tokbokki/tatqa_dataset_filter huggingface dataset:
text: 19. Cash and cash equivalents
text: The majority of the Group’s cash is held in bank deposits or money market funds which have a maturity of three months or less to enable us to meet our short-term liquidity requirements.
text: Accounting policies
text: Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Assets in money market funds, whose contractual cash flows do not represent solely payments of interest and principal, are measured at fair value with gains and losses arising from changes in fair value included in net profit or loss for the period. All other cash and cash equivalents are measured at amortised cost.
text: Note: 1 Items are measured at fair value and the valuation basis is level 1 classification, which comprises financial instruments where fair value is determined by unadjusted quoted prices in active markets.
text: The carrying amount of balances at amortised cost approximates their fair value.
text: Cash and cash equivalents of €1,381 million (2018: €1,449 million) are held in countries with restrictions on remittances but where the balances could be used to repay subsidiaries’ third party liabilities.

Table:
2019
2018
€m
€m
Cash at bank and in hand
2,434
2,197
Repurchase agreements and bank deposits
2,196
–
Money market funds1
9,007
2,477
Cash and cash equivalents as presented in the statement of financial position
13,637
4,674
Bank overdrafts
(32)
(7)
Cash and cash equivalents of discontinued operations
–
727
Cash and cash equivalents as presented in the statement of cash flows
13,605
5,394

Questions:
question: How much is the 2019 cash at bank and hand ?
answer: 2,434
scale: million
question: Between 2018 and 2019, which year had a greater amount of cash at bank and in hand?
answer: 2019
derivation: 2,434>2,197
question: What is the average money market funds?
answer: 5742
derivation: (9,007+2,477)/2
scale: million
question: What is the average cash and cash equivalents presented in the statement of cash flows?
answer: 9499.5
derivation: (13,605+5,394)/2
scale: million
text: Acquisition-Related Expenses
text: We have incurred acquisition-related expenses related to our acquisition of Level 3. The table below summarizes our acquisition-related expenses, which consist of integration and transformation-related expenses, including severance and retention compensation expenses, and transaction-related expenses:
text: At December 31, 2019, we had incurred cumulative acquisition-related expenses of $950 million for Level 3. The total amounts of these expenses are included in our selling, general and administrative expenses.
text: Level 3 incurred transaction-related expenses of $47 million on the date of acquisition. This amount is not included in our results of operations.

Table:
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Transaction-related expenses
$—
2
174
Integration and transformation-related expenses
234
391
97
Total acquisition-related expenses
$234
393
271

Questions:
question: Which year incurred the lowest amount of total acquisition-related expenses?
answer: 2019
derivation: 234<271<393
question: What is the change in the total acquisition-related expense in 2019 from 2018?
answer: -159
derivation: 234-393
scale: million
question: What is the percentage change in the total acquisition-related expense in 2019 from 2018?
answer: -40.46
derivation: (234-393)/393
scale: percent
text: Common Stock Reserved for Issuance
text: As of July 31, 2019 and 2018, the Company was authorized to issue 500,000,000 shares of common stock with a par value of $0.0001 per share and, of these, 82,140,883 and 80,611,698 shares of common stock were issued and outstanding, respectively. Per the terms of the Company’s 2011 Stock Plan, on January first of each year, an additional number of shares equal to up to 5% of the number of shares of common stock issued and outstanding on the preceding December 31st is added to the Company’s 2011 Stock Plan reserve.
text: As of July 31, 2019 and 2018, the Company had reserved shares of common stock for future issuance as follows:
text: In March 2018, the Company completed a public offering of 2,628,571 shares of its common stock. The public offering price of the shares sold in the offering was $87.50 per share. No shares were sold by the Company’s stockholders in this public offering.

Table:
July 31, 2019 
July 31, 2018
Exercise of stock options to purchase common stock
216,727
537,064
Vesting of restricted stock awards
2,384,673
2,932,155
Shares available for grant under stock plans
24,776,361
21,592,494
Total common stock reserved for issuance
27,377,761
25,061,713

Questions:
question: What was the Exercise of stock options to purchase common stock in 2019 and 2018 respectively?
answer: 216,727
537,064
question: What was the Vesting of restricted stock awards in 2019?
answer: 2,384,673
question: In which year was Exercise of stock options to purchase common stock less than 300,000?
answer: 2019
derivation: locate and analyze Exercise of stock options to purchase common stock in row 2
question: What was the average Vesting of restricted stock awards for 2018 and 2019?
answer: 2658414
derivation: (2,384,673 + 2,932,155) / 2
question: What is the change in the Shares available for grant under stock plans from 2018 to 2019?
answer: 3183867
derivation: 24,776,361 - 21,592,494
text: Option Exercises and Stock Vested in Fiscal 2019
text: The following table sets forth certain details with respect to each of the Named Executive Officers concerning the exercise of stock options and vesting of stock in Fiscal 2019:
text: (1) “Value realized on exercise” is the excess of the market price, at date of exercise, of the shares underlying the options over the exercise price of the options.
text: (2) “Value realized on vesting” is the market price of the underlying Common Shares on the vesting date.
text: (3) Relates to the vesting of PSUs and RSUs under our Fiscal 2018 LTIP.

Table:
Option Awards
Stock Awards (3)
Name
Number of Shares Acquired on Exercise (#)
Value Realized on Exercise(1) ($)
Number of Shares Acquired on Vesting (#)
Value Realized on Vesting(2) ($)
Mark J. Barrenechea
135,208
$2,801,023
65,820
$7,625,905
Madhu Ranganathan
—
$—
—
$—
Muhi Majzoub
100,000
$2,592,411
10,900
$1,263,646
Gordon A. Davies
—
$—
12,840
$1,486,870
Simon Harrison
26,504
$714,495
8,980
$346,808

Questions:
question: What is the Number of Shares Acquired on Exercise (#) for Simon Harrison?
answer: 26,504
question: What is the Value Realized on Vesting of Mark J. Barrenechea expressed as a percentage of total Value Realized on Vesting?
answer: 71.12
derivation: 7,625,905/(7,625,905+1,263,646+1,486,870+346,808)
scale: percent
question: For Simon Harrison, what is the average value of each share aquired on vesting?
answer: 38.62
derivation: 346,808/8,980
question: What is the Total Value Realized on Exercise?
answer: 6107929
derivation: 2,801,023+2,592,411+714,495
text: 29. Contract balances
text: The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets.
text: There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods.
text: The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet.
text: The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract.
text: The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21.

Table:
2019
2018
2017
Notes
$ million
$ million
$ million
Trade receivables
20
128.7
123.4
113.8
Contract liabilities
Payments received on account
23
2.3
1.0
3.8
Deferred income
25
66.8
69.6
72.7
69.1
70.6
76.5
Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period
56.2
65.5
62.1

Questions:
question: In which year was the amount of deferred income the largest?
answer: 2017
derivation: 72.7>69.6>66.8
question: What was the change in trade receivables in 2019 from 2018?
answer: 5.3
derivation: 128.7-123.4
scale: million
question: What was the percentage change in trade receivables in 2019 from 2018?
answer: 4.29
derivation: (128.7-123.4)/123.4
scale: percent
text: The tax holidays represent a tax exemption period aimed to attract foreign technological investment in certain tax jurisdictions. The effect of the tax benefits, from tax holidays for countries which are profitable, on basic earnings per share was $0.14, $0.15 and $0.13 for the years ended December 31, 2019, 2018, and 2017, respectively. These agreements are present in various countries and include programs that reduce up to and including 100% of taxes in years affected by the agreements.
text: The Company’s tax holidays expire at various dates through the year ending December 31, 2028. In certain countries, tax holidays can be renewed depending on the Company still meeting certain conditions at the date of expiration of the current tax holidays.
text: In May 2019, Switzerland voted a tax reform which cancelled all favourable tax regimes and introduced a single tax rate for all companies, which triggered the revaluation of all deferred tax assets and liabilities. Enactment of this law occurred in third quarter of 2019, which resulted in a tax benefit of $20 million. The remeasurement of deferred taxes was reconciled in the fourth quarter of 2019 to include the current year activity, which did not have a material impact on the net remeasurement.

Table:
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
Income tax benefit (expense) computed at statutory rate
(297)
(353)
(238)
Non-deductible and non-taxable permanent differences, net
4
45
17
Income (loss) on equity-method investments
—
—
—
Valuation allowance adjustments
2
141
92
Effect on deferred taxes of changes in enacted tax rates
14
(62)
(70)
Current year credits
50
43
40
Other tax and credits
(51)
(20)
(36)
Benefits from tax holidays
129
135
114
Net impact of changes to uncertain tax positions
(5)
(16)
(43)
Earnings of subsidiaries taxed at different rates
(2)
(9)
(19)
Income tax benefit (expense)
(156)
(96)
(143)

Questions:
question: What is the increase/ (decrease) in Income tax benefit (expense) computed at statutory rate from December 31, 2018 to 2019?
answer: -56
derivation: 297-353
scale: million
question: What is the increase/ (decrease) in Benefits from tax holidays from December 31, 2018 to 2019?
answer: -6
derivation: 129-135
scale: million
question: What is the increase/ (decrease) in Income tax benefit (expense) from December 31, 2018 to 2019?
answer: 60
derivation: 156-96
scale: million
text: Periodic Benefit Costs The aggregate net pension cost recognized in the consolidated statements of operations were costs of $6.5 million and $4.6 million for the years ended December 31, 2019 and 2018, respectively.
text: The following table presents the components of net periodic benefit cost are as follows (in millions):
text: Of the amounts presented above, income of $1.4 million has been included in cost of revenue and loss of $7.9 million included in other comprehensive income for the year ended December 31, 2019, and income of $2.1 million has been included in cost of revenue and loss of $6.7 million included in other comprehensive income for the year ended December 31, 2018.

Table:
Years Ended December 31,
2019
2018
Service cost—benefits earning during the period
$-
$-
Interest cost on projected benefit obligation
5.3
5.3
Expected return on assets
(6.7)
(7.5)
Actuarial (gain) loss
7.9
6.7
Foreign currency gain (loss)
-
0.1
Net pension (benefit) cost
$ 6.5
$ 4.6

Questions:
question: What was the service cost in 2019?
answer: -
scale: million
question: What was the Expected return on assets in 2019?
answer: (6.7)
scale: million
question: What was the average Interest cost on projected benefit obligation?
answer: 5.3
derivation: (5.3 + 5.3) / 2
scale: million
question: What is the increase / (decrease) in the expected return on assets from 2018 to 2019?
answer: 1
derivation: -6.5 - (-7.5)
scale: million
question: What is the average actuarial (gain) loss?
answer: 7.3
derivation: (7.9 + 6.7) / 2
scale: million
text: Foreign exchange earnings and outgo
text: Export revenue constituted 93.3 percent of the total unconsolidated revenue in FY 2019 (92.2 percent in FY 2018).

Table:
(` crore)
Foreign exchange earnings and outgo
FY 2019
FY 2018
a. Foreign exchange earnings
119,499
92,258
b. CIF Value of imports
447
768
c.Expenditure in foreign currency
49,336
33,014

Questions:
question: What is the change in foreign exchange earnings from FY 2018 to FY 2019?
answer: 27241
derivation: 119,499-92,258 
question: What is the change in Cost, Insurance and Freight (CIF) value of imports from FY 2018 to FY 2019?
answer: 321
derivation: 768-447 
question: What is the ratio of foreign exchange earnings to expenditure in foreign currency in FY 2019?
answer: 2.42
derivation: 119,499/49,336
text: 21. Subsidiaries
text: The advances given to subsidiaries were interest-free and unsecured with settlement neither planned nor likely to occur in the foreseeable future.
text: The deemed investment in a subsidiary, Singtel Group Treasury Pte. Ltd. (“SGT”), arose from financial guarantees provided by the Company for loans drawn down by SGT prior to 1 April 2010.
text: The significant subsidiaries of the Group are set out in Note 44.1 to Note 44.3.

Table:
Company
31 March 2019
31 March 2018
1 April 2017
S$ Mil
S$ Mil
S$ Mil
Unquoted equity shares, at cost
14,259.7
13,676.4
11,001.2
Shareholders' advances
5,733.0
5,733.0
6,423.3
Deemed investment in a subsidiary
32.5
32.5
32.5
20,025.2
19,441.9
17,457.0
Less: Allowance for impairment losses
(16.0)
(16.0)
(16.0)
20,009.2
19,425.9
17,441.0

Questions:
question: What is the average balance of the total across the 3 years?
answer: 18958.7
derivation: (20,009.2 + 19,425.9 + 17,441.0) / 3
scale: million
question: What is the average allowance for impairment losses across the 3 years?
answer: 16
derivation: (16.0 + 16.0 + 16.0 )/ 3
scale: million
question: How many factors are involved in calculating the balance for subsidiaries?
answer: 4
derivation: Unquoted equity shares##Shareholders' advances##Deemed investment in a subsidiary##Allowance for impairment losses
text: The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017, items recognized as a component of net periodic benefits expense in 2018, additional items deferred during 2018 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2017. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss:
text: (1) Amounts currently recognized in net periodic benefits expense include $375 million of benefit arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.
text: (2) Amounts currently recognized in net periodic benefits expense include $32 million arising from the adoption of ASU 2018-02. See Note 1— Background and Summary of Significant Accounting Policies for further detail.

Table:
As of and for the Years Ended December 31,
2017
Recognition of Net Periodic Benefits Expense
Deferrals
Net Change in AOCL
2018
(Dollars in millions)
Accumulated other comprehensive loss:
Pension plans:
Net actuarial (loss) gain
$(2,892)
179
(260)
(81)
(2,973)
Prior service benefit (cost)
54
(8)
—
(8)
46
Deferred income tax benefit (expense)(1)
1,107
(418)
65
(353)
754
Total pension plans
(1,731)
(247)
(195)
(442)
(2,173)
Post-retirement benefit plans:
Net actuarial (loss) gain
(250)
—
257
257
7
Prior service (cost) benefit
(107)
20
—
20
(87)
Deferred income tax benefit (expense)(2)
122
(37)
(63)
(100)
22
Total post-retirement benefit plans
(235)
(17)
194
177
(58)
Total accumulated other comprehensive loss
$(1,966)
(264)
(1)
(265)
(2,231)

Questions:
question: In which year is the prior service benefit (cost) for pension plans larger?
answer: 2017
derivation: 54>46
question: What is the sum of the prior service benefit (cost) for pension plans in 2017 and 2018?
answer: 100
derivation: 54+46
scale: million
question: What is the percentage change in the deferred income tax benefit (expense) for post-retirement benefit plans in 2018 from 2017?
answer: -81.97
derivation: (22-122)/122
scale: percent
text: Non-marketable investments
text: Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date.
text: The following table presents the reconciliations of Level 3 financial instrument fair values:
text: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.

Table:
Capped Call
Embedded exchange feature of Notes
Non-marketable investments
(U.S. $ in thousands)
Balance as of June 30, 2017
$—
$—
$—
Purchases
87,700
(177,907)
—
Gains (losses)
Recognized in other non-operating (expense) income, net
12,232
(24,646)
Balance as of June 30, 2018
99,932
(202,553)
—
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018
Recognized in other non-operating income (expense), net
12,232
(24,646)
—
Balance as of June 30, 2018
$99,932
$(202,553)
$—
Purchases
—
—
23,000
Transfer out
—
—
(20,942)
Gains (losses)
Recognized in finance income
—
—
270
Recognized in other non-operating (expense) income, net
114,665
(648,573)
—
Recognized in other comprehensive income
—
—
672
Balance as of June 30, 2019
$214,597
$(851,126)
$3,000
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019
Recognized in other non-operating income (expense), net
114,665
(648,573)
—

Questions:
question: What is the balance of capped call as of June 30, 2019?
answer: $214,597
scale: thousand
question: What is the change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
answer: 114665
derivation: 214,597-99,932
scale: thousand
question: What is the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
answer: 114.74
derivation: (214,597-99,932)/99,932
scale: percent
question: What is the difference in balance of capped call and non-marketable investments as of June 30, 2019?
answer: 211597
derivation: 214,597-3,000
scale: thousand
text: Due To/From Related Parties, Net
text: Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
text: (1) Includes an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020.
text: We also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.
text: Amounts included in due from related parties, net, excluding DFS and tax obligations, includes the current portion of amounts due to and due from related parties. Amounts included in due from related parties, net are generally settled in cash within 60 days of each quarter-end.

Table:
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090

Questions:
text: The Group has non-current borrowing facilities denominated in Australian Dollars (“AUD”) and New Zealand Dollars (“NZD”). All facilities are interest only facilities with any drawn balances payable at maturity. Drawn amounts and facility limits are as follows:
text: The major terms of these agreements are as follows: • Maturity dates on the facilities range from 23 July 2020 to 23 December 2026 (2018: 23 July 2019 to 23 December 2026). • The interest rate applied is the bank bill rate plus a margin depending on the gearing ratio. • Security has been granted over the Group's freehold investment properties.
text: The Group has a bank overdraft facility with a limit of $3m that was undrawn at 30 June 2019 and 30 June 2018. During the year ended 30 June 2019, the Group converted an existing AUD facility of $25m into an NZD facility of $25.75m, refinanced part of the existing debt facilities, and increased its club banking facilities by AUD $100m and NZD $50m (year ended 30 June 2018 facilities increased by $150m AUD and $25m NZD).
text: The Group have complied with the financial covenants of their borrowing facilities during the 2019 and 2018 reporting periods (see note 16). The fair value of borrowings approximates carrying value. Details of the exposure to risk arising from current and non-current borrowings are set out in note 15.

Table:
2019
2018
$'000
$'000
Bank finance facilities (AUD)
Drawn amount
663,800
520,300
Facility limit
680,000
605,000
Bank finance facilities (NZD)
Drawn amount
192,250
87,500
Facility limit
196,750
121,000
AUD equivalent of NZD facilities
Drawn amount
184,038
80,048
Facility limit
188,346
110,696

Questions:
question: What is the drawn amount from bank finance facilities (AUD) in 2019?
answer: 663,800
scale: thousand
question: What is the drawn amount from bank finance facilities (AUD) in 2018?
answer: 520,300
scale: thousand
question: What is the change in Bank finance facilities (AUD) Drawn amount from 2018 to 2019?
answer: 143500
derivation: 663,800-520,300
scale: thousand
question: What is the change in Bank finance facilities (AUD) Facility limit from 2018 to 2019?
answer: 75000
derivation: 680,000-605,000
scale: thousand
question: What is the change in Bank finance facilities (NZD) Drawn amount from 2018 to 2019?
answer: 104750
derivation: 192,250-87,500
scale: thousand
text: 6. Property and Equipment, Net
text: Property and equipment, net was comprised of the following (amounts in millions):
text: Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $124 million, $138 million, and $130 million, respectively.

Table:
At December 31,
2019
2018
Land
$1
$1
Buildings
4
4
Leasehold improvements
252
248
Computer equipment
654
700
Office furniture and other equipment
91
99
Total cost of property and equipment
1,002
1,052
Less accumulated depreciation
(749)
(770)
Property and equipment, net
$253
$282

Questions:
question: What was the percentage change in total cost of property and equipment between 2018 and 2019?
answer: -4.75
derivation: (1,002-1,052)/1,052
scale: percent