tokbokki/tatqa_dataset_filter huggingface dataset:
text: Capital management
text: The Group considers capital to be net debt plus total equity. Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32. Total equity is as shown in the Consolidated balance sheet.
text: The calculation of total capital is shown in the table below:
text: Following the application of IFRS 16, total capital for the year ended 31 March 2018 has been restated (note 2).
text: The objectives for managing capital are to safeguard the Group’s ability to continue as a going concern, in order to provide returns for shareholders and benefits for other stakeholders and to maintain an efficient capital structure to optimise the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or take other steps to increase share capital and reduce or increase debt facilities.
text: As at 31 March 2019, the Group had borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan). Interest is payable on this facility at a rate of LIBOR plus a margin of between 1.2% and 2.1% depending on the consolidated leverage ratio of Auto Trader Group plc and its subsidiaries, which is calculated and reviewed on a biannual basis. The Group remains in compliance with its banking covenants.

Table:
2019
(Restated) 2018
£m
£m
Total net debt
321.0
355.2
Total equity
59.0
5.6
Total capital
380.0
360.8

Questions:
question: In which year was total capital larger?
answer: 2019
derivation: 380.0>360.8
question: What was the change in total capital in 2019 from 2018?
answer: 19.2
derivation: 380.0-360.8
scale: million
question: What was the percentage change in total capital in 2019 from 2018?
answer: 5.32
derivation: (380.0-360.8)/360.8
scale: percent
text: Contractual Obligations
text: The following table summarizes contractual obligations and commitments, as of April 27, 2019:
text: (1) Assumes the outstanding borrowings under the revolving credit facility will be repaid upon maturity of the credit agreement in September 2023.
text: (2) Amounts represent estimated contractual interest payments on outstanding debt. Interest rates in effect as of April 27, 2019 are used for floating-rate debt.
text: We enter into agreements with suppliers to assist us in meeting our customers' production needs. These agreements vary as to duration and quantity commitments. Historically, most have been short-term agreements, which do not provide for minimum purchases, or are requirements-based contracts.

Table:
Payments Due By Period
(Dollars in Millions)
Total
Less than 1 year
1-3 years
3-5 years
More than 5 years
Capital Leases
$1.7
$0.6
$0.9
$0.2
$—
Operating Leases
34.2
7.8
10.5
7.5
8.4
Debt (1)
295.5
15.7
28.8
247.7
3.3
Estimated Interest on Debt (2)
46.8
11.7
20.7
14.2
0.2
Deferred Compensation
8.5
1.2
3.2
1.6
2.5
Total
$386.7
$37.0
$64.1
$271.2
$14.4

Questions:
question: What was the capital leases due in 1 year and 1-3 years respectively?
answer: $0.6
$0.9
scale: million
question: What was the total operating leases?
answer: 34.2
scale: million
question: What was the difference in the capital leases due from less than 1 year to those due in 1-3 years?
answer: 0.3
derivation: 0.9 - 0.6
scale: million
question: In which period was operating leases due less than 10 million?
answer: Less than 1 year
3-5 years
More than 5 years
derivation: locate and analyze operating leases in row 5
question: What percentage of the total was made of debt?
answer: 76.42
derivation: 295.5 / 386.7
scale: percent
text: (1) Using the euro per US dollar exchange rate on December 31, 2019 of €1 = $1.1213.
text: (2) Since May 23, 2019 Mr. Manzi has not been a member of the Supervisory Board.
text: (3) Global indirect employees are all employees other than those directly manufacturing our products.
text: We do not have any service agreements with members of our Supervisory Board. We did not extend any loans or overdrafts to any of our Supervisory Board members. Furthermore, we have not guaranteed any debts or concluded any leases with any of our Supervisory Board members or their families.

Table:
2019
2018
2017
Directors' remuneration
Average remuneration of Supervisory Board Members(1)
$105,066(2)
$ 115,618
$ 123,281
Company's performance
Net revenues (amounts in millions)
$ 9,556
$ 9,664
$ 8,347
Operating income (amounts in millions)
$ 1,203
$ 1,400
$ 1,005
Average remuneration of all global indirect employees (FTE basis) (3)
Employees
$ 97,300
$ 100,600
$ 93,500

Questions:
question: What was the increase / (decrease) in the Average remuneration of Supervisory Board Members from 2018 to 2019?
answer: -10552
derivation: 105,066 - 115,618
scale: million
question: What was the average Net Revenues?
answer: 9189
derivation: (9,556 + 9,664 + 8,347) / 3
scale: million
question: What is the percentage increase / (decrease) in Operating income from 2018 to 2019?
answer: -14.07
derivation: 1,203 / 1,400 - 1
scale: percent
text: Net periodic benefit expense for our post-retirement benefit plans includes the following components:
text: We report service costs for our Combined Pension Plan and post-retirement benefit plans in cost of services and products and selling, general and administrative expenses in our consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017. Additionally, a portion of the service cost is also allocated to certain assets under construction, which are capitalized and reflected as part of property, plant and equipment in our consolidated balance sheets. The remaining components of net periodic benefit expense (income) are reported in other income, net in our consolidated statements of operations. As a result of ongoing efforts to reduce our workforce, we recognized a one-time charge in 2019 of $6 million and in 2018 of $15 million for special termination benefit enhancements paid to certain eligible employees upon voluntary retirement.

Table:
Post-Retirement Plans
Years Ended December 31,
2019
2018
2017
(Dollars in milions)
Service cost
$15
18
18
Interest cost
110
97
100
Expected return on plan assets
(1)
(1)
(2)
Recognition of prior service cost
16
20
20
Net periodic post-retirement benefit expense
$140
134
136

Questions:
question: What is the sum of service costs in 2017, 2018 and 2019?
answer: 51
derivation: 15+18+18
scale: million
question: What is the average amount of service costs across 2017, 2018 and 2019?
answer: 17
derivation: (15+18+18)/3
scale: million
text: The Corporation is also exposed to credit risk in relation to its trade accounts receivable. To mitigate such risk, the Corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer. The Corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts. The doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder.
text: Factors such as the current economic conditions, forward-looking macroeconomic data and historical information (number of overdue days of the customer’s balance outstanding as well as the customer’s collection history) are examined. The Corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk.
text: The Corporation has credit policies in place and has established various credit controls, including credit checks, deposits on accounts and advance billing, and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms. Since the Corporation has a large and diversified clientele dispersed throughout its market areas in Canada and the United States, there is no significant concentration of credit risk.
text: The following table provides further details on trade and other receivables, net of allowance for doubtful accounts:

Table:
At August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Trade accounts receivable
74,021
95,541
Allowance for doubtful accounts
(6,759)
(6,497)
67,262
89,044
Other accounts receivable
8,390
8,250
75,652
97,294

Questions:
question: What was the other accounts receivable in 2019?
answer: 8,390
scale: thousand
question: What is the trade accounts receivable in 2019?
answer: 74,021
scale: thousand
question: What is the increase / (decrease) in the trade accounts receivable from 2018 to 2019?
answer: -21520
derivation: 74,021 - 95,541
scale: thousand
question: What was the average allowance for doubtful accounts from 2018 to 2019?
answer: -6628
derivation: -(6,759 + 6,497) / 2
scale: thousand
question: What is the average other accounts receivable from 2018 to 2019?
answer: 8320
derivation: (8,390 + 8,250) / 2
scale: thousand
text: At December 31, 2019 and 2018, $21 million and $20 million, respectively, of unrecognized tax benefits were classified as a reduction of deferred tax assets. The finalisation in the fourth quarter of 2018 of pending tax litigations triggered the reversal of uncertain tax positions in major tax jurisdictions for a total amount of $310 million.
text: It is reasonably possible that certain of the uncertain tax positions disclosed in the table above could increase within the next 12 months due to ongoing tax audits. The Company is not able to make an estimate of the range of the reasonably possible change.
text: Additionally, the Company elected to classify accrued interest and penalties related to uncertain tax positions as components of income tax expense in the consolidated statements of income, they were less than $1 million in 2019, $1 million in 2018, less than $1 million in 2017, $1 million in 2016, $1 million in 2015, $27 million in 2014 and not material in the previous years. Accrued interest and penalties amounted to $6 million at December 31, 2019 and $5 million at December 31, 2018.
text: The tax years that remain open for review in the Company’s major tax jurisdictions, including France, Italy, United States and India, are from 1997 to 2019.

Table:
December 31, 2019
December 31, 2018
December 31, 2017
Balance at beginning of year
38
333
258
Additions based on tax positions related to the current year
7
43
43
Additions based on acquisitions related to the current year
5
—
—
Additions for tax positions of prior years
1
8
12
Reduction for tax positions of prior years
(1)
(310)
(9)
Settlements
(2)
(18)
(2)
Prepayment / Refund
—
—
—
Reductions due to lapse of statute of limitations
—
—
—
Foreign currency translation
—
(18)
31
Balance at end of year
48
38
333

Questions:
question: What is the increase/ (decrease) in Balance at beginning of year from December 31, 2018 to 2019?
answer: -295
derivation: 38-333
scale: million
question: What is the increase/ (decrease) in Balance at end of year from December 31, 2018 to 2019?
answer: 10
derivation: 48-38
scale: million
question: What is the increase/ (decrease) in Settlements from December 31, 2018 to 2019?
answer: -16
derivation: 2-18
scale: million
text: Acquisition of AFP
text: On August 1, 2018, the Company acquired AFP, Inc., a privately held fabricator of foam, corrugated, molded pulp and wood packaging solutions, to join its Product Care division. This acquisition expands our protective packaging offerings in the electronic, transportation and industrial markets with custom engineered applications. We acquired 100% of AFP shares for an estimated consideration of $74.1 million, excluding $3.3 million of cash acquired.
text: The following table summarizes the consideration transferred to acquire AFP and the final allocation of the purchase price among the assets acquired and liabilities assumed.

Table:
Preliminary
Measurement
Allocation
Period
Final Allocation
(In millions)
As of August 1, 2018
Adjustments
As of September 30, 2019
Total consideration transferred
$ 70.8
$ 3.3
$ 74.1
Assets:
Cash and cash equivalents
2.9
0.4
3.3
Trade receivables, net
30.8
—
30.8
Inventories, net
7.1
—
7.1
Prepaid expenses and other current assets
0.7
—
0.7
Property and equipment, net
3.5
(0.4)
3.1
Identifiable intangible assets, net
18.6
0.7
19.3
Goodwill
21.6
1.0
22.6
Other non-current assets
0.7
(0.4)
0.3
Total assets
$ 85.9
$ 1.3
$ 87.2
Liabilities:
Current portion of long-term debt
—
0.1
0.1
Accounts payable
13.8
(2.2)
11.6
Other current liabilities
1.3
(0.1)
1.2
Long-term debt, less current portion
—
0.2
0.2
Total liabilities
$ 15.1
$ (2.0)
$ 13.1

Questions:
question: What is the adjustment in assets between August 1, 2018 and September 30, 2019?
answer: $ 3.3
scale: million
question: What is the liability to asset ratio as of August 1, 2018?
answer: 17.58
derivation: 15.1/85.9
scale: percent
question: What is the difference between the liability to asset ratio from As of August 1, 2018 to As of September 30, 2019?
answer: 2.56
derivation: (15.1/85.9)-(13.1/87.2)
scale: percent
question: What is the adjustment of total liabilities expressed as a percentage of total liabilities as of August 1, 2018?
answer: -13.25
derivation: -2.0/15.1
scale: percent
text: Minimising our environmental impact
text: During FY19 we have undertaken energy audits across all our UK manufacturing sites as part of our Energy Savings Opportunity Scheme (‘ESOS’) compliance programme, which is a mandatory energy assessment scheme for UK organisations. Our progress on energy efficiency improvements remains good, and we have delivered a further 4.9% improvement in our primary energy per tonne of product against last year, and 26.5% over the last six years.

Table:
Category
Destination
FY19
FY18
Tonnes
% of production
Tonnes
% of production
Redistribution for human consumption
950
0.3%
791
0.2%
Waste avoided
Animal feed
4,454
1.2%
4,895
1.3%
Total
5,404
1.5%
5,686
1.5%
Co/Anaerobic digestion
24,978
6.6%
32,202
8.3%
Food waste
Controlled combustion
1,650
0.4%
1,964
0.5%
Sewer
8,280
2.2%
6,746
1.7%
Total
34,908
9.2%
40,912
10.5%

Questions:
question: What is the total food waste for FY19?
answer: 34,908
question: What is the total food waste for FY18?
answer: 40,912
question: What was the animal feed waste avoided in FY19?
answer: 4,454
question: What was the change in the animal feed waste avoided from FY18 to FY19?
answer: -441
derivation: 4,454 - 4,895
question: What is the average redistribution for human consumption for FY18 and FY19?
answer: 870.5
derivation: (950 + 791) / 2
question: What is the average controlled combustion food waste for FY18 and FY19?
answer: 1807
derivation: (1,650 + 1,964) / 2
text: Greenhouse gas emissions
text: In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported.
text: The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained.
text: The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions.
text: Creating an environmentally friendly HQ
text: The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors.
text: The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company.
text: The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.

Table:
Year-ended 31 March 2019
Year-ended 31 March 2018
Year-ended 31 March 2017
tCO2e
tCO2e
tCO2e
Scope 1
Combustion of natural gas and operation of owned vehicles
220.9
320.0
251.8
Scope 2
Electricity consumption in offices
4,487.2
4,457.3
4,681.9
Scope 3
Business travel (air and car)
3,260.9
5,117.4
4,510.9
Total
7,969.0
9,894.7
9,444.6
Intensity ratio
tCO2e per $M of billings
10.5
12.9
14.9

Questions:
question: In which year was the total Greenhouse gas emissions the largest?
answer: 2018
derivation: 9,894.7>9,444.6>7,969.0
question: What was the change in the intensity ratio in 2019 from 2018?
answer: -2.4
derivation: 10.5-12.9
question: What was the percentage change in the intensity ratio in 2019 from 2018?
answer: -18.6
derivation: (10.5-12.9)/12.9
scale: percent
text: Balance Sheet and Cash Flows
text: Cash and Cash Equivalents and Investments The following table summarizes our cash and cash equivalents and investments (in millions):
text: The net decrease in cash and cash equivalents and investments from fiscal 2018 to fiscal 2019 was primarily driven by cash returned to shareholders in the form of repurchases of common stock of $20.7 billion under the stock repurchase program and cash dividends of $6.0 billion, net cash paid for acquisitions and divestitures of $2.2 billion, a net decrease in debt of $1.1 billion, and capital expenditures of $0.9 billion. These uses of cash were partially offset by cash provided by operating activities of $15.8 billion and the timing of settlements of investments and other of $2.0 billion.
text: In addition to cash requirements in the normal course of business, on July 9, 2019 we announced our intent to acquire Acacia Communications, Inc. (“Acacia”) for a purchase consideration of approximately $2.6 billion in cash. Additionally, $0.7 billion of the U.S. transition tax on accumulated earnings for foreign subsidiaries, $6.0 billion of long-term debt and $4.2 billion of commercial paper notes outstanding at July 27, 2019, are payable within the next 12 months from the balance sheet date. See further discussion of liquidity and future payments under “Contractual Obligations” and “Liquidity and Capital Resource Requirements” below.
text: We maintain an investment portfolio of various holdings, types, and maturities. We classify our investments as short-term investments based on their nature and their availability for use in current operations. We believe the overall credit quality of our portfolio is strong, with our cash equivalents and our available-for-sale debt investment portfolio consisting primarily of high quality investment-grade securities. We believe that our strong cash and cash equivalents and investments position allows us to use our cash resources for strategic investments to gain access to new technologies, for acquisitions, for customer financing activities, for working capital needs, and for the repurchase of shares of common stock and payment of dividends as discussed below.

Table:
July 27, 2019
July 28, 2018
Increase (Decrease)
Cash and cash equivalents .
$11,750
$8,934
$2,816
Available-for-sale debt investments
21,660
37,009
(15,349)
Marketable equity securities
3
605
(602)
Total
$33,413
$46,548
$(13,135)

Questions:
text: NOTE 3 - SHORT TERM INVESTMENTS
text: The Company's short term investments are classified as below with maturities of twelve months or less, unrealized gains and losses were immaterial for the periods presented:

Table:
December 31
2019
2018
(in thousands)
Government
$1,012
$—
Asset Backed
4,854
1,786
Industrial
5,034
2,381
Financial
6,879
7,136
$17,779
$11,303

Questions:
text: 3 Segmental reporting continued
text: Capital additions, depreciation, amortisation and impairment
text: Capital additions include property, plant and equipment of £59.0m (2018: £33.5m), of which £8.1m (2018: £0.2m) was from acquisitions in the period, and other intangible assets of £72.0m (2018: £19.0m) of which £60.2m (2018: £9.1m) relates to acquired intangibles from acquisitions in the period. Right-of-use asset additions of £48.9m occurred during the 12 month period to 31st December 2019, of which £36.1m relates to additions on 1st January 2019 as a result of transition to IFRS 16, £11.7m relates to new leases entered into in 2019 and £1.1m from acquisitions. Capital additions split between the UK and rest of the world are UK £36.8m (2018: £20.1m) and rest of the world £143.1m (2018: £32.4m).

Table:
2019
2019
2018
2018
Capital additions
Depreciation, amortisation and impairment
Capital additions
Depreciation and amortisation
£m
£m
£m
£m
Steam Specialties
57.7
35.8
27.9
30.1
Electric Thermal Solutions
81.6
18.4
6.0
13.6
Watson-Marlow
40.6
22.4
18.6
14.4
Group total
179.9
76.6
52.5
58.1

Questions:
question: What are the businesses considered in the table?
answer: Steam Specialties
Electric Thermal Solutions
Watson-Marlow
question: In which year was the amount of capital additions for Steam Specialties larger?
answer: 2019
derivation: 57.7>27.9
question: What was the percentage change in capital additions in 2019 from 2018 for Steam Specialties?
answer: 106.81
derivation: (57.7-27.9)/27.9
scale: percent
text: 5.0 FY 2019 Financial Performance and Analysis
text: The discussions in this section relate to the consolidated, Rupee-denominated financial results pertaining to the year that ended March 31, 2019. The financial statements of Tata Consultancy Services Limited and its subsidiaries (collectively referred to as ‘TCS’ or ‘the Company’) are prepared in accordance with the Indian Accounting Standards (referred to as ‘Ind AS’) prescribed under section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, as amended from time to time. Significant accounting policies used in the preparation of the financial statements are disclosed in the notes to the consolidated financial statements.
text: The following table gives an overview of the consolidated financial results of the Company:
text: * EPS is adjusted for bonus issue

Table:
` crore
FY 2019
% of Revenue
% Growth
FY 2018
% of Revenue
Revenue
146,463
100.0
19.0
123,104
100.0
Earnings before interest, tax, depreciation and amortization (before other income)
39,506
27.0
21.5
32,516
26.4
Profit Before Tax (PBT)
41,563
28.4
21.9
34,092
27.7
Profit after tax attributable to shareholders of the Company
31,472
21.5
21.9
25,826
21.0
Earnings per share (in `)
83.05
-
23.8
67.10*
-

Questions:
question: What is the percentage growth in revenue from FY 2018 to FY 2019?
answer: 19
scale: percent
question: What is the EPS in FY 2019?
answer: 83.05
question: What is the amount of expenses incurred for FY 2019?
answer: 106957
derivation: 146,463-39,506 
question: What is the amount of tax expense for FY 2019?
answer: 10091
derivation: 41,563-31,472 
question: By what amount did the EPS increase from FY 2018 to FY 2019?
answer: 15.95
derivation: 83.05-67.10