tokbokki/tatqa_dataset_filter huggingface dataset:
text: Auditor Service Fees
text: The aggregate amounts paid or accrued by the Company with respect to fees payable to PricewaterhouseCoopers LLP, the auditors of the Company, for audit (including separate audits of wholly-owned and non-wholly owned entities, financings, regulatory reporting requirements and SOX related services), audit-related, tax and other services in the years ended December 31, 2019 and 2018 were as follows:
text: Audit fees relate to the audit of our annual consolidated financial statements, the review of our quarterly condensed consolidated financial statements and services in connection with our 2019 and 2018 public offerings of Class A subordinate voting shares
text: Audit-related fees consist of aggregate fees for accounting consultations and other services that were reasonably related to the performance of audits or reviews of our consolidated financial statements and were not reported above under "Audit Fees".
text: Tax fees relate to assistance with tax compliance, expatriate tax return preparation, tax planning and various tax advisory services.
text: Other fees are any additional amounts for products and services provided by the principal accountants other than the services reported above under "Audit Fees", "Audit-Related Fees" and "Tax Fees".

Table:
Fiscal 2019
Fiscal 2018
$
$
(in thousands)
Audit Fees
1,133
764
Audit-Related Fees
—
—
Tax Fees
—
—
All Other Fees
3
2
Total
1,136
766

Questions:
question: Which financial items are listed in the table?
answer: Audit Fees
Audit-Related Fees
Tax Fees
All Other Fees
question: What is the audit fees for fiscal 2019?
answer: 1,133
scale: thousand
question: What is the average audit fees for 2018 and 2019?
answer: 948.5
derivation: (1,133+764)/2
scale: thousand
question: What is the average total auditor service fees for 2018 and 2019?
answer: 951
derivation: (1,136+766)/2
scale: thousand
question: Between fiscal 2018 and 2019, which year had higher audit fees?
answer: 2019
derivation: 1,133>764
text: Restatement – changes to the presentation of financial income and expenses
text: Due to the significant variations in SEK exchange rates during the year, the Company has considered the change in reporting of foreign exchange effect to reflect how foreign exchange transaction risk is managed on a net basis in the Company. Previously foreign exchange effects were reported within both financial income and financial expenses depending on whether they relate to assets or liabilities.
text: In note F2, “Financial income and expenses,” the foreign exchange effect is now presented as a net amount, reported separately from other financial income and expenses items. The comparative years 2018 and 2017 have been
restated to reflect the new presentation of Financial income and expenses, net. The restatement does not impact the total net financial income and expenses reported in prior years.
text: The following table shows the impact of the restatement:
text: In line with this change the Company also elected to present all financial income and expenses, including the foreign exchange effect, on the income statement as a single line item Financial income and expenses, net. Previously,
financial income and financial expenses were presented as separate line items on the income statement. The income statement for all comparative years 2018 and 2017 have been restated to reflect the new presentation of Financial
income and expenses, net.

Table:
Financial income and expenses
SEK million
2018
2017
Reported in prior years
Reported in prior years
–316 
–372 
Financial expenses
–2,389 
–843 
Total
–2,705 
–1,215 
SEK million
2018
2017
Restated
Financial income
151
–50 
Financial expenses
–2,032 
–1,570 
Net foreign exchange gains and losses
–824 
405
Total
-2,705
–1,215

Questions:
question: What is the restated financial income in 2018?
answer: 151
scale: million
question: What is the restated total of financial income, expenses and net foreign exchange gains and losses in 2017?
answer: –1,215
scale: million
question: What is the restated total of financial income, expenses and net foreign exchange gains and losses in 2018?
answer: -2,705
scale: million
question: What is the change between the total of financial income, expenses and net foreign exchange gains and losses in 2018 and 2017?
answer: -1490
derivation: -2,705-(-1,215)
scale: million
question: What is the change in financial income between 2018 and 2017?
answer: 201
derivation: 151-(-50)
scale: million
question: What is the change in the net foreign exchange gains and losses between 2018 and 2017?
answer: -1229
derivation: -824-405
scale: million
text: During the year, we passed an additional 12,400 addresses in the Greater Cincinnati area with Fioptics, which included a focus on Fiber to the Premise ("FTTP") addresses as FTTP has become a more relevant solution for our customers. As of December 31, 2019, the Fioptics products are now available to approximately 623,400 customer locations or 75% of the Greater Cincinnati operating territory. During 2019, we passed an additional 5,900 addresses in Hawaii.  The Consumer/SMB Fiber products are now available to approximately 246,400 addresses, or 50% of the operating territory in Hawaii, including Oahu and the neighbor islands
text: In 2019, the Company also invested $24.0 million in Enterprise Fiber products, which includes fiber and IP-ased core network technology.  These investments position the Company to meet increased business and carrier demand within Greater Cincinnati and in contiguous markets in the Midwest region.  In Hawaii, expenditures are for high-bandwidth data transport products, such as metro-ethernet, including the Southeast Asia to United States ("SEA-US") cable.  We continue to evolve and optimize network assets to support the migration of legacy products to new technology, and as of December 31, 2019, the Company has:
text: increased the total number of commercial addresses with fiber-based services (referred to as a lit address) to 28,800 in Greater Cincinnati and 20,300 in Hawaii by connecting approximately 2,200 additional lit addresses in Greater Cincinnati and 1,200 additional lit addresses in Hawaii during the twelve months ended December 31, 2019;
text: expanded the fiber network to span more than 12,500 route miles in Greater Cincinnati and 4,700 route miles in Hawaii; and
text: provided cell site back-haul services to approximately 90% of the 1,000 cell sites in the Greater Cincinnati market, of which approximately 97% of these sites are lit with fiber, and 80% of the 1,100 cell sites in Hawaii, all of which are lit with fiber.
text: As a result of our investments, we have generated year-over-year Entertainment and Communications revenue growth each year since 2013.  The Company's expanding fiber assets allow us to support the ever-increasing demand for data, video and internet devices with speed, agility and security.  We believe our fiber investments are a long-term solution for our customers' bandwidth needs

Table:
Hawaii Operating Territory
2018
2019
Consumer / SMB Fiber Revenue (in millions):
$87.2
$42.3
Subscribers (in thousands):
High-speed internet
68.2
65.9
Video
42.7
48.8
Voice
30.0
30.3

Questions:
question: What is the total number of subscribers in 2019?
answer: 140.9
derivation: 68.2+42.7+30.0
scale: thousand
question: What is the percentage change in Hiah-speed internet Subscribers between 2018 to 2019?
answer: 3.49
derivation: (68.2-65.9)/65.9
scale: percent
question: What is the total revenue earned across 2018 to 2019?
answer: 129.5
derivation: 87.2+42.3
scale: million
question: How many video subscribers are there in 2018?
answer: 48.8
scale: thousand
text: Capital management
text: The following table summarises the capital of the Group at 31 March:
text: Note: 1 Financial liabilities under put option arrangements comprise liabilities for payments due to holders of the equity shares in Kabel Deutschland AG under the terms of a domination and profit and loss transfer agreement; the amounts at 31 March 2018 were previously presented within short-term borrowings
text: The Group’s policy is to borrow centrally using a mixture of long-term and short-term capital market issues and borrowing facilities to meet anticipated funding requirements. These borrowings, together with cash generated from operations, are loaned internally or contributed as equity to certain subsidiaries. The Board has approved three internal debt protection ratios being: net interest to operating cash flow (plus dividends from associates); retained cash flow (operating cash flow plus dividends from associates less interest, tax, dividends to non-controlling shareholders and equity dividends) to net debt; and operating cash flow (plus dividends from associates) to net debt. These internal ratios establish levels of debt that the Group should not exceed other than for relatively short periods of time and are shared with the Group’s debt rating agencies being Moody’s, Fitch Ratings and Standard & Poor’s.

Table:
2019
2018
€m
€m
Net debt
27,033
29,631
Financial liabilities under put option arrangements1
1,844
1,838
Equity
63,445
68,607
Capital
92,322
100,076

Questions:
question: What does the Group's capital comprise of?
answer: Net debt
Financial liabilities under put option arrangements
Equity
question: How much is the 2019 net debt?
answer: 27,033
scale: million
question: Between 2018 and 2019, which year had higher net debt?
answer: 2018
derivation: 29,631>27,033
question: Between 2018 and 2019, which year had a higher amount of equity? 
answer: 2018
derivation: 68,607>63,445
question: Between 2018 and 2019, which year had a greater amount of capital?
answer: 2018
derivation: 100,076>92,322
text: NOTE 14—INCOME TAXES
text: Our effective tax rate represents the net effect of the mix of income earned in various tax jurisdictions that are subject to a wide range of income tax rates.
text: The following is a geographical breakdown of income before the provision for income taxes:

Table:
Year Ended June 30,
2019
2018
2017
Domestic income (loss)
$269,331
$238,405
$110,562
Foreign income
171,243
147,721
138,989
Income before income taxes
$440,574
$386,126
$249,551

Questions:
question: What are the fiscal years included in the table?
answer: 2019
2018
2017
question: What is the average annual Income before income taxes?
answer: 358750.33
derivation: (440,574+386,126+249,551)/3
question: For Fiscal year 2019, what is the Foreign income expressed as a percentage of Income before income taxes?
answer: 38.87
derivation: 171,243/440,574
scale: percent
question: In what years did Income before income taxes exceed $300,000?
answer: 2019
2018
text: Employee Share Ownership Plan
text: UK employees are eligible to participate in the Employee Share Ownership Plan (ESOP). The aim of the ESOP is to encourage increased shareholding in the Company by all UK employees and so there are no performance conditions. Employees are invited to join the ESOP when an offer is made each year. Individuals save for 12 months during the accumulation period and subscribe for shares at the lower of the price at the beginning and the end of the accumulation period under HMRC rules. The Company provides a matching share for each share purchased by the individual.
text: Shares issued under the ESOP have been measured using the Present Economic Value (PEV) valuation methodology. The relevant disclosures in respect of the Employee Share Ownership Plans are set out below.
text: The accumulation period for the 2019 ESOP ends in September 2020, therefore some figures are projections.

Table:
2015 Grant
2016 Grant
2017 Grant
2018 Grant
2019 Grant
Grant date
1st October
1st October
1st October
1st October
1st October
Exercise price
2,797.0p
4,477.3p
5,496.7p
7,240.0p
7,835.0p
Number of employees
1,038
1,040
1,229
1,294
1,318
Shares under scheme
34,449
22,173
22,411
16,687
16,820
Vesting period
3 years
3 years
3 years
3 years
3 years
Expected volatility
21%
21%
21%
19%
21%
Risk free interest rate
0.4%
0.1%
0.4%
0.8%
0.5%
Expected dividend yield
2.5%
2.5%
2.3%
2.0%
1.8%
Fair value
2,931.3p
4,696.7p
5,799.0p
7,623.7p
8,305.1p

Questions:
question: In which grant year was the risk free interest rate the highest?
answer: 2018
derivation: 0.8%>0.5%>0.4%>0.1%
question: What was the change in the number of employees in 2019 from 2018?
answer: 24
derivation: 1,318-1,294
question: What was the percentage change in the number of employees in 2019 from 2018?
answer: 1.85
derivation: (1,318-1,294)/1,294
scale: percent
text: COHERENT, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (In thousands)
text: (1) Reclassification adjustments were not significant during fiscal 2019, 2018 and 2017.
text: (2) Tax benefits of $(5,161), $0 and $(326) were provided on translation adjustments during fiscal 2019, 2018 and 2017, respectively.
text: (3) Tax benefits of $0, $(2) and $(1,876) were provided on changes in unrealized losses on available-for-sale securities during fiscal 2019, 2018 and 2017, respectively.
text: (4) Tax expenses (benefits) of $(2,371), $202 and $1,747 were provided on changes in defined benefit pension plans during fiscal 2019, 2018 and 2017, respectively.

Table:
Year Ended
September 28,2019
September 29,2018
September 30,2017
Net income
$53,825
$247,358
$207,122
Other comprehensive income (loss):(1)
Translation adjustment, net of taxes(2)
(32,609)
(18,065)
24,923
Changes in unrealized losses on available-for-sale securities, net of taxes(3)
—
(4)
(3,330)
Defined benefit pension plans, net of taxes(4)
(6,560)
996
3,613
Other comprehensive income (loss), net of tax
(39,169)
(17,073)
25,206
Comprehensive income
$14,656
$230,285
$232,328

Questions:
text: * Recast to reflect segment changes.
text: The GTS gross profit margin increased 0.3 points year to year to 34.8 percent, due to the benefits of workforce actions and the continued scale out of our public cloud. We continued to take structural actions to improve our cost competitiveness and are accelerating the use of AI and automation in delivery operations, including leveraging Red Hat’s Ansible platform. Pre-tax income of $1,645 million decreased 7.6 percent, driven primarily by the decline in revenue and gross profit, and a higher level of workforce rebalancing charges in the current year. Pre-tax margin of 5.8 percent was essentially flat year to year, with the 2019 pre-tax margin reflecting benefits from structural and workforce actions.

Table:
($ in millions)
For the year ended December 31:
2019
2018*
Yr.-to-Yr. Percent/ Margin Change
Global Technology Services
External total gross profit
$9,515
$10,035
(5.2)%
External total gross profit margin
34.8%
34.4%
0.3pts.
Pre-tax income
$1,645
$ 1,781
(7.6)%
Pre-tax margin
5.8%
5.9%
(0.2)pts.

Questions:
question: What were the average External total gross profit?
answer: 9775
derivation: (9,515 + 10,035) / 2
scale: million
question: What was the increase / (decrease) rate in the Pre-tax income from 2018 to 2019?
answer: -7.64
derivation: 1,645 / 1,781 - 1
scale: percent
question: What was the increase / (decrease) in the Pre-tax margin from 2018 to 2019?
answer: -0.1
derivation: 5.8% - 5.9%
scale: percent
text: The change in projected benefit obligation and the accumulated benefit obligation, were as follows (in millions):
text: The Company's pension liability represents the present value of estimated future benefits to be paid. The discount rate is based on the quarterly average yield for Euros treasuries with a duration of 30 years, plus a supplement for corporate bonds  consolidated balance sheets, will be recognized as a component of net periodic cost over the average remaining service period.
text: As the defined benefit plans are unfunded, the liability recognized on the Company's consolidated balance sheet as of March 31, 2019 was $72.7 million of which $1.3 million is included in accrued liabilities and $71.4 million is included in other long-term liabilities. The liability recognized on the Company's consolidated balance sheet as of March 31, 2018 was $61.0 million of which $0.9 million is included in accrued liabilities and $60.1 million is included in other long-term liabilities.

Table:
Year Ended March 31,
2019
2018
Projected benefit obligation at the beginning of the year
$61.0
$50.4
Additions due to acquisition of Microsemi
9.8
—
Service cost
1.5
2.2
Interest cost
1.1
1.0
Actuarial losses
6.0
0.7
Benefits paid
(0.9)
(0.8)
Foreign currency exchange rate changes
(5.8)
7.5
Projected benefit obligation at the end of the year
$72.7
$61.0
Accumulated benefit obligation at the end of the year
$66.7
$55.5
Weighted average assumptions
Discount rate
1.41%
1.73%
Rate of compensation increase
2.79%
2.91%

Questions:
question: What was the change in the Discount rate between 2018 and 2019?
answer: -0.32
derivation: 1.41-1.73
scale: percent
text: Segment Financial Results
text: Revenues
text: The following table sets forth revenues by segment for the periods presented (in millions):
text: (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
text: Software Solutions
text: Revenues were $962.0 million in 2018 compared to $904.5 million in 2017, an increase of $57.5 million, or 6%. Our servicing software solutions revenues increased 7%, or $52.5 million, primarily driven by loan growth on MSP® from new and existing  clients. Our origination software solutions revenues increased 3%, or $5.0 million, primarily driven by growth in our loan origination system solutions and a software license fee in our Lending Solutions business, partially offset by the effect of lower volumes on our Exchange and eLending platforms primarily as a result of the 26% decline in refinancing originations as reported by the Mortgage Bankers Association.
text: Data and Analytics
text: Revenues were $154.5 million in 2018 compared to $151.6 million in 2017, an increase of $2.9 million, or 2%. The increase was primarily driven by growth in our property data and multiple listing service businesses, partially offset by upfront revenues from long-term strategic license deals in 2017.

Table:
Year ended December 31
Variance
2018
2017
$
%
Software Solutions
$962.0
$904.5
$57.5
6%
Data and Analytics
154.5
151.6
2.9
2%
Corporate and Other(1)
(2.5)
(4.5)
2.0
NM
Total
$1,114.0
$1,051.6
$62.4
6%

Questions:
text: Deferred commissions
text: As a result of our adoption of ASC 606, we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized. We then amortize capitalized commissions based on the transfer of goods or services to which they relate. The following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets (in millions):

Table:
Year Ended
April 26, 2019
April 27, 2018
Other current assets
$ 75
$ 66
Other non-current assets
97
71
Total deferred commissions
$ 172
$ 137

Questions:
text: Return on invested capital
text: Return on invested capital (ROIC) is a measure of the return generated on capital invested by the Group. The measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback. ROIC is calculated as underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities.
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) See reconciliation of operating profit to underlying operating profit on page 30.
text: (c) Tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25.5% (2018: 25.7%) which is shown on page 30.

Table:
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%

Questions:
question: What is the average Goodwill?
answer: 17704
derivation: (18,067 + 17,341) / 2
scale: million
question: What is the increase / (decrease) in inventories?
answer: -137
derivation: 4,164 - 4,301
scale: million
question: What is the percentage of tax on underlying operating profit before tax in 2019?
answer: 25.5
derivation: 2,536 / 9,947
scale: percent
text: Restricted Stock Awards
We present below a summary of changes in unvested units of restricted stock during 2019:
text: The Company recorded equity-based compensation expense related to restricted stock and RSUs (collectively “restricted stock awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8 million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48, $51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5 million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to recognize forfeitures of equity-based payments as they occur.
awards”) of $31.8 million, $19.9 million, and $16.2 million in 2019, 2018 and 2017, respectively. The total fair value of restricted
stock awards vested in 2019, 2018 and 2017, based on market value at the vesting dates was $18.2 million, $18.1 million, and $18.8
million, respectively. The weighted average grant-date fair value of RSUs granted during fiscal year 2019, 2018 and 2017 was $49.48,
$51.72 and $49.01, respectively. As of December 31, 2019, unrecognized compensation cost related to unvested RSU totaled $47.5
million and is expected to be recognized over a weighted average period of approximately 2.5 years. In January 2017, we elected to
recognize forfeitures of equity-based payments as they occur.
text: Included in RSU grants for the year ended December 31, 2019 are 282,327 units that have performance-based vesting criteria. The
performance criteria are tied to our financial performance. As of December 31, 2019, the associated equity-based compensation
expense has been recognized for the portion of the award attributable to the 2019 performance criteria.

Table:
Number of Units
Grant Date Fair Value
Outstanding at January 1, 2019   
997,173
$52.22
Granted   
945,159
49.48
Vested   
(386,060)
51.79
Forfeited   
(59,579)
50.56
Outstanding at December 31, 2019   
1,496,693
$50.67

Questions:
question: What is the outstanding number of units at the beginning of 2019?
answer: 997,173
question: What the number of forfeited shares in 2019?
answer: 59,579
question: What is the outstanding number of shares at the end of 2019?
answer: 1,496,693
question: What is the value difference between granted share and vested share?
answer: 2.31
derivation: 51.79-49.48
question: What is the change in the outstanding number of shares between the beginning and end of the year 2019?
answer: 499520
derivation: 1,496,693-997,173
question: What is the difference in grant date fair value between the vested stocks and the forfeited stocks?
answer: 1.23
derivation: 51.79-50.56