Ayushnangia/finbench-data huggingface dataset:
Table:
(In millions)
Year Ended June 30,
2019
2018
2017
Balance, beginning of period
$   397
$  361
$  409
Charged to costs and other
153
134
58
Write-offs
(116)
(98)
(106)
Balance, end of period
$ 434
$  397
$  361

text: Contract Balances
text: Timing of revenue recognition may differ from the timing of invoicing to customers. We record a receivable when revenue is recognized prior to invoicing, or unearned revenue when revenue is recognized subsequent to invoicing. For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period. We record a receivable related to revenue recognized for multi-year on-premises licenses as we have an unconditional right to invoice and receive payment in the future related to those licenses.
text: As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively, and is included in other long-term assets in our consolidated balance sheets.
text: The allowance for doubtful accounts reflects our best estimate of probable losses inherent in the accounts receivable balance. We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
text: Activity in the allowance for doubtful accounts was as follows:

Questions and answers:
question: When are multi-year agreement customers invoiced?
answer: For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period.
question: How does the company determine the allowance for doubtful accounts?
answer: We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
question: How much was the long-term accounts receivable, net of allowance for doubtful accounts, as of June 30, 2018?
answer: As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively
question: What was the change in the balance for 2019?
answer: 37
derivation: 434-397
scale: million
question: What was the average balance at the end of the period over the 3 year period from 2017 to 2019?
answer: 397.33
derivation: (434+397+361)/(2019-2017+1) 
scale: million
question: What was the % change in the balance, beginning of the period from 2018 to 2019?
answer: 9.97
derivation: ((397-361)/361) * 100
scale: percent
Table:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Current:
Federal
$ 26
$ 764
$ 22
State
27
10
3
Foreign
49
39
41
Total current
102
813
66
Deferred:
Federal
35
239
61
State
(6 )
27
17
Foreign
(32 )
4
(4 )
Total deferred
(3 )
270
74
Provision for income taxes
$ 99
$ 1,083
$ 140

text: 14. Income Taxes
text: The provision for income taxes consists of the following (in millions):

Questions and answers:
question: Which years does the table provide information for?
answer: 2019
2018
2017
question: What was the Current Federal provision for income tax in 2019?
answer: 26
scale: million
question: What was the Current State provision for income tax in 2017?
answer: 3
scale: million
question: How many years did current foreign provision for income tax exceed $40 million?
answer: 2
derivation: 2019##2017
question: What was the change in total current provision for income tax between 2017 and 2018?
answer: 747
derivation: 813-66
scale: million
question: What was the total percentage change in the provision for income taxes between 2017 and 2019?
answer: -29.29
derivation: ((99-140)/140) * 100
scale: percent
Table:
2019
2018
United States
Foreign
United States
Foreign
(in millions)
Projected benefit obligation
$55.3
$44.0
$50.8
$39.1
Accumulated benefit obligation
53.2
39.9
48.6
35.6
Fair value of plan assets
—
1.6
—
1.4

text: The accumulated benefit obligation for the United States defined benefit pension plans was $198.2 million and $172.8 million at December 31, 2019 and 2018, respectively. The accumulated benefit obligation for foreign defined benefit pension plans was $39.9 million and $35.6 million at December 31, 2019 and 2018, respectively.
text: Information for pension plans with an accumulated benefit obligation in excess of plan assets as of December 31:

Questions and answers:
question: What was the  accumulated benefit obligation for the United States defined benefit pension plans in 2019?
answer: $198.2 million
question: In which years is information of the accumulated benefit obligation provided?
answer: 2019
2018
question: In which regions is information of the accumulated benefit obligation provided?
answer: United States
Foreign
question: In which year was the accumulated benefit obligation for foreign defined benefit pension plans larger?
answer: 2019
derivation: 39.9>35.6
question: What was the change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
answer: 4.3
derivation: 39.9-35.6
scale: million
question: What was the percentage change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
answer: 12.08
derivation: ((39.9-35.6)/35.6) * 100
scale: percent
Table:
2019
2018
$ million
$ million
Non-current assets1
Americas
196.9
184.6
Asia Pacific
7.4
4.4
Europe, Middle East and Africa
11.5
5.1
215.8
194.1

text: 3. Operating segments continued
text: Note
text: 1. Non-current assets excludes trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset.
text: Europe, Middle East and Africa includes United Kingdom non-current assets of $6.9 million (2018 $2.0 million). Americas includes United States non-current assets of $182.4 million (2018 $171.1 million).

Questions and answers:
question: What do non-current assets exclude?
answer: trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset
question: What do the non-current assets under America in 2019 include?
answer: United States non-current assets of $182.4 million
question: Where are the operating segments for non-current assets in the table?
answer: Americas
Asia Pacific
Europe, Middle East and Africa
question: In which year was the amount of non-current assets in Asia Pacific larger?
answer: 2019
derivation: 7.4>4.4
question: What was the non-current assets of United Kingdom as a percentage of the total amount in Europe, Middle East and Africa in 2019?
answer: 60
derivation: (6.9/11.5) * 100
scale: percent
question: What was the percentage change in non-current assets in Asia Pacific?
answer: 68.18
derivation: ((7.4-4.4)/4.4) * 100
scale: percent
Table:
All figures in USD ‘000 
2019
2018
Accrued Interest  
163
1,598
Accrued Expenses  
11,569
7,362
Settlement Deferred Compensation Liabilities  
3,830
-
Total as of December 31,  
15,562
8,960

text: 12. ACCRUED LIABILITIES
text: The settlement of the deferred compensation liabilities includes the settlement with our former CFO and Executive Vice President that is payable within March 31, 2020 and payroll taxes related to this settlement and the settlement of the Executive Pension Plan with our Chairman, President & CEO. We refer to note 7 for further information.

Questions and answers:
question: What are the respective accrued interest in 2018 and 2019?
answer: 1,598
163
scale: thousand
question: What are the respective accrued expense in 2018 and 2019?
answer: 7,362
11,569
scale: thousand
question: What are the respective total accrued liabilities in 2018 and 2019?
answer: 8,960
15,562
scale: thousand
question: What is the total accrued liabilities in 2018 and 2019?
answer: 24522
derivation: (8,960 + 15,562) 
scale: thousand
question: What is the average total accrued liabilities in 2018 and 2019?
answer: 12261
derivation: (8,960 + 15,562)/2 
scale: thousand
question: What is the percentage change in total accrued liabilities in 2018 and 2019?
answer: 73.68
derivation: ((15,562 - 8,960)/8,960 ) * 100
scale: percent
Table:
INTERNAL CREDIT RISK RATING
July 27, 2019
1 to 4
5 to 6
7 and Higher
Total
Lease receivables
$1,204
$991
$35
$2,230
Loan receivables
3,367
1,920
151
5,438
Financed service contracts
1,413
939
17
2,369
Total
$5,984
$3,850
$203
$10,037

text: (b) Credit Quality of Financing Receivables
text: Gross receivables, excluding residual value, less unearned income categorized by our internal credit risk rating as of July 27, 2019 and July 28, 2018 are summarized as follows (in millions):
text: We determine the adequacy of our allowance for credit loss by assessing the risks and losses inherent in our financing receivables by portfolio segment. The portfolio segment is based on the types of financing offered by us to our customers, which consist of the following: lease receivables, loan receivables, and financed service contracts.
text: Our internal credit risk ratings of 1 through 4 correspond to investment-grade ratings, while credit risk ratings of 5 and 6 correspond to non-investment grade ratings. Credit risk ratings of 7 and higher correspond to substandard ratings.

Questions and answers:
question: How did the company determine the adequacy for their allowance for credit loss?
answer: assessing the risks and losses inherent in our financing receivables by portfolio segment.
question: What does the company's credit risk rating of 7 and higher refer to?
answer: substandard ratings
question: What was the total gross receivables for credit ratings 1 to 4 in 2019?
answer: 5,984
scale: million
question: How many gross receivables had a total that exceeded $4,000 million?
answer: 1
derivation: Loan Receivables
question: What was the difference in the total between Loan Receivables and Financed service contracts?
answer: 3069
derivation: 5,438-2,369
scale: million
question: What was the total for lease receivables as a percentage of the total of all gross receivables?
answer: 22.22
derivation: (2,230/10,037) * 100
scale: percent
Table:
Total
Less than 1 year
1-5 years
More than 5 years
Accounts payable
119,712
119,712
—
—
Income tax payable
34,599
34,599
—
—
Accrued expenses and other payables
149,843
149,843
—
—
Lease liabilities
24,261
6,977
14,726
2,558
Pension liabilities
7,734
333
2,544
4,857
Purchase obligations:
Purchase commitments to suppliers
100,694
99,546
1,148
—
Capital expenditure and other commitments
43,692
40,745
2,947
—
Total contractual obligations
480,535
451,755
21,365
7,415

text: Liquidity risk
text: Our policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.
text: Our liquidity needs are affected by many factors, some of which are based on the normal on-going operations of the business, and others that relate to the uncertainties of the global economy and the semiconductor industry. Although our cash requirements fluctuate based on the timing and extent of these factors, we believe that cash generated from operations, together with our principal sources of liquidity are sufficient to satisfy our current requirements, including our expected capital expenditures in 2020.
text: We intend to return cash to our shareholders on a regular basis in the form of dividend payments and, subject to our actual and anticipated liquidity requirements and other relevant factors, share buybacks.
text: The following table summarizes the Company’s contractual and other obligations as at December 31, 2019.
text: Total short-term lines of credit amounted to €150 million at December 31, 2019. The amount outstanding at December 31, 2019 was nil and the undrawn portion totaled €150 million. The standby revolving credit facility of €150 million with a consortium of banks will be available through December 16, 2023.
text: For the majority of purchase commitments, the Company has flexible delivery schedules depending on the market conditions, which allows the Company, to a certain extent, to delay delivery beyond originally planned delivery schedules.

Questions and answers:
question: What is the purpose of the company's policy?
answer: maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business
question: What is the Total short-term lines of credit at the end of 2019?
answer: €150 million
question: What are the time periods for the obligations for the company?
answer: Less than 1 year
1-5 years
More than 5 years
question: What are the components of total contractual obligations that are more than 100,000?
answer: Accounts payable
Accrued expenses and other payables
Purchase commitments to suppliers
derivation: For COL 3 row 2-9 find the values that are >100,000 and the corresponding component in COL2
question: What is  Purchase obligations expressed as a percentage of  Total contractual obligations?
answer: 30.05
derivation: ( (100,694 + 43,692 )/ 480,535 ) * 100
scale: percent
question: What is the component that has the highest obligation for the company in 1-5 years?
answer: Lease liabilities
derivation: For COL 5 row 2-9 find the largest number and the corresponding component in COL2
Table:
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
North America
$2,259
$4,248
$5,513
Europe
179,009
142,688
124,857
Asia
67,468
135,614
91,552
South America
232,394
208,751
212,616
Other
1,319
26,438
28,511
Total
$482,449
$517,739
$463,049

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: Revenue by Geographic Region
text: Vessels operate on a worldwide basis and are not restricted to specific locations. Accordingly, it is not possible to allocate the assets of these operations to specific countries. The total net book value of long-lived assets for dry bulk vessels amounted to $741,347 and $933,784 at December 31, 2019 and 2018, respectively. For the Logistics Business, all long-lived assets are located in South America. The total net book value of long-lived assets for the Logistics Business amounted to $536,342 (including constructions in progress of $4,046, referred to in Note 7) and $556,713 at December 31, 2019 and 2018, respectively. The total net book value of long-lived assets for the Containers Business amounted to at December 31, 2018 $399,979.

Questions and answers:
question: What was the revenue in North America in 2019?
answer: 2,259
scale: thousand
question: What was the total revenue in 2017?
answer: 463,049
scale: thousand
question: Which years does the table provide information for revenue by geographic region?
answer: 2019
2018
2017
question: How many years did total revenue exceed $500,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the revenue from South America between 2017 and 2018?
answer: -3865
derivation: 208,751-212,616
scale: thousand
question: What was the percentage change in the revenue from Other regions between 2018 and 2019?
answer: -95.01
derivation: ((1,319-26,438)/26,438) * 100
scale: percent
Table:
For the years ended April 30,
2019
2018
Basic EPS Shares outstanding (weighted average)
8,916,250
8,841,166
Effect of Dilutive Securities
**
**
Diluted EPS Shares outstanding
9,159,124
8,841,166

text: 4. Earnings per Share
text: Reconciliations of the weighted average shares outstanding for basic and diluted Earnings per Share for the years ended April 30, 2019 and 2018, respectively, were as follows (in thousands):
text: ** For the years ended April 30, 2019 and 2018, dilutive securities are excluded since the inclusion of such shares would be antidilutive due to the net loss for the period. The exercisable shares excluded for 2019 and 2018 are 1,216,000 and 1,259,500, respectively. The effect of dilutive securities for 2019 and 2018 would have been 242,874 and 127,536, respectively.

Questions and answers:
question: What would have been the effect of dilutive securities for 2019 and 2018 respectively?
answer: 242,874
127,536
scale: thousand
question: What is the number of exercisable shares excluded for 2019 and 2018 respectively?
answer: 1,216,000
1,259,500
scale: thousand
question: What is the diluted EPS Shares outstanding for 2019 and 2018 respectively?
answer: 9,159,124
8,841,166
scale: thousand
question: What is the average diluted EPS Shares outstanding for 2018 and 2019?
answer: 9000145
derivation: (9,159,124+8,841,166)/2
scale: thousand
question: What is the difference in Basic EPS Shares outstanding between 2018 and 2019?
answer: 75084
derivation: 8,916,250-8,841,166
scale: thousand
question: What is the total number of exercisable shares excluded for 2019 and 2018 altogether?
answer: 2475500
derivation: 1,216,000+1,259,500
scale: thousand
Table:
December 31,
2019
2018
Parts and raw materials
$134,816
$76,647
Work in process
10,269
6,644
Finished goods
84,934
14,696
Total
$230,019
$97,987

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 10. INVENTORIES
text: Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

Questions and answers:
question: What were the inventories of work in progress in 2018?
answer: 6,644
scale: thousand
question: What were the inventories of Parts and raw materials in 2019?
answer: $134,816
scale: thousand
question: What was the change in inventories of finished goods between 2018 and 2019?
answer: 70238
derivation: 84,934-14,696
scale: thousand
question: What was the change in inventories of work in progress between 2018 and 2019?
answer: 3625
derivation: 10,269-6,644
scale: thousand
question: What was the percentage change in total inventories between 2018 and 2019?
answer: 134.74
derivation: (($230,019-$97,987)/97,987) * 100
scale: percent
question: How were the company's inventories valued?
answer: at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis.
Table:
Company - 2018
Provisions
Others
Total
Deferred tax assets
S$ Mil
S$ Mil
S$ Mil
Balance as at 1 April 2017
0.3
2.8
3.1
Effects of adoption of SFRS(I) 15
-
(1.0)
(1.0)
Balance as at 1 April 2017, restated
0.3
1.8
2.1
Credited to income statement
0.2
9.0
9.2
Balance as at 31 March 2018
0.5
10.8
11.3
Accelerated tax
Company - 2018
depreciation
Total
Deferred tax liabilities
S$ Mil
S$ Mil
Balance as at 1 April 2017
(285.3)
(285.3)
Effects of adoption of SFRS(I) 1
10.2
10.2

text: Notes: (1) TWDV – Tax written down value
text: (2) NBV – Net book value
text: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Questions and answers:
question: When is it allowed to offset deferred tax assets and liabilities?
answer: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
question: What are the 2 main items measured in this table?
answer: Deferred tax assets
Deferred tax liabilities
question: What does TWDV mean?
answer: Tax written down value
question: How many factors were there that gave rise to Deferred tax assets in 2018?
answer: 2
derivation: Provisions##Others
question: How many % does provisions make up out of the total deferred tax assets?
answer: 4.42
derivation: (0.5/11.3 ) * 100
scale: percent
question: Which factor contributed the most significantly to deferred tax assets?
answer: Others
derivation: 10.8 > 0.5
Table:
Year Ended December 31,
Change
2019
2018
$
%
(dollars in thousands)
Research and development
$ 50,024
$ 41,305
$ 8,719
21.1%
% of revenue
25%
28%

text: Research and Development Expense
text: Research and development expense increased by $8.7 million in 2019 compared to 2018. The increase was primarily due to a $5.4 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 229 employees as of December 31, 2018 to 252 employees as of December 31, 2019, a $1.3 million increase in hosting and software related cost to support research and development activities and an increase of $0.4 million in office related expenses to support research and development activities. In addition, a total of $6.5 million of internally-developed software costs during 2019 and $7.7 million of internally-developed software costs during 2018 were capitalized, resulting in an increase of the expense by $1.2 million compared to 2018.

Questions and answers:
question: What was the increase in the Research and development expense in 2019?
answer: $8.7 million
question: What was the cost of internally-developed software in 2019?
answer: $6.5 million
question: What was the % of revenue for Research and Development expense in 2019 and 2018?
answer: 25
28
scale: percent
question: What was the average Research and development expense for 2018 and 2019?
answer: 45664.5
derivation: (50,024 + 41,305) / 2
scale: thousand
question: In which year was Research and development expenses less than 50,000 thousands?
answer: 2018
derivation: locate and analyze Research and development in row 4
question: What is the change in the % of revenue from 2018 to 2019?
answer: -3
derivation: 25 - 28
scale: percent
Table:
2019 NUMBER
2018 NUMBER
Outstanding at the beginning of the period
547,949
-
Granted during the period
-
772,303
Forfeited during the period
(140,687)
(224,354)
Exercised during the period
-
-
Outstanding at the end of the period
407,262
547,949

text: 5.2 Employee share plans (continued)
text: Shares issued under the FY2019, FY2018 and FY2017 Performance Rights plans
text: For the purposes of Sections 200B and 200E of the Corporations Act, iSelect shareholders have approved the giving of any potential benefits under the Performance Rights Plan provided in connection with any future retirement of a participant who holds a ‘managerial or Executive office’ such that for the purposes of the provisions, those benefits will not be included in the statutory limit.
text: Change in control
text: Upon a ‘change of control’, the Board has discretion to determine that some or all of the participants’ Performance Rights vest immediately.
text: FY2018 Performance Rights Plan
text: The following table illustrates the number of, and movements in, shares issued during the year:

Questions and answers:
question: What is the number of outstanding shares at the beginning of the period in 2019?
answer: 547,949
question: What is the number of shares granted during the period in 2018?
answer: 772,303
question: What is the number of shares forfeited during the period in 2019?
answer: 140,687
question: What is the percentage change in the number of shares forfeited during the period from 2018 to 2019?
answer: -37.29
derivation: ((140,687-224,354)/224,354) * 100
scale: percent
question: What is the percentage of the number of outstanding shares at the end of the period from 2018 to 2019?
answer: -25.68
derivation: ((407,262-547,949)/547,949) * 100
scale: percent
question: In which year is the number of outstanding shares at the end of the period higher?
answer: 2018
derivation: Find the year with the higher number of outstanding shares at the end of the period