Ayushnangia/finbench-data huggingface dataset:
Table:
December 31, 2018
(in thousands)
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
Municipal bonds
$44,802
$13
$(110)
$44,705
Corporate bonds
48,499
23
(226)
48,296
$93,301
$36
$(336)
$93,001

text: 3. MARKETABLE SECURITIES
text: As of December 31, 2019, the Company did not hold any marketable securities.

Questions and answers:
question: What is the value of the company's marketable securities as of December 31, 2019?
answer: As of December 31, 2019, the Company did not hold any marketable securities.
question: What are the respective values of the company's fair value municipal and corporate bonds?
answer: $44,705
48,296
scale: thousand
question: What are the respective values of the company's unrealized gains from its municipal and corporate bonds?
answer: $13
23
scale: thousand
question: What is the net value of the unrealized gains and losses of the company's municipal bonds?
answer: -97
derivation: 13 + (110) 
scale: thousand
question: What is the value of the amortized costs of  the municipal bonds as a percentage of the total amortized cost?
answer: 48.02
derivation: (44,802/93,301 ) * 100
scale: percent
question: What is the value of the amortized costs of  the corporate bonds as a percentage of the total amortized cost?
answer: 51.98
derivation: (48,499/93,301 ) * 100
scale: percent
Table:
£m
2019
2018
Summarised income statement
Revenue
64.0
68.3
Loss for the year
(177.2)
(103.7)
Summarised balance sheet
Investment and development property
676.8
841.8
Borrowings – 4.125% bonds 2023
(480.5)
(479.5)
Borrowings – compound financial instrument
(488.5)
(473.8)
Other net liabilities
(27.7)
(31.2)
Net liabilities
(319.9)
(142.7)

text: 34 Subsidiaries, joint ventures and associates (continued)
text: Other entities
text: Intu (SGS) Finance plc and Intu Metrocentre Finance plc are consolidated as subsidiaries in these financial statements but are not listed in the table above as the Group does not own the shares in these companies. These companies are vehicles set up on behalf of the Group for the sole purpose of issuing some of the Group’s listed debt. The Group’s obligations in respect of this debt via a back-to-back intercompany loan agreement between these companies and other Group companies, and security over investment property via a deed of charge between the security trustees and other Group companies, mean that the Group is deemed to have control of these companies.
text: Non-controlling interests
text: By virtue of their 40 per cent interest in The Metrocentre Partnership, GIC Real Estate is entitled to appoint 40 per cent of the directors of Metrocentre (GP) Limited. GIC Real Estate through an intermediate entity also owns a 40 per cent interest in the capital of Metrocentre Lancaster LLP. £58.2 million of the non-controlling interest losses shown in the balance sheet at 31 December 2019 (2018: £12.7 million earnings) and £70.9 million of the non-controlling interest share of loss shown in the income statement for the year ended 31 December 2019 (2018: share of loss £41.5 million) relates to GIC Real Estate’s interest in these entities. Set out below is the summarised financial information of The Metrocentre Partnership and Metrocentre LLP at 100 per cent, as consolidated:
text: The balance sheet includes a non-controlling interest recoverable amount of £58.2 million (2018: £12.7 million attributable to noncontrolling interest). This amount is considered to be recoverable in view of the £195.4 million owed to the non-controlling interest (which is included in the Group’s borrowings in note 23).

Questions and answers:
question: What is the net liabilities in 2019?
answer: 319.9
scale: million
question: What is the net liabilities in 2018?
answer: 142.7
scale: million
question: What is the revenue in 2019?
answer: 64.0
scale: million
question: What is the change in revenue between 2018 and 2019?
answer: -4.3
derivation: 64.0-68.3
scale: million
question: What is the percentage change in the non controlling interest share of loss from 2018 to 2019?
answer: 70.84
derivation: ((70.9-41.5)/41.5) * 100
scale: percent
question: In which year is there a greater loss for the year?
answer: 2019
derivation: Find the year with the greater loss for the year
Table:
April 26, 2019
April 26, 2018
Deferred tax assets
$201
$229
Other assets
389
221
Other non-current assets
$ 590
$ 450

text: Other non-current assets (in millions):
text: During fiscal 2019, we formed a joint venture with Lenovo (Beijing) Information Technology Ltd. (“Lenovo”) in China and, in February 2019, contributed assets to the newly formed entity, Lenovo NetApp Technology Limited (“LNTL”), in exchange for a non-controlling 49% equity interest. The group of assets we contributed and derecognized met the definition of a business and included cash, fixed assets, customer relationships and an allocation of goodwill, with an aggregate book value of $7 million. The fair value of our equity interest in LNTL was determined using discounted cash flow techniques to be $80 million, resulting in a non-cash gain of $73 million. We accounted for our ownership interest as an equity method investment and have presented it in Other non-current assets on our consolidated balance sheet as of April 26, 2019. LNTL will be integral to our sales channels strategy in China, acting as a distributor of our offerings to customers headquartered there, and involved in certain OEM sales to Lenovo. It will also endeavor to localize our products and services, and to develop new joint offerings for the China market by leveraging NetApp and Lenovo technologies.

Questions and answers:
question: What was the fair value of the company's equity interest in LNTL?
answer: $80 million
question: What were the deferred tax assets in 2019?
answer: 201
scale: million
question: What was the amount of Other assets in 2018?
answer: 221
scale: million
question: What was the change in deferred tax assets between 2018 and 2019?
answer: -28
derivation: 201-229
scale: million
question: What was the change in the amount of Other assets between 2018 and 2019?
answer: 168
derivation: 389-221
scale: million
question: What was the percentage change in Other non-current assets between 2018 and 2019?
answer: 31.11
derivation: ((590-450)/450) * 100
scale: percent
Table:
(dollars in millions)  Increase/ (Decrease)
Increase/ (Decrease)
Years Ended December 31,
2019
2018
(dollars in millions)
2019 vs. 2018
Interest income 
$ 121
$ 94
$ 27
28.7%
Other components of net periodic benefit cost 
627
3,068
(2,441)
(79.6)
Early debt extinguishment costs 
(3,604)
(725)
(2,879)
nm 
Other, net 
(44)
(73)
29
39.7
Total 
$ (2,900)
$2,364
$ (5,264)
nm 

text: Other Income (Expense), Net
text: Additional information relating to Other income (expense), net is as follows:
text: nm -not meaningful
text: The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).

Questions and answers:
question: What was the pension and benefit charges in 2019?
answer: $126 million
question: What was the pension and benefit credits in 2018?
answer: $2.1 billion
question: What was the early debt redemption costs during 2019?
answer: $3.6 billion
question: What is the change in Interest income from 2018 to 2019?
answer: 27
derivation: 121-94
scale: million
question: What is the change in Other components of net periodic benefit cost from 2018 to 2019?
answer: -2441
derivation: 627-3,068
scale: million
question: What is the change in Early debt extinguishment costs from 2018 to 2019?
answer: 2879
derivation: 3,604-725
scale: million
Table:
2019
2018
Revenue
£m
£m
UK
349.9
324.9
Ireland
5.2
5.2
Total revenue
355.1
330.1

text: Geographic information
text: The Group is domiciled in the UK and the following tables detail external revenue by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area:
text: Due to the large number of customers the Group serves, there are no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.

Questions and answers:
question: What is the result of the Group serving a large number of customers?
answer: no individual customers whose revenue is greater than 10% of the Group’s total revenue in all periods presented in these financial statements.
question: How is external revenue detailed?
answer: by location of customers, trade receivables and non-current assets (excluding deferred tax) by geographic area:
question: What are the geographic areas in the table making up the total revenue?
answer: UK
Ireland
question: In which year was revenue in the UK larger?
answer: 2019
derivation: 349.9>324.9
question: What was the change in revenue in Ireland in 2019 from 2018?
answer: 0
derivation: 5.2-5.2
scale: million
question: What was the percentage change in revenue in Ireland in 2019 from 2018?
answer: 0
derivation: (5.2-5.2)/5.2
scale: percent
Table:
As at 31 March
2019
2018
(S$ million)
(S$ million)
Current assets
7,078
6,759
Non-current assets
41,837
41,737
Total assets
48,915
48,496
Current liabilities
8,794
8,429
Non-current liabilities
10,311
10,355
Total liabilities
19,105
18,784
Net assets
29,810
29,712
Share capital
4,127
4,127
Retained earnings
27,513
27,269
Currency translation reserve (1)
(1,768)
(1,284)
Other reserves
(35)
(376)
Equity attributable to shareholders
29,838
29,737
Non-controlling interests and other reserve
(28)
(26)
Total equity
29,810
29,712

text: SUMMARY STATEMENTS OF FINANCIAL POSITION
text: Note: (1) ‘Currency translation reserve’ relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar.
text: The Group’s financial position remains healthy. 

The Group’s financial position remains healthy.
text: Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments. 

Total assets were stable with additions from the acquisitions of Videology assets and equity interest in Airtel Africa offset by the translation impact from a weaker Australian Dollar. Total liabilities increased on higher trade payables related to handset leasing and network investments.
text: Currency translation losses increased mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.

Questions and answers:
question: What is the status of the group's financial position?
answer: healthy
question: Why did currency translation losses increase?
answer: mainly due to the weaker Australian Dollar and Indian Rupee against the Singapore Dollar from a year ago when translating the Group’s investments in Optus and Airtel.
question: What is currency translation reserve made up of?
answer: relates mainly to the translation of the net assets of foreign subsidiaries, associates and joint ventures of the Group denominated mainly in Australian Dollar, Indian Rupee, Indonesian Rupiah, Philippine Peso, Thai Baht and United States Dollar
question: What is the % change in total equity from 2018 to 2019?
answer: 0.33
derivation: ((29,810 - 29,712) / 29,712 ) * 100
scale: percent
question: What is the average share capital across the 2 years?
answer: 4127
derivation: (4,127 + 4,127) /2
scale: million
question: What is the value of total assets, if you were only given the values of total liabilities and total equity in 2019.
answer: 10705
derivation: 29,810 - 19,105
scale: million
Table:
High
Low
Dividends
Declared Per
Share
Fiscal Year Ended April 27, 2019
First Quarter
$45.45
$37.70
$0.11
Second Quarter
41.30
27.65
0.11
Third Quarter
33.98
20.99
0.11
Fourth Quarter
32.22
25.11
0.11
Fiscal Year Ended April 28, 2018
First Quarter
$44.95
$36.05
$0.09
Second Quarter
46.75
36.75
0.09
Third Quarter
48.44
39.00
0.11
Fourth Quarter
42.10
36.95
0.11

text: Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
text: Our common stock is traded on the New York Stock Exchange under the symbol "MEI." The following is a tabulation of high and low sales prices for the periods presented and cash dividends declared per share.
text: On June 13, 2019, the Board of Directors declared a dividend of $0.11 per share of common stock, payable on July 26, 2019, to holders of record on July 12, 2019. As of June 18, 2019, the number of record holders of our common stock was 397.

Questions and answers:
question: Where is the common stock traded under the symbol "MEI."?
answer: New York Stock Exchange
question: What is the change in First Quarter: High price from Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: 0.5
derivation: 45.45-44.95
question: What is the change in Second Quarter: High price from Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: -5.45
derivation: 41.30-46.75
question: In which quarter of 2019 was the high price greater than $40.00?
answer: First Quarter
Second Quarter
derivation: Locate and analyze high in column 2
question: What was the high price in 2019 first and second quarter respectively?
answer: $45.45
41.30
question: When was the dividend declared in 2019?
answer: June 13, 2019
Table:
Years ended December 31,
2019
2018
2017
(in thousands, except share and per share data)
Revenues:
Subscription solutions
$642,241
$464,996
$310,031
Merchant solutions
935,932
608,233
363,273
1,578,173
1,073,229
673,304
Cost of revenues(1)(2):
Subscription solutions
128,155
100,990
61,267
Merchant solutions
584,375
375,972
231,784
712,530
476,962
293,051
Gross profit
865,643
596,267
380,253
Operating expenses:
Sales and marketing(1)(2)
472,841
350,069
225,694
Research and development(1)(2)
355,015
230,674
135,997
General and administrative(1)
178,934
107,444
67,719
Total operating expenses
1,006,790
688,187
429,410
Loss from operations
(141,147)
(91,920)
(49,157)
Other income
45,332
27,367
9,162
Loss before income taxes
(95,815)
(64,553)
(39,995)
Provision for income taxes
29,027
—
—
Net loss
$(124,842)
$(64,553)
$(39,995)
Basic and diluted net loss per share attributable to shareholders
$(1.10)
$(0.61)
$(0.42)
Weighted average shares used to compute net loss per share attributable to shareholders
113,026,424
105,671,839
95,774,897

text: Results of Operations
text: The following table sets forth our consolidated statement of operations for the years ended December 31, 2019, 2018, and 2017.
text: (1) Includes stock-based compensation expense and related payroll taxes as follows:

Questions and answers:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: What financial items does revenue consist of?
answer: Subscription solutions
Merchant solutions
question: What financial items does operating expenses consist of?
answer: Sales and marketing
Research and development
General and administrative
question: What is the average total operating expenses for 2018 and 2019?
answer: 847488.5
derivation: (1,006,790+688,187)/2
scale: thousand
question: What is the average total operating expenses for 2017 and 2018?
answer: 558798.5
derivation: (688,187+429,410)/2
scale: thousand
question: What is the change in the average total operating expenses between 2017-2018 and 2018-2019?
answer: 288690
derivation: [(1,006,790+688,187)/2] - [(688,187+429,410)/2]
scale: thousand
Table:
Fiscal Year Ended
March 31,
2019
2018
2017
Contract manufacturers and consignment warehouses:       
Flextronics Technology
21.8%
14.0%
10.4%
Sanmina
17.7
16.0
20.4
Distributors:       
Avnet Logistics
31.3
35.3
25.5
Nexcomm 
14.8
16.1
19.7

text: Historically, a small number of OEM customers have accounted for a substantial portion of our net revenues, and we expect that significant customer concentration will continue for the foreseeable future. Many of our OEMs use contract manufacturers to manufacture their equipment. Accordingly, a significant percentage of our net revenues is derived from sales to these contract manufacturers and to consignment warehouses.
text: In addition, a significant portion of our sales are made to foreign and domestic distributors who resell our products to OEMs, as well as their contract manufacturers. Direct sales to contract manufacturers and consignment warehouses accounted for 41.3%, 34.9% and 39.0% of our net revenues for fiscal 2019, 2018 and 2017, respectively.
text: Sales to foreign and domestic distributors accounted for 56.0%, 62.5% and 57.5% of our net revenues for fiscal 2019, 2018 and 2017, respectively. The following direct customers accounted for 10% or more of our net revenues in one or more of the following periods:
text: Nokia was our largest customer in fiscal 2019, 2018 and 2017. Nokia purchases products directly from us and through contract manufacturers and distributors. Based on information provided to us by its contract manufacturers and our distributors, purchases by Nokia represented approximately 45%, 36% and 41% of our net revenues in fiscal 2019, 2018 and 2017, respectively.
text: Our revenues have been substantially impacted by significant fluctuations in sales to Nokia, and we expect that future direct and indirect sales to Nokia will continue to fluctuate substantially on a quarterly basis and that such fluctuations may significantly affect our operating results in future periods. To our knowledge, none of our other OEM customers accounted for more than 10% of our net revenues in fiscal 2019, 2018 or 2017.

Questions and answers:
question: What was the percentage of Direct sales to contract manufacturers and consignment warehouses in 2019, 2018 and 2017 respectively?
answer: 41.3%
34.9%
39.0%
question: What was the Sales to foreign and domestic distributors in 2019?
answer: 56.0%
question: Who was the largest customer in 2019, 2018 and 2017?
answer: Nokia
question: In which year was Flextronics Technology less than 20.0%?
answer: 2018
2017
derivation: locate and analyze Flextronics Technology in row 5
question: What was the change in the revenues from Sanmina from 2018 to 2019?
answer: 1.7
derivation: 17.7 - 16.0
question: What was the average revenue from Avnet Logistics between 2017-2019?
answer: 30.7
derivation: (31.3 + 35.3 + 25.5) / 3
Table:
December 31,
2018
2019
Personnel-related items
32,636
45,318
Deferred revenue
28,255
32,146
Financing related items
–
3,912
Current portion of lease liabilities
–
7,002
Advanced payments from customers
25,382
47,601
Supplier related items
1,828
2,175
Marketing related items
1,049
1,365
R&D projects
1,209
1,109
Other
8,634
9,215
Total accrued expenses and other payables
98,993
149,843

text: NOTE 15. ACCRUED EXPENSES AND OTHER PAYABLES
text: Accrued expenses and other payables consist of the following:
text: Personnel-related items comprise accrued management bonuses, accrued vacation days, accrued wage tax, social securities and pension premiums. Deferred revenue consists of the revenue relating to the undelivered elements of the arrangements, see Note 21 for more information. This part of revenue is deferred at their relative selling prices until delivery of these elements. Other includes accruals for VAT, other taxes and invoices to be received for goods and services.

Questions and answers:
question: What does "Other" include in the table?
answer: accruals for VAT, other taxes and invoices to be received for goods and services
question: What does the table show?
answer: Accrued expenses and other payables
question: What are the components of Accrued expenses and other payables?
answer: Personnel-related items
Deferred revenue
Financing related items
Current portion of lease liabilities
Advanced payments from customers
Supplier related items
Marketing related items
R&D projects
Other
question: What is the percentage change in Total accrued expenses and other payables from 2018 to 2019?
answer: 51.37
derivation: (( 149,843 - 98,993 )/ 98,993 ) * 100
scale: percent
question: What is the change in Personnel-related items from 2018 to 2019?
answer: 12682
derivation:  45,318 - 32,636 
question: What is the component that contributes the most to total accrued expenses and other payables?
answer: Advanced payments from customers
derivation: For COL4 row 3 to 11 find the largest number and the corresponding component in COL2
Table:
February 28,
2019
2018
Leasehold improvements
$3,522
$3,157
LoJack system components and law enforcement
tracking units
20,326
20,558
Plant equipment and tooling
13,078
16,842
Office equipment, computers and furniture
11,553
14,206
Software
31,349
31,427
79,828
86,190
Less accumulated depreciation and amortization
(58,641)
(69,585)
21,187
16,605
Fixed assets not yet in service
5,836
4,657
$27,023
$21,262

text: NOTE 7 – PROPERTY AND EQUIPMENT
text: Property and equipment consist of the following (in thousands):
text: Depreciation expense was $8.6 million, $8.0 million, and $8.4 million in fiscal years ended February 28, 2019, 2018 and 2017, respectively.
text: Fixed assets not yet in service consist primarily of capitalized internal-use software and certain tooling and other equipment that have not been placed into service.

Questions and answers:
question: What was the depreciation expense in fiscal year 2019?
answer: $8.6 million
scale: million
question: How much were leasehold improvements in 2019?
answer: 3,522
scale: thousand
question: How much were software in 2019?
answer: 31,349
scale: thousand
question: What are leasehold improvements in 2019 as a percentage of the total property equipment before depreciation, amortization and fixed assets not in service?
answer: 4.41
derivation: ((3,522/79,828)) * 100
scale: percent
question: How much do the top 3 property and equipment add up to in 2018?
answer: 68827
derivation: (31,427+20,558+16,842)
scale: thousand
question: What was the change in fixed assets not yet in service from 2018 to 2019?
answer: 1179
derivation: (5,836-4,657)
scale: thousand