tokbokki/tatqa_dataset_filter huggingface dataset:
text: The following table reconciles the theoretical corporation tax expense to the reported tax expense using the UK corporation tax rate. The reconciling items represent the impact of rate differentials in tax jurisdictions and the impact of non-taxable benefits and non-deductible expenses arising from differences between the local tax base and the reported Financial Statements.
text: The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-poli
The Group’s taxation strategy is published at www.sophos.com/en-us/medialibrary/PDFs/legal/sophos-group-tax-policyfy19. pdf and is aligned to its business strategy and operational needs. Oversight of taxation is within the remit of the Audit and Risk Committee. The Chief Financial Officer is responsible for tax strategy supported by a global team of tax professionals. Sophos strives for an open and transparent relationship with all revenue authorities and is vigilant in ensuring that the Group complies with current tax legislation. The Group proactively seeks to agree arm’s length pricing with tax authorities to mitigate tax risks of significant cross-border operations. The Group actively engages with policy makers, tax administrators, industry bodies and international institutions to provide informed input on proposed tax measures, so that it and they can understand how those proposals would affect the Group. However, a tax authority may seek adjustment to the filing position adopted by a Group company and it is accepted that interpretation of complex regulations may lead to additional tax being assessed. Uncertain tax positions are monitored regularly and a provision made in the accounts where appropriate.

Table:
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Profit / (loss) for the year before taxation
53.6
(41.0)
Loss for the year before taxation multiplied by the standard rate of corporation tax in the UK of 19% (2018: 19%)
10.2
(7.7)
Effects of:
Adjustments in respect of previous years
0.8
7.1
Change in tax rate during the year
1.4
3.6
Expenses not deductible for tax purposes
11.8
9.4
Losses not recognised
(0.9)
–
Higher tax rates on overseas earnings
7.7
3.8
Research and development and other tax credits
(1.9)
(0.6)
Impact of US tax reform on deferred tax
–
5.4
Other movements
(2.4)
(1.1)
Charge for taxation on profit / (loss) for the year
26.7
19.9

Questions:
question: In which years was the Charge for taxation on profit for the year recorded?
answer: 2019
2018
question: In which year was the Charge for taxation on profit  for the year larger?
answer: 2019
derivation: 26.7>19.9
question: What was the change in the Charge for taxation on profit  for the year in 2019 from 2018?
answer: 6.8
derivation: 26.7-19.9
scale: million
question: What was the percentage change in the Charge for taxation on profit for the year in 2019 from 2018?
answer: 34.17
derivation: (26.7-19.9)/19.9
scale: percent
text: We believe our success in attracting these end customers is a direct result of our commitment to high quality service and our intense focus on customer needs and performance. As an independent semiconductor foundry, most of our operating revenue is generated by our sales of wafers. The following table presented the percentages of our wafer sales by types of customers for the years ended December 31, 2017, 2018 and 2019.
text: We focus on providing a high level of customer service in order to attract customers and maintain their ongoing loyalty. Our culture emphasizes responsiveness to customer needs with a focus on flexibility, speed and accuracy throughout our manufacturing and delivery processes. Our customer oriented approach is especially evident in two types of services: customer design development services and manufacturing services.
text: For example, in 2013, we expand our regional business by opening our UMC Korea office, in order to provide local support to our customers in Korea, and shorten time-to-market for our Korea-based customers designing and manufacturing on UMC process technologies. We believe that our large production capacity and advanced process technology enable us to provide better customer service than many other foundries through shorter turn-around time, greater manufacturing flexibility and higher manufacturing yields.

Table:
Years Ended December 31,
Customer Type
2017
2018
2019
%
%
%
Fabless design companies
91.0
92.4
91.3
Integrated device manufacturers
9.0
7.6
8.7
Total
100.0
100.0
100.0

Questions:
question: What is the increase / (decrease) in the Fabless design companies from 2018 to 2019?
answer: -1.1
derivation: 91.3% - 92.4%
scale: percent
question: What is the average of Integrated device manufacturers?
answer: 8.43
derivation: (9.0% + 7.6% + 8.7%) / 3
scale: percent
question: What is the increase / (decrease) in the Integrated device manufacturers from 2017 to 2018?
answer: -1.4
derivation: 7.6% - 9.0%
scale: percent
text: Gross Profit
text: Year Ended December 31, 2019 Compared with the Year Ended December 31, 2018
text: Gross profit and margin decreased during the year ended December 31, 2019 compared to prior year primarily due to an increase in hosting migration costs, higher amortization of software development, recognition of previously deferred costs and the sale of OneContent business on April 2, 2018, which carried a higher gross margin compared with our other businesses. These were partially offset with an increase in organic sales for Veradigm and our acute solutions in 2019.
text: Year Ended December 31, 2018 Compared with the Year Ended December 31, 2017
text: Gross profit increased during the year ended December 31, 2018 compared with the year ended December 31, 2017 primarily due to acquisitions. From a revenue mix perspective, gross profit associated with our recurring revenue streams, which include the delivery of recurring subscription-based software sales, support and maintenance, and recurring client services improved as we continued to expand our customer base for these services, particularly those related to outsourcing and revenue cycle management. Gross profit associated with our non-recurring software delivery, support and maintenance revenue stream decreased primarily due to fewer perpetual software license sales of our acute and population health management solutions. Gross profit associated with our non-recurring client services revenue stream, which includes non-recurring project-based client services, decreased primarily driven by higher internal personnel costs, including those related to incremental resources from recent acquisitions. Gross margin decreased primarily due to lower sales of higher margin perpetual software licenses and higher amortization of software development and acquisition-related assets driven by additional amortization expense associated with intangible assets acquired as part of recent acquisitions.

Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
2019 % Change from 2018
2018 % Change from 2017
Total cost of revenue
$ 1,058,097
$ 1,025,419
$ 864,909
3.2%
18.6%
Gross profit
$ 713,580
$ 724,543
$ 632,799
(1.5%)
14.5%
Gross margin %
40.3%
41.4%
42.3%

Questions:
question: What was the total cost of revenue in 2019?
answer: $ 1,058,097
scale: thousand
question: What was the gross profit margin in 2019?
answer: 40.3%
question: What is the change in the Total cost of revenue from 2018 to 2019?
answer: 32678
derivation: 1,058,097 - 1,025,419 
scale: thousand
question: What is the average gross profit between 2017-2019?
answer: 690307.33
derivation: (713,580 + 724,543 + 632,799) / 3
scale: thousand
question: What is the change in the gross margin % from 2018 to 2019?
answer: -1.1
derivation: 40.3% - 41.4%
scale: percent
text: Fair Value Disclosures
text: Under the fair value standards fair value is based on the exit price and defined as the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement should reflect all the assumptions that market participants would use in pricing an asset or liability. A fair value hierarchy is established in the authoritative guidance outlined in three levels ranking from Level 1 to level 3 with Level 1 being the highest priority.
text: Level 1: observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets
text: Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability either directly or indirectly
text: Level 3: unobservable inputs (e.g., a reporting entity’s or other entity’s own data)
text: The Company had no assets or liabilities measured at fair value on a recurring (except our pension plan assets, see Note 15) or
non-recurring basis as of September 30, 2019 or September 30, 2018.
text: To estimate fair value of the financial instruments below quoted market prices are used when available and classified within Level 1. If this data is not available, we use observable market based inputs to estimate fair value, which are classified within Level 2. If the preceding information is unavailable, we use internally generated data to estimate fair value which is classified within Level 3.
text: Cash and cash equivalents
text: Carrying amount approximated fair value
text: Accounts and long term receivable with original maturity over one year
text: Fair value was estimated by discounting future cash flows based on the current rate with similar terms.
text: Note payable
text: Fair value was estimated based on quoted market prices.
text: Fair value of accounts receivable with an original maturity of one year or less and accounts payable was not materially different from their carrying values at September 30, 2019, and 2018.

Table:
As of September 30, 2019
As of September 30, 2018
Carrying amount
Fair value
Carrying amount
Fair value
Fair Value Level
References
(Amounts in thousands)
Assets:
Cash and cash equivalents
$18,099
$18,099
$25,107
$25,107
1
Consolidated Balance SSheets
Accounts & long term receivable*
7,087
7,087
-
-
3
Note 3
Liabilities:
Note payable
1,001
1,001
-
-
2
Note 11
*Original maturity over one year

Questions:
question: What is the difference in fair value of cash and cash equivalents between 2018 and 2019?
answer: -7008
derivation: 18,099 - 25,107 
scale: thousand
question: What is the difference in the carrying amount and fair value of the accounts & long term receivable in 2019? 
answer: 0
derivation: 7,087 - 7,087 
scale: thousand
question: What is the percentage change in the fair value of cash and cash equivalents between 2018 and 2019?
answer: -27.91
derivation: (18,099 - 25,107)/25,107 
scale: percent
text: Purchases of Equity Securities by the Issuer and Affiliated Purchasers
text: The following table contains information with respect to purchases made by or on behalf of CalAmp or any “affiliated purchaser” (as defined in Rule 10b-18(a)(3) under the Exchange Act), of our common stock during the following months of our fourth quarter ended February 28, 2019:
text: (1) Average price paid per share for shares purchased as part of our share repurchase program (includes brokerage commissions).
text: (2) On December 10, 2018, we announced that our Board of Directors authorized a new share repurchase program under which we may repurchase up to $20.0 million of our outstanding common stock over the next 12 months. As of February 28, 2019, $10.0 million of the $20.0 million had been utilized. Our share repurchase program does not obligate us to acquire any specific number of shares. Under the program, shares may be repurchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Exchange Act.

Table:
Total Number of Shares Purchased
Average Price Paid per Share (1)
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Approximate Dollar Value of Shares that may be Purchased Under the Plans or Programs (2)
December 1 - December 31, 2018
75,000
$12.96
75,000
$19,028,173
January 1 - January 31, 2019
524,577
$14.00
524,577
$11,685,543
February 1 - February 28, 2019
116,042
$14.53
116,042
$10,000,013
Total
715,619
$13.97
715,619
$10,000,013

Questions:
question: How many shares were purchased in 2019?
answer: 640619
derivation: (524,577+116,042)
question: How many shares did the company purchase in December 2018?
answer: 75,000
question: What was the approximate dollar value of shares that may be purchased under the plans or program in December 2018?
answer: $19,028,173
question: What is the percentage increase in total number of shares purchased between December 2018 and January 2019?
answer: 599.44
derivation: [(524,577-75,000)/75,000]
scale: percent
question: What is the percentage change in Total number of shares purchased between January 2019 and February 2019?
answer: -77.88
derivation: (116,042-524,577)/524,577
scale: percent
question: How many shares did the company purchase in February 2019?
answer: 116,042
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts) ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table presents our net sales by extended warranty and service contracts recognized over time and our product and service revenue recognized at a point in time:

Table:
Years Ended December 31,
2019
2018
2017
Product and service revenue recognized at point in time
$786,918
$715,055
$667,440
Extended warranty and service contracts recognized over time
2,030
3,837
3,572
Total
$788,948
$718,892
$671,012

Questions:
question: What does the table represent?
answer: net sales by extended warranty and service contracts recognized over time and our product and service revenue recognized at a point in time
text: Free cash flow generation
text: Bridge from operating income to free cash flow (illustrative)
text: Focus on delivering a high conversion of operating income to free cash flow of operating income to free cash flow
of operating income to free cash flow
text: Ongoing activities to reduce costs “below operating income”, including restructuring, financial net and tax
text: Striving to maintain working capital efficiency but fluctuations may impact cash flow
text: Planning assumption for capex is about 2% of net sales, while expected to remain above 2% in 2020 due to the new factory in the US
text: Ambition to over time maintain restructuring charges to around 1% of net sales
text: M&A will vary depending on strategic decisions but assumed to be around 1–2% of net sales
text: Operating margin excluding restructuring charges. All numbers are in relation to net sales.
text: 1) Restructuring charges as reported in the income statement for each year.

Table:
2018
2019
Ambition
Operating margin
4.4%
5.0%
>12%
financial net, tax and other
-3.8%
-2.5%
-4%
+ depreciation and amortization
+3.9%
+2.9%
+3 to 4%
+ depreciation of leased assets
–
+1.1%
+1%
± change in working capital
+3.7%
+1.0%
±0
- capex
- 2.4%
-2.8%
-2%
- leasing payment
-
-1.3%
-1%
-  restructuring costs1)
-3.8%
-0.4%
-1%
Free cash flow (before M&A)
2.0%
3.4%
>8%
- M&A
-0.6%
-0.7%
~1 to -2%

Questions:
question: What is the operating margin in 2018?
answer: 4.4%
question: What is the operating margin in 2019?
answer: 5.0%
question: What is the M&A cash flow percentage in 2019?
answer: -0.7%
question: What is the change in capex between 2018 and 2019?
answer: 0.4
derivation: -2.4- (-2.8) 
scale: percent
question: Which year has a higher free cash flow (before M&A)?
answer: 2019
derivation: 3.4%>2.0%
question: What is the change in operating margin between 2018 and 2019?
answer: 0.6
derivation: 5.0-4.4
scale: percent
text: Summarized financial information of Hilli LLC
text: The most significant impacts of Hilli LLC VIE's operations on our consolidated statements of income and consolidated statements of cash flows, as of December 31, 2019 and 2018, are as follows:

Table:
(in thousands of $)
2019
2018
Statement of income
Liquefaction services revenue
218,096
127,625
Realized and unrealized (losses)/gains on the oil derivative instrument
(26,001)
16,767
Statement of cash flows
Net debt repayments
(243,513)
(30,300)
Net debt receipts
129,454
—

Questions:
question: What was the net debt receipts in 2019?
answer: 129,454
scale: thousand
question: What was the net debt repayments in 2018?
answer: (30,300)
scale: thousand
question: In which year was the realized and unrealized (losses)/gains on the oil derivative instrument higher?
answer: 2018
derivation: 16,767 > (26,001)
question: What was the change in net debt receipts between 2018 and 2019?
answer: 129454
derivation: 129,454 - 0 
scale: thousand
question: What was the percentage change in liquefaction services revenue between 2018 and 2019?
answer: 70.89
derivation: (218,096 - 127,625)/127,625 
scale: percent
text: ITEM 6. SELECTED FINANCIAL DATA
text: The selected financial data should be read in conjunction with our “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and our audited consolidated financial statements and the related notes to those consolidated financial statements included in this Annual Report.
text: Year-over-year comparisons are significantly affected by our acquisitions, dispositions and construction of towers. Our transaction with Verizon Communications Inc. (“Verizon” and the transaction, the “Verizon Transaction”) and the acquisition of a controlling ownership interest in Viom Networks Limited (“Viom” and the acquisition, the “Viom Acquisition”), which closed in March 2015 and April 2016, respectively, significantly impact the comparability of reported results between periods. Our principal 2019 acquisitions are described in note 7 to our consolidated financial statements included in this Annual Report.
text: (2) As of December 31, 2019, 2018, 2017, 2016 and 2015, amounts include $76.8 million, $96.2 million, $152.8 million, $149.3 million, and $142.2 million, respectively, of restricted funds pledged as collateral to secure obligations and cash, the use of which is otherwise limited by contractual provisions.
text: (3) Total assets as of December 31, 2019 includes the Right-of-use asset recognized in connection with our adoption of the new lease accounting standard described in note 1 to our consolidated financial statements included in this Annual Report

Table:
As of December 31,
2019
2018
2017
2016
2015
(In millions)
Balance Sheet Data:
Cash and cash equivalents (including restricted cash) (2)
$1,578.0
$1,304.9
$954.9
$936.5
$462.9
Property and equipment, net
12,084.4
11,247.1
11,101.0
10,517.3
9,866.4
Total assets (3)
42,801.6
33,010.4
33,214.3
30,879.2
26,904.3
Long-term obligations, including current portion
24,055.4
21,159.9
20,205.1
18,533.5
17,119.0
Redeemable noncontrolling interests
1,096.5
1,004.8
1,126.2
1,091.3
—
Total American Tower Corporation equity
5,055.4
5,336.1
6,241.5
6,763.9
6,651.7

Questions:
question: What was the amount of net property and equipment in 2015?
answer: 9,866.4
scale: million
question: What were the Redeemable noncontrolling interests in 2019?
answer: 1,096.5
scale: million
question: What was the change in Long-term obligations, including current portion between 2018 and 2019?
answer: 2895.5
derivation: 24,055.4-21,159.9
scale: million
question: What was the percentage change in Total American Tower Corporation equity between 2015 and 2016?
answer: 1.69
derivation: (6,763.9-6,651.7)/6,651.7
scale: percent
question: What was the change in total assets between 2017 and 2018?
answer: -203.9
derivation: 33,010.4-33,214.3
scale: million
text: 18. Other Income (Expense), Net
text: Other income (expense), net consists of the following:

Table:
Years Ended June 30,
($ in millions)
2019
2018
2017
Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts
$0.8
$1.5
$1.7
Interest income
0.1
0.3
0.3
Foreign exchange
(0.4)
(0.7)
(0.4)
Pension earnings, interest and deferrals
(0.1)
(2.1)
(23.8)
Pension curtailment
—
—
(0.5)
Other
0.2
0.2
1.2
Total other income (expense), net
$0.6
$(0.8)
$(21.5)

Questions:
question: What was the amount of Interest income in 2019?
answer: 0.1
scale: million
question: What was the Total other income (expense), net in 2018?
answer: $(0.8)
scale: million
question: In which year was Other the largest?
answer: 2017
derivation: 1.2>0.2
question: What was the change in interest income in 2019 from 2018?
answer: -0.2
derivation: 0.1-0.3
scale: million
question: What was the percentage change in interest income in 2019 from 2018?
answer: -66.67
derivation: (0.1-0.3)/0.3
scale: percent
text: Results of Operations
text: Consolidated Results of Operations
text: The following tables present certain financial data for the periods indicated (dollars in millions):

Table:
Year ended December 31,
2019
2018
2017
Revenues
$1,177.2
$1,114.0
$1,051.6
Expenses:
Operating expenses
646.0
625.4
569.5
Depreciation and amortization
236.2
217.0
206.5
Transition and integration costs
5.4
6.6
13.1
Total expenses
887.6
849.0
789.1
Operating income
289.6
265.0
262.5
Operating margin
24.6%
23.8%
25.0%
Interest expense, net
(63.5)
(51.7)
(57.5)
Other expense, net
(1.4)
(7.1)
(12.6)
Earnings before income taxes and equity in losses of unconsolidated affiliates
224.7
206.2
192.4
Income tax expense (benefit)
41.9
37.7
(61.8)
Earnings before equity in losses of unconsolidated affiliates
182.8
168.5
254.2
Equity in losses of unconsolidated affiliates, net of tax
(74.0)
—
—
Net earnings
$108.8
$168.5
$254.2
Earnings per share:
Net earnings per share attributable to Black Knight common shareholders:
Diluted
$0.73
$1.14
$1.47
Weighted average shares of common stock outstanding:
Diluted
148.6
148.2
152.4

Questions:
question: What was the change in net earnings between 2018 and 2019?
answer: -35.43
derivation: (108.8-168.5)/168.5
scale: percent
text: ITEM 16.C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
text: Deloitte LLP, an independent registered public accounting firm, has audited our annual financial statements acting as our independent auditor for the fiscal years ended December 31, 2018 and December 31, 2019.
text: The chart below sets forth the total amount billed and accrued for Deloitte LLP for services performed in 2018 and 2019, respectively, and breaks down these amounts by the category of service. The fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below.
text: Audit Fees
text: Audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the Company and the audit of the financial statements for its individual subsidiary companies, fees for the review of the quarterly financial information, as well as in connection with the review of registration statements and related consents and comfort letters, and any other services required for SEC or other regulatory filings
text: Included in the audit fees for 2018 are fees of $0.2 million related to the Partnership’s public offerings completed in 2018. Included in the audit fees for 2019 are fees of $0.2 million related to equity and bond related transactions.
text: Tax Fees
text: No tax fees were billed by our principal accountant in 2018 and 2019.
text: Audit-Related Fees
text: No audit-related fees were billed by our principal accountant in 2018 and 2019.
text: All Other Fees
text: No other fees were billed by our principal accountant in 2018 and 2019.

Table:
2018
2019
(Expressed in millions of U.S. Dollars)
Audit fees
$1.8
$1.7
Total fees
$1.8
$1.7

Questions:
question: In which year was the audit fees lower?
answer: 2019
derivation: $1.7 < $1.8
question: What was the change in audit fees from 2018 to 2019?
answer: -0.1
derivation: $1.7 - $1.8 
scale: million
question: What was the percentage change in total fees from 2018 to 2019?
answer: -5.56
derivation: ($1.7 - $1.8)/$1.8 
scale: percent