tokbokki/tatqa_dataset_filter huggingface dataset:
text: 6.1 Net debt
text: (1) 50% of outstanding preferred shares of $4,004 million in 2019 and 2018 are classified as debt consistent with the treatment by some credit rating agencies.
text: The increase of $1,891 million in total debt, comprised of debt due within one year and long-term debt, was due to: • an increase in our lease liabilities of $2,304 million as a result of the adoption of IFRS 16 on January 1, 2019 • the issuance by Bell Canada of Series M-49 and Series M-50 MTN debentures with total principal amounts of $600  million and $550 million in Canadian dollars, respectively, and Series US-2 Notes with a total principal amount of $600 million in U.S. dollars ($808 million in Canadian dollars) • an increase in our securitized trade receivables of $131 million
text: Partly offset by: • the early redemption of Series M-27 MTN debentures and Series M-37 debentures with total principal amounts of $1 billion and $400 million, respectively • a decrease in our notes payable (net of issuances) of $1,073 million • a net decrease of $29 million in our lease liabilities and other debt
text: The decrease in cash and cash equivalents of $280 million was due mainly to: • $2,819 million of dividends paid on BCE common shares • $1,216 million of debt repayments (net of issuances) • $142 million paid for the purchase on the open market of BCE common shares for the settlement of share-based payments • $60 million acquisition and other costs paid
text: Partly offset by: • $3,818 million of free cash flow • $240 million issuance of common shares from the exercise of stock options

Table:
2019
2018
$ CHANGE
% CHANGE
Debt due within one year
3,881
4,645
(764)
(16.4%)
Long-term debt
22,415
19,760
2,655
13.4%
Preferred shares (1)
2,002
2,002
–
–
Cash and cash equivalents
(145)
(425)
280
65.9%
Net debt
28,153
25,982
2,171
8.4%

Questions:
question: What is the Debt due within one year expressed as a ratio of Long-term debt for 2019?
answer: 0.17
derivation: 3,881/22,415
question: What is the percentage of long-term debt over net debt in 2019?
answer: 79.62
derivation: 22,415/28,153
scale: percent
text: Expected Cash Flows
text: The Combined Pension Plan payments, post-retirement health care benefit payments and premiums, and life insurance premium payments are either distributed from plan assets or paid by us. The estimated benefit payments provided below are based on actuarial assumptions using the demographics of the employee and retiree populations and have been reduced by estimated participant contributions.

Table:
Combined Pension Plan
Post-Retirement Benefit Plans
Medicare Part D Subsidy Receipts
(Dollars in millions)
Estimated future benefit payments:
2020
$971
242
(6)
2021
921
238
(6)
2022
893
232
(6)
2023
868
226
(5)
2024
842
219
(5)
2025-2029
3,813
986
(20)

Questions:
question: What are the different periods highlighted in the table?
answer: 2020
2021
2022
2023
2024
2025-2029
question: How many different period segments are highlighted in the table?
answer: 6
derivation: 2020##2021##2022##2023##2024##2025-2029
question: What is the change in combined pension plan in 2021 from 2020?
answer: -50
derivation: 921-971
scale: million
question: What is the percentage change in combined pension plan in 2021 from 2020?
answer: -5.15
derivation: (921-971)/971
scale: percent
text: 2. Fixed assets
text: Accounting policies
text: Shares in Group undertakings are stated at cost less any provision for impairment and capital related to share-based payments. Contributions in respect of share-based payments are recognised in line with the policy set out in note 7 “Share-based payments”.
text: The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. If any such indication of impairment exists, the Company makes an estimate of the recoverable amount. If the recoverable amount of the cash-generating unit is less than the value of the investment, the investment is considered to be impaired and is written down to its recoverable amount. An impairment loss is recognised immediately in the income statement.
text: Shares in Group undertakings

Table:
2019
2018
€m
€m
Cost:
1 April
91,905
91,902
Capital contributions arising from share-based payments
137
130
Contributions received in relation to share-based payments
(92)
(127)
31 March
91,950
91,905
Amounts provided for:
1 April
8,177
7,911
Impairment losses
–
266
31 March
8,177
8,177
Net book value:
31 March
83,773
83,728

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: What is the net book value as of 31 March in 2019?
answer: 83,773
scale: million
question: Which financial items does the cost as at 31 March 2019 comprise of?
answer: 1 April
Capital contributions arising from share-based payments
Contributions received in relation to share-based payments
question: What is the 2019 average net book value as at 31 March ?
answer: 83750.5
derivation: (83,773+83,728)/2
scale: million
question: What is the 2019 average total cost of shares in Group undertakings as at 31 March?
answer: 91927.5
derivation: (91,950+91,905)/2
scale: million
question: What is the difference between 2019 average net book value and 2019 average total costs of shares in Group undertakings as at 31 March?
answer: 8177
derivation: [(91,950+91,905)/2] - [(83,773+83,728)/2]
scale: million
text: Gross margin
text: The Group achieved further gross margin expansion in 2019 with an increase of 1.0 percentage points, to 73.2 per cent from 72.2 per cent in 2018. This followed an increase of 0.7 percentage points last year. Once again, all the operating segments achieved an improvement in gross margin, benefiting from new product launches and a higher proportion of software sales.

Table:
$ million
2019
%
2018
%
Networks & Security
232.3
72.6
205.3
72.0
Lifecycle Service Assurance
88.6
79.7
87.9
77.9
Connected Devices
47.7
65.8
51.3
64.9
368.6
73.2
344.5
72.2

Questions:
question: What was the gross margin in 2019?
answer: 368.6
scale: million
question: What was the gross margin in 2018?
answer: 344.5
scale: million
question: In which year was the amount of gross profit for Connected Devices larger?
answer: 2018
derivation: 51.3>47.7
question: What was the change in the amount of gross profits?
answer: 24.1
derivation: 368.6-344.5
scale: million
question: What was the percentage change in the amount of gross profits?
answer: 7
derivation: (368.6-344.5)/344.5
scale: percent
text: Fees Paid to our Independent Auditor
text: The following table sets forth the fees billed to us by Ernst & Young LLP for services in fiscal 2019 and 2018, all of which
were pre-approved by the Audit Committee.
text: (1) In accordance with the SEC’s definitions and rules, “audit fees” are fees that were billed to Systemax by Ernst & Young LLP for
the audit of our annual financial statements, to be included in the Form 10-K, and review of financial statements included in the
Form 10-Qs; for the audit of our internal control over financial reporting with the objective of obtaining reasonable assurance about
whether effective internal control over financial reporting was maintained in all material respects; for the attestation of management’s
report on the effectiveness of internal control over financial reporting; and for services that are normally provided by the auditor
in connection with statutory and regulatory filings or engagements.
text: (2) “Audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or
review of our financial statements and internal control over financial reporting, including services in connection with assisting
Systemax in our compliance with our obligations under Section 404 of the Sarbanes-Oxley Act and related regulations.
text: (3) Ernst & Young LLP did not provide any professional services for tax compliance, planning or advice in 2019 or 2018.
text: (4) Consists of fees billed for other professional services rendered to Systemax.

Table:
Fee Category
2019 ($)
2018 ($)
Audit fees (1)
1,196,000
1,257,000
Audit-related fees (2)
0
15,000
Tax fees (3)
0
0
All other fees (4)
2,000
2,000
Total
1,198,000
1,274,000

Questions:
question: What are the audit fees incurred by the company in 2018 and 2019?
answer: 1,257,000
1,196,000
question: What are the all other fees incurred by the company in 2018 and 2019?
answer: 2,000
2,000
question: What is the percentage change in all other fees incurred by the company between 2018 and 2019?
answer: 0
derivation: (2,000 - 2,000)/2,000 
scale: percent
question: What is the value of the audit-related fees as a percentage of the total fees paid to the auditor in 2018?
answer: 1.18
derivation: 15,000/1,274,000 
scale: percent
question: What is the change in audit fees between 2018 and 2019?
answer: 61000
derivation: 1,257,000 - 1,196,000
text: Unrecognized Tax Benefits
text: Activity related to unrecognized tax benefits is as follows (in thousands):
text: During the year ended July 31, 2019, the Company’s unrecognized tax benefits increased by $1.3 million, primarily associated with the Company’s U.S. Federal and California R&D credits. As of July 31, 2019, the Company had unrecognized tax benefits of $6.2 million that, if recognized, would affect the Company’s effective tax rate. An estimate of the range of possible change within the next 12 months cannot be made at this time.
text: The Company, or one of its subsidiaries, files income taxes in the U.S. Federal jurisdiction and various state and foreign jurisdictions. If the Company utilizes net operating losses or tax credits in future years, the U.S. Federal, state and local, and non-U.S. tax authorities may examine the tax returns covering the period in which the net operating losses and tax credits arose. As a result, the Company’s tax returns in the U.S. and California remain open to examination from fiscal years 2002 through 2019. As of July 31, 2019, the Company has no income tax audits in progress in the U.S. or foreign jurisdictions.

Table:
Fiscal years ended July 31,
2019
2018
2017
Unrecognized tax benefit - beginning of period
$10,321
$9,346
$7,687
Gross increases - prior period tax positions
98
729
712
Gross decreases - prior period tax positions
(88)
(878)
(691)
Gross increases - current period tax positions
1,302
1,124
1,638
Unrecognized tax benefit - end of period
$11,633
$10,321
$9,346

Questions:
text: 7. ACCOUNTS RECEIVABLES ALLOWANCES
text: Summarized below is the activity in our accounts receivable allowances including compensation credits and doubtful accounts as follows (in thousands):
text: The balances at the end of fiscal years 2019, 2018 and 2017 are comprised primarily of compensation credits of $4.5 million, $6.3 million and $8.9 million, respectively.

Table:
Fiscal Year
2019
2018
2017
Balance - beginning of year
$6,795
$9,410
$3,279
Provision, net
11,989
15,465
29,512
Charge-offs
(13,737)
(18,080)
(23,381)
Balance - end of year
$5,047
6,795
9,410

Questions:
text: Pro Forma Information
text: The following unaudited pro forma information gives effect to the acquisition of AutoGuide as if the acquisition occurred on January 1, 2018 and the acquisition of MiR as if the acquisition occurred on January 1, 2017. The unaudited pro forma results are not necessarily indicative of what actually would have occurred had the acquisition been in effect for the periods presented:
text: Pro forma results for the year ended December 31, 2019 were adjusted to exclude $1.2 million of AutoGuide acquisition related costs and $0.1 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
text: Pro forma results for the year ended December 31, 2018 were adjusted to include $1.2 million of AutoGuide acquisition related costs and $0.4 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
text: Pro forma results for the year ended December 31, 2018 were adjusted to exclude $2.9 million of MiR acquisition related costs and $0.4 million of MiR non-recurring expense related to fair value adjustment to acquisition-date inventory.

Table:
For the Year Ended
December 31, 2019
December 31, 2018
(in thousands, except per share amounts)
Revenues
$2,303,737
$2,111,373
Net income
$464,602
$442,082
Net income per common share:
Basic
$2.73
$2.36
Diluted
$2.59
$2.30

Questions:
question: What was the net income in 2019?
answer: $464,602
scale: thousand
question: What are the types of net income per common share in the table?
answer: Basic
Diluted
question: In which year was diluted net income per common share larger?
answer: 2019
derivation: 2.59>2.30
question: What was the change in diluted net income per common share from 2018 to 2019?
answer: 0.29
derivation: 2.59-2.30
question: What was the percentage change in diluted net income per common share from 2018 to 2019?
answer: 12.61
derivation: (2.59-2.30)/2.30
scale: percent
text: The movements below in foreign currency translation reserve and cashflow hedge reserve relating to the NSPT Group are presented within non-controlling interest in the Group’s consolidated statement of changes in equity.
text: Taxation impact on revaluation applies only to cash flow hedges held in NSNZPT, a sub-trust of NSPT, which is subject to New Zealand tax legislation. Deferred tax does not apply to any other cash flow hedges held in the NSPT Group under current Australian tax legislation.
text: The hedging reserve is used to record gains or losses on derivatives that are designated as cash flow hedges and recognised in other comprehensive income, as described in note 2(m). Amounts are reclassified to profit or loss in the period when the associated hedged transaction takes place.
text: On 24 June 2019, the Group reset the interest rates associated with AUD denominated interest rate swaps designated as cash flow hedges. This resulted in a cash outflow of $22.9m which reduced the Group’s financial liability as presented in note 9.8. In accordance with AASB 9 Financial instruments, as the nature of the underlying hedged instrument is unchanged the fair value of this outflow remains in the cash flow hedge reserve and will be amortised to the statement of profit or loss in future periods.
text: The cash flow hedge is included in non-controlling interest in the Consolidated Group and is not classified within other reserves.

Table:
NSPT Group
2019
2018
$'000
$'000
Foreign currency translation reserve
Opening balance at 1 July
(115)
232
Net investment hedge
(1,591)
1,007
Foreign exchange translation differences
2,464
(1,354)
Closing balance at 30 June
758
(115)
Cash flow hedge reserve
Opening balance at 1 July
(2,073)
(45)
Revaluation of derivatives
(22,098)
(2,112)
Taxation impact on revaluation
290
84
Closing balance at 30 June
(23,881)
(2,073)
Other reserves
(23,123)
(2,188)

Questions:
question: What was the Net investment hedge in 2019 and 2018 respectively?
answer: (1,591)
1,007
scale: thousand
question: What was the average Foreign exchange translation differences for 2018 and 2019?
answer: 555
derivation: (2,464 - 1,354) / 2
scale: thousand
question: In which year is the Net investment hedge negative?
answer: 2019
derivation: locate and analyze Net investment hedge in row 6
question: What is the change in the Taxation impact on revaluation from 2018 to 2019?
answer: 206
derivation: 290 - 84
scale: thousand
text: M. Property and Equipment, Net
text: Property and equipment, net, as of the periods presented consisted of the following (table in millions):
text: As of January 31, 2020, construction in progress primarily represented various buildings and site improvements that had not yet been placed into service.
text: Depreciation expense was $234 million, $211 million and $206 million during the years ended January 31, 2020, February 1, 2019 and February 2, 2018, respectively.

Table:
January 31, 2020
February 1, 2019
Equipment and software
$1,404
$1,448
Buildings and improvements
1,088
991
Furniture and fixtures
120
116
Construction in progress
106
56
Total property and equipment
2,718
2,611
Accumulated depreciation
(1,438)
(1,449)
Total property and equipment, net
$1,280
$1,162

Questions:
text: Allocation of Goodwill to Reporting Segment
text: The following table shows our goodwill balances by reportable segment:
text: As noted above, it was determined under a quantitative assessment that there was no impairment of goodwill. However, if we become aware of indicators of impairment in future periods, we may be required to perform an interim assessment for some or all of our reporting units before the next annual assessment. Examples of such indicators may include a decrease in expected net earnings, adverse equity market conditions, a decline in current market multiples, a decline in our common stock price, a significant adverse change in legal factors or business climates, an adverse action or assessment by a regulator, unanticipated competition, strategic decisions made in response to economic or competitive conditions, or a more likely than not expectation that a reporting unit or a significant portion of a reporting unit will be sold or disposed of. In the event of significant adverse changes of the nature described above, we may have to recognize a non-cash impairment of goodwill, which could have a material adverse effect on our consolidated financial condition and results of operations.

Table:
(In millions)
Food Care
Product Care
Total
Gross Carrying Value at December 31, 2017
$ 576.5
$ 1,554.1
$ 2,130.6
Accumulated impairment
(49.6 )
(141.2)
(190.8)
Carrying Value at December 31, 2017
$ 526.9
$ 1,412.9
$ 1,939.8
Acquisition, purchase price and other adjustments
(0.6 )
18.2
17.6
Currency translation
(6.6 )
(3.2)
(9.8)
Gross Carrying Value at December 31, 2018
$ 568.9
$ 1,568.9
$ 2,137.8
Accumulated impairment
(49.2 )
(141.0)
(190.2)
Carrying Value at December 31, 2018
$ 519.7
$ 1,427.9
$ 1,947.6
Acquisition, purchase price and other adjustments
6.3
257.0
263.3
Currency translation
2.0
4.1
6.1
Gross Carrying Value at December 31, 2019
$ 577.2
$ 1,830.0
$ 2,407.2
Accumulated impairment
(49.3 )
(141.0)
(190.3)
Carrying Value at December 31, 2019
$ 527.9
$ 1,689.0
$ 2,216.9

Questions:
question: What is the average annual growth rate of Carrying value for Food Care for years 2017-2019?
answer: 0.11
derivation: [(519.7-526.9)/526.9+(527.9-519.7)/519.7]/2
scale: percent
question: What is Total Accumulated impairment expressed as a percentage of Gross Carrying Value for 2019?
answer: 7.91
derivation: 190.3/2,407.2
scale: percent
question: What is the Average total Carrying Value for years 2017-2019?
answer: 2034.77
derivation: (2,216.9+1,947.6+1,939.8)/3
scale: million
text: Invested capital:
text: TORM defines invested capital as the sum of intangible assets, tangible fixed assets, investments in joint ventures, bunkers, accounts receivables, assets held-for-sale (when applicable), deferred tax liability, trade payables, current tax liabilities and deferred income. Invested capital measures the net investment used to achieve the Company’s operating profit. The Company believes that invested capital is a relevant measure that Management uses to measure the overall development of the assets and liabilities generating the net profit. Such measure may not be comparable to similarly titled measures of other companies. Invested capital is calculated as follows:
text: ¹⁾ Accounts receivables includes Freight receivables, Other receivables and Prepayments.
text: ²⁾ Trade payables includes Trade payables and Other liabilities.

Table:
USDm
2019
2018
2017
Tangible and intangible fixed assets
1,782.2
1,445.0
1,384.8
Investments in joint ventures
1.2
0.1
0.3
Bunkers
34.8
39.4
33.2
Accounts receivables ¹⁾
99.5
96.3
87.5
Assets held-for-sale
9.1
6.2
6.6
Deferred tax liability
-44.9
-44.9
-44.9
Trade payables ²⁾
-94.4
-71.6
-60.0
Current tax liabilities
-1.5
-1.0
-1.4
Deferred income
-
-0.1
-0.1
Invested capital
1,786.0
1,469.4
1,406.0

Questions:
question: In which year was the amount of assets held-for-sale the largest?
answer: 2019
derivation: 9.1>6.6>6.2
question: What was the change in invested capital in 2019 from 2018?
answer: 316.6
derivation: 1,786.0-1,469.4
scale: million
question: What was the percentage change in invested capital in 2019 from 2018?
answer: 21.55
derivation: (1,786.0-1,469.4)/1,469.4
scale: percent
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: Information about receivables, contract assets and contract liabilities from contracts with tenants is as follows:
text: (1) Prior-period amounts adjusted with the adoption of the new lease accounting guidance, as applicable.
text: (2) Excludes $56.7 million and $55.0 million of capital contributions related to DAS networks as of December 31, 2019 and 2018, respectively.
text: (3) Excludes $300.2 million and $313.6 million of capital contributions related to DAS networks as of December 31, 2019 and 2018, respectively.
text: The Company records unearned revenue when payments are received from tenants in advance of the completion of the Company’s performance obligations. Long-term unearned revenue is included in Other non-current liabilities. During the year ended December 31, 2019, the Company recognized $62.2 million of revenue that was included in the Unearned revenue balance as of December 31, 2018. During the year ended December 31, 2018, the Company recognized $44.4 million of revenue that was included in the Unearned revenue balance as of January 1, 2018. The Company also recognized revenues of $59.2 million and $55.4 million during the years ended December 31, 2019 and December 31, 2018, respectively, for capital contributions related to DAS networks. There was $0.4 million of revenue recognized from Other non-current liabilities during each of the years ended December 31, 2019 and 2018. $59.2 million and $55.4 million during the years ended December 31, 2019 and December 31, 2018, respectively, for capital contributions related to DAS networks. There was $0.4 million of revenue recognized from Other non-current liabilities during each of the years ended December 31, 2019 and 2018.
$59.2 million and $55.4 million during the years ended December 31, 2019 and December 31, 2018, respectively, for capital
contributions related to DAS networks. There was $0.4 million of revenue recognized from Other non-current liabilities during
each of the years ended December 31, 2019 and 2018.

Table:
December 31, 2019
December 31, 2018 (1)
Accounts receivable
$80.5
$92.6
Prepaids and other current assets
8.3
7.7
Notes receivable and other non-current assets
21.3
22.2
Unearned revenue (2)
35.0
35.0
Other non-current liabilities (3)
79.0
54.1

Questions:
question: What was the percentage change in Accounts receivable between 2018 and 2019?
answer: -13.07
derivation: ($80.5-$92.6)/$92.6
scale: percent