FangyuLei/tatqa huggingface dataset:
2019
2018
Balance at the beginning of the fiscal year
$1,264
$1,626
Additions based on positions taken in the current year
-
-
Additions based on positions taken in prior years
142
-
Decreases based on positions taken in prior years
(119 )
(304)
Lapse in statute of limitations
(29 )
(58)
Balance at the end of the fiscal year
$1,258
$1,264
as of april 30 2019 the company has u .
s .
federal net operating losses of $ 23 million of which $ 4 million begins to expire in fiscal 2023 through 2031 and which are subject to annual limitation under internal revenue code section 382 .
the remaining u .
s .
federal net operating losses of $ 18 .
9 million have an indefinite carry-forward period .
the u .
s .
federal capital loss carry-forward of $ 9 .
9 million expires in 2023 .
the company also has state net operating loss carry-forwards r & d tax credits and state tax credits that expire in various years and amounts .
a reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows -in thousands : .
the entire amount reflected in the table above at april 30 2019 if recognized would reduce our effective tax rate .
as of april 30 2019 and 2018 the company had $ 64000 and $ 10000 respectively accrued for the payment of interest and penalties .
for the fiscal years ended april 30 2019 and 2018 the company recognized interest and penalties of $ 54000 and $ 3000 respectively .
although it is difficult to predict or estimate the change in the company ’ s unrecognized tax benefits over the next twelve months the company believes that it is reasonably possible that decreases in unrecognized tax benefits of up to $ 40000 may be recognized during the next twelve months .
the company is subject to taxation in the u .
s .
federal various state and local jurisdictions and foreign jurisdictions .
the company is no longer subject to examination of its federal income tax returns by the internal revenue service for fiscal years 2016 and prior .
during fiscal 2018 the company closed an internal revenue service examination of its fiscal 2016 tax return with no change to the tax liability reported .
the company is no longer subject to examination by the taxing authorities in its foreign jurisdictions for fiscal 2015 and prior .
net operating losses and tax attributes generated by domestic and foreign entities in closed years and utilized in open years are subject to adjustment by the tax authorities .

Question: As of 2019, what is the amount of money accrued for the payment of interest and penalties?
Answer: $64,000

Question: What is the Balance at the beginning of the fiscal year for 2019?
Answer: $1,264

Question: What are the amounts of interest and penalties recognized by the company for fiscal years ended April 30, 2019 and 2018 respectively?
Answer: $54,000 $3,000

Question: What is the change in the beginning balance between fiscal years 2019 and 2018?
Answer: -362

Question: Which fiscal year has a higher ending balance at the end of the year?
Answer: 2018

Question: What is the average ending balance for fiscal years 2018 and 2019?
Answer: 1261
March 31,
March 31,
2019
2018
Deferred tax assets:
Net operating loss carry forwards
$78,986
$115,064
Sales allowances and inventory reserves
10,967
9,675
Medical and employee benefits
35,298
38,572
Depreciation and differences in basis
5,318
6,241
Accrued restructuring
469
2,551
Anti-trust fines and settlements
910
16,575
Tax credits
3,394
4,208
Stock-based compensation
5,589
1,765
Other(1)
1,342
2,812
Total deferred tax assets before valuation allowance
142,273
197,463
Less valuation allowance
(58,658)
(171,401)
Total deferred tax assets
83,615
26,062
Deferred tax liabilities:
Unremitted earnings of subsidiaries
(21,850)
(11,678)
Amortization of intangibles and debt discounts
(11,996)
(14,054)
Non-amortized intangibles
(1,551)
(1,551)
Total deferred tax liabilities
(35,397)
(27,283)
Net deferred tax assets (liabilities)
$48,218
$(1,221)
the components of deferred tax assets and liabilities are as follows -amounts in thousands : .
-1 march 31 2018 adjusted due to the adoption of asc 606 .

Question: Why was the calculation for Other in 2018 adjusted?
Answer: due to the adoption of ASC 606

Question: What were the Medical and employee benefits in 2019?
Answer: 35,298

Question: Which years does the table provide information for the components of deferred tax assets and liabilities?
Answer: 2019 2018

Question: What was the change in the total deferred tax assets between 2018 and 2019?
Answer: 57553

Question: How many years did Stock-based compensation exceed $2,000 thousand?
Answer: 1

Question: What was the percentage change in the Net deferred tax assets (liabilities) between 2018 and 2019?
Answer: -4049.06
Year ended December 31,
Year ended December 31,
Year ended December 31,
2019
2018
2017
Beginning balance
$(1.3)
$(1.9)
$(2.2)
Bad debt expense
(1.6)
(0.6)
(0.8)
Write-offs, net of recoveries
1.6
1.2
1.1
Ending balance
$(1.3)
$(1.3)
$(1.9)
the allowance for doubtful accounts represents management ' s estimate of uncollectible balances .
we determine the allowance based on known troubled accounts historical experience and other currently available evidence .
we write off trade receivables when the likelihood of collection of a trade receivable balance is considered remote .
the rollforward of allowance for doubtful accounts is as follows -in millions : .

Question: What was the bad debt expense in 2019?
Answer: (1.6)

Question: What was the ending balance in 2017?
Answer: (1.9)

Question: Which years does the table provide information for The rollforward of allowance for doubtful accounts?
Answer: 2019 2018 2017

Question: What was the change in Write-offs, net of recoveries between 2018 and 2019?
Answer: 0.4

Question: What was the change in beginning balance between 2017 and 2018?
Answer: 0.3

Question: What was the percentage change in the ending balance between 2017 and 2018?
Answer: -31.58
2019
2018
€m
€m
Amounts falling due within one year:
Amounts owed by subsidiaries1
242,976
220,871
Taxation recoverable
233
–
Other debtors
32
199
Derivative financial instruments
183
163
243,424
221,233
Amounts falling due after more than one year:
Derivative financial instruments
3,439
2,449
Deferred tax
–
31
3,439
2,480
3 .
debtors .
accounting policies .
amounts owed to subsidiaries are classified and recorded at amortised cost -2018 : classified as loans and receivables and reduced by allowances for expected credit losses .
estimate future credit losses are first recorded on initial recognition of a receivable and are based on estimated probability of default .
individual balances are written off when management deems them not to be collectible .
derivative financial instruments are measured at fair value through profit and loss .
note : 1 amounts owed by subsidiaries are unsecured have no fixed date of repayment and are repayable on demand with sufficient liquidity in the group to flow funds if required .
therefore expected credit losses are considered to be immateria .

Question: What financial items does amounts falling due within one year consist of?
Answer: Amounts owed by subsidiaries Taxation recoverable Other debtors Derivative financial instruments

Question: What financial items does amounts falling due after more than one year consist of?
Answer: Derivative financial instruments Deferred tax

Question: What is the 2019 taxation recoverable falling due within one year ?
Answer: 233

Question: What is the 2019 average total amount falling due within one year?
Answer: 232328.5

Question: What is the 2019 average total amount falling due after more than one year?
Answer: 2959.5

Question: Between 2018 and 2019, which year has higher amounts owed by subsidiaries falling due within one year?
Answer: 2019
Number of shares (1,000)
2019
2018
2017
Outstanding as of 1 January
2,719.1
2,611.2
1,999.8
Granted during the period
1,001.1
907.3
866.6
Exercised during the period
-529.4
-
-
Expired during the period
-785.3
-764.0
-233.9
Forfeited during the period
-177.2
-35.4
-21.3
Outstanding as of 31 December
2,228.3
2,719.1
2,611.2
Exercisable as of 31 December
-
255.3
255.3
long-term employee benefit obligations .
the obligation comprises an obligation under the incentive programs to deliver restricted share units in torm plc at a determinable price to the entity ' s key personnel .
the rsus granted entitle the holder to acquire one torm a-share .
the program was established during the year and comprises the following number of shares in torm plc : .
in 2017 the board agreed to grant a total of 866 .
6 rsus to other management .
the rsus to other management were subject to a three-year vesting period with one third of the grant amount vesting at each anniversary date beginning on 1 january 2018 .
the exercise price of each vested rsu is following certain adjustments for dividends at dkk 93 .
6 and an exercise period of six months .
in 2018 the board agreed to grant a total of 944468 rsu ’ s to other management .
the vesting period of the program is three years for key employees and three years for the executive director .
the exercise price is set to dkk 53 .
7 .
the exercise period is 12 months after the vesting date for key employees and 12 months after the vesting date for the executive director .
the fair value of the options granted in 2018 was determined using the black-scholes model and is not material .
the average remaining contractual life for the restricted shares as per 31 december 2018 is 1 .
1 years -2017 : 1 .
3 years .
in 2019 the board agreed to grant a total of 1001100 rsus to other management .
the vesting period of the program is three years for key employees .
the exercise price is set to dkk 53 .
7 .
the exercise period is 12 months after the vesting date .
the fair value of the options granted in 2019 was determined using the black-scholes model and is not material .
the average remaining contractual life for the restricted shares as per 31 december 2019 is 1 .
5 years .

Question: How many RSUs were granted during the period of 2017 to other management?
Answer: a total of 866.6 RSUs

Question: How was the fair value of the options determined?
Answer: Black-Scholes model

Question: In which years was the number of shares in TORM plc calculated for?
Answer: 2019 2018 2017

Question: Which year has the most number of shares granted during the period?
Answer: 2019

Question: What was the change in the number of shares granted in 2019 from 2018?
Answer: 93.8

Question: What was the percentage change in the number of shares granted in 2019 from 2018?
Answer: 10.34
Fiscal Year End
Fiscal Year End
2019
2018
(in millions)
(in millions)
Deferred tax assets:
Accrued liabilities and reserves
$  245
$  255
Tax loss and credit carryforwards
6,041
3,237
Inventories
43
58
Intangible assets
964
—
Pension and postretirement benefits
248
179
Deferred revenue
4
5
Interest
134
30
Unrecognized income tax benefits
7
8
Basis difference in subsidiaries
—
946
Other
8
13
Gross deferred tax assets
7,694
4,731
Valuation allowance
(4,970)
(2,191)
Deferred tax assets, net of valuation allowance
2,724
2,540
Deferred tax liabilities:
Intangible assets
—
(552)
Property, plant, and equipment
(57)
(13)
Other
(47)
(38)
Total deferred tax liabilities
(104)
(603)
Net deferred tax assets
$ 2,620
$  1,937
deferred tax assets and liabilities .
deferred income taxes result from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes .
the components of the net deferred income tax asset were as follows : .

Question: What results in deferred income taxes?
Answer: temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes

Question: What is the amount of net deferred tax assets in 2019?
Answer: $ 2,620

Question: What are the components under deferred tax liabilities in the table?
Answer: Intangible assets Property, plant, and equipment Other

Question: In which year were Inventories larger?
Answer: 2018

Question: What was the change in deferred revenue in 2019 from 2018?
Answer: -1

Question: What was the percentage change in deferred revenue in 2019 from 2018?
Answer: -20
(In millions)
(In millions)
(In millions)
(In millions)
Year Ended June 30,
2019
2018
2017
Effective Portion
Gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4
$  159
$  219
$  328
Gains reclassified from accumulated other comprehensive income (loss) into revenue
341
185
555
Amount Excluded from Effectiveness Assessment and Ineffective Portion
Losses recognized in other income (expense), net
(64)
(255)
(389)
cash flow hedge gains -losses .
we recognized the following gains -losses on foreign exchange contracts designated as cash flow hedges : .
we do not have any net derivative gains included in aoci as of june 30 2019 that will be reclassified into earnings within the following 12 months .
no significant amounts of gains -losses were reclassified from aoci into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019 .

Question: What were the losses recognized in other income, net, as of 2019?
Answer: (64)

Question: How much were the gains reclassified from accumulated other comprehensive income (loss) into revenue in 2018?
Answer: 185

Question: What was the amount of gains (losses) that were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019?
Answer: No significant amounts of gains (losses) were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019.

Question: What was the average losses recognized in other income (expense), net, across the 3 year period?
Answer: 236

Question: What was the % change in gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4 from 2018 to 2019?
Answer: -27.4

Question: What was the % change in gains reclassified from accumulated other comprehensive income (loss) into revenue from 2017 to 2018?
Answer: -66.67
Days past due
1–90
91–180
181–360
>360
Total
Country risk: Low
1,347
125
127
313
1,912
Country risk: Medium
891
725
600
819
3,035
Country risk: High
583
365
217
1,315
2,480
Total past due
2,821
1,215
944
2,447
7,427
aging analysis of gross values by risk category at december 31 2019 .
the distribution of trade receivables and contract assets closely follows the distribution of the company ’ s sales see note b1 “ segment information .
” the ten largest customers represented 49 % -53 % of the total trade receivables and contract assets in 2019 .

Question: What does the distribution of trade receivables and contract assets follow?
Answer: distribution of the Company’s sales

Question: What is proportion of the 10 largest customers in total trade receivables and contract assets in 2019?
Answer: 49%

Question: What is the total past due for 2019?
Answer: 7,427

Question: What is the difference in low and medium country risk due for 1-90 days past due?
Answer: 456

Question: What is the difference between 1-90 and 91-180 days past due in low risk country?
Answer: 1222

Question: What is the difference between 181-360 and >360 due for all countries?
Answer: 1503
Years Ended December 31,
Years Ended December 31,
2018
2017
Interest expense
$(2,085)
$(3,343)
Interest income
1,826
1,284
Other (expense) income
(2,676)
3,817
Total other (expense) income, net
$(2,935)
$1,758
results of operations : years ended december 31 2018 versus year ended december 31 2017 -amounts in thousands except percentages and per share amounts : results of operations : years ended december 31 2018 versus year ended december 31 2017 -amounts in thousands except percentages and per share amounts : .
other income and expense items are summarized in the following table : .
interest expense decreased in the year ended december 31 2018 versus the same period in 2017 primarily due to lower debt balances a reduction in interest related to interest rate swaps and a one-time charge related to a liability that was settled in 2017 .
interest income increased due to higher interest rates .
other expense in the year ended december 31 2018 was driven by foreign currency translation losses mainly due to the appreciation of the u .
s .
dollar compared to the chinese renminbi and the euro .
other income in the year ended december 31 2017 was driven mainly by foreign currency translation gains due to the depreciation of the u .
s .
dollar compared to the chinese renminbi and the euro .

Question: Why did Interest expense decrease in the year ended December 31, 2018, versus the same period in 2017?
Answer: primarily due to lower debt balances, a reduction in interest related to interest rate swaps, and a one-time charge related to a liability that was settled in 2017.

Question: What was the interest expense in 2018?
Answer: (2,085)

Question: What was the Total other (expense) income, net in 2017?
Answer: 1,758

Question: How many years did interest income exceed $1,500 thousand?
Answer: 1

Question: What was the change in interest expense between 2017 and 2018?
Answer: 1258

Question: What was the percentage change in the net Total other (expense) income between 2017 and 2018?
Answer: -266.95
Total Expected Charges
Cumulative Charges Incurred
Remaining Expected Charges
(in millions)
Transportation Solutions
$  160
$  144
$  16
Industrial Solutions
80
66
14
Communications Solutions
49
44
5
Total
$  289
$  254
$  35
fiscal 2019 actions .
during fiscal 2019 we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments .
in connection with this program during fiscal 2019 we recorded net restructuring charges of $ 254 million .
we expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $ 35 million related primarily to employee severance and facility exit costs in the transportation solutions and industrial solutions segments .
the following table summarizes expected incurred and remaining charges for the fiscal 2019 program by segment : .

Question: What program was initiated during fiscal 2019?
Answer: a restructuring program associated with footprint consolidation and structural improvements impacting all segments

Question: What charges does the table summarize for the fiscal 2019 program?
Answer: expected, incurred, and remaining charges for the fiscal 2019 program by segment

Question: What are the segments for which the expected, incurred, and remaining charges for the fiscal 2019 program are recorded?
Answer: Transportation Solutions Industrial Solutions Communications Solutions

Question: In which segment was the Remaining Expected Charges the largest?
Answer: Transportation Solutions

Question: What was the difference in total expected charges between Transportation Solutions and Industrial Solutions?
Answer: 80

Question: What was the average amount of total expected charges per segment?
Answer: 96.33
30 June 2019
Current
0 to 30 days past due
31 to 60 days past due
More than 60 days past due
Total
$'000
$'000
$'000
$'000
$'000
$'000
Expected loss rate
1%
5%
7.5%
20%
-
Gross carrying amount
23,762
2,068
787
1,703
28,320
Loss allowance provision
238
103
59
341
741
Net receivables
23,524
1,965
728
1,362
27,579
15 financial risk management -continued .
-b credit risk .
credit risk arises from cash and cash equivalents and trade and other receivables .
-ii trade and other receivables .
customer credit risk is managed subject to the group ’ s established policy procedures and control relating to customer credit risk management .
credit evaluations are performed on all customers .
outstanding customer receivables are monitored regularly .
the group aims to minimise concentration of credit risk by undertaking transactions with a large number of customers .
in addition receivable balances are monitored on an ongoing basis with the intention that the group ’ s exposure to bad debts is minimised .
revenues from data centre services of $ 61 .
2 million were derived from two customers -2018 : $ 44 .
4 million from one customer whose revenue comprised more than 37 % -2018 : 29 % of total data centre services revenue .
the maximum exposure to credit risk at the end of the reporting period is the carrying value of each class of the financial assets mentioned above and each class of receivable disclosed in note 5 .
the group does not require collateral in respect of financial assets .
the group applies the simplified approach to providing for expected credit losses prescribed by aasb 9 which permits the use of the lifetime expected loss provision for all trade receivables .
the loss allowance provision as at 30 june 2019 is determined as follows ; the expected credit losses below also incorporate forward looking information .

Question: What is the gross carrying amount for current receivables?
Answer: 23,762

Question: What was the expected loss rate for current receivables?
Answer: 1

Question: What is the loss allowance provision for current receivables?
Answer: 238

Question: What was the difference between total net receivables and current net receivables?
Answer: 4055

Question: What is the difference in the gross carrying amount between the current and the total?
Answer: 4558

Question: How much was the percentage of current net receivables out of total net receivables?
Answer: 85.3
December 31, 2019
December 31, 2018
January 1, 2018
$
$
$
Indirect taxes receivable
36,821
3,774
832
Unbilled revenues
31,629
12,653
7,616
Trade receivables
9,660
11,191
7,073
Accrued interest
5,754
5,109
2,015
Other receivables
6,665
8,620
4,403
90,529
41,347
21,939
trade and other receivables .
unbilled revenues represent amounts not yet billed to merchants related to subscription fees for plus merchants transaction fees and shipping charges as at the consolidated balance sheet date .
expressed in us $ 000 ' s except share and per share amounts .

Question: What are the 3 dates listed in the table in chronological order?
Answer: January 1, 2018 December 31, 2018 December 31, 2019

Question: What financial items are listed in the table?
Answer: Indirect taxes receivable Unbilled revenues Trade receivables Accrued interest Other receivables

Question: How much is the other receivables as at December 31, 2019?
Answer: 6,665

Question: What is the average trade receivables for 2018 and 2019?
Answer: 10425.5

Question: What is the average indirect taxes receivable for 2018 and 2019 ?
Answer: 20297.5

Question: What is the average other receivables for 2018 and 2019?
Answer: 7642.5
2019
2018
Vacation and other compensation
$1,659
$1,433
Incentive compensation
346
411
Payroll taxes
155
113
Deferred revenue
-
68
Warranty reserve
529
520
Commissions
378
307
Other
504
564
Total accrued liabilities
$3,571
$3,416
10 .
accrued liabilities .
accrued liabilities at april 30 2019 and 2018 respectively consisted of the following -in thousands : .

Question: What is the amount of vacation and other compensation in 2019 and 2018 respectively?
Answer: $1,659 $1,433

Question: What is the amount of incentive compensation in 2019 and 2018 respectively?
Answer: 346 411

Question: What is the amount of payroll taxes in 2019 and 2018 respectively?
Answer: 155 113

Question: What is the average amount of payroll taxes for 2018 and 2019?
Answer: 134

Question: What is the difference in the total accrued liabilities between 2018 and 2019?
Answer: 155

Question: In 2019, what is the percentage constitution of warranty reserve among the total accrued liabilities?
Answer: 14.81