tokbokki/tatqa_dataset_filter huggingface dataset:
text: The employee pension plan mandated by the Labor Standards Act of the R.O.C. is a defined benefit plan. The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units.
text: The Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited with the Bank of Taiwan under the name of a pension fund supervisory committee. The pension fund is managed by the government’s designated authorities and therefore is not included in the Company’s consolidated financial statements. For the years ended December 31, 2017, 2018 and 2019, total pension expenses of NT$80 million, NT$69 million and NT$59 million, respectively, were recognized by the Company.
text: Movements in present value of defined benefit obligation during the year:

Table:
For the years ended December 31,
2018
2019
$NT (In Thousands)
$NT (In Thousands)
Defined benefit obligation at beginning of year
$(5,671,058)
$(5,620,509)
Items recognized as profit or loss:
Service cost
(24,477)
(21,043)
Interest cost
(61,247)
(51,146)
Subtotal
(85,724)
(72,189)
Remeasurements recognized in other comprehensive income (loss):
Arising from changes in financial assumptions
(91,350)
(114,976)
Experience adjustments
(5,907)
180,095
Subtotal
(97,257)
65,119
Benefits paid
233,530
216,510

Questions:
question: What is the average Service cost?
answer: 22760
derivation: (24,477+21,043) / 2
scale: thousand
question: What is the average interest cost?
answer: 56196.5
derivation: (61,247+51,146) / 2
scale: thousand
question: What is the increase/ (decrease) in Benefits paid from 2018 to 2019?
answer: -17020
derivation: 216,510-233,530
scale: thousand
text: 11. Quarterly financial information (unaudited): (Continued)
text: (1) Included in net income for the three months ended September 30, 2019 and December 31, 2019 are an unrealized gain and (loss) on foreign exchange on the Company’s 2024 Notes of $6.1 million and ($4.0) million, respectively.

Table:
Three months ended
March 31, 2018
June 30, 2018
September 30, 2018
December 31, 2018
(in thousands, except share and per share amounts)
Service revenue
$128,706
$129,296
$130,139
$132,049
Network operations, including equity-based compensation expense
54,875
54,379
54,615
55,660
Gains on equipment transactions
117
357
416
92
Operating income
20,637
21,354
22,255
22,311
Net income
6,784
6,552
8,231
7,100
Net income per common share—basic and diluted
0.15
0.15
0.18
0.16
Weighted-average number of common shares—basic
44,923,973
45,016,767
45,105,830
45,284,481
Weighted-average number of common shares—diluted
45,294,697
45,536,473
45,699,635
45,803,418

Questions:
question: What are the respective service revenue at March 31 and June 30, 2018?
answer: $128,706
$129,296
scale: thousand
question: What are the respective service revenue at June 30 and September 30, 2018?
answer: $129,296
$130,139
scale: thousand
question: What are the respective service revenue at September 30 and December 31, 2018?
answer: $130,139
$132,049
scale: thousand
question: What is the total service revenue at March 31 and June 30, 2018?
answer: 258002
derivation: ($128,706 + $129,296) 
scale: thousand
question: What is the average service revenue at June 30 and September 30, 2018?
answer: 129717.5
derivation: ($129,296 + $130,139)/2 
scale: thousand
question: What is the percentage change in the service revenue between September 30 and December 31, 2018?
answer: 1.47
derivation: ($132,049 - $130,139)/$130,139 
scale: percent
text: The operating expense line items in our income statement include the following share-based payment expenses:
text: Share-Based Payment Expenses by Functional Area
text: In 2019, we paid €79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan. These payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses.

Table:
€ millions
2019
2018
2017
Cost of cloud and software
138
78
115
Cost of services
246
142
158
Research and development
429
210
269
Sales and marketing
562
312
442
General and administration
461
88
135
Share-based payment expenses
1,835
830
1,120
Thereof cash-settled share-based payments
1,664
674
963
Thereof equity-settled share-based payments
171
156
157

Questions:
question: What were the Share-based payment expenses in 2019?
answer: 1,835
scale: million
question: In which year was the Cost of cloud and software the largest?
answer: 2019
derivation: 138>115>78
question: What was the change in Cost of cloud and software in 2019 from 2018?
answer: 60
derivation: 138-78
scale: million
question: What was the percentage change in Cost of cloud and software in 2019 from 2018?
answer: 76.92
derivation: (138-78)/78
scale: percent
text: On a worldwide basis, the Company's defined benefit pension plans were 88% funded as of January 31, 2019.
text: As of January 31, 2019, the aggregate accumulated benefit obligation was $85.1 million for the defined benefit pension plans compared to $139.5 million as of January 31, 2018. Included in the aggregate data in the following tables are the amounts applicable to the Company's defined benefit pension plans, with accumulated benefit obligations in excess of plan assets, as well as plans with projected benefit obligations in excess of plan assets. Amounts related to such plans at the end of each period were as follows: because their exercise prices are higher than the average market value of Autodesk’s stock during the fiscal year.

Table:
Fiscal Year Ended January 31,
2019
2018
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations
$75.6
$130.7
Plan assets
70.0
112.1
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations
$91.6
$158.1
Plan assets
80.8
121.1

Questions:
question: How much are the projected benefit obligations for 2019?
answer: $91.6
scale: million
question: How much is the percentage change in the projected benefit obligations from 2018 to 2019?
answer: -42.06
derivation: ((91.6-158.1)/158.1)
scale: percent
question: How much did the plan assets change from 2018 to 2019 for plans with accumulated benefit obligations in excess of plan assets?
answer: -37.56
derivation: (70 - 112.1)/112.1 
scale: percent
text: 6. Property, Plant and Equipment
text: Property, plant and equipment consisted of the following (in thousands):
text: Depreciation expense was $51.7 million, $51.1 million and $48.8 million in fiscal years 2019, 2018 and 2017, respectively.
text: The Company maintains insurance for both property damage and business interruption relating to catastrophic events, such as fires. Insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets, clean-up and demolition costs, and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved. Gains on insurance recoveries related to business interruption are recorded within “Cost of sales” and any gains or losses related to property damage are recorded within “Other income (expense).” Insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows. Insurance claims incurred or finalized during the fiscal years ended 2019, 2018, and 2017 did not have a material affect on the Company's consolidated financial statements.

Table:
June 1, 2019
June 2, 2018
Land and improvements
$93,046
$90,757
Buildings and improvements
370,451
360,030
Machinery and equipment
496,166
478,997
Construction-in-progress
52,551
9,307
1,012,214
939,091
Less: accumulated depreciation
555,920
513,707
$456,294
$425,384

Questions:
question: What is the percentage increase in accumulated depreciation from 2018 to 2019?
answer: 8.22
derivation: 555,920 / 513,707 - 1
scale: percent
text: Contractual Obligations
text: The following table summarizes the payments due by fiscal year for our outstanding contractual obligations as of June 30, 2019:
text: (a) Refer to Note 11 – Debt of the Notes to Financial Statements.
text: (b) Refer to Note 7 – Property and Equipment of the Notes to Financial Statements.
text: (c) Refer to Note 15 – Leases of the Notes to Financial Statements.
text: (d) Refer to Note 12 – Income Taxes of the Notes to Financial Statements.
text: (e) Amounts represent purchase commitments, including open purchase orders and take-or-pay contracts that are not presented as construction commitments above.
text: (f) We have excluded long-term tax contingencies, other tax liabilities, and deferred income taxes of $14.2 billion from the amounts presented as the timing of these obligations is uncertain. We have also excluded unearned revenue and non-cash items.

Table:
(In millions)
2020
2021-2022
2023-2024
Thereafter
Total
Long-term debt: (a)
Principal payments
$ 5,518
$ 11,744
$ 8,000
$ 47,519
$ 72,781
Interest payments
2,299
4,309
3,818
29,383
39,809
Construction commitments (b)
3,443
515
0
0
3,958
Operating leases, including imputed interest (c)
1,790
3,144
2,413
3,645
10,992
Finance leases, including imputed interest (c)
797
2,008
2,165
9,872
14,842
Transition tax (d)
1,180
2,900
4,168
8,155
16,403
Purchase commitments (e)
17,478
1,185
159
339
19,161
Other long-term liabilities (f)
0
72
29
324
425
Total
$  32,505
$  25,877
$  20,752
$  99,237
$  178,371

Questions:
question: How much do the top 3 contractual obligation terms add up to in 2020?
answer: 26439
derivation: 5,518 + 17,478+3,443
scale: million
question: What are the construction commitments in 2020 as a percentage of the total contractual obligations?
answer: 10.59
derivation: 3,443/32,505
scale: percent
question: What is the percentage change in interest payments from 2020 to 2021-2022?
answer: 87.43
derivation: (4,309-2,299)/2,299
scale: percent
text: Stock Options
text: Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows:
text: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.

Table:
Number of Shares
Weighted-Average Exercise Price Per Share
Weighted-Average Remaining Contractual Life (In Years)
Aggregate Intrinsic Value
Outstanding as of August 30, 2018
18
$23.38
Granted
—
44.30
Exercised
(5)
17.50
Canceled or expired
(1)
22.60
Outstanding as of August 29, 2019
12
25.94
4.3
$220
Exercisable as of August 29, 2019
7
$25.37
3.7
$143
Unvested as of August 29, 2019
5
26.94
5.5
77

Questions:
question: What is the price of outstanding shares as of August 29, 2019?
answer: 311.28
derivation: 12*25.94 
question: What is the proportion of exercisable shares among the total outstanding shares as of August 29, 2019?
answer: 0.58
derivation: 7/12 
question: What is the total price of shares that were exercised, canceled, or expired?
answer: 110.1
derivation: (5*17.50)+(1*22.60)
text: The Company’s pension plan asset allocation at December 31, 2019 and at December 31, 2018 is as follows:
text: As of December 31, 2019, investments in funds were composed of commingled and multi-strategy funds invested in diversified portfolios of corporate bonds (37%), government bonds (32%), equity (15%) and other instruments (16%).
text: As of December 31, 2018, investments in funds were composed approximately for two thirds of commingled funds mainly invested in corporate bonds (55%) and treasury bonds and notes (45%) and for one third of multi-strategy funds invested in broadly diversified portfolios of
corporate and government bonds, equity and derivative instruments.

Table:
Percentage of Plan Assets at December
Asset Category
2019
2018
Cash and cash equivalents
1%
2%
Equity securities
24%
27%
Government debt securities
12%
3%
Corporate debt securities
16%
26%
Investments in funds(a)
21%
17%
Real estate
2%
3%
Other (mainly insurance assets – contracts and reserves)
24%
22%
Total
100%
100%

Questions:
question: What was the average investment in cash and cash equivalents?
answer: 1.5
derivation: (2% + 1%) / 2
scale: percent
question: What was the increase / (decrease) in the investment in Equity Securities from 2018 to 2019?
answer: -3
derivation: 24% - 27%
scale: percent
question: What was the increase / (decrease) in the Real estate from 2018 to 2019?
answer: -1
derivation: 2% - 3%
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
text: Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
text: (1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.

Table:
Three Months Ended
March 31,
June 30,
September 30,
December 31,
Year Ended December 31,
2018:
Operating revenues
$1,741.8
$1,780.9
$1,785.5
$2,131.9
$7,440.1
Costs of operations (1)
519.9
560.3
556.7
540.9
2,177.8
Operating income
402.9
546.0
567.2
388.9
1,905.0
Net income
280.3
314.4
377.3
292.7
1,264.7
Net income attributable to American Tower Corporation stockholders
285.2
306.7
366.9
277.6
1,236.4
Dividends on preferred stock
(9.4)
—
—
—
(9.4)
Net income attributable to American Tower Corporation common stockholders
275.8
306.7
366.9
277.6
1,227.0
Basic net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.63
2.79
Diluted net income per share attributable to American Tower Corporation common stockholders
0.63
0.69
0.83
0.62
2.77

Questions:
question: What was the percentage change in operating revenues between Three Months Ended  September and December?
answer: 19.4
derivation: ($2,131.9-$1,785.5)/$1,785.5
scale: percent
text: Subsequent to the year end, we have received the final ratifications required for full planning to become effective and therefore we expect the positive impact on retained earnings to reverse once these arrangements are formally concluded. In this event EPRA NAV per share would have been 143 pence.
text: Debt measures
text: A Debt to asset ratio
text: Our debt to assets ratio increased to 67.8 per cent in 2019 due to the property revaluation deficit in the year. This reduces to 65.3 per cent when adjusted for expected disposal proceeds from intu Puerto Venecia and intu Asturias.
text: B Interest cover
text: Interest cover of 1.67x remains above our target minimum level of 1.60x although it has reduced in 2019 as a result of the reduction in net rental income.
text: C Immediately available cash and facilities
text: Immediately available cash and facilities has reduced in the year by £5.3 million to £241.5 million at 31 December 2019. This excludes the rents collected at the end of December 2019 which relate to the first quarter of 2020 and remain in the debt structures until interest payments are made. At 10 March 2020, immediately available cash and facilities is £200.3 million, which will be augmented by the intu Puerto Venecia sales proceeds expected to be received in early April.

Table:
Notes
2019
2018
Change
Debt to assets ratio
A
67.8%
53.1%
14.7%
Interest cover
B
1.67x
1.91x
–0.24x
Weighted average debt maturity
5.0 years
5.8 years
–0.8 years
Weighted average cost of gross debt (excluding RCF)
4.3%
4.2%
–0.1%
Proportion of gross debt with interest rate protection
88%
84%
4%
Immediately available cash and facilities
C
£241.5m
£246.8m
£(5.3)m

Questions:
question: What is debt to assets ratio in 2019?
answer: 67.8
scale: percent
question: What is the weighted average debt maturity in 2019?
answer: 5.0 years
question: What is the weighted average cost of gross debt (excluding RCF) in 2019?
answer: 4.3
scale: percent
question: What is the change in the proportion of gross debt with interest rate protection from 2018 to 2019?
answer: 4
derivation: 88-84
scale: percent
text: The actual return on plan assets amounted to €125 million in the reporting period (2017/ 18: €45 million).
text: For financial year 2019/20, the company expects employer payments to external pension providers totalling approximately €18 million and employee contributions of €9 million in plan assets, with contributions in the Netherlands, Belgium and Germany accounting for the major share of this total. Expected contributions from payment contribution commitments in Germany are not included in expected payments.
text: The fair value of plan assets developed as follows:
text: At one Dutch company, plan assets exceeded the value of commitments as of the closing date. Since the company cannot draw any economic benefits from this overfunding, the balance sheet amount was reduced to €0 in line with IAS 19.64 (b).

Table:
€ million
2017/2018
2018/2019
Change in plan assets
Fair value of plan assets as of beginning of period
905
940
Recognised under
21
23
Interest income
21
23
Recognised outside of profit or loss under ‘remeasurement of defined benefit pension plans’ in other comprehensive income
24
102
Gains/losses from plan assets excl. interest income (+/−)
24
102
Other effects
−10
0
Benefit payments (incl. tax payments)
−34
−27
Settlement payments
−6
0
Employer contributions
35
18
Contributions from plan participants
11
9
Change in consolidation group / transfers
0
0
Reclassification in accordance with IFRS5
−16
0
Currency effects
0
1
Fair value of plan assets as of end of period
940
1,066

Questions:
question: In which year was Interest income larger?
answer: 2019
derivation: 23>21
question: What was the change in interest income in FY2019 from FY2018?
answer: 2
derivation: 23-21
scale: million
question: What was the percentage change in interest income in FY2019 from FY2018?
answer: 9.52
derivation: (23-21)/21
scale: percent
text: 16. Earnings Per Share
text: The weighted-average number of shares outstanding used in the computations of basic and diluted earnings per share were as follows:

Table:
Fiscal
2019
2018
2017
(in millions)
Basic
338
350
355
Dilutive impact of share-based compensation arrangements
2
3
3
Diluted
340
353
358

Questions:
question: In which years was the basic earnings per share calculated for?
answer: 2019
2018
2017
question: Which year was the basic earnings per share the largest?
answer: 2017
derivation: 355>350>338
question: What was the change in Dilutive impact of share-based compensation arrangements in 2019 from 2018?
answer: -1
derivation: 2-3
scale: million
question: What was the percentage change in Dilutive impact of share-based compensation arrangements in 2019 from 2018?
answer: -33.33
derivation: (2-3)/3
scale: percent
text: Fiscal 2017 Plan
text: We initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements (the Fiscal 2017 Plan), under which we reduced headcount and closed certain facilities. These actions were completed in fiscal 2019 at a cumulative cost of $289 million.
text: Our restructuring, transition and other costs are presented in the table below:
text: Included in our fiscal 2018 other exit and disposal costs is a $29 million impairment charge related to certain land and buildings previously reported as property and equipment that were reclassified to assets held for sale.
text: As of March 29, 2019, the restructuring liabilities were not significant.

Table:
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Severance and termination benefit costs
$28
$61
$76
Other exit and disposal costs
15
52
80
Asset write-offs
2
25
23
Transition costs
196
272
94
Total restructuring, transition and other costs
$241
$410
$273

Questions:
question: What is the Severance and termination benefit costs for Year ended March 29,2019?
answer: $28
scale: million
question: What is the Total restructuring, transition and other costs for Year ended March 29,2019?
answer: $241
scale: million
question: What is the Total restructuring, transition and other costs for the fiscal years 2019, 2018, 2017?
answer: 924
derivation: 241+410+273
scale: million
question: What is the average Total restructuring, transition and other costs for the fiscal years 2019, 2018, 2017?
answer: 308
derivation: (241+410+273)/3
scale: million
question: What is the change in Total restructuring, transition and other costs from fiscal 2018 to fiscal 2019?
answer: -169
derivation: 241-410
scale: million
text: Charges made to the consolidated income statement and consolidated statement of comprehensive income (‘SOCI’) on the basis of the assumptions stated above are:
text: Note: 1 Following a High Court judgement on 21 October 2018 which concluded that defined benefit schemes should equalise pension benefits for men and women in relation to guaranteed minimum pension (‘GMP’) benefits the Group has recorded a pre-tax past service cost of €16 million (£14 million) in the year ended 31 March 2019.

Table:
2019 €m
2018 €m
2017 €m
Current service cost
31
34
43
Past service costs1
16
2
(27)
Net interest charge
10
8
4
Total included within staff costs
57
44
20
Actuarial losses recognised in the SOCI
33
94
274

Questions:
question: Which financial items listed in the table are included within staff costs?
answer: Current service cost
Past service costs
Net interest charge
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: How much is the 2019 current service cost?
answer: 31
scale: million
question: What is the 2019 average actuarial losses recognised in the SOCI ?
answer: 63.5
derivation: (33+94)/2
scale: million
question: What is the 2018 average actuarial losses recognised in the SOCI ?
answer: 184
derivation: (94+274)/2
scale: million
question: What is the change between 2018 and 2019 average actuarial losses recognised in the SOCI?
answer: -120.5
derivation: [(33+94)/2] - [(94+274)/2]
scale: million
text: 3. EARNINGS PER SHARE:
text: Basic earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements by the weighted average common shares outstanding for each period. Diluted earnings per share available to common shareholders is calculated by dividing income from operations less preferred stock dividend requirements (when anti-dilutive) by the sum of the weighted average common shares outstanding and the weighted average dilutive equity awards.

Table:
For Fiscal Years
2019 Basic
2018 Basic
Weighted average common shares outstanding
597,961
660,925
Net income available to common shareholders
$3,202,943
$3,614,610
Net earnings per share available to common shareholders
$5.36
$5.47

Questions:
question: What are the respective weighted average basic common shares outstanding for fiscal years 2018 and 2019?
answer: 660,925
597,961
question: What is the percentage change in the weighted average basic common shares outstanding between 2018 and 2019?
answer: -9.53
derivation: (597,961 - 660,925)/660,925 
scale: percent
question: What is the percentage change in the net income available to common shareholders between 2018 and 2019?
answer: -11.39
derivation: (3,202,943 - 3,614,610)/3,614,610 
scale: percent
question: What is the average net earnings per share available to common basic shareholders in 2018 and 2019?
answer: 5.42
derivation: (5.47 + 5.36)/2