tokbokki/tatqa_dataset_filter huggingface dataset:
text: The credit risk profile of trade receivables
text: Other than those disclosed above no other impairment losses on receivables and contract assets arising from contracts with customers have been recognised. Other than trade receivables there are no financial assets that are past their due date at 31st December 2019.
text: Payment terms across the Group vary dependent on the geographic location of each operating company. Payment is typically due between 20 and 90 days after the invoice is issued.
text: All contracts with customers do not contain a significant financing component.
text: The movement in the allowance for impairment in respect of trade receivables during the year was as follows:

Table:
2019
2018
£m
£m
Balance at 1st January
9.8
9.6
Additional impairment
8.6
2.8
Amounts written off as uncollectable
(1.2)
(0.7)
Amounts recovered
(0.6)
(0.5)
Impairment losses reversed
(1.1)
(1.4)
Exchange differences
(0.7)
–
Balance at 31st December
14.8
9.8

Questions:
question: In which year was the balance at 1st January larger?
answer: 2019
derivation: 9.8>9.6
question: What was the change in the balance at 31st December in 2019 from 2018?
answer: 5
derivation: 14.8-9.8
scale: million
question: What was the percentage change in the balance at 31st December in 2019 from 2018?
answer: 51.02
derivation: (14.8-9.8)/9.8
scale: percent
text: The following highlights net sales by geographic location (amounts in thousands):
text: (1) Revenues are attributed to countries or regions based on the location of the customer. Net Sales to one customer, TTI, Inc., exceeded 10% of total net sales as follows: $184.3 million, $133.5 million and $104.4 million in fiscal years 2019, 2018 and 2017, respectively.
text: (2) No country included in this caption exceeded 3% of consolidated net sales for fiscal years 2019, 2018 and 2017.
text: (3) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.

Table:
Fiscal Years Ended March 31,(1)
2019
2018
2017
United States
$292,980
$233,133
$198,250
Hong Kong
188,102
169,073
121,813
Germany
124,805
105,548
104,755
Europe (2) (3)
76,149
64,248
63,863
China
173,148
163,016
71,223
Taiwan
88,853
78,728
9,147
Asia Pacific (2)
47,233
36,647
26,878
Japan
178,502
170,282
3,565
United Kingdom
42,472
37,038
33,837
Netherlands
44,065
39,684
32,478
Malaysia
33,748
28,165
15,177
Singapore
19,417
17,267
15,565
Italy
15,551
17,905
15,376
Hungary
12,245
13,254
18,856
Mexico
44,267
23,915
22,424
Other Countries (2)
1,281
2,278
4,131
Total Non-United States (3)
1,089,838
967,048
559,088
$1,382,818
$1,200,181
$757,338

Questions:
text: 14. Earnings per share
text: 1 Adjustment of previous year according to explanation in notes.
text: Earnings per share are determined by dividing profit or loss for the period attributable to the shareholders of METRO AG by the weighted number of no-par-value shares. In the calculation of earnings per ordinary share, an additional dividend for preference shares is generally deducted from profit or loss for the period attributable to the shareholders of METRO AG. There was no dilution in the reporting period or the year before from so-called potential shares.
text: Earnings per preference share correspond to earnings per share.

Table:
2017/2018
2018/2019
Weighted number of no-par-value shares
363,097,253
363,097,253
Profit or loss for the period attributable to the shareholders of METROAG (€million)
333
−126
Earnings per share in € (basic = diluted)
0.92
−0.35
from continuing operations
(0.98)
(1.12)
from discontinued operations
(−0.06)
(−1.46)

Questions:
question: From what operations is the earnings per share calculated for?
answer: from continuing operations
from discontinued operations
question: In which year was the absolute value of the Earnings per share larger?
answer: 2017/2018
derivation: 0.92>-0.35
question: What was the change in the Weighted number of no-par-value shares in 2018/2019 from 2017/2018?
answer: 0
derivation: 363,097,253-363,097,253
question: What was the percentage change in the Weighted number of no-par-value shares in 2018/2019 from 2017/2018?
answer: 0
derivation: (363,097,253-363,097,253)/363,097,253
scale: percent
text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Lamb Weston Spinoff
text: On November 9, 2016, we completed the Spinoff of our Lamb Weston business. As of such date, we did not beneficially own any equity interest in Lamb Weston and no longer consolidated Lamb Weston into our financial results. The business results were previously reported in the Commercial segment. We reflected the results of this business as discontinued operations for all periods presented.
text: The summary comparative financial results of the Lamb Weston business through the date of the Spinoff, included within discontinued operations, were as follows:
text: During fiscal 2017, we incurred $74.8 million of expenses in connection with the Spinoff primarily related to professional fees and contract services associated with preparation of regulatory filings and separation activities. These expenses are reflected in income from discontinued operations. During fiscal 2019 and 2018, we recognized income tax expense of $2.8 million and an income tax benefit of $14.5 million, respectively, due to adjustments of the estimated deductibility of these costs.
text: In connection with the Spinoff, total assets of $2.28 billion and total liabilities of $2.98 billion (including debt of $2.46 billion) were transferred to Lamb Weston. As part of the consideration for the Spinoff, the Company received a cash payment from Lamb Weston in the amount of $823.5 million. See Note 4 for discussion of the debt-for-debt exchange related to the Spinoff.
text: We entered into a transition services agreement in connection with the Lamb Weston Spinoff and recognized $2.2 million and $4.2 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.

Table:
2019
2018
2017
Net sales
$—
$—
$1,407.9
Income (loss) from discontinued operations before income taxes and equity method investment earnings
$—
$(0.3)
$172.3
Income (loss) before income taxes and equity method investment earnings
—
(0.3)
172.3
Income tax expense (benefit)
2.8
(14.6)
87.5
Equity method investment earnings
—
—
15.9
Income (loss) from discontinued operations, net of tax .
(2.8)
14.3
100.7
Less: Net income attributable to noncontrolling interests .
—
—
6.8
Net income (loss) from discontinued operations attributable to Conagra Brands, Inc
$(2.8)
$14.3
$93.9

Questions:
text: Item 14. Principal Accountant Fees and Services
text: Fees For Professional Audit Services
text: The following is a summary of fees billed by the Company’s independent registered public accountants, PricewaterhouseCoopers LLP, for the years ended December 31, 2019 and 2018:
text: (1) Represents the aggregate fees billed for the audit of the Company’s financial statements, review of the financial statements included in the Company’s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years.
text: (2)  Represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under “audit fees.”
text: (3)  Represents the aggregate fees billed for tax compliance, advice and planning.
text: (4)  Represents the aggregate fees billed for all products and services provided that are not included under “audit fees,” “audit-related fees” or “tax fees.”

Table:
Fiscal Year
Fiscal Year
2019
2018
Audit Fees(1)
$1,925,000
$1,956,000
Audit-Related Fees(2)
—
14,000
Tax Fees(3)
—
—
All Other Fees(4)
222,000
157,000
Total Fees
$2,147,000
$2,127,000

Questions:
question: What are the audit fees for the fiscal year 2018 and 2019, respectively?
answer: $1,956,000
$1,925,000
question: What is the proportion of audit fees and audit-related fees over total fees in the fiscal year 2018?
answer: 0.93
derivation: (1,956,000+14,000)/2,127,000 
question: What is the percentage change of audit fees from 2018 to 2019?
answer: -1.58
derivation: (1,925,000-1,956,000)/1,956,000 
scale: percent
question: What is the ratio of total fees in 2019 to total fees in 2018?
answer: 1.01
derivation: 2,147,000/2,127,000
text: 8. Earnings Per Share
text: Basic earnings per share is computed in accordance with ASC 260, Earnings per Share, based on weighted average outstanding common shares. Diluted earnings per share is computed based on basic weighted average outstanding common shares adjusted for the dilutive effect of stock options, RSUs, and certain contingently issuable shares for which performance targets have been achieved.
text: The following table reconciles the weighted average share amounts used to compute both basic and diluted earnings per share (in thousands):
text: The diluted earnings per share computation excludes 1.8 million, 2.2 million, and 3.9 million options to purchase shares, RSUs, and contingently issuable shares during the years ended December 31, 2019, 2018, and 2017, respectively, as their effect would be antidilutive.
text: Common stock outstanding as of December 31, 2019 and 2018, was 115,986,352 and 116,123,361, respectively.

Table:
Years Ended December 31,
2019
2018
2017
Weighted average shares outstanding:
Basic weighted average shares outstanding
116,175
116,057
118,059
Add: Dilutive effect of stock options, RSUs, and contingently issuable
shares
2,396
1,575
1,385
Diluted weighted average shares outstanding
118,571
117,632
119,444

Questions:
question: What was the percentage change in Diluted weighted average shares outstanding between 2018 and 2019?
answer: 0.8
derivation: (118,571-117,632)/117,632
scale: percent
text: BOOKINGS
text: The following table shows new orders levels for 2019 and the backlog for 2018:
text: The backlog includes orders for which purchase orders or letters of intent have been accepted, typically for up to one year. Historically, orders have been subject to cancellation or rescheduling by customers. In addition, orders have been subject to price negotiations and changes in specifications as a result of changes in customers’ requirements. Due to possible customer changes in delivery schedules and requirements, and to cancellations of orders, our backlog at any particular date is not necessarily indicative of actual sales for any subsequent period.
text: For the year in total, our new bookings increased by 24% in 2019 to €1,170 million, excluding the proceeds from the settlements. The book-to-bill, as measured by orders divided by revenue, was 1.0 in 2019. Equipment bookings were led by the foundry segment, followed by logic and memory. Bookings strengthened in the course of the year, excluding the settlement gains, from €235 million in the first quarter to €270 million in the second quarter, €292 million in the third quarter and finished at a new record high of €373 million in the fourth quarter. We also finished the year with a record high order backlog of €351 million, an increase of 16% compared to the end of 2018.

Table:
Year ended December 31,
(EUR million)
2018
2019
% Change
Backlog at the beginning of the year
176.3
301.5
71%
New orders
942.1
1,328.9
41%
Revenue
(818.1)
(1,283.9)
57%
FX-effect
6.3
4.7
Adjustment IFRS 15
(5.1)
–
Backlog as per reporting date
301.5
351.2
16%
Book-to-bill ratio (new orders divided by net sales)
1.2
1.0

Questions:
question: What is the % change in Backlog at the beginning of the year from 2018 to 2019?
answer: 71%
question: What is the average Backlog at the beginning of the year for both 2018 and 2019?
answer: 238.9
derivation: (176.3+301.5)/2
scale: million
text: 2 Alternative performance measures continued
text: Return on capital employed (ROCE)
text: ROCE measures effective management of fixed assets and working capital relative to the profitability of the business. It is calculated as adjusted operating profit divided by average capital employed. More information on ROCE can be found in the Capital Employed and ROCE sections of the Financial Review on page 57.
text: An analysis of the components is as follows:

Table:
2019
2018
£m
£m
Property, plant and equipment
251.2
230.8
Right-of-use assets (IFRS 16)
40.8
–
Prepayments
0.9
6.2
Inventories
185.9
160.6
Trade receivables
240.7
245.1
Other current assets
35.3
32.9
Tax recoverable
8.4
4.6
Trade, other payables and current provisions
(178.3)
(172.0)
Current tax payable
(26.7)
(23.7)
Capital employed
558.2
484.5
Average capital employed
521.4
482.2
Average capital employed (excluding IFRS 16)
501.0
482.2
Operating profit
245.0
299.1
Adjustments (see adjusted operating profit on page 160)
37.7
(34.2)
Adjusted operating profit
282.7
264.9
Adjusted operating profit (excluding IFRS 16)
281.4
264.9
Return on capital employed
54.2%
54.9%
Return on capital employed (excluding IFRS 16)
56.2%
54.9%

Questions:
question: What are the components factored in when calculating the adjusted operating profit?
answer: Operating profit
Adjustments
question: In which year was the amount of other current assets larger?
answer: 2019
derivation: 35.3>32.9
question: What was the change in the adjusted operating profit in 2019 from 2018?
answer: 17.8
derivation: 282.7-264.9
scale: million
question: What was the percentage change in the adjusted operating profit in 2019 from 2018?
answer: 6.72
derivation: (282.7-264.9)/264.9
scale: percent
text: Uncertain Tax Positions
text: As of June 30, 2019, 2018, and 2017, we had accrued interest expense related to uncertain tax positions of $3.4 billion, $3.0 billion, and $2.3 billion, respectively, net of income tax benefits. The provision for (benefit from) income taxes for fiscal years 2019, 2018, and 2017 included interest expense related to uncertain tax positions of $515 million, $688 million, and $399 million, respectively, net of income tax benefits.
text: The aggregate changes in the gross unrecognized tax benefits related to uncertain tax positions were as follows:
text: We settled a portion of the Internal Revenue Service (“IRS”) audit for tax years 2004 to 2006 in fiscal year 2011. In February 2012, the IRS withdrew its 2011 Revenue Agents Report related to unresolved issues for tax years 2004 to 2006 and reopened the audit phase of the examination. We also settled a portion of the IRS audit for tax years 2007 to 2009 in fiscal year 2016, and a portion of the IRS audit for tax years 2010 to 2013 in fiscal year 2018. We remain under audit for tax years 2004 to 2013. We expect the IRS to begin an examination of tax years 2014 to 2017 within the next 12 months.
text: As of June 30, 2019, the primary unresolved issues for the IRS audits relate to transfer pricing, which could have a material impact on our consolidated financial statements when the matters are resolved. We believe our allowances for income tax contingencies are adequate. We have not received a proposed assessment for the unresolved issues and do not expect a final resolution of these issues in the next 12 months. Based on the information currently available, we do not anticipate a significant increase or decrease to our tax contingencies for these issues within the next 12 months.
text: We are subject to income tax in many jurisdictions outside the U.S. Our operations in certain jurisdictions remain subject to examination for tax years 1996 to 2018, some of which are currently under audit by local tax authorities. The resolution of each of these audits is not expected to be material to our consolidated financial statements.

Table:
(In millions)
Year Ended June 30,
2019
2018
2017
Beginning unrecognized tax benefits
$ 11,961
$ 11,737
$ 10,164
Decreases related to settlements
(316)
(193)
(4)
Increases for tax positions related to the current year
2,106
1,445
1,277
Increases for tax positions related to prior years
508
151
397
Decreases for tax positions related to prior years
(1,113)
(1,176)
(49)
Decreases due to lapsed statutes of limitations
0
(3)
(48)
Ending unrecognized tax benefits
$  13,146
$  11,961
$  11,737

Questions:
question: How many years between 2017 and 2019 had ending unrecognized tax benefits of over $12,000 million?
answer: 1
derivation: 13,146
question: How many years between 2017 and 2019 had Increases for tax positions related to prior years that were greater than 100million?
answer: 3
derivation: 508##151##397
question: Which of the 3 years had the highest ending unrecognized tax benefits?
answer: 2019
derivation: 13,146 > 11,961 > 11,737
text: Cash Flows
text: Our cash flows from operations are significantly impacted by timing of invoicing and collections of accounts receivable and annual bonus payments, as well as payments of payroll, payroll taxes, and other taxes.
text: We expect that we will continue to generate positive cash flows from operations on an annual basis, although this may fluctuate significantly on a quarterly basis. In particular, we typically use more cash during the first fiscal quarter ended October 31, as we generally pay cash bonuses to our employees for the prior fiscal year during that period and pay seasonally higher sales commissions from increased customer orders booked in our fourth fiscal quarter.
text: We believe that our existing cash and cash equivalents and sources of liquidity will be sufficient to fund our operations for at least the next 12 months. Our future capital requirements will depend on many factors, including our rate of revenue growth, the expansion of our sales and marketing activities, the timing and extent of our spending to support our research and development efforts, investments in cloud infrastructure and operating costs, and expansion into other markets.
text: We also may invest in or acquire complementary businesses, applications, or technologies, which may require the use of significant cash resources and/or additional financing. The following summary of cash flows for the periods indicated has been derived from our consolidated financial statements included elsewhere in this Annual Report on Form 10-K (in thousands):

Table:
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used in investing activities
$(301,433)
$(537,584)
Net cash provided by financing activities
$3,954
$573,000

Questions:
text: Consolidated Revenues
text: Consolidated revenues increased $1.0 billion, or 0.8%, during 2019 compared to 2018, primarily due to an increase in revenues at our Consumer segment, partially offset by decreases in revenues at our Business segment and Corporate and other.
text: Revenues for our segments are discussed separately below under the heading “Segment Results of Operations.”
text: Corporate and other revenues decreased $124 million, or 1.2%, during 2019 compared to 2018, primarily due to a decrease of $232 million in revenues within Verizon Media.

Table:
(dollars in millions) Increase/(Decrease)
Years Ended December 31,
2019
2018
2019 vs. 2018
Consumer
$ 91,056
$ 89,762
$ 1,294
1.4%
Business 
31,443
31,534
(91)
(0.3)
Corporate and other 
9,812
9,936
(124)
(1.2)
Eliminations 
(443)
(369)
(74)
20.1
Consolidated Revenues
$131,868
$130,863
$ 1,005
0.8

Questions:
text: NOTE 10. EARNINGS PER SHARE
text: The following table reflects the reconciliation between basic and diluted earnings per share.
text: Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.

Table:
Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: What is the net income as at June 30, 2019?
answer: $271,885
question: What is the average net income for 2018 and 2019?
answer: 318459.5
derivation: (271,885+365,034)/2
question: What is the average basic earnings per share for 2018 and 2019?
answer: 4.12
derivation: (3.52+4.73)/2
question: What is the average basic earnings per share for 2017 and 2018?
answer: 3.84
derivation: (4.73+2.95)/2
text: The total remuneration of the Group’s auditors, PricewaterhouseCoopers LLP and other member firms of PricewaterhouseCoopers International Limited, for services provided to the Group during the year ended 31 March 2019 is analysed below
text: Notes: 1 Fees during the implementation phase of new accounting standards, notably preparations for IFRS 15 “Revenue from Contracts with Customers” in the year ended 31 March 2018 and preparations for IFRS 16 “Leases” in the year ended 31 March 2019.
text: 2 Relates to fees for statutory and regulatory filings during the year. In addition, the amount for the year ended 31 March 2018 includes non-recurring fees that were incurred during the preparations for a potential IPO of Vodafone New Zealand and the merger of Vodafone India and Idea Cellular. The amount for the year ended 31 March 2017 primarily arose from work on regulatory filings prepared in anticipation of a potential IPO of Vodafone India that was under consideration prior to the agreement for the merger of Vodafone India and Idea Cellular.
text: A description of the work performed by the Audit and Risk Committee in order to safeguard auditor independence when non-audit services are provided is set out in the Audit and Risk Committee report on pages 71 to 76.

Table:
2019
2018
2017
€m
€m
€m
Parent company
2
2
2
Subsidiaries
14
14
13
Subsidiaries – new accounting standards1
1
5
1
Audit fees:
17
21
16
Audit-related fees2
2
5
4
Non-audit fees:
2
5
4
Total fees
19
26
20

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: What information does the table show?
answer: The total remuneration of the Group’s auditors, PricewaterhouseCoopers LLP and other member firms of PricewaterhouseCoopers International Limited, for services provided to the Group during the year ended 31 March 2019
question: How much is the 2019 audit fees ?
answer: 17
scale: million
question: What is the average audit fees for 2018 and 2019?
answer: 19
derivation: (17+21)/2
scale: million
question: What is the average total fees for 2018 and 2019?
answer: 22.5
derivation: (19+26)/2
scale: million
question: What is the difference between the average audit fees and the average total fees for 2018 and 2019?
answer: -3.5
derivation: [(17+21)/2] - [(19+26)/2]
scale: million