next-tat/TAT-DQA huggingface dataset:
Questions and answers about page 1 of the financial report torm_2019.pdf:

question: What does TORM have leases for?
answer: the office buildings, some vehicles and other administrative equipment.
question: How is each lease reflected on the balance sheet?
answer: as a right-of-use asset with a corresponding lease liability. The right-of-use assets are included in the financial statement line item in which the corresponding underlying assets would be presented if they were owned.
question: What are the types of right-of-use assets considered in the table?
answer: Vessels and capitalized dry-docking
Land and buildings
Other plant and operating equipment
question: Which asset type has the largest depreciation of the year?
answer: Vessels and capitalized dry-docking
derivation: 4.8>2.3>0.2
question: What was the change in the depreciation balance as of 31 December from 1 January in 2019 for vessels and capitalized dry-docking?
answer: 2.1
derivation: 15.5-13.4
scale: million
question: What was the percentage change in the depreciation balance as of 31 December from 1 January in 2019 for vessels and capitalized dry-docking?
answer: 15.67
derivation: (15.5-13.4)/13.4
scale: percent
Questions and answers about page 1 of the financial report telkonet-inc_2019.pdf:

question: When did the U.S. government enact the "Tax Act" ?
answer: December 22, 2017
question: How are deferred tax liabilities and assets determined under ASC 740-10?
answer: determined based on the difference between financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse
question: What do the income taxes include?
answer: net tax effects of net operating loss (NOL) carry forwards and the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes
question: What is the percentage change in the net operating loss carry forwards from 2018 to 2019?
answer: 2.11
derivation: (20,772,428-20,342,559)/20,342,559
scale: percent
question: What is the percentage change in the total deferred tax assets from 2018 to 2019?
answer: 0.6
derivation: (21,514,417-21,386,025)/21,386,025
scale: percent
question: Which year has the higher amount of intangibles (deferred tax assets)?
answer: 2018
derivation: compare the value of the intangibles (deferred tax assets) between the two years
Questions and answers about page 1 of the financial report singapore-telecommunications-ltd_2019.pdf:

question: What was the total ordinary dividend payout per share?
answer: 17.5 cents per share
question: What is Singtel's credit rating given by Moody's?
answer: A1
question: What is Singtel's credit rating given by S&P Global Ratings?
answer: A+
question: Which year did Singtel have a higher interest cover?
answer: 2018
derivation: 20.1 > 16.2
question: What is the average gross debt across the 2 years?
answer: 10399
derivation: ( 10,396 + 10,402 ) / 2
scale: million
question: How many factors need to be considered when calculating net capitalisation?
answer: 3
derivation: net debt##shareholders’ funds##non-controlling interests
Questions and answers about page 2 of the financial report mimecast-limited_2019.pdf:

question: What was the Total share-based compensation expense in 2019?
answer: $25,954
question: What became effective upon the closing of the IPO?
answer: the Mimecast Limited 2015 Share Option and Incentive Plan (the 2015 Plan) and the 2015 Employee Share Purchase Plan (the ESPP)
question: How much was the total modification expense in the years ended March 31, 2019, 2018 and 2017 respectively?
answer: $3.2 million
$0.5 million
$3.0 million
question: What is the change in Cost of revenue from Year Ending March 31, 2018 to 2019?
answer: 631
derivation: 1,684-1,053
question: What is the change in Research and development expense from Year Ending March 31, 2018 to 2019?
answer: 3644
derivation: 6,199-2,555
question: What is the change in Sales and marketing expense from Year Ending March 31, 2018 to 2019?
answer: 3379
derivation: 7,856-4,477
Questions and answers about page 1 of the financial report teradyne-inc_2019.pdf:

question: What can delays in delivery schedules or cancellations of backlog result in?
answer: could have a material adverse effect on our business, financial condition or results of operations
question: What are the reportable segments in the table?
answer: Semiconductor Test
System Test
Wireless Test
Industrial Automation
question: In which years was the backlog of unfilled orders provided?
answer: 2019
2018
question: In which year was Industrial Automation larger?
answer: 2018
derivation: 19.7>17.9
question: What was the change in Wireless Test in 2019 from 2018?
answer: 10.9
derivation: 42.9-32.0
scale: million
question: What was the percentage change in Wireless Test in 2019 from 2018?
answer: 34.06
derivation: (42.9-32.0)/32.0
scale: percent
Questions and answers about page 1 of the financial report amcon-distributing-company_2019.pdf:

question: What does goodwill recorded on the Company’s consolidated balance sheet represent?
answer: represents amounts allocated to its wholesale reporting unit
question: What are the respective intangible asset impairment charges during fiscal 2018 and 2019?
answer: $1.9 million
$2.9 million
question: What are the respective trademarks and tradenames at the end of fiscal year 2018 and 2019?
answer: $3,373,269
$500,000
question: What is the percentage change in the value of the company's trademarks and tradenames between 2018 and 2019?
answer: -85.18
derivation: (500,000 - 3,373,269)/3,373,269 
scale: percent
question: What is the percentage change in the value of company's customer relationships between 2018 and 2019?
answer: -100
derivation: (0 - 41,667)/41,667 
scale: percent
question: What is the value of the company's trademarks and tradenames as a percentage of its total intangible assets in 2018?
answer: 98.78
derivation: 3,373,269/3,414,936 
scale: percent
Questions and answers about page 1 of the financial report jack-henry-associates-inc_2019.pdf:

question: What information does the table show?
answer: information about contract assets and contract liabilities from contracts with customers
question: What is the net receivables as at June 30, 2019?
answer: $310,080
question: What is the current contract assets as at June 30, 2019?
answer: 21,446
question: Between June 30, 2019 and June 30, 2018, which year end had higher net receivables?
answer: 2019
derivation: $310,080>$297,271
question: Is current or non-current contract assets as at June 30, 2019 higher?
answer: Contract Assets- Non-current
derivation: 50,640>21,446
question: What is the average net receivables for 2018 and 2019?
answer: 303675.5
derivation: (310,080+297,271)/2
Questions and answers about page 1 of the financial report carpenter-technology-corp_2019.pdf:

question: What were the interest costs in 2019?
answer: $31.1 million
question: How is the interest coverage ratio defined?
answer: The interest coverage ratio is defined in the Credit Agreement as, for any period, the ratio of consolidated earnings before interest, taxes, depreciation and amortization and non-cash net pension expense (“EBITDA”) to consolidated interest expense for such period.
question: In which years was the amount of long-term debt calculated?
answer: 2019
2018
question: In which year was Total debt larger?
answer: 2019
derivation: 550.6>545.7
question: What was the change in Total debt in 2019 from 2018?
answer: 4.9
derivation: 550.6-545.7
scale: million
question: What was the percentage change in Total debt in 2019 from 2018?
answer: 0.9
derivation: (550.6-545.7)/545.7
scale: percent
Questions and answers about page 1 of the financial report cubic-corp_2019.pdf:

question: What is the change in total backlog in 2019?
answer: decreased $663.5 million
question: What led to the decrease in backlog?
answer: primarily due to progression of work in 2019 on four large contracts awarded to CTS in fiscal 2018
impact of the adoption of ASC 606
question: What are the segments under Total Backlog in the table?
answer: Cubic Transportation Systems
Cubic Mission Solutions
Cubic Global Defense
question: How many segments are there under Total Backlog?
answer: 3
derivation: Cubic Transportation Systems##Cubic Mission Solutions##Cubic Global Defense
question: What is the change in the backlog for Cubic Mission Solutions in 2019?
answer: 26.7
derivation: 103.7-77
scale: million
question: What is the percentage change in the backlog for Cubic Mission Solutions in 2019?
answer: 34.68
derivation: (103.7-77)/77
scale: percent
Questions and answers about page 1 of the financial report autodesk-inc_2019.pdf:

question: What is the average net restructing and exit costs over the 3 year period?
answer: 0.31
derivation: (0.14+0.43+0.35)/3 
question: Why does the company exclude stock-based compensation expenses?
answer: We exclude stock-based compensation expenses from non-GAAP measures primarily because they are non-cash expenses and management finds it useful to exclude certain non-cash charges to assess the appropriate level of various operating expenses to assist in budgeting, planning and forecasting future periods.
question: Why does the company exclude acquisition costs?
answer: We believe excluding acquisition related costs facilitates the comparison of our financial results to the Company's historical operating results and to other companies in our industry.
question: How much was the stock-based compensation for the former CEOs' transition agreements?
answer: $16.4 million
question: What is the difference between the non-GAAP diluted income per share and the diluted net  (loss) income per share in 2019?
answer: 1.38
derivation: 1.01-(-0.37) 
question: What was the average stock-based compensation expense over the last 3 years?
answer: 1.08
derivation: (1.12+1.11+1)/3
Questions and answers about page 1 of the financial report insight-enterprises-inc_2019.pdf:

question: How much did the Net sales in North America increased in 2019 compared to 2018?
answer: $661.3 million
question: What is the net sales of software in 2019 and 2018 respectively?
answer: 1,269,983
1,112,715
scale: thousand
question: What is the net sales of hardware in 2019 and 2018 respectively?
answer: $3,957,507
$3,610,356
scale: thousand
question: What is the change in Sales Mix of Hardware betweeen 2018 and 2019?
answer: 347151
derivation: 3,957,507-3,610,356
scale: thousand
question: What is the change in Sales Mix of Software between 2018 and 2019?
answer: 157268
derivation: 1,269,983-1,112,715
scale: thousand
question: What is the average Sales Mix of Hardware for 2018 and 2019?
answer: 3783931.5
derivation: (3,957,507+3,610,356) / 2
scale: thousand
Questions and answers about page 1 of the financial report Hansen-Technologies_2019.pdf:

question: How much transaction cost was incurred to acquire Sigma Systems group of entities?
answer: $2,063,000
question: What was the transaction costs in 2018 comprised of?
answer: the acquisition of Enoro Holdings AS (subsequently renamed to Hansen Technologies Holdings AS during FY19) and its controlled subsidiaries.
question: How much restructuring costs was incurred after acquisition of Sigma Systems?
answer: $72,000
question: What was the average transaction costs related to the acquisitions for both years?
answer: 1370
derivation: (2,063 + 677) / 2 
scale: thousand
question: What was the Transaction and restructuring costs incurred by the acquisition of Sigma Systems?
answer: 2135
derivation: 2,063 + 72 
scale: thousand
question: What was the difference in transaction costs between the acquisition of Enoro in 2018 and acquisition of Sigma Systems in 2019?
answer: 1386
derivation: 2,063 - 677 
scale: thousand
Questions and answers about page 1 of the financial report leidos-holdings_2019.pdf:

question: What were the state net operating losses in 2020?
answer: $77 million
question: What was the valuation allowance for deferred tax assets in 2020 and 2018 respectively?
answer: $20 million
$28 million
question: What was the Operating lease liabilities in 2020?
answer: $115
scale: million
question: In which period was Operating lease liabilities less than 100 million?
answer: 2018
derivation: Locate and analyze operating lease liability in row 3
question: What is the change in the Accrued vacation and bonuses from 2018 to 2020?
answer: 6
derivation: 54 - 48
scale: million
question: What is the change in the Reserves from 2018 to 2020?
answer: -11
derivation: 46 - 57
scale: million
Questions and answers about page 1 of the financial report hc2-holdings-inc_2019.pdf:

question: When did the U.S. Congress pass the alternative fuel tax credit ("AFTC")?
answer: December 2019
question: What was the net revenue after customer rebates for credits recognized in 2019?
answer: $10.6 million
question: What was the Total Energy segment revenue in 2019?
answer: $ 39.0
scale: million
question: What was the change in the volume-related revenue from 2018 to 2019?
answer: 11
derivation: 27.5 - 16.5
scale: million
question: What was the average maintenance services revenue for 2018 and 2019?
answer: 0.1
derivation: (0.1 + 0.1) / 2
scale: million
question: What is the percentage change in the total revenue from contracts with customers from 2018 to 2019?
answer: 66.27
derivation: 27.6 / 16.6 - 1
scale: percent
Questions and answers about page 2 of the financial report jabil-circuit-inc_2019.pdf:

question: What do the differences in contract assets primarily relate to?
answer: the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
question: What were the net inventories as reported?
answer: $3,023,003
scale: thousand
question: What were the contract liabilities as reported?
answer: $511,329
scale: thousand
question: What was the change in Inventories, net due to adoption of ASU 2014-09?
answer: -738588
derivation: 3,023,003-3,761,591
scale: thousand
question: What was the change in Prepaid expenses and other current assets due to the adoption of ASU 2014-09?
answer: -13196
derivation: 501,573-514,769
scale: thousand
question: How many segments as reported exceed $2,000,000 thousand?
answer: 2
derivation: Inventories, net##Retained earnings
Questions and answers about page 1 of the financial report stmicroelectronics_2019.pdf:

question: What were the new guidelines adopted by the company on January 1, 2019?
answer: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment.
question: How much recognition of property, plant and equipment led to the acquisition of Norstel?
answer: $11 million.
question: What were the depreciation charge for 2019, 2018 and 2017?
answer: The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
question: What is the average Gross Cost?
answer: 20145.5
derivation: (20,552+19,739) / 2
scale: million
question: What is the average Accumulated Depreciation?
answer: 16394.5
derivation: (16,545+16,244) / 2
scale: million
question: What is the average Net Cost?
answer: 3751
derivation: (4,007+3,495) / 2
scale: million
Questions and answers about page 1 of the financial report altium-limited_2019.pdf:

question: What is the Tax losses for 2019?
answer: 2,068
scale: thousand
question: When are Deferred tax assets recognized?
answer: only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses
question: How are future taxable amounts assessed?
answer: use of assumptions
management judgments
question: What is the percentage increase in the deferred tax assets from 2018 to 2019?
answer: 3.35
derivation: (84,873-82,120)/82,120
scale: percent
question: What is the percentage increase in amount of intellectual property from 2018 to 2019?
answer: 0.32
derivation: (79,260-79,011)/79,011
scale: percent
question: Which year had the higher Closing balance? 
answer: 2019
derivation: (2019:84,873)>(2018: 82,120 )
Questions and answers about page 1 of the financial report metro-ag_2019.pdf:

question: What was the current service cost netted against?
answer: employees’ contributions
question: What was included therein within the net interest expenses?
answer: Interest effect from the adjustment of the asset ceiling
question: For which years were the pension expenses of the direct and indirect company pension plan commitments recorded in?
answer: 2018
2019
question: In which year were the pension expenses larger?
answer: 2018
derivation: 36>31
question: What was the change in pension expenses in FY2019 from FY2018?
answer: -5
derivation: 31-36
scale: million
question: What was the percentage change in pension expenses in FY2019 from FY2018?
answer: -13.89
derivation: (31-36)/36
scale: percent
Questions and answers about page 1 of the financial report cogeco-inc_2019.pdf:

question: What percentage of non-controlling interest represents a participation in Atlantic Broadband?
answer: 21%
question: What was the increase / (decrease) in the profit for the year from continuing operations?
answer: 7.2%
question: By what percentage did the profit for the year attributable to owners of the Corporation increased by?
answer: 18.4%
question: What was the increase / (decrease) in the Profit for the year from continuing operations from 2018 to 2019?
answer: -27670
derivation: 356,908 - 384,578
scale: thousand
question: What was the average Profit for the year between 2018 and 2019?
answer: 396242.5
derivation: (432,288 + 360,197) / 2
scale: thousand
question: What was the increase / (decrease) in the Basic earnings per share from continuing operations from 2018 to 2019?
answer: -0.72
derivation: 6.89 - 7.61
Questions and answers about page 1 of the financial report lm-ericsson-telephone-company_2019.pdf:

question: How are the capital stock of the parent company divided?
answer: Class A shares (quota value SEK 5.00) and Class B shares (quota value SEK 5.00)
question: What is the total number of treasury shares in 2019?
answer: 19,853,247
question: How many votes are class A shares entitled?
answer: one vote per share
question: What is the difference in the number of shares between class A and class B?
answer: 2810639769
derivation: 3,072,395,752-261,755,983
question: What is the difference between capital stock value in class A and B shares?
answer: 14054
derivation: 15,363-1,309
scale: million
question: What is the price of each class A share? 
answer: 5
derivation: 1,309*1million/261,755,983
Questions and answers about page 1 of the financial report alarmcom-holdings-inc_2019.pdf:

question: What was the depreciation expense related to property and equipment for the years ended December 31, 2019?
answer: $5.9 million
scale: million
question: How much did the company purchase land a commercial building located in Liberty Lake, Washington for in December 2019?
answer: $5.1 million
scale: million
question: What was the amount of Furniture, fixtures and office equipment in 2019?
answer: $5,604
scale: thousand
question: How many net components of property and equipment in 2019 exceeded $20,000 thousand?
answer: 1
derivation: Leasehold improvements
question: What was the change in leasehold improvements between 2018 and 2019?
answer: 4885
derivation: 23,223-18,338
scale: thousand
question: What was the percentage change in the total property and equipment between 2018 and 2019?
answer: 35.58
derivation: (66,090-48,745)/48,745
scale: percent
Questions and answers about page 1 of the financial report international-business-machines-corp_2019.pdf:

question: What caused the decrease in the actual shares?
answer: The year-to- year decrease was primarily the result of the common stock repurchase program
question: What was the increase / (decrease) in the average number of common shares in 2019?
answer: 23.5 million shares lower in 2019 versus 2018
question: What additional charges were included in 2018?
answer: Includes a charge of $2.0 billion or $2.23 of basic and diluted earnings per share in 2018 associated with U.S. tax reform.
question: What was the increase / (decrease) from the Earnings per share of common stock from continuing operations basic?
answer: 1.07
derivation: 10.63 - 9.56
question: What is the increase / (decrease) from the Earnings per share of common stock from continuing operations Diluted operating (non-GAAP)?
answer: -1
derivation: 12.81 - 13.81
question: What is the increase / (decrease) in the Weighted-average shares outstanding assuming dilution?
answer: -23.5
derivation: 892.8 - 916.3
Questions and answers about page 1 of the financial report Intu-Properties_2019.pdf:

question: What are the components of leasing activity?
answer: number
new rent
new rent relative to previous passing rent
question: What is the amount of investment in the stores made by customers in 2019?
answer: £125 million
question: What is the total number of units the Company has?
answer: 3,300 units
question: What is the percentage change in the number of leasing activity from 2018 to 2019?
answer: 754.17
derivation: (205-24)/24
scale: percent
question: What is the percentage change in the investment by customers from 2018 to 2019?
answer: -13.19
derivation: (125-144)/144
scale: percent
question: What is the percentage change in the number of opened or refitted unites in the centres from 2018 to 2019?
answer: -2.29
derivation: (256-262)/262
scale: percent
Questions and answers about page 1 of the financial report everbridge-inc_2019.pdf:

question: How much cash, cash equivalents and restricted cash was held by foreign subsidiaries at December 31, 2019?
answer: $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash
question: Where is foreign earnings reinvested?
answer: in our foreign subsidiaries.
question: What would happen if earnings were used to fund domestic operations?
answer: subject to additional income taxes upon repatriation.
question: What is the change in Cash, cash equivalents and restricted cash at beginning of period from December 31, 2019 to December 31, 2018?
answer: -42983
derivation: 60,068-103,051
scale: thousand
question: What is the change in Cash provided by operating activities from December 31, 2019 to December 31, 2018?
answer: 7022
derivation: 10,317-3,295
scale: thousand
question: What is the change in Cash used in investing activities from December 31, 2019 to December 31, 2018?
answer: -23839
derivation: 24,574-48,413
scale: thousand
Questions and answers about page 1 of the financial report teekay-corporation_2019.pdf:

question: When did Altera canceled the construction contracts for its two UMS newbuildings?
answer: June 2016
question: What is the change in Net (loss) income from Year Ended December 31, 2019 to December 31, 2018?
answer: -91239
derivation: -148,986-(-57,747)
scale: thousand
question: What is the change in Income tax expense (recovery) from Year Ended December 31, 2019 to December 31, 2018?
answer: 5758
derivation: 25,482-19,724
scale: thousand
question: In which years did the company recorded a net loss?
answer: 2019
2018
2017
derivation: locate and analyze net (loss) income in row 5
question: What was the EBITDA value in 2019?
answer: 438,423
scale: thousand
question: What was the net loss provision in 2016?
answer: $23.4 million
Questions and answers about page 1 of the financial report alarmcom-holdings-inc_2019.pdf:

question: How did the company define working capital?
answer: current assets minus current liabilities.
question: What was the working capital in 2019?
answer: 167,879
scale: thousand
question: Which years does the table provide information for the company's cash and cash equivalents, accounts receivable, net and working capital for?
answer: 2019
2018
2017
question: What was the change in working capital between 2017 and 2018?
answer: 33360
derivation: 152,793-119,433
scale: thousand
question: How many years did net accounts receivables exceed $50,000 thousand?
answer: 1
derivation: 2019
question: What was the percentage change in Cash and cash equivalents between 2018 and 2019?
answer: -18.1
derivation: (119,629-146,061)/146,061
scale: percent