tokbokki/tatqa_dataset_filter huggingface dataset:
text: 9. Net interest income/interest expenses
text: The interest result can be broken down as follows:
text: Interest income and interest expenses from financial instruments are assigned to the measurement categories according to IFRS 9 on the basis of the underlying transactions.
text: The interest expenses included here (of the measurement categories in accordance with IFRS 9) primarily include interest expenses for issued bonds (including the Commercial Paper Programme) of €41 million (2017/18: €55 million) and for liabilities to banks of €19 million (2017/18: €12 million).
text: The decline in interest expenses was primarily the result of more favourable refinancing terms.

Table:
€ million
2017/2018
2018/2019
Interest income
27
29
thereof finance leases
(0)
(0)
thereof from post-employment benefits plans
(5)
(7)
thereof from financial instruments of the measurement categories according to IFRS 9 (previous year: IAS39):
(16)
(12)
Interest expenses
−163
−148
thereof finance leases
(−51)
(−49)
thereof from post-employment benefits plans
(−16)
(−15)
thereof from financial instruments of the measurement categories according to IFRS9 (previous year: IAS39)
(−79)
(−69)
Interest result
−136
−119

Questions:
question: In which year was the interest income larger?
answer: 2018/2019
derivation: 29>27
question: What was the change in interest income in 2018/2019 from 2017/2018?
answer: 2
derivation: 29-27
scale: million
question: What was the percentage change in interest income in 2018/2019 from 2017/2018?
answer: 7.41
derivation: (29-27)/27
scale: percent
text: F. INVENTORIES
text: Inventories, net consisted of the following at December 31, 2019 and 2018:
text: Inventory reserves for the years ended December 31, 2019 and 2018 were $103.6 million and $100.8 million, respectively.

Table:
2019
2018
(in thousands)
Raw material
$118,595
$89,365
Work-in-process
32,695
31,014
Finished goods
45,401
33,162
$196,691
$153,541

Questions:
question: In which year was Work-in-process larger?
answer: 2019
derivation: 32,695>31,014
question: What was the change in Finished goods from 2018 to 2019?
answer: 12239
derivation: 45,401-33,162
scale: thousand
question: What was the percentage change in Finished goods from 2018 to 2019?
answer: 36.91
derivation: (45,401-33,162)/33,162
scale: percent
text: Accumulated Benefit Obligation
text: The following table provides information for the plans with an accumulated benefit obligation for fiscal years 2019 and 2018 (in thousands):

Table:
August 31,
2019
2018
Projected benefit obligation
$174,690
$161,104
Accumulated benefit obligation
$161,729
$152,380
Fair value of plan assets
$158,101
$151,715

Questions:
text: Fees Paid to the Independent Registered Public Accounting Firm
text: The following table presents fees for professional audit services and other services rendered to our company by KPMG for our fiscal years ended December 31, 2017 and 2018.
text: (1) Audit Fees consist of professional services rendered in connection with the audit of our annual consolidated financial statements, including audited financial statements presented in our Annual Report on Form 10-K for the fiscal years ended December 31, 2017 and 2018 and services that are normally provided by the independent registered public accountants in connection with statutory and regulatory filings or engagements for those fiscal years.
text: (2) Audit-Related Fees consist of fees for professional services for assurance and related
services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “Audit Fees.” These services could include accounting consultations concerning financial accounting and reporting standards, due diligence procedures in connection with acquisition and procedures related to other attestation services.
text: (3) Tax Fees consist of fees for professional services for tax compliance, tax advice and tax planning. These services include consultation on tax matters and assistance regarding federal, state and international tax compliance.
text: (4) All Other Fees consist of license fees for the use of accounting research software.

Table:
2017
2018
(In Thousands)
(In Thousands)
Audit Fees (1)
$3,747
$4,476
Audit-Related Fees (2)
—
—
Tax Fees (3)
—
—
All Other Fees (4)
$3
$3
Total Fees
$3,750
$4,479

Questions:
question: What is the average total fees paid to KPMG from 2017 to 2018?
answer: 4114.5
derivation: (3,750 + 4,479) / 2 
scale: thousand
question: What is the percentage change of the Audit fees from 2017 to 2018?
answer: 19.46
derivation: (4,476 - 3,747) / 3,747 
scale: percent
question: What is the change of “All Other Fees” from 2017 to 2018?
answer: 0
derivation: 3 - 3 
scale: thousand
text: Sales-Type Leases
text: We are the lessor in sales-type lease arrangements for network equipment, which have initial terms of up to five years. Our sales-type lease arrangements contain either a provision whereby the network equipment reverts back to us upon the expiration of the lease or a provision that allows the lessee to purchase the network equipment at a bargain purchase amount at the end of the lease. In addition, our sales-type lease arrangements do not contain any residual value guarantees or material restrictive covenants. The allocation of the consideration between lease and nonlease components is determined by stand-alone selling price by component. The net investment in sales-type leases consists of lease receivables less unearned income. Collectability of sales-type leases is evaluated periodically at an individual customer level. The Company has elected to exclude taxes related to sales-type leases from revenue and the associated expense of such taxes. As of December 31, 2019 and 2018, we did not have an allowance for credit losses for our net investment in sales-type leases. As of December 31, 2019 and 2018, the components of the net investment in sales-type leases were as follows:
text: (1) Included in other receivables on the Consolidated Balance Sheet.
text: (2) Included in other assets on the Consolidated Balance Sheet.

Table:
(In thousands)
December 31, 2019
December 31, 2018
Current minimum lease payments receivable(1)
$1,201
$11,339
Non-current minimum lease payments receivable(2)
889
1,670
Total minimum lease payments receivable
2,090
13,009
Less: Current unearned revenue(1)
365
631
Less: Non-current unearned revenue(2)
163
473
Net investment in sales-type leases
$1,562
$11,905

Questions:
question: What was the non-current minimum lease payments receivable in 2019?
answer: $1,201
scale: thousand
question: What was the difference in total minimum lease payments receivables between 2018 and 2019?
answer: -10919
derivation: 2,090-13,009
scale: thousand
question: What was the change in Non-current minimum lease payments receivable between 2018 and 2019?
answer: -781
derivation: 889-1,670
scale: thousand
question: What was the percentage change in net investment in sales-type leases between 2018 and 2019?
answer: -86.88
derivation: ($1,562-$11,905)/$11,905
scale: percent
text: Provision for income taxes
text: We are a U.S.-based multinational company subject to tax in multiple U.S. and international tax jurisdictions. A substantial portion of our international earnings were generated from subsidiaries organized in Ireland and Singapore. Our results of operations would be adversely affected to the extent that our geographical mix of income becomes more weighted toward jurisdictions with higher tax rates and would be favorably affected to the extent the relative geographic mix shifts to lower tax jurisdictions. Any change in our mix of earnings is dependent upon many factors and is therefore difficult to predict.
text: The increase in our effective tax rate in fiscal 2019 compared to fiscal 2018 was primarily due to one-time benefits from the 2017 Tax Act in fiscal 2018. In addition, increases in tax expense in fiscal 2019 are attributable to the valuation allowance on capital losses for which we cannot yet recognize a tax benefit.

Table:
Fiscal Year
(In millions, except for percentages)
2019
2018
Income from continuing operations before income taxes
$108
$437
Provision for (benefit from) income taxes
$92
$(690)
Effective tax rate on income from continuing operations
85%
(158)%

Questions:
question: What is the Income from continuing operations before income taxes for Fiscal 2018?
answer: $437
scale: million
question: What is the Income from continuing operations before income taxes for Fiscal 2019?
answer: $108
scale: million
question: What is the change in Income from continuing operations before income taxes from fiscal 2018 to fiscal 2019?
answer: 329
derivation: 437-108
scale: million
question: What is the average  Income from continuing operations before income taxes for fiscal 2019 and fiscal 2018?
answer: 272.5
derivation: (108+437)/2
scale: million
question: What is the average  Provision for (benefit from) income taxes?
answer: -299
derivation: (92+(-690))/2
scale: million
text: Accumulated other comprehensive income (loss)
text: Components and activities of AOCI, net of tax, were as follows:
text: During fiscal 2018, a net foreign currency translation loss of $8 million related to foreign entities sold in the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture, and a net gain of $3 million related to liquidated foreign entities was reclassified to Other income (expense), net. A realized gain of $7 million on securities sold in connection with the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture. The tax effect of $3 million was reclassified to Income tax expense (benefit).

Table:
(In millions)
Foreign Currency Translation Adjustments
Unrealized Gain (Loss) On Available- For-Sale Securities
Equity Method Investee
Total AOCI
Balance as of March 31, 2017
$7
$5
$—
$12
Other comprehensive loss before reclassifications
(4)
(5)
—
(9)
Reclassification to net income (loss)
5
(4)
—
1
Balance as of March 30, 2018
8
(4)
—
4
Other comprehensive income (loss) before reclassifications
(13)
3
(1)
(11)
Balance as of March 29, 2019
$(5)
$(1)
$(1)
$(7)

Questions:
question: What units are used in the table?
answer: millions
question: What is the Total AOCI  Balance as of March 31, 2017?
answer: $12
scale: million
question: As of March 31, 2017, what is the difference between the value of foreign currency translation adjustments and the unrealized gain on available-for-sale securities?  
answer: 2
derivation: 7-5
scale: million
question: What is the average balance as of the end of fiscal years 2017, 2018 and 2019 for Total AOCI?
answer: 3
derivation: (12+4+(-7))/3
scale: million
question: What is the  Other comprehensive income (loss) before reclassifications expressed as a percentage of  Balance as of March 29, 2019 for total AOCI?
answer: 157.14
derivation: -11/-7
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: The domestic and foreign components of income from continuing operations before income taxes are as follows:

Table:
Year Ended December 31,
2019
2018
2017
United States
$1,527.0
$1,212.7
$971.2
Foreign
389.4
(58.1)
284.9
Total
$1,916.4
$1,154.6
$1,256.1

Questions:
question: What was the percentage change in total income from continuing operations before income taxes between 2018 and 2019?
answer: 65.98
derivation: ($1,916.4-$1,154.6)/$1,154.6
scale: percent
text: The activity for unrecognized gross tax benefits is as follows (in millions):
text: Included in the December 31, 2019 balance of $130.0 million is $97.2 million related to unrecognized tax benefits that, if recognized, would impact the annual effective tax rate. Also included in the balance of unrecognized tax benefits as of December 31, 2019 is $32.8 million of benefit that, if recognized, would result in adjustments to other tax accounts, primarily deferred taxes.
text: Although the Company cannot predict the timing of resolution with taxing authorities, if any, the Company believes it is reasonably possible that its unrecognized tax benefits will be reduced by $1.5 million in the next 12 months due to settlement with tax authorities or expiration of the applicable statute of limitations. The Company did not recognize any additional tax benefit or expense for interest and penalties during the year ended December 31, 2019.
text: The Company recognized approximately $0.8 million of tax benefit and $1.5 million of tax expense for interest and penalties during the years ended December 31, 2018 and 2017, respectively. The Company had approximately $5.1 million, $5.1 million, and $5.9 million of accrued interest and penalties at December 31, 2019, 2018, and 2017, respectively. The Company recognizes interest and penalties accrued in relation to unrecognized tax benefits in tax expense.
text: Tax years prior to 2016 are generally not subject to examination by the IRS except for items involving tax attributes that have been carried forward to tax years whose statute of limitations remains open. The Company is not currently under IRS examination. For state returns, the Company is generally not subject to income tax examinations for years prior to 2015.
text: The Company is also subject to routine examinations by various foreign tax jurisdictions in which it operates. With respect to jurisdictions outside the United States, the Company's subsidiaries are generally no longer subject to income tax audits for years prior to 2009. The Company is currently under audit in the following jurisdictions including, but not limited to, Canada, China, the Czech Republic, the Philippines, Singapore and the United Kingdom.

Table:
2019
2018
2017
Balance at beginning of year
$112.2
$114.8
$136.7
Acquired balances
15.5
—
—
Additions for tax benefits related to the current year
9.4
7.4
23.6
Additions for tax benefits of prior years
8.0
2.8
4.7
Reductions for tax benefits of prior years
(0.2)
(1.9)
(1.6)
Lapse of statute
(8.2)
(10.9)
(16.3)
Settlements
(6.7)
—
(4.9)
Change in rate due to U.S. Tax Reform
—
—
(27.4)
Balance at end of year
$130.0
$112.2
$114.8

Questions:
text: Operating profit
text: Notes
text: 1. Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million).
text: 2. Adjusted operating profit as a percentage of revenue in the period.
text: Adjusted operating profit increased by $15.8 million or 20.5 per cent to $92.9 million in 2019, compared with $77.1 million in 2018. Adjusted operating margin increased by 2.2 per cent to 18.4 per cent, from 16.2 per cent in 2018.
text: Reported operating profit was up by $31.1 million or 54.1 per cent to $88.6 million (2018 $57.5 million). Total adjusting items were lower in 2019 at $4.3 million, compared to $19.6 million in 2018, mainly due to exceptional items totalling $13.1 million charged last year (see below).

Table:
$ million
2019
Adjusted operating margin 1, 2 %
2018
Adjusted operating margin 1, 2 %
Networks & Security
73.9
23.1
56.4
19.8
Lifecycle Service Assurance
18.1
16.3
17.4
15.4
Connected Devices
9.5
13.1
10.5
13.3
Corporate
(8.6)
(7.2)
Adjusted operating profit1
92.9
18.4
77.1
16.2
Exceptional items
0.5
(13.1)
Acquisition related costs
(0.1)
–
Acquired intangible asset amortisation
(1.2)
(3.7)
Share-based payment
(3.5)
(2.8)
Reported operating profit
88.6
57.5

Questions:
question: In which year was the adjusted operating margin for Lifecycle Service Assurance larger?
answer: 2019
derivation: 16.3%>15.4%
question: What was the change in operating profit under Networks & Security?
answer: 17.5
derivation: 73.9-56.4
scale: million
question: What was the percentage change in operating profit under Networks & Security?
answer: 31.03
derivation: (73.9-56.4)/56.4
scale: percent
text: 18. Other taxes
text: The other taxes (for example property tax, motor vehicle tax, excise tax and transaction tax) have the following effects on the income statement:

Table:
€ million
2017/2018
2018/2019
Other taxes
79
79
thereof from cost of sales
(1)
(1)
thereof from selling expenses
(65)
(62)
thereof from general administrative expenses
(13)
(16)

Questions:
question: What was the amount of Other taxes in FY2019?
answer: 79
scale: million
question: In which year was the amount of other taxes thereof from general administrative expenses larger?
answer: 2018/2019
derivation: |-16|>|-13|
question: What was the change in Other taxes in 2018/2019 from 2017/2018?
answer: 0
derivation: 79-79
scale: million
question: What was the percentage change in Other taxes in 2018/2019 from 2017/2018?
answer: 0
derivation: (79-79)/79
scale: percent
text: Veradigm
text: Our Veradigm segment derives its revenue from the provision of data-driven clinical insights with actionable tools for clinical workflow, research, analytics and media. Its solutions, targeted at key healthcare stakeholders, help improve the quality, efficiency and value of healthcare delivery – from biopharma to health plans, healthcare providers and patients, and health technology partners, among others.
text: Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
text: Veradigm revenue increased during the year ended December 31, 2019 compared with the prior year comparable period due to an increase in organic sales. Gross profit and income from operations increased for during the year ended December 31, 2019 due to an increase in organic sales and cost reductions partially offset with headcount growth and hosting migration costs. The acquisition of Practice Fusion during the first quarter of 2018 also contributed to the increases.
text: Gross margin and operating margin decreased during the year ended December 31, 2019, compared with the prior year comparable period, primarily due to (i) an increase in hosting migration costs, (ii) costs associated with recent acquisitions, (iii) headcount growth and (iv) partially offset with other cost reductions.
text: Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
text: Veradigm revenue, gross profit, gross margin and income from operations increased during the year ended December 31, 2018 compared with the prior year comparable period primarily due to the acquisition of Practice Fusion during the first quarter of 2018. Operating margin decreased during 2018 primarily due to higher personnel costs related to incremental resources from the Practice Fusion acquisition and to support anticipated new hosting client golives.

Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 % Change from 2018
2018 % Change from 2017
Revenue
$161,216
$140,326
$69,879
14.9%
100.8%
Gross profit
$104,896
$100,708
$43,817
4.2%
129.8%
Gross margin %
65.1%
71.8%
62.7%
Income from operations
$43,996
$43,641
$23,816
0.8%
83.2%
Operating margin %
27.3%
31.1%
34.1%

Questions:
question: What is the change in Revenue between 2019 and 2017?
answer: 91337
derivation: 161,216-69,879
scale: thousand
question: What is the change in Gross profit between 2019 nd 2017?
answer: 61079
derivation: 104,896-43,817
scale: thousand
question: What is the change in Income from operations between 2019 and 2017?
answer: 20180
derivation: 43,996-23,816
scale: thousand
text: Interest Expense and Interest Income and Other Expense, net
text: The table below sets forth the changes in interest expense and interest income and other expense, net, for the fiscal year ended December 29, 2019, as compared to fiscal year ended December 30, 2018 (in thousands, except percentage data):
text: The $242,000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018. The $112,000 increase in interest income and other expenses was attributable to increase in interest income from money market account with Heritage Bank.

Table:
Fiscal Years
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%

Questions:
text: Stock purchase warrants
text: Prior to the 2019 Brookfield Transaction, Teekay held 15.5 million common unit warrants (or the Brookfield Transaction Warrants) issued by Altera to Teekay in connection with the 2017 Brookfield Transaction (see Note 4) and 1,755,000 warrants to purchase common units of Altera issued to Teekay in connection with Altera's private placement of Series D Preferred Units in June 2016 (or the Series D Warrants). In May 2019, Teekay sold to Brookfield all of the Company’s remaining interests in Altera, which included, among other things, both the Brookfield Transaction Warrants and Series D Warrants.
text: Changes in fair value during the years ended December 31, 2019 and 2018 for the Company’s Brookfield Transaction Warrants and the Series D Warrants, which were measured at fair value using significant unobservable inputs (Level 3), are as follows:

Table:
Year Ended December 31,
2019
2018
$
$
Fair value at the beginning of the year
12,026
30,749
Fair value on acquisition/issuance
—
2,330
Unrealized gain (loss) included in earnings
26,900
(21,053)
Realized loss included in earnings
(25,559)
—
Settlements
(13,367)
—
Fair value at the end of the year
—
12,026

Questions:
question: What was the Fair value at the beginning of the year for 2019 and 2018?
answer: 12,026
30,749
question: In which year was Fair value at the beginning of the year less than 15,000 thousands?
answer: 2019
derivation: locate and analyze Fair value at the beginning of the year in row 4
question: What is the average Fair value on acquisition/issuance?
answer: 1165
derivation: (0 + 2,330) / 2
scale: thousand
question: What is the increase / (decrease) in the Fair value at the end of the year from 2018 to 2019?
answer: -12026
derivation: 0 - 12,026
scale: thousand
text: STOCK OPTIONS
text: Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant
text: At December 31, 2019, 7,524,891 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted in 2019.
text: The following table summarizes BCE’s outstanding stock options at December 31, 2019 and 2018.
text: (1) The weighted average market share price for options exercised was $62 in 2019 and $55 in 2018.

Table:
2019
2018
NOTE
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
NUMBER OF OPTIONS
WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1
14,072,332
56
10,490,249
55
Granted
3,357,303
58
3,888,693
56
Exercised (1)
27
(4,459,559)
54
(266,941)
42
Forfeited
(144,535)
58
(39,669)
58
Outstanding, December 31
12,825,541
57
14,072,332
56
Exercisable, December 31
2,786,043
56
4,399,588
52

Questions:
question: What is the change in granted options in 2019?
answer: -531390
derivation: 3,357,303-3,888,693
question: What is the percentage change in the exercisable number of options in December 31, 2019?
answer: -36.67
derivation: (2,786,043-4,399,588)/4,399,588
scale: percent