tokbokki/tatqa_dataset_filter huggingface dataset:
text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 10. OTHER NON-CURRENT LIABILITIES
text: Other non-current liabilities consisted of the following:
text: The reduction in Deferred rent liability is a result of the Company’s adoption of the new lease accounting standard.

Table:
As of
December 31, 2019
December 31, 2018
Deferred rent liability
$—
$506.7
Unearned revenue
525.9
504.6
Other miscellaneous liabilities
411.1
253.8
Other non-current liabilities
$937.0
$1,265.1

Questions:
question: What was the percentage change between other non-current liabilities between 2018 and 2019?
answer: -25.93
derivation: ($937.0-$1,265.1)/$1,265.1
scale: percent
text: Patents and Intangible Assets
text: The Company owns or possesses licenses to use its patents. The costs of maintaining the patents are expensed as incurred.
text: The Company and Finjan Blue entered into a Patent Assignment and Support Agreement (the “Patent Assignment Agreement”) with IBM effective as of August 24, 2017 (see "Note 7 - Commitments and Contingencies"). Pursuant to the Patent Assignment Agreement, Finjan Blue acquired select IBM patents in the security sector. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the Patent Assignment and Support Agreement should be amortized over the four-year term of the agreement.
text: On May 15, 2018, Finjan Blue, entered into a second agreement with IBM (the “May 2018 Patent Assignment Agreement”). Pursuant to the May 2018 Patent Assignment Agreement, Finjan Blue acquired 56 select issued and pending IBM patents in the security sector. The terms of the May 2018 Patent Assignment Agreement are confidential. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the May 2018 Patent Assignment Agreement should be amortized over five years as the covenants between the parties are effective for that period.
text: Management did not identify any triggering events which would have necessitated an impairment change.
text: The components of these intangible assets are as follows:
text: Amortization expense for the years ended December 31, 2019, 2018 and 2017 was approximately $2.0 million, $1.8 million, and $0.8 million, respectively.

Table:
As of December 31,
2019
2018
(in thousands)
Patents
$26,069
$26,069
Less accumulated amortization
(22,517)
(20,562)
Intangible assets, net
$3,552
$5,507

Questions:
question: What are the respective values of patents in 2019 and 2018?
answer: $26,069
$26,069
scale: thousand
question: What are the respective values of accumulated patent amortization in 2019 and 2018?
answer: 22,517
20,562
scale: thousand
question: What are the respective values of net intangible assets in 2019 and 2018?
answer: $3,552
$5,507
scale: thousand
question: What is the percentage change in the value of patents between 2018 and 2019?
answer: 0
derivation: (26,069 - 26,069)/26,069 
scale: percent
question: What is the percentage change in the value of net intangible assets between 2018 and 2019?
answer: -35.5
derivation: (3,552 - 5,507)/5,507 
scale: percent
question: What is the change in net intangible assets between 2018 and 2019?
answer: 1955
derivation: 5,507-3,552
scale: thousand
text: iv) Shareholding Pattern of top ten shareholders (other than Directors, Promoters and holder of GDRs and ADRs):
text: * The shares of the Company are traded on daily basis and hence the datewise increase/decrease in shareholding is not indicated. Shareholding is consolidated based on permanent account number (PAN) of the shareholder.

Table:
Top Ten Shareholders*
Shareholding at the beginning of the year April 1, 2018
Cumulative shareholding at end of the year March 31, 2019
No. of shares
% of total shares of the Company
No. of shares
% of total shares of the Company
1. Life Insurance Corporation of India
75,384,947
3.9
152,493,927
4.1
2. SBI Mutual Fund
7,056,720
0.4
21,680,561
0.6
3. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund
15,054,489
0.8
19,248,438
0.5
4. Government of Singapore
6,497,754
0.3
18,028,475
0.5
5.Oppenheimer Developing Markets Fund
7,996,009
0.4
16,731,906
0.5
6.ICICI Prudential Life Insurance Company Ltd
3,886,141
0.2
16,139,316
0.4
7.Axis Mutual Fund Trustee Limited
4,055,256
0.2
15,244,614
0.4
8.Abu Dhabi Investment Authority
6,296,384
0.3
15,036,984
0.4
9. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds
7,595,080
0.4
14,112,213
0.4
10. Vanguard Total International Stock Index Fund
6,179,273
0.3
13,978,944
0.4

Questions:
question: Based on the percentage shareholding of Life Insurance Corporation of India, what is the total number of shares outstanding at the beginning of the year, April 1 2018?
answer: 1932947358.97
derivation: 75,384,947/3.9% 
question: At end of the year March 31 2019, what is the total cumulative percentage shareholding of all the top ten shareholders?
answer: 8.2
derivation: 4.1+0.6+0.5+0.5+0.5+0.4+0.4+0.4+0.4+0.4 
scale: percent
question: At end of the year March 31 2019, how many cumulative shares do the top ten shareholders hold in total?
answer: 302695378
derivation: 152,493,927+21,680,561+19,248,438+18,028,475+16,731,906+16,139,316+15,244,614+15,036,984+14,112,213+13,978,944
text: ISU plan
text: The Corporation offers to its executive officers and designated employees an Incentive Share Unit ("ISU") Plan. According to this plan, executive
officers and designated employees periodically receive a given number of ISUs which entitle the participants to receive subordinate voting shares of the Corporation after three years less one day from the date of grant.
text: The number of ISUs is based on the dollar value of the award and the average closing stock price of the Corporation for the previous twelve month period ending August 31. A trust was created for the purpose of purchasing these shares on the stock market in order to protect against stock price fluctuation and the Corporation instructed the trustee to purchase subordinate voting shares of the Corporation on the stock market. These shares are purchased and are held in trust for the participants until they are fully vested.
text: The trust, considered as a special purpose entity, is consolidated in the Corporation’s financial statements with the value of the acquired subordinate voting shares held in trust under the ISU Plan presented in reduction of share capital.
text: Under the ISU Plan, the following ISUs were granted by the Corporation and are outstanding at August 31:
text: A compensation expense of $2,046,000 ($2,461,000 in 2018) was recorded for the year ended August 31, 2019 related to this plan.

Table:
Years ended August 31,
2019
2018
Outstanding, beginning of the year
105,475
101,538
Granted
37,600
47,900
Distributed
(44,470)
(35,892)
Cancelled
(26,780)
(8,071)
Outstanding, end of the year
71,825
105,475

Questions:
question: What was the granted ISUs in 2019?
answer: 37,600
question: What was the increase / (decrease) in the Outstanding, beginning of the year from 2018 to 2019?
answer: 3937
derivation: 105,475 - 101,538
question: What was the average granted from 2018 to 2019?
answer: 42750
derivation: (37,600 + 47,900) / 2
question: What was the average distributed from 2018 to 2019?
answer: -40181
derivation: -(44,470 + 35,892) / 2
text: Adjusted earnings per share
text: Basic adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the weighted average number of shares. Diluted adjusted earnings per share is defined as adjusted profit for the period attributable to equity holders divided by the diluted weighted average number of shares.
text: Basic and diluted EPS calculated on an IFRS profit basis are included in Note 10.

Table:
2019
2018
Profit for the period attributable to equity holders as reported under IFRS (£m)
166.6
223.1
Items excluded from adjusted operating profit disclosed above (£m)
37.7
(34.2)
Tax effects on adjusted items (£m)
(8.5)
(5.0)
Adjusted profit for the period attributable to equity holders (£m)
195.8
183.9
Weighted average shares (million)
73.7
73.6
Basic adjusted earnings per share
265.7p
250.0p
Diluted weighted average shares (million)
73.9
73.8
Diluted adjusted earnings per share
264.9p
249.1p

Questions:
question: What is the Tax effects on adjusted items for 2018 and 2019 respectively?
answer: (5.0)
(8.5)
scale: million
question: In which year was the basic adjusted earnings per share larger?
answer: 2019
derivation: 265.7p>250.0p
question: What was the change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018?
answer: -56.5
derivation: 166.6-223.1
scale: million
question: What was the percentage change in the profit for the period attributable to equity holders as reported under IFRS in 2019 from 2018?
answer: -25.32
derivation: (166.6-223.1)/223.1
scale: percent
text: Accounts Receivable, Net
text: Accounts receivable, net, consisted of the following as of January 31:
text: (1) Autodesk adopted ASU No. 2014-09, “Revenue from Contracts with Customers" regarding Accounting Standards Codification (ASC Topic 606) during the first quarter of fiscal 2019. As such, current year balances are shown under ASC Topic 606 and prior year balances are shown under ASC Topic 605. See Note 1, "Business and Summary of Significant Accounting Policies-Accounting Standards Adopted", of our consolidated financial statements for additional information.
text: Allowances for uncollectible trade receivables are based upon historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with problem accounts.
text: As part of the indirect channel model, Autodesk has a partner incentive program that uses quarterly attainment of monetary rewards to motivate distributors and resellers to achieve mutually agreed upon business goals in a specified time period. A portion of these incentives reduce maintenance and other revenue in the current period. The remainder, which relates to incentives on our Subscription Program, is recorded as a reduction to deferred revenue in the period the subscription transaction is billed and subsequently recognized as a reduction to subscription revenue over the contract period. These incentive balances do not require significant assumptions or judgments. Depending on how the payments are made, the reserves associated with the partner incentive program are treated on the balance sheet as either contra accounts receivable or accounts payable

Table:
(in million)
2019
2018
Trade accounts receivable
$526.6
$469.2
Less: Allowance for doubtful accounts
(2.2)
(2.3)
Product returns reserve
(0.3)
(0.2)
Partner programs and other obligations
(49.8)
(28.5)
Accounts receivable, net (1)
$474.3
$438.2

Questions:
question: What was the amount of trade accounts receivable in 2018?
answer: $469.2
question: What are the total deductions for accounts receivables in 2019?
answer: 52.3
derivation: 526.6-474.3
scale: million
question: What is the difference in net accounts receivable from 2018 to 2019?
answer: 36.1
derivation: 474.3-438.2
scale: million
question: What is the average trade accounts receivable from 2018 to 2019?
answer: 497.9
derivation: (526.6+469.2)/2 
scale: million
text: The following table provides the company’s operating (non-GAAP) earnings for 2019 and 2018. See page 46 for additional information.
text: * 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
text: ** Includes charges of $2.0 billion in 2018 associated with U.S. tax reform.

Table:
($ in millions except per share amounts)
For the year ended December 31:*
2019
2018
Yr.-to-Yr. Percent Change
Net income as reported
$ 9,431
8,728*
8.1%
Income/(loss) from discontinued operations, net of tax
(4)
5
NM
Income from continuing operations
$ 9,435
8,723*
8.2%
Non-operating adjustments (net of tax)
Acquisition-related charges
1,343
649
107.0
Non-operating retirement-related costs/(income)
512
1,248
(58.9)
U.S. tax reform charge
146
2,037
(92.8)
Operating (non-GAAP) earnings
$11,436
$12,657
(9.6)%
Diluted operating (non-GAAP) earnings per share
$ 12.81
$ 13.81
(7.2)%

Questions:
question: What was the U.S. tax reform charge in 2019?
answer: 146
scale: million
question: What was the increase / (decrease) in Net income from 2018 to 2019?
answer: 703
derivation: 9,431 - 8,728
scale: million
question: What was the increase / (decrease) in Income from continuing operations from 2018 to 2019?
answer: 712
derivation: 9,435 - 8,723
scale: million
question: What was the increase / (decrease) in Operating (non-GAAP) earnings from continuing operations from 2018 to 2019?
answer: -1221
derivation: 11,436 - 12,657
scale: million
text: Total Expense for Share-Based Payment
text: Total expense for the share-based payment plans of Executive Board members was determined in accordance with IFRS 2 (Share- Based Payments) and consists exclusively of obligations arising from Executive Board activities.

Table:
€ thousands
2019
2018
Christian Klein (Co-CEO from 10/10/2019)
1,925
442.2
Jennifer Morgan (Co-CEO from 10/10/2019)
2,894
796.1
Robert Enslin (until 4/5/2019)
3,480
727.0
Adaire Fox-Martin
2,667
796.1
Michael Kleinemeier
3,253
914.2
Bernd Leukert (until 3/31/2019)
8,606
775.2
Bill McDermott (CEO until 10/10/2019, Executive Board member until 11/15/2019)
14,689
2,155.8
Luka Mucic
3,391
675.8
Jürgen Müller (from 1/1/2019)
768
-
Stefan Ries
2,646
772.0
Thomas Saueressig (from 11/1/2019)
128
-
Total
44,446.5
8,054.4

Questions:
question: What was the change in the expense for share-based payment for  Stefan Ries  in 2019 from 2018?
answer: 1874
derivation:  2,646 - 772.0 
scale: thousand
question: What was the average total expense for share-based payment for  Stefan Ries  in 2018 and 2019?
answer: 1709
derivation:  (2,646 + 772.0)/2 
scale: thousand
text: Stock Options
text: Additional information related to our stock options is summarized below (in millions):

Table:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Intrinsic value of exercises
$ 31
$ 37
$ 26
Proceeds received from exercises
$ 25
$ 88
$ 60
Fair value of options vested
$ 2
$ 8
$ 15

Questions:
text: 4.2 Equity (continued)
text: Share buy-back
text: A buy-back is the purchase by a company of its existing shares. Refer to note 4.3 for further details.
text: Share-based payment reserve
text: This reserve records the value of shares under the Long Term Incentive Plan, and historical Employee and CEO Share Option plans offered to the CEO, Executives and employees as part of their remuneration. Refer to note 5.2 for further details of these plans.
text: Business combination reserve
text: The internal group restructure performed in the 2007 financial year, which interposed the holding company, iSelect Limited, into the consolidated group was exempted by AASB 3 Business Combinations as it precludes entities or businesses under common control. The carry-over basis method of accounting was used for the restructuring of the iSelect Group. As such, the assets and liabilities were reflected at their carrying amounts. No adjustments were made to reflect fair values, or recognise any new assets or liabilities. No goodwill was recognised as a result of the combination and any difference between the consideration paid and the ‘equity’ acquired was reflected within equity as an equity reserve titled “Business Combination Reserve”.
text: Foreign currency translation reserve
text: Refer to Note 1.5 for further details.

Table:
CONSOLIDATED
2019 $’000
2018 $’000
Reserves
Share-based payment reserve
3,960
3,198
Business combination reserve
5,571
5,571
Foreign currency translation reserve
(12)
(24)
9,519
8,745

Questions:
question: In which year is the share-based payment reserve higher?
answer: 2019
derivation: Find the year with the higiher share-based payment reserve
question: What is the change in the Business combination reserve between 2018 and 2019?
answer: 0
derivation: 5,571-5,571
scale: thousand
question: What is the percentage change in the total reserves from 2018 to 2019?
answer: 8.85
derivation: (9,519-8,745)/8,745
scale: percent
text: Stock repurchases
text: (1) On March 15, 2019, the Company announced that the Board of Directors extended the expiration date of the current stock repurchase program to June 30, 2020 and increased the amount of common stock the Company is authorized to repurchase by $60 million.

Table:
2019
2018
2017
(in thousands)
Shares
Amount
Shares
Amount
Shares
Amount
January 1,
$6,620
$34,892
$39,385
Authorizations (1)
$60,000
$27,003
$ -
Repurchases
(333)
$(21,136)
(1,001)
$(55,275)
(99)
$(4,493)
December 31,
$45,484
$6,620
$34,892

Questions:
text: The following tabl e reconciles total operating segment revenues to total revenues as well as total operating segment margin to income before provision for income taxes:
text: (1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.

Table:
Year Ended May 31,
(in millions)
2019
2018
2017
Total revenues for operating segments
$39,526
$39,430
$37,963
Cloud and license revenues (1)
(20)
(47)
(171)
Total revenues
$39,506
$39,383
$37,792
Total margin for operating segments
$23,981
$23,857
$23,208
Cloud and license revenues (1)
(20)
(47)
(171)
research and development
(6,026)
(6,084)
(6,153)
General and administrative
(1,265)
(1,282)
(1,172)
Amortization of intangible assets
(1,689)
(1,620)
(1,451)
Acquisition related and other
(44)
(52)
(103)
restructuring
(443)
(588)
(463)
Stock-based compensation for operating segments
(518)
(505)
(415)
Expense allocations and other, net
(441)
(415)
(367)
Interest expense
(2,082)
(2,025)
(1,798)
Non-operating income, net
815
1,185
565
Income before provision for income taxes
$12,268
$12,424
$11,680

Questions:
question: How much was the research and development and restructuring expenses in 2019?
answer: 6469
derivation: 6,026+443 
scale: million
question: How much was the percentage change in total revenues from 2017 to 2019?
answer: 4.54
derivation: (39,506-37,792)/37,792 
scale: percent
question: How much more was spent on interest expense than on stock-based compensation for operating segments in 2018?
answer: 1520
derivation: 2,025-505 
scale: million
question: Which month was the financial year end?
answer: May
question: What was the amortization of intangible assets for 2019 and 2017?
answer: 1,689
1,451
scale: million
text: (c) Additional Segment Information
text: The majority of our assets as of July 27, 2019 and July 28, 2018 were attributable to our U.S. operations. In fiscal 2019, 2018, and 2017, no single customer accounted for 10% or more of revenue.
text: Property and equipment information is based on the physical location of the assets. The following table presents property and equipment information for geographic areas (in millions):

Table:
July 27, 2019
July 28, 2018
July 29, 2017
Property and equipment, net:
United States
$2,266
$2,487
$2,711
International
523
519
611
Total
$2,789
$3,006
$3,322

Questions:
text: 15. Revenue from Contracts with Customers
text: Impact of Adopting Topic 606
text: The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):

Table:
Fiscal Year Ended
September 28, 2019
As Reported
Adjustments due to Topic 606
September 28, 2019
As Adjusted - Without
Adoption of Topic 606
Net sales
$3,164,434
$14,880
$3,149,554
Cost of sales
2,872,596
12,934
2,859,662
       Gross profit
291,838
1,946
289,892
       Operating income
142,055
1,946
140,109
       Income before income taxes
125,955
1,946
124,009
Income tax expense
17,339
440
16,899
           Net income
$108,616
$1,506
$107,110

Questions:
text: 5. Goodwill and Purchased Intangible Assets
text: (a) Goodwill
text: The following tables present the goodwill allocated to our reportable segments as of July 27, 2019 and July 28, 2018, as well as the changes to goodwill during fiscal 2019 and 2018 (in millions):
text: “Other” in the tables above primarily consists of foreign currency translation as well as immaterial purchase accounting adjustments.

Table:
Balance at July 28, 2018
Acquisitions & Divestitures
Other
Balance at July 27, 2019
Americas
$19,998
$1,240
$(118)
$21,120
EMEA
7,529
486
(38)
7,977
APJC
4,179
274
(21)
4,432
Total
$31,706
$2,000
$(177)
$33,529

Questions:
text: 5. Software Development and Intellectual Property Licenses
text: The following table summarizes the components of our capitalized software development costs (amounts in millions):
text: As of both December 31, 2019 and December 31, 2018, capitalized intellectual property licenses were not material.

Table:
At December 31,
2019
2018
Internally-developed software costs
$345
$291
Payments made to third-party software developers
31
38
Total software development costs
$376
$329

Questions:
question: What was the percentage change in total software development costs between 2018 and 2019?
answer: 14.29
derivation: ($376-$329)/$329
scale: percent