tokbokki/tatqa_dataset_filter huggingface dataset:
text: 4.4 Operating costs
text: Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers.
text: Labour costs (net of capitalized costs) include wages, salaries and related taxes and benefits, post-employment benefit plans service cost, and other labour costs, including contractor and outsourcing costs
text: Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent
text: BCE Total BCE operating costs declined by 0.5% in 2019, compared to last year, driven by reduced costs in Bell Media of 2.5%, while costs in Bell Wireless and Bell Wireline remained relatively stable year over year. These results reflected the benefit from the adoption of IFRS 16 in 2019.

Table:
2019
2018
$ CHANGE
% CHANGE
Bell Wireless
(5,300)
(5,297)
(3)
(0.1%)
Bell Wireline
(6,942)
(6,946)
4
0.1%
Bell Media
(2,367)
(2,428)
61
2.5%
Inter-segment eliminations
751
738
13
1.8%
Total BCE operating costs
(13,858)
(13,933)
75
0.5%

Questions:
question: What is the percentage change for Bell Wireline?
answer: 0.1%
question: What are the Inter-segment eliminations in 2018?
answer: 738
question: What is the sum of Inter-segment eliminations in 2018 and 2019?
answer: 1489
derivation: 751+738
question: Which segment has the largest $ change?
answer: Bell Media
derivation: 61 > 4 > |-3|
question: What is the percentage of the costs incurred by Bell Wireline out of the total BCE operating costs in 2019?
answer: 50.09
derivation: -6,942/-13,858
scale: percent
text: Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
text: At December 31, 2019, the Company had net operating loss carry-forwards of approximately $21.6 million that may be offset against future taxable income indefinitely. No tax benefit has been reported in the 2019 financial statements, since the potential tax benefit is offset by a valuation allowance of the same amount.
text: Net deferred tax assets consist of the following components as of December 31, 2019 and 2018:
text: Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry-forwards may be limited as to use in future years.

Table:
2019
2018
Deferred tax assets (liabilities):
NOL carryover
$5,910
$3,370
R&D carryover
173
173
Other
236
239
Depreciation
42
61
6,361
3,843
Less valuation allowance
(6,361)
(3,843)
Net deferred tax asset
$-
$-

Questions:
question: What is the  NOL carryover for 2019?
answer: $5,910
question: What is the percentage change in the total deferred tax assets from 2018 to 2019?
answer: 65.52
derivation: (6,361-3,843)/3,843
scale: percent
question: What is the percentage of R&D carryover in the total deferred tax assets in 2019?
answer: 2.72
derivation: 173/6,361
scale: percent
question: What is the percentage of depreciation in the total deferred tax assets in 2018?
answer: 1.59
derivation: 61/3,843
scale: percent
question: In which year is the NOL carryover higher?
answer: 2019
derivation: Find the year with the higher NOL carryover
text: 3. Investment in Unconsolidated Entities
text: The Company has several investments in unconsolidated entities that are accounted for using the equity method of accounting. Red River Valley Egg Farm, LLC ("Red River") operates a cage-free shell egg production complex near Bogota, Texas. Specialty Eggs, LLC ("Specialty Eggs") owns the Egg-Land's Best franchise for most of Georgia and South Carolina, as well as a portion of western North Carolina and eastern Alabama. Southwest Specialty Eggs, LLC ("Southwest Specialty Eggs") owns the Egg-Land's Best franchise for Arizona, southern California and Clark County, Nevada (including Las Vegas). As of June 1, 2019, the Company owns 50% of each of Red River, Specialty Eggs, and Southwest Specialty Eggs. Equity method investments are included in “Investments in unconsolidated entities” in the accompanying Consolidated Balance Sheets and totaled $60.7 million and $64.2 million at June 1, 2019 and at June 2, 2018, respectively.
text: Equity in income of unconsolidated entities of $4.8 million, $3.5 million, and $1.4 million from these entities has been included in the Consolidated Statements of Operations for fiscal 2019, 2018, and 2017, respectively.
text: The condensed consolidated financial information for the Company's unconsolidated joint ventures was as follows (in thousands):
text: The Company is a member of Eggland’s Best, Inc. (“EB”), which is a cooperative. At June 1, 2019 and June 2, 2018, “Other long-term assets” as shown on the Company’s Consolidated Balance Sheet includes the cost of the Company’s investment in EB plus any qualified written allocations. The Company cannot exert significant influence over EB’s operating and financial activities; therefore, the Company accounts for this investment using the cost method. The carrying value of this investment at June 1, 2019 and June 2, 2018 was $2.6 million and $2.6 million, respectively.

Table:
For the fiscal year ended
June 1, 2019
June 2, 2018
June 3, 2017
Net sales
$112,396
$107,705
$86,072
Net income
9,490
7,071
2,804
Total assets
128,470
134,056
131,871
Total liabilities
7,600
5,859
6,543
Total equity
120,870
128,197
125,328

Questions:
question: What is the Return on Assets in 2019?
answer: 7.39
derivation: 9,490 / 128,470
scale: percent
text: Unaudited Pro Forma Financial Information
text: The unaudited pro forma financial information in the table below summarizes the combined results of operations for Oracle, Aconex and certain other companies that we acquired since the beginning of fiscal 2018 that were considered relevant for the purposes of unaudited pro forma financial information disclosure as if the companies were combined as of the beginning of fiscal 2018. The unaudited pro forma financial information for all periods presented included the business combination accounting effects resulting from these acquisitions, including amortization charges from acquired intangible assets (certain of which are preliminary), stock-based compensation charges for unvested restricted stock-based awards and stock options assumed, if any, and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2018. The unaudited pro forma financial information as presented below is for informational purposes only and is not necessarily indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2018 or 2019.
text: The unaudited pro forma financial information for fiscal 2019 presented the historical results of Oracle for fiscal 2019 and certain other companies that we acquired since the beginning of fiscal 2019 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above.
text: The unaudited pro forma financial information for fiscal 2018 combined the historical results of Oracle for fiscal 201 8 and the historical results of Aconex for the twelve month period ended December 31, 2017 (adjusted due to differences in reporting periods and considering the date we acquired Aconex) and certain other companies that we acquired since the beginning of fiscal 201 8 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above. The unaudited pro forma financial information was as follows:

Table:
Year Ended May 31,
(in millions, except per share data)
2019
2018
Total revenues
$39,512
$39,546
Net income
$11,076
$3,500
Basic earnings per share
$3.05
$0.85
Diluted earnings per share
$2.97
$0.83

Questions:
question: How much was the total revenue in 2019?
answer: 39,512
scale: million
question: How much were the basic earnings per share in 2018?
answer: $0.85
question: What was the average basic earnings per share over a 2 year period from 2018 to 2019?
answer: 1.95
derivation: (3.05+0.85)/2 
question: What was the average total revenue over a 2 year period from 2018 to 2019?
answer: 39529
derivation: (39,512+ 39,546)/2 
scale: million
question: What was the average diluted earnings per share over a 2 year period from 2018 to 2019?
answer: 1.9
derivation: (0.83+2.97)/2
text: The following table shows for the fiscal year ended March 29, 2019, certain information regarding option exercises and stock vested during the last fiscal year with respect to our named executive officers:
text: Option Exercises and Stock Vested in Fiscal 2019
text: (1) The value realized upon option exercises is based on the difference between the closing price of our common stock at exercise and the option exercise price.
text: (2) The number of shares and value realized for stock awards set forth above reflect (i) RSUs that vested and settled in FY19, (ii) RSUs granted under the FY19 EAIP on 5/20/2019, which vested and settled on 6/1/2019, and (iii) PRUs that vested in FY19 and were settled in FY20.
text: (3) The value realized upon vesting is based on the closing price of our common stock upon vesting in the case of RSUs and the closing price of our common stock on March 29, 2019 in the case of PRUs.

Table:
Option Awards
Stock Awards
Name
Number of Shares Acquired on Exercise (#)
Value Realized on Exercise (1)($)$)
Number of Shares Acquired on Vesting(2) (#)
Value Realized on Vesting (3)($)$)
Gregory S. Clark
—
—
342,338
7,467,791
Nicholas R. Noviello
332,155
4,699,993
111,855
2,419,818
Amy L. Cappellanti-Wolf
—
—
92,644
1,997,239
Samir Kapuria
—
—
112,125
2,497,640
Scott C. Taylor
—
—
103,798
2,216,595

Questions:
question: What is the Value realized on vesting for stock awards for Scott C. Taylor?
answer: 2,216,595
question: What is the total value realized on vesting for stock awards for all named executive officers?
answer: 16599083
derivation:  7,467,791+2,419,818+1,997,239+2,497,640+2,216,595
question: What is the average total value realized on vesting for all named executive officers?
answer: 3319816.6
derivation: (7,467,791+2,419,818+1,997,239+2,497,640+2,216,595)/5
question: How much more shares acquired on vesting did Gregory S. Clark have over  Nicholas R. Noviello?
answer: 230483
derivation: 342,338-111,855
text: A.3.10 Reconciliation to Consolidated Financial Statements
text: The negative swing in Corporate items was mainly due to large positive effects in fiscal 2018 – the gain of € 900 million resulting from the transfer of Siemens’ shares in Atos SE to Siemens Pension- Trust e. V. and the gain of € 655 million from the sale of OSRAM Licht AG shares. These effects substantially outweighed a positive result in fiscal 2019 from the measurement of a major asset retirement obligation, which was previously reported in Centrally managed portfolio activities. Severance charges within Corporate items were € 99 million (€ 159 million in fiscal 2018).

Table:
Fiscal year
(in millions of €)
2019
2018
Real Estate Services
145
140
Corporate items
(562)
631
Centrally carried pension expense
(264)
(423)
Amortization of intangible assets acquired in business combinations
(1,133)
(1,164)
Eliminations, Corporate Treasury and other reconciling items
(215)
(318)
Reconciliation to Consolidated financial Statements
(2,028)
(1,135)

Questions:
question: What was the Reconciliation to Consolidated financial Statements in 2019?
answer: (2,028)
scale: million
question: What was the average Real Estate Services?
answer: 142.5
derivation: (145 + 140) / 2
scale: million
question: What is the increase / (decrease) in Amortization of intangible assets acquired in business combinations from 2018 to 2019?
answer: -31
derivation: 1,133 - 1,164
scale: million
question: What is the increase / (decrease) percentage of Centrally carried pension expense from 2018 to 2019?
answer: -37.59
derivation: (264 / 423 - 1)
scale: percent
text: General and Administrative Expenses: General and administrative expenses primarily consist of personnel related expenditures for IT, finance, legal and human resources support functions; and professional services fees.
text: (1) Excluding stock-based compensation
text: Excluding the effects of currency rate fluctuations, total general and administrative expenses increased in fiscal 2019 compared to fiscal 2018 primarily due to increased professional services fees

Table:
Year Ended May 31,
Percent Change
(Dollars in millions)
2019
Actual
Constant
2018
General and administrative (1)
$1,093
-1%
2%
$1,102
Stock-based compensation
172
-5%
-5%
180
Total expenses
$1,265
-1%
1%
$1,282
% of Total Revenues
3%
3%

Questions:
question: By how much less did the company spend for stock-based compensation in 2019 compared to 2018?
answer: 8
derivation: 180 -172 
scale: million
question: What is the average total expenses in 2018 and 2019?
answer: 1273.5
derivation: (1,282 + 1,265)/2 
scale: million
question: What was the average general and administrative expenses for 2019 and 2018? 
answer: 1097.5
derivation: (1,093 + 1,102) / 2 
scale: million
question: Which month did the financial year end in 2019?
answer: Year Ended May 31
text: B. Liquidity and Capital Resources
text: Our operations and strategic objectives require continuing capital investment, and our resources include cash on hand and cash provided by operations, as well as access to capital from bank borrowings and access to capital markets. Management believes that cash generated by or available to us should be sufficient to fund our capital and liquidity needs for at least the next 12 months.
text: Our future financial and operating performance, ability to service or refinance debt and ability to comply with covenants and restrictions contained in our debt agreements will be subject to future economic conditions, the financial health of our customers and suppliers and to financial, business and other factors, many of which are beyond our control. Furthermore, management believes that working capital is sufficient for our present requirements.
text: (*) including trade receivables classified as current asset based on operating cycle of two years.
text: The decrease in working capital as at March 31, 2019 as compared to March 31, 2018 was primarily the result of an increase in short-term borrowings amounting to $208.9 million as at March 31, 2019 from $152 million as at March 31, 2018 due to overdraft against restricted deposits and loan installments due within 12 months.
text: For additional information, please see Note 2(a) and Note 32 to our audited Consolidated Financial Statements appearing elsewhere in this annual report.

Table:
Year ended March 31,
2019
2018
2017
(in thousands)
Current assets(*)
$351,597
$339,562
$362,477
Current liabilities
318,672
239,327
316,101
Working capital
$32,925
$100,235
$46,376

Questions:
question: What was the Working capital in 2019?
answer: $32,925
scale: thousand
question: What years are included in the table?
answer: 2019
2018
2017
question: What is the increase / (decrease) in the current assets from 2018 to 2019?
answer: 12035
derivation: 351,597 - 339,562
scale: thousand
question: What is the average current liabilities from 2017-2019?
answer: 291366.67
derivation: (318,672 + 239,327 + 316,101) / 3
scale: thousand
question: What is the increase / (decrease) in the working capital from 2018 to 2019?
answer: -67310
derivation: 32,925 - 100,235
scale: thousand
text: The difference between the tax provision at the statutory federal income tax rate and the tax provision as a percentage of income before income taxes (effective tax rate) for each period was as follows:
text: The majority of the increase in our effective tax rate in 2019 compared to 2018 was driven by one-time benefits that occurred in 2018.
text: The majority of the decrease in our effective tax rate in 2018 compared to 2017 resulted from initial tax expense from Tax Reform and the tax impacts from the ISecG divestiture that we had in 2017, but not in 2018. The reduction of the U.S. statutory rate, combined with the net impact of the enactment or repeal of specific tax law provisions through Tax Reform, drove the remaining decrease in our effective tax rate in 2018.
text: We derive the effective tax rate benefit attributed to non-U.S. income taxed at different rates primarily from our operations in China, Hong Kong, Ireland, and Israel. The statutory tax rates in these jurisdictions range from 12.5% to 25.0%. In addition, we are subject to reduced tax rates in China and Israel as long as we conduct certain eligible activities and make certain capital investments. These conditional reduced tax rates expire at various dates through 2026 and we expect to apply for renewals upon expiration.

Table:
Years Ended
Dec 28, 2019
Dec 29, 2018
Dec 30, 2017
Statutory federal income tax rate
21.0%
21.0%
35.0%
Increase (reduction) in rate resulting from:
Non-U.S. income taxed at different rates
(3.7)
(3.6)
(7.6)
Research and development tax credits
(2.3)
(2.7)
(2.3)
Domestic manufacturing deduction benefit
—
—
(1.3)
Foreign derived intangible income benefit
(3.2)
(3.7)
—
Tax Reform
—
(1.3)
26.8
ISecG divestiture
—
—
3.3
Other
0.7
(0.1)
(1.1)
Effective tax rate
12.5%
9.7%
52.8%

Questions:
question: What is the effective tax rate in the year 2017, 2018, and 2019 respectively?
answer: 52.8%
9.7%
12.5%
question: What is the percentage change of the effective tax rate from 2018 to 2019?
answer: 28.87
derivation: (12.5 - 9.7) / 9.7 
scale: percent
question: What is the average effective tax rate from 2017 to 2019?
answer: 25
derivation: (52.8 + 9.7 + 12.5) / 3 
scale: percent
question: What is the change of the tax expenses of Tax Reform from 2017 to 2018?
answer: -28.1
derivation: (-1.3)-26.8 
scale: percent
text: The following table provides detail of amounts reclassified from AOCL:
text: (1) These accumulated other comprehensive components are included in our derivative and hedging activities. See Note 15, “Derivatives and Hedging Activities,” of the Notes to Consolidated Financial Statements for additional details.

Table:
(In millions)
2019
2018
2017
Location of Amount Reclassified from AOCL
Defined benefit pension plans and other post-employment benefits:
Prior service credits
$ 0.1
$0.3
$ 1.3
Actuarial losses
(4.9)
(3.1)
(10.0)
Total pre-tax amount
(4.8)
(2.8)
(8.7)
Other (expense) income, net
Tax benefit
1.2
0.7
2.5
Net of tax
(3.6)
(2.1)
(6.2)
Net gains (losses) on cash flow hedging derivatives:(1)
Foreign currency forward contracts
1.6
0.2
0.9
Cost of sales
Interest rate and currency swaps
—
—
(3.4)
Treasury locks
0.1
0.1
0.1
Interest expense, net
Total pre-tax amount
1.7
0.3
(2.4)
Tax (expense) benefit
(0.6)
(0.1)
0.8
Net of tax
1.1
0.2
(1.6)
Total reclassifications for the period
(2.5 )
(1.9 )
(7.8 )

Questions:
question: What years are included in the table?
answer: 2019
2018
2017
question: What is the Net of tax for 2018?
answer: 0.2
scale: million
question: What is the total Prior service credits for the 3 years?
answer: 1.7
derivation: 0.1+0.3+1.3
scale: million
question: What is the average Total reclassifications for the period for the 3 years?
answer: -4.07
derivation: -(2.5+1.9+7.8)/3
scale: million
question: For Treasury locks in 2019, What is the Net of tax expressed as a percentage of Total pre-tax amount?
answer: 64.71
derivation: 1.1/1.7
scale: percent
text: Capital expenditures
text: For 2019, capital expenditure was SEK 5.1 (4.0) billion, representing 2.3% of sales. Expenditures are largely related to test sites and equipment for R&D, network operation centers and manufacturing and repair operations.
text: The increase in 2019 was mainly due to investments in 5G test equipment.
text: Annual capital expenditures are normally around 2% of sales. This corresponds to the needs for keeping and maintaining the current capacity level. The Board of Directors reviews the Company’s investment plans and proposals.
text: As of December 31, 2019, no material land, buildings, machinery or equipment were pledged as collateral for outstanding indebtedness.

Table:
Capital expenditures 2017–2019
SEK billion
2019
2018
2017
Capital expenditures
5.1
4.0
3.9
Of which in Sweden
2.0
1.3
1.5
Share of annual sales
2.3%
1.9%
1.9%

Questions:
question: What is the capital expenditure of 2017?
answer: 3.9
scale: billion
question: What is the change between capital expenditure in 2019 and 2018?
answer: 1.1
derivation: 5.1-4.0
scale: billion
question: What is the change in share of annual sales between 2018 and 2019?
answer: 0.4
derivation: 2.3-1.9
scale: percent
question: Which year has a higher capital expenditures?
answer: 2019
derivation: 5.1>4.0> 3.9
text: 6. Financial Instruments
text: The composition of financial instruments is as follows:
text: The fair values of the Company’s financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants and is recorded using a hierarchical disclosure framework based upon the level of subjectivity of the inputs used in measuring assets and liabilities. The levels are described below:
text: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available.
text: The Company classifies its financial instrument within Level 2 of the fair value hierarchy on the basis of models utilizing market observable inputs. The interest rate swap has been valued on the basis of valuations provided by third-party pricing services, as derived from standard valuation or pricing models. Market-based observable inputs for the interest rate swap include one month LIBOR-based yield curves over the term of the swap. The Company reviews third-party pricing provider models, key inputs and assumptions and understands the pricing processes at its third-party providers in determining the overall reasonableness of the fair value of its Level 2 financial instruments. The Company also considers the risk of nonperformance by assessing the swap counterparty's credit risk in the estimate of fair value of the interest rate swap. As of December 31, 2019 and 2018, the Company has not made any adjustments to the valuations obtained from its third party pricing providers.

Table:
December 31, 2019
December 31, 2018
(in thousands)
Assets
Interest rate swap
$—
$1,623
Liabilities
Interest rate swap
$37
$—

Questions:
question: What was the interest rate swap in 2019 and 2018 respectively?
answer: 0
1,623
scale: thousand
question: In which year was interest rate swap less than 1,000 thousands?
answer: 2019
derivation: locate and analyze interest rate swap in row 4
question: What was the change in the interest rate swap from 2018 to 2019?
answer: -1623
derivation: 0 - 1,623
scale: thousand
question: What was the average interest rate swap liabilities for 2018 and 2019?
answer: 18.5
derivation: (37 + 0) / 2
scale: thousand