next-tat/TAT-DQA huggingface dataset:
Questions and answers about page 1 of the financial report activision-blizzard-inc_2019.pdf:

question: What does the loss on extinguishment comprise of?
answer: a $25 million premium payment and a $15 million write-off of unamortized discount and deferred financing costs.
question: What was net income in 2019?
answer: $1,503
scale: million
question: What was net income in 2018?
answer: $1,848
scale: million
question: What is the percentage change in product costs between 2018 and 2019?
answer: -8.76
derivation: (656-719)/719
scale: percent
question: What is the percentage change in operating income between 2018 and 2019?
answer: -19.16
derivation: (1,607-1,988)/1,988
scale: percent
question: What is the difference in game operations and distribution costs between 2018 and 2019?
answer: 63
derivation: (1,028-965)
scale: million
Questions and answers about page 1 of the financial report spirent-communications-plc_2019.pdf:

question: What should be referred to for disclosures relating to the emoluments, share incentives and long-term incentive interests and pensions of the Directors?
answer: refer to the Report on Directors’ remuneration on pages 77 to 101 and note 38 of Notes to the consolidated financial statements on page 161
question: What was the average number of people employed by the Company in 2019?
answer: 178
question: What are the different departments for which the average number of people were employed by the Company during the year was recorded?
answer: Manufacturing
Product development
Selling and marketing
Administration
question: In which year was the number of employees in Selling and marketing higher?
answer: 2019
derivation: 52>45
question: What was the change in the average number of people employed by the company in 2019?
answer: 16
derivation: 178-162
question: What was the percentage change in the average number of people employed by the company in 2019?
answer: 9.88
derivation: (178-162)/162
scale: percent
Questions and answers about page 1 of the financial report cornerstone-ondemand-inc_2019.pdf:

question: What is the principal objective of the company's investments?
answer: capital preservation and maintaining liquidity sufficient to meet cash flow requirements.
question: What was the fair value amount of cash?
answer: $67,818
scale: thousand
question: What was the fair value of corporate bonds?
answer: 1,000
scale: thousand
question: What percentage of fair value total cash equivalents consist of agency bonds?
answer: 4.38
derivation: (6,485/148,089)
scale: percent
question: What percentage of total unrealised gains for short-term investments consist of US treasury securities?
answer: 32.8
derivation: (62/189)
scale: percent
question: What is the total amortized cost of agency bonds and corporate bonds?
answer: 16094
derivation: 6,485+9,609
scale: thousand
Questions and answers about page 1 of the financial report carpenter-technology-corp_2019.pdf:

question: What was the Repairs and maintenance costs in 2019?
answer: $120.4
scale: million
question: What was the  Noncash purchases of property, plant, equipment and software costs in 2018?
answer: $16.5
scale: million
question: In which years was the supplemental data provided?
answer: 2019
2018
2017
question: In which year was Repairs and maintenance costs the largest?
answer: 2019
derivation: 120.4>108.0>99.1
question: What was the change in Repairs and maintenance costs in 2019 from 2018?
answer: 12.4
derivation: 120.4-108.0
scale: million
question: What was the percentage change in Repairs and maintenance costs in 2019 from 2018?
answer: 11.48
derivation: (120.4-108.0)/108.0
scale: percent
Questions and answers about page 1 of the financial report cisco-systems-inc_2019.pdf:

question: Which years does the table provide information for the company's property and equipment based on the physical location of the assets?
answer: 2019
2018
2017
question: What was the net property and equipment from United States in 2019?
answer: 2,266
scale: million
question: What was the net property and equipment from International regions in 2018?
answer: 519
scale: million
question: What was the change in net property and equipment from United States between 2017 and 2018?
answer: -224
derivation: 2,487-2,711
scale: million
question: What was the change in net property and equipment from International regions between 2017 and 2018?
answer: -92
derivation: 519-611
scale: million
question: What was the percentage change in the total net property and equipment between 2018 and 2019?
answer: -7.22
derivation: (2,789-3,006)/3,006
scale: percent
Questions and answers about page 1 of the financial report cogeco-inc_2019.pdf:

question: What was the exchange rate in 2019?
answer: 1.3255 USD/CDN.
question: What was the exchange rate in 2018?
answer: 1.2773 USD/CDN.
question: What was the increase in 2019 EBITDA?
answer: 10.0%
question: What was the increase / (decrease) in Canadian broadband services from 2018 to 2019?
answer: 7661
derivation: 688,681 - 681,020
scale: thousand
question: What was the average American broadband services between 2018 and 2019?
answer: 417422.5
derivation: (465,645 + 369,200) / 2
scale: thousand
question: What was the increase / (decrease) in the Inter-segment eliminations and other from 2018 to 2019?
answer: -2984
derivation: (-46,386) - (-43,402)
scale: thousand
Questions and answers about page 1 of the financial report spirent-communications-plc_2019.pdf:

question: What was the net pension plan surplus on the balance sheet in 2019?
answer: 8.3
scale: million
question: What are the schemes comprising the assets and liabilities on the balance sheet in the table?
answer: Schemes in net asset position
Schemes in net liability position
question: What are the plans under Schemes in net asset position?
answer: UK defined benefit pension plan – Staff Plan
UK defined benefit pension plan – Cash Plan
question: In which year was the amount of UK defined benefit pension plan – Cash Plan larger?
answer: 2019
derivation: 1.0>0.9
question: What was the change in the net pension plan surplus on the balance sheet?
answer: 6.8
derivation: 8.3-1.5
scale: million
question: What was the percentage change in the net pension plan surplus on the balance sheet?
answer: 453.33
derivation: (8.3-1.5)/1.5
scale: percent
Questions and answers about page 1 of the financial report lam-research-corporation_2019.pdf:

question: What was the reason for the increase in interest income in 2019?
answer: higher yield
question: What was the reason for the loss on impairment of investments in the year ended June 24, 2018?
answer: a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform.
question: What were the reasons for the net loss on extinguishment of debt realized in the year ended June 25, 2017?
answer: the special mandatory redemption of the Senior Notes due 2023 and 2026
the termination of the Term Loan Agreement
question: What is the percentage change in the interest income from 2018 to 2019?
answer: 15.1
derivation: (98,771-85,813)/85,813
scale: percent
question: What is the percentage change in the net gains on extinguishment of debt from 2018 to 2019?
answer: -78.23
derivation: (118-542)/542
scale: percent
question: What is the percentage change in the foreign exchange losses from 2017 to 2018?
answer: 494.38
derivation: (3,382-569)/569
scale: percent
Questions and answers about page 1 of the financial report asm-international-nv_2019.pdf:

question: What does the table show?
answer: The income tax expense
question: What is the total current income tax expense for 2019?
answer: (37,420)
question: What is the current income tax expense for The Netherlands in 2018 and 2019 respectively?
answer: (4,128)
(28,409)
question: What is the percentage change in total Income tax expense from 2018 to 2019?
answer: 247.56
derivation: (-53,650-(-15,436))/-15,436
scale: percent
question: What is the Current income tax expense for The Netherlands expressed as a percentage of Total income tax expense?
answer: 52.95
derivation: -28,409/-53,650
scale: percent
question: What is the change in total Current income tax expense from 2018 to 2019?
answer: -26918
derivation: -37,420-(-10,502)
Questions and answers about page 1 of the financial report singapore-telecommunications-ltd_2019.pdf:

question: What is the key focus of note 5.5?
answer: Other Operating Expense Items
question: Does the non-audit services provided by KPMG LLP affect their independence?
answer: these services did not affect the independence of the auditors
question: What services do the non-audit fees pertain to?
answer: tax services, certification and review for regulatory purposes
question: How many categories of operating expenses are there?
answer: 5
derivation: Auditors' remuneration## Non-audit fees## Impairment of trade receivables## Allowance for inventory obsolescence## Operating lease payments
question: In which year was there a higher total audit fee paid?
answer: 2019
derivation: 2.4 + 1.2 + 1.3 = 4.9 > 1.5 + 1.2 + 2.1 = 4.8
question: What is the average impairment of trade receivables across the 2 years?
answer: 124.9
derivation: (128 + 121.8)/2
scale: million
Questions and answers about page 1 of the financial report macom-technology_2019.pdf:

question: What was the depreciation and amortization expense related to property and equipment for 2019?
answer: $29.7 million
question: What was the respective value of construction in process in 2019 and 2018?
answer: 24,848
49,661
scale: thousand
question: What was the value of Machinery and equipment in 2019?
answer: 175,696
scale: thousand
question: In which year was value of Construction in process less than 30,000 thousands?
answer: 2019
derivation: locate and analyze construction in process in row 3
question: What was the average value of Machinery and equipment for 2018 and 2019?
answer: 175167
derivation: (175,696 + 174,638) / 2
scale: thousand
question: What is the change in the Leasehold improvements from 2018 to 2019?
answer: -2022
derivation: 12,962 - 14,984
scale: thousand
Questions and answers about page 1 of the financial report maxlinear-inc_2019.pdf:

question: What was the Net carrying amount of long-term debt in 2019?
answer: 206,909
scale: thousand
question: What was the Net carrying amount of long-term debt in 2018?
answer: 255,757
scale: thousand
question: What was the principal amount in 2019 and 2018 respectively?
answer: $212,000
$262,000
scale: thousand
question: What was the change in the Principal from 2018 to 2019?
answer: -50000
derivation: 212,000 - 262,000
scale: thousand
question: What is the average Unamortized debt discount for 2018 and 2019?
answer: -1479
derivation: -(1,328 + 1,630) / 2
scale: thousand
question: In which year was Net carrying amount of long-term debt less than 210,000 thousands?
answer: 2019
derivation: locate and analyze Net carrying amount of long-term debt in row 7
Questions and answers about page 1 of the financial report tyson-foods-inc_2019.pdf:

question: What happens when all three rating agencies have different rating levels?
answer: the applicable fees and spread will be based upon the rating level that is between the rating levels of the other two rating agencies.
question: What percentage of the loan is the company currently paying for the unused portion of the facility?
answer: 0.125%
question: What are the firm's current credit rating by the three rating agencies?
answer: Standard & Poor's Rating Services', a Standard & Poor's Financial Services LLC business ("S&P"), corporate credit rating is "BBB."
Moody’s Investor Service, Inc.'s ("Moody's") applicable rating is "Baa2."
Fitch Ratings', a wholly owned subsidiary of Fimlac, S.A. ("Fitch"), applicable rating is "BBB."
question: What is the difference in Facility Fee Rate between Tyson Foods and a company with a credit rating of A-/A3/A- or above?
answer: 0.04
derivation: 0.125% - 0.09%
scale: percent
question: What is the difference between the All-in Borrowing Spread and the Facility Fee Rate for Tyson Foods currently?
answer: 1.13
derivation: 1.250% - 0.125%
scale: percent
question: Suppose the approved loan amount for Tyson Foods is $12 million. What is the Facility Fee Rate payable?
answer: 0.01
derivation: 0.125% * 12
scale: million
Questions and answers about page 1 of the financial report square-inc_2019.pdf:

question: Why didn’t Mr. Dorsey receive any equity awards in 2018?
answer: Because our compensation committee believed that his existing equity ownership position sufficiently aligned his interests with those of our stockholders.
question: When did Ms. Friar resign from her position?
answer: November 16, 2018
question: What factors are considered in determining the size and terms of the equity awards?
answer: The past and expected future key contributions of each of these named executive officers, the extent to which their existing equity awards were vested and the competitive market data for similarly situated executives
question: What is the average number of securities underlying options of those executive officers who receive them?
answer: 93694.25
derivation: (109,026 + 109,026 + 109,026 + 47,699) / 4 
question: Which Executive Officer(s) has(have) the least number of RSUs or RSAs?
answer: Mr. Daswani
derivation: From COL4 find the smallest number and the corresponding name(s) in COL2
question: Which Executive Officer(s) has(have) the largest amount of Grant Date Fair Value?
answer: Ms. Friar
Ms. Henry
Ms. Reses
derivation: From COL5 find the largest number and the corresponding name(s) in COL2
Questions and answers about page 1 of the financial report shopify-inc_2019.pdf:

question: What are the 2 financial items listed in the table?
answer: Monthly Recurring Revenue
Gross Merchandise Volume
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: What is the full form of "MRR"?
answer: Monthly Recurring Revenue
question: What is the average monthly recurring revenue for 2018 and 2019?
answer: 47415
derivation: (53,898+40,932)/2
scale: thousand
question: What is the average gross merchandise volume for 2018 and 2019?
answer: 51120847.5
derivation: (61,138,457+41,103,238)/2
scale: thousand
question: What is the change between 2018 and 2019 year ended's monthly recurring revenue ?
answer: 12966
derivation: 53,898-40,932
scale: thousand
Questions and answers about page 1 of the financial report metro-ag_2019.pdf:

question: What does the other operating income include?
answer: cost allocations and cost shares as well as a great number of insignificant individual items.
question: What is offset by expenses from logistic services?
answer: The income from logistics services provided by METRO LOGISTICS to companies intended for disposal and non-group companies
question: What are the components of Gains from the disposal of fixed assets and gains from the reversal of impairment losses?
answer: income from the disposal of real estates
income from reversal of impairment losses
question: In which year was the amount of Services larger?
answer: 2017/2018
derivation: 251>250
question: What was the change in Miscellaneous in 2018/2019 from 2017/2018?
answer: -13
derivation: 198-211
scale: million
question: What was the percentage change in Miscellaneous in  2018/2019 from 2017/2018?
answer: -6.16
derivation: (198-211)/211
scale: percent
Questions and answers about page 1 of the financial report opentext-corporation_2019.pdf:

question: What does Sales and marketing expenses consist primarily of?
answer: personnel expenses and costs associated with advertising, marketing events and trade shows
question: How many employees are there at June 30, 2019?
answer: 2,051
question: What is the Total decrease in sales and marketing expenses from 2018 to 2019?
answer: 11,106
scale: thousand
question: What is the Total change in sales and marketing expenses from fiscal year 2017 to 2019?
answer: 73581
derivation: 84,687-11,106
scale: thousand
question: What is the average annual Total change in sales and marketing expenses? 
answer: 36790.5
derivation: (84,687-11,106)/2
scale: thousand
question: What is the change in Marketing expenses from 2017 to 2019?
answer: -1862
derivation: 3,880-5,742
scale: thousand
Questions and answers about page 1 of the financial report ringcentral_2019.pdf:

question: How many years do the RSUs issued under the 2013 Plan generally vest over?
answer: four years
question: As of December 31 2019 and 2018, what are the respective values of unrecognized share-based compensation expense, net of estimated forfeitures, related to RSUs?
answer: $198.3 million
$107.9 million
question: As of December 31, 2019 and 2018, what are the respective remaining weighted-average vesting periods of  unrecognized share-based compensation expense, net of estimated forfeitures, related to RSUs?
answer: 2.3 years
2.4 years
question: What is the percentage change in outstanding RSUs between December 31, 2016 and December 31, 2017?
answer: 20.46
derivation: (4,281 - 3,554)/3,554 
scale: percent
question: What is the percentage change in outstanding RSUs between December 31, 2017 and December 31, 2018?
answer: -16.82
derivation: (3,561 - 4,281)/4,281 
scale: percent
question: What is the percentage of granted RSUs as a percentage of outstanding RSUs at December 2016?
answer: 84.55
derivation: (3,005/3,554) 
scale: percent
Questions and answers about page 1 of the financial report nanthealth-inc_2019.pdf:

question: What are the respective prepaid expenses in 2018 and 2019?
answer: $1,179
$1,948
question: What are the respective securities litigation insurance receivable in 2018 and 2019?
answer: 306
16,627
question: What are the respective other current assets in 2018 and 2019? 
answer: 2,865
1,556
question: What is the percentage change in prepaid expenses between 2018 and 2019?
answer: 65.22
derivation: (1,948 - 1,179)/1,179 
scale: percent
question: What is the average prepaid expenses paid in 2018 and 2019?
answer: 1563.5
derivation: (1,948 + 1,179)/2 
question: What is the total prepaid expenses made in 2018 and 2019?
answer: 3127
derivation: 1,948 + 1,179
Questions and answers about page 1 of the financial report torm_2019.pdf:

question: What was the remuneration to the auditor in 2019?
answer: USD 0.7m
question: What was the amount of total audit fees in 2019?
answer: USD 0.6m
question: What are the types of audit fees in the table?
answer: Fees payable to the Company's auditor for the audit of the Company's annual accounts
Audit of the Company's subsidiaries pursuant to legislation
question: In which year was the total remuneration to the auditor the largest?
answer: 2017
derivation: 1.0>0.8>0.7
question: What was the change in the the total remuneration to the auditor in 2019 from 2018?
answer: -0.1
derivation: 0.7-0.8
scale: million
question: What was the percentage change in the the total remuneration to the auditor in 2019 from 2018?
answer: -12.5
derivation: (0.7-0.8)/0.8
scale: percent
Questions and answers about page 1 of the financial report chefs-wharehouse_2019.pdf:

question: What is the value of Receivables and inventory for 2019 and 2018 respectively?
answer: $4,468
$3,978
question: What is the value of Accrued expenses for 2019 and 2018 respectively?
answer: 170
1,835
question: What is the value of Self-insurance reserves for 2019 and 2018 respectively?
answer: 1,957
2,050
question: What is the average value of Receivables and inventory for 2019 and 2018?
answer: 4223
derivation: (4,468+ 3,978)/2
question: Which year has the highest Accrued expenses?
answer: 2018
derivation: 1,835> 170
question: What is the change in Stock compensation between 2018 and 2019?
answer: 224
derivation: 1,894-1,670
Questions and answers about page 2 of the financial report consolidated-communications-holdings-inc_2019.pdf:

question: What does the accounts receivable consist of?
answer: consists primarily of amounts due to the Company from normal business activities.
question: What was the provision charged to expense in 2019?
answer: 9,347
scale: thousand
question: What was the Balance at beginning of year in 2019?
answer: $4,421
scale: thousand
question: What was the increase / (decrease) in the balance at beginning of year from 2018 to 2019?
answer: -2246
derivation: 4,421 - 6,667
scale: thousand
question: What was the average provision charged to expense for 2017-2019?
answer: 8404
derivation: (9,347 + 8,793 + 7,072) / 3
scale: thousand
question: What was the increase / (decrease) in the Acquired allowance for doubtful accounts from 2017 to 2018?
answer: -3298
derivation: 0 - 3,298
scale: thousand
Questions and answers about page 1 of the financial report nordic-american-tankers-limited_2019.pdf:

question: What are the respective voyage revenue in 2018 and 2019?
answer: 289,016
317,220
scale: thousand
question: What are the respective voyage expenses in 2018 and 2019?
answer: 165,012
141,770
scale: thousand
question: What are the respective vessel operating expenses in 2018 and 2019?
answer: 80,411
66,033
scale: thousand
question: What is the percentage change in the voyage revenue between 2018 and 2019?
answer: 9.76
derivation: (317,220-289,016)/289,016 
scale: percent
question: What is the percentage change in the voyage expenses between 2018 and 2019?
answer: -14.09
derivation: (141,770 - 165,012)/165,012 
scale: percent
question: What is the percentage change in the vessel operating expenses between 2018 and 2019?
answer: -17.88
derivation: (66,033 - 80,411)/80,411 
scale: percent
Questions and answers about page 1 of the financial report cts-corporation_2019.pdf:

question: Which years does the table provide information for the company's Contract assets and liabilities?
answer: 2019
2018
question: What were the Prepaid rebates included in Other current assets in 2019?
answer: 64
scale: thousand
question: What were the Prepaid rebates included in Other assets in 2018?
answer: 999
scale: thousand
question: How many years did total contract assets exceed $1,500 thousand?
answer: 1
derivation: 2019
question: What was the change in the Prepaid rebates included in Other assets between 2018 and 2019?
answer: 854
derivation: 1,853-999
scale: thousand
question: What was the percentage change in total contract liabilities between 2018 and 2019?
answer: 45.23
derivation: (-2,877-(-1,981))/-1,981
scale: percent
Questions and answers about page 1 of the financial report international-business-machines-corp_2019.pdf:

question: How much amount did the unrecognized tax benefits increased in 2019?
answer: $387 million
question: What attributed to settlements and reductions to unrecognized tax benefits?
answer: The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
question: In December 2019, how much reduction was associated to timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes.
answer: $584 million
question: What is the average of Balance at January 1?
answer: 5843.33
derivation: (6,759+7,031+3,740) / 3
scale: million
question: What is the average of Balance at December 31?
answer: 6978.67
derivation: (7,146+6,759+7,031) / 3
scale: million
question: What is the average of Settlements for the period 2018-19?
answer: -233.5
derivation: (-286+(-181)) / 2
scale: million
Questions and answers about page 1 of the financial report finjan-holding-inc_2019.pdf:

question: What are the respective expected terms of the 2018 and 2019 employee grants?
answer: 6
6
question: What are the respective volatility of the 2018 and 2019 employee grants?
answer: 82.00%
73.01%
question: What are the respective risk-free rate of the 2018 and 2019 employee grants?
answer: 2.24%
2.22%
question: What is the average expected dividend yield of the 2018 and 2019 employee grants?
answer: 0
derivation: ( 0 + 0)/2 
scale: percent
question: What is the average risk-free rate in 2018 and 2019?
answer: 2.23
derivation: (2.24 + 2.22)/2 
scale: percent
question: What is the average volatility in 2018 and 2019?
answer: 77.51
derivation: (73.01 + 82.00)/2 
scale: percent