.8
scale: million
question: What was the percentage change in Enduser in 2019 from 2018?
answer: 19.4
derivation: (348.4-291.8)/291.8
scale: percent
text: 35 Related party transactions
text: Key management1 compensation
text: 1 Key management comprises the directors of intu properties plc and the Executive Committee who have been designated as persons discharging managerial responsibility (PDMR).
text: During 2017 the Group’s joint ventures in intu Puerto Venecia and intu Asturias sold shares in subsidiaries, previously wholly owned by the respective joint ventures, listed on the Spanish MaB to PDMRs of the Group. The total value of the shares at 31 December 2019 is €1.0 million for each joint venture, representing 1 per cent of the respective outstanding share capital. The sale of shares in these entities was required to comply with Spanish MaB free float listing requirements. The Group provided an interest-free loan to PDMRs to enable them to purchase the shares. The loans are treated as a taxable benefit which accordingly is included in the above table. In line with the terms of the relevant loan agreements entered into, the loans are repayable in full upon cessation of employment or the sale of the underlying assets. Further to the exchange of contracts in respect of the sale of intu Puerto Venecia in December 2019 and of intu Asturias in January 2020, the relevant PDMRs sold these shareholdings in January 2020 and February 2020 respectively. All outstanding loans in respect of the above arrangements have been repaid to the Company in full or in part. For those loans which have been partially repaid, the outstanding balance has been written off by the Company.

Table:
Key management1 compensation
£m
2019
2018
Salaries and short-term employee benefits
4.7
4.9
Pensions and other post-employment benefits
0.3
0.8
Share-based payments
1.5
1.7
6.5
7.4

Questions:
question: What is the percentage change in the salaries and short-term employee benefits from 2018 to 2019?
answer: -4.08
derivation: (4.7-4.9)/4.9
scale: percent
question: What is the percentage change in the Pensions and other post-employment benefits from 2018 to 2019?
answer: -62.5
derivation: (0.3-0.8)/0.8
scale: percent
question: In which year is there a higher share-based payment?
answer: 2018
derivation: Find the year with the higher share-based payment
text: Expected Future Pension Benefit Payments
text: Future benefit payments are expected to be paid as follows:

Table:
United States
Foreign
(in thousands)
2020
$8,027
$1,237
2021
8,416
985
2022
9,163
982
2023
9,785
1,258
2024
10,558
1,098
2025-2029
59,665
6,129

Questions:
question: What is the payment for  2025-2029 for Foreign?
answer: 6,129
scale: thousand
question: What is the difference in payment for United States and Foreign for 2020?
answer: 6790
derivation: 8,027-1,237
scale: thousand
question: What would the change in Expected Future Pension Benefit Payments under the United States in 2022 from 2021 be?
answer: 747
derivation: 9,163-8,416
scale: thousand
question: What would the percentage change in Expected Future Pension Benefit Payments under the United States in 2022 from 2021 be?
answer: 8.88
derivation: (9,163-8,416)/8,416
scale: percent
text: Non-GAAP Measures
text: In addition to the results reported in accordance with US GAAP, we also use certain non-GAAP measures such as EBITDA and adjusted EBITDA to evaluate operating performance and to facilitate the comparison of our historical results and trends. These financial measures are not a measure of financial performance under US GAAP and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity.
text: They are not, on their own, necessarily indicative of cash available to fund cash needs as determined in accordance with GAAP. The calculation of these non-GAAP measures may not be comparable to similarly titled measures used by other companies. Reconciliations of these non-GAAP measures to the most directly comparable financial measures presented in accordance with GAAP are provided below.
text: EBITDA is defined as net earnings before interest expense, income taxes, and depreciation and amortization. Adjusted EBITDA is comprised of EBITDA, adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below. These measures are a common measure of operating performance in the telecommunications industry and are useful, with other data, as a means to evaluate our ability to fund our estimated uses of cash.
text: The following tables are a reconciliation of net income (loss) to adjusted EBITDA for the years ended December 31, 2019, 2018 and 2017:
text: (1) Other, net includes the equity earnings from our investments, dividend income, income attributable to noncontrolling interests in subsidiaries, acquisition and transaction related costs including integration and severance, non-cash pension and post-retirement benefits and certain other miscellaneous items. (2) Includes all cash dividends and other cash distributions received from our investments.

Table:
Year Ended December 31,
(In thousands, unaudited)
2019
2018
2017
Net income (loss)
$ (19,931)
$ (50,571)
$ 65,299
Add (subtract):
Interest expense, net of interest income
136,660
134,578
129,786
Income tax benefit
(3,714)
(24,127)
(124,927)
Depreciation and amortization
381,237
432,668
291,873
EBITDA
494,252
492,548
362,031
Adjustments to EBITDA:
Other, net (1)
(8,847)
549
19,314
Investment distributions (2)
35,809
39,078
29,993
Gain on extinguishment of debt
(4,510)
—
—
Non-cash, stock-based compensation
6,836
5,119
2,766
Adjusted EBITDA
$ 523,540
$ 537,294
$ 414,104

Questions:
question: What is the increase/ (decrease) in Net income (loss) from 2018 to 2019?
answer: 30640
derivation: -19,931-(-50,571)
scale: thousand
question: What is the increase/ (decrease) in Interest expense, net of interest income from 2018 to 2019?
answer: 2082
derivation: 136,660-134,578
scale: thousand
question: What is the increase/ (decrease) in Income tax expense (benefit) from 2018 to 2019?
answer: 20413
derivation: -3,714-(-24,127)
scale: thousand
text: * Recast to reflect segment changes.
text: Global Technology Services revenue decreased 0.2 percent as reported (1 percent adjusted for currency) in 2018 compared to the prior year, with Infrastructure & Cloud Services up 0.8 percent as reported (flat adjusted for currency) offset by a decline in Technology Support Services.
text: In Infrastructure & Cloud Services, the business focused on prioritizing the portfolio to deliver high-value solutions to bring productivity to clients and allow for expanding workloads, while it exited some lower-value offerings. Technology Support Services was impacted by the hardware product cycle dynamics in 2018 but grew its multivendor services offerings. Within GTS, cloud revenue of $8.0 billion grew 22 percent as reported and 21 percent adjusted for currency compared to the prior year.

Table:
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Global Technology Services external revenue
$29,146 *
$29,213 *
(0.2)%
(0.8)%
Infrastructure & Cloud Services
$22,185*
$22,016*
0.8%
0.0%
Technology Support Services
6,961
7,196
(3.3)
(3.5)

Questions:
question: What is the increase/ (decrease) in Global Technology Services external revenue from 2017 to 2018
answer: -67
derivation: 29,146-29,213 
scale: million
question: What is the average of Global Technology Services external revenue for the year 2018 and 2017
answer: 29179.5
derivation: (29,146+29,213) / 2
scale: million
question: What is the increase/ (decrease) in Technology Support Services from 2017 to 2018
answer: -235
derivation: 6,961-7,196
scale: million
text: EXECUTIVE OFFICERS OF THE REGISTRANT
text: Executive officers of our Company are appointed by the Board of Directors and serve at the discretion of the Board. The following table sets forth certain information with respect to all executive officers of our Company.
text: CHRISTOPHER H. ATAYAN has served in various senior executive positions with the Company since March 2006, including his service as Chairman of the Board since January 2008 and Chief Executive Officer since October 2006, and has been a director of the Company since 2004. Mr. Atayan has served as the Senior Managing Director of Slusser Associates, a private equity and investment banking firm, since 1988, and has been engaged in private equity and investment banking since 1982. He also serves on the Board of Eastek Holdings, LLC, a manufacturing company.
text: ANDREW C. PLUMMER has served as our President and Chief Operating Officer since October 2018, as our Chief Financial Officer since January 2007, and as our Secretary from January 2007 to October 2018. From 2004 to 2007, Mr. Plummer served our company in various roles including Acting Chief Financial Officer, Corporate Controller, and Manager of SEC Compliance. Prior to joining our company in 2004, Mr. Plummer practiced public accounting, primarily with the accounting firm Deloitte and Touche, LLP (now Deloitte).
text: CHARLES J. SCHMADERER has served as the Company’s Vice President and Corporate Controller since April 2018 and as Secretary since October 2018. From 2006 to 2018, Mr. Schmaderer served the Company in various roles including as the Vice President of Financial Reporting and Assistant Secretary, and as the Director of Financial and SEC Reporting. Prior to joining AMCON in 2006, Mr. Schmaderer practiced public accounting, primarily with the accounting firm Grant Thornton, LLP and also holds a Master of Business Administration (MBA).

Table:
Name
Age
Position
Christopher H. Atayan
59
Chairman of the Board, Chief Executive Officer, Director
Andrew C. Plummer
45
President, Chief Financial Officer, Director
Charles J. Schmaderer
50
Vice President, Corporate Controller, Secretary

Questions:
text: Note 6: Equity Method Investments
text: The following table provides a reconciliation of equity method investments to the Company's Consolidated Balance Sheets (amounts in thousands):
text: TOKIN's Joint Ventures - NYC and NTS
text: As noted in Note 2, “Acquisitions,” on April 19, 2017, the Company completed its acquisition of the remaining 66% economic interest in TOKIN and TOKIN became a 100% owned subsidiary of KEMET. TOKIN had two investments at the time of acquisition: NYC and NTS. The Company accounts for both investments using the equity method due to the related nature of operations and the Company's ability to influence management decisions.
text: NYC was established in 1966 by TOKIN and Mitsui Mining and Smelting Co., Ltd (“Mitsui”). NYC was established to commercialize yttrium oxides and the Company owns 30% of NYC's stock. The carrying amount of the Company's equity investment in NYC was $8.2 million and $8.1 million as of March 31, 2019 and 2018, respectively.
text: NTS was established in 2004 by TOKIN, however subsequent to its formation, TOKIN sold 67% of its stock. NTS provides world-class electronic devices by utilizing global procurement networks and the Company owns 33% of NTS' stock. During the year ended March 31, 2019, a significant portion of NTS' sales were TOKIN’s products. The carrying amount of the Company's equity investment in NTS was $1.2 million and $1.0 million as of March 31, 2019 and 2018, respectively.

Table:
March 31,
2019
2018
Nippon Yttrium Co., Ltd ("NYC")
$8,215
$8,148
NT Sales Co., Ltd ("NTS")
1,218
998
Novasentis
977
2,870
KEMET Jianghai Electronics Components Co., Ltd (“KEMET Jianghai”)
2,515
—
$12,925
$12,016

Questions:
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENT(Tabular amounts in millions, unless otherwise disclosed)
text: 11. ASSET RETIREMENT OBLIGATIONS
text: The changes in the carrying amount of the Company’s asset retirement obligations were as follows:
text: (1) Revisions in estimates include decreases to the liability of $6.7 million and $49.4 million related to foreign currency translation for the years ended December 31, 2019 and 2018, respectively.
text: As of December 31, 2019, the estimated undiscounted future cash outlay for asset retirement obligations was $3.2 billion.

Table:
2019
2018
Beginning balance as of January 1,
$1,210.0
$1,175.3
Additions
61.8
39.6
Accretion expense
81.6
83.6
Revisions in estimates (1)
56.8
(81.5)
Settlements
(26.1)
(7.0)
Balance as of December 31,
$1,384.1
$1,210.0

Questions:
question: What is the percentage change in settlements between 2018 and 2019?
answer: 272.86
derivation: (-26.1-(-7.0))/-7.0
scale: percent
text: (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN. (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the "Accounting policies" section. (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
text: REVENUE Fiscal 2019 fourth-quarter revenue increased by 7.0% (6.0% in constant currency). In local currency, revenue amounted to US$199.5 million compared to US$188.1 million for the same period of fiscal 2018. The increase resulted mainly from: • rate increases; • activation of bulk properties in Florida during the fourth quarter of fiscal 2019; • continued growth in Internet service customers; and • the FiberLight acquisition completed in the first quarter of fiscal 2019; partly offset by • a decrease in video service customers.
text: OPERATING EXPENSES Fiscal 2019 fourth-quarter operating expenses increased by 8.6% (7.6% in constant currency) mainly as a result of: • programming rate increases; • the FiberLight acquisition completed in the first quarter of fiscal 2019; • higher compensation expenses due to higher headcount to support growth; and • higher marketing initiatives to drive primary service units growth.
text: ADJUSTED EBITDA Fiscal 2019 fourth-quarter adjusted EBITDA increased by 5.1% (4.1% in constant currency). In local currency, adjusted EBITDA amounted to US$87.4 million compared to US$83.9 million for the same period of fiscal 2018. The increase was mainly due to organic growth combined with the impact of the FiberLight acquisition.
text: ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 9.5% (10.5% in constant currency) mainly due to: • lower purchases of customer premise equipment due to the timing of certain initiatives; and • lower capital expenditures due to the timing of certain initiatives; partly offset by • additional capital expenditures related to the expansion in Florida.

Table:
Three months ended August 31,
2019(1)
2018(2)
Change
Change in constant currency(3)
Foreign exchange impact(3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
263,738
246,443
7.0
6.0
2,427
Operating expenses
148,215
136,506
8.6
7.6
1,370
Adjusted EBITDA
115,523
109,937
5.1
4.1
1,057
Adjusted EBITDA margin
43.8%
44.6%
Acquisitions of property, plant and equipment
65,967
72,914
(9.5)
(10.5)
704
Capital intensity
25.0%
29.6%

Questions:
question: What was the increase / (decrease) in revenue from 2018 to 2019?
answer: 17295
derivation: 263,738 - 246,443
scale: thousand
question: What was the increase / (decrease) in operating expenses from 2018 to 2019?
answer: 11709
derivation: 148,215 - 136,506
scale: thousand
question: What was the average Adjusted EBITDA?
answer: 112730
derivation: (115,523 + 109,937) / 2
scale: thousand
text: Product Revenue by Segment
text: The following table presents the breakdown of product revenue by segment (in millions, except percentages):
text: Amounts may not sum and percentages may not recalculate due to rounding.
text: Americas Product revenue in the Americas segment increased by 8%, driven by growth in the enterprise, public sector and commercial markets. These increases were partially offset by a product revenue decline in the service provider market. From a country perspective, product revenue increased by 9% in the United States, 26% in Mexico and 6% in Canada, partially offset by a product revenue decrease of 1% in Brazil.
text: EMEA The increase in product revenue in the EMEA segment of 6% was driven by growth in the public sector and enterprise markets, partially offset by a decline in the service provider market. Product revenue in the commercial market was flat. Product revenue from emerging countries within EMEA increased by 9%, and product revenue for the remainder of the EMEA segment increased by 5%.
text: APJC Product revenue in the APJC segment increased by 1%, driven by growth in the public sector and enterprise markets, partially offset by declines in the service provider and commercial markets. From a country perspective, product revenue increased by 9% in Japan and 5% in India, partially offset by a product revenue decrease of 16% in China.

Table:
Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Variance in Percent
Product revenue:
Americas
$22,754
$21,088
$20,487
$1,666
8%
Percentage of product revenue
58.3%
57.5%
57.4%
EMEA
10,246
9,671
9,369
575
6%
Percentage of product revenue
26.3%
26.3%
26.2%
APJC
6,005
5,950
5,849
55
1%
Percentage of product revenue
15.4%
16.2%
16.4%
Total
$39,005
$36,709
$35,705
$2,296
6%

Questions:
text: BUSINESS COMBINATION IN FISCAL 2019
text: Purchase of a fibre network and corresponding assets
text: On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband’s existing south Florida footprint.
text: The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:

Table:
Final
Preliminary
August 31, 2019
November 30, 2018
(In thousands of Canadian dollars)
$
$
Purchase price
Consideration paid at closing
38,876
38,876
Balance due on business combinations
5,005
5,005
43,881
43,881
Net assets acquired
Trade and other receivables
1,308
1,743
Prepaid expenses and other
335
335
Property, plant and equipment
28,785
45,769
Intangible assets
3,978
—
Goodwill
11,093
—
Trade and other payables assumed
(644)
(644)
Contract liabilities and other liabilities assumed
(974)
(3,322)
43,881
43,881

Questions:
question: What is the increase/ (decrease) in Trade and other receivables from Preliminary, November 30, 2018 to Final August 31, 2019?
answer: -435
derivation: 1,308-1,743
scale: thousand
question: What is the increase/ (decrease) in Property, plant and equipment from Preliminary, November 30, 2018 to Final August 31, 2019?
answer: -16984
derivation: 28,785-45,769
scale: thousand
question: What is the increase/ (decrease) in Contract liabilities and other liabilities assumed from Preliminary, November 30, 2018 to Final August 31, 2019?
answer: 2348
derivation: (-974)-(-3,322)
scale: thousand