next-tat/TAT-QA huggingface dataset:
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

text: 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):
text: Other income and expense items are summarized in the following table:
text: 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.

Questions:
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)
scale: thousand
question: What was the Total other (expense) income, net in 2017?
answer: 1,758
scale: thousand
question: How many years did interest income exceed $1,500 thousand?
answer: 1
derivation: 2018
question: What was the change in interest expense between 2017 and 2018?
answer: 1258
derivation: -2,085-(-3,343)
scale: thousand
question: What was the percentage change in the net Total other (expense) income between 2017 and 2018?
answer: -266.95
derivation: (-2,935-1,758)/1,758
scale: percent
As of December 31,
2018
2019
Derivative liabilities carried at fair value through profit or loss (FVTPL)
Interest rate swaps
9,196
49,891
Forward foreign exchange contracts
1,467
41
Derivative liabilities designated and effective as hedging instruments carried at fair value
Cross currency swaps
1,429
—
Total
12,092
49,932
Derivative financial instruments, current liability
2,091
8,095
Derivative financial instruments, non-current liability
10,001
41,837
Total
12,092
49,932

text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 26. Derivative Financial Instruments (Continued)
text: The fair value of the derivative liabilities is as follows:
text: Interest rate swap agreements
text: The Group enters into interest rate swap agreements which convert the floating interest rate exposure into a fixed interest rate in order to hedge a portion of the Group’s exposure to fluctuations in prevailing market interest rates. Under the interest rate swaps, the bank counterparty effects quarterly floating-rate payments to the Group for the notional amount based on the U.S. dollar LIBOR, and the Group effects quarterly payments to the bank on the notional amount at the respective fixed rates.
text: Interest rate swaps designated as cash flow hedging instruments
text: As of December 31, 2018 and 2019, there are no interest rate swaps designated as cash flow hedging instruments for accounting purposes.

Questions:
question: In which years was the fair value of the derivative liabilities recorded for?
answer: 2018
2019
question: What was the fair value of cross currency swaps in 2018?
answer: 1,429
scale: thousand
question: What was the fair value of derivatives non-current liability in 2019?
answer: 41,837
scale: thousand
question: In which year was the fair value of forward foreign exchange contracts higher?
answer: 2018
derivation: 1,467 > 41
question: What was the change in fair value of interest rate swaps from 2018 to 2019?
answer: 40695
derivation: 49,891 - 9,196
scale: thousand
question:  What was the percentage change in total fair value of the derivative liabilities from 2018 to 2019?
answer: 312.93
derivation: (49,932 - 12,092)/12,092 
scale: percent
2019
2018
Current: Federal
$1,139,927
$1,294,253
Current: State
428,501
423,209
1,568,428
1,717,462
Deferred: Federal
34,466
(470,166)
Deferred: State
6,106
(83,296)
40,572
(553,462)
Income tax expense
$1,609,000
$1,164,000

text: 7. INCOME TAXES:
text: The components of income tax expense from operations for fiscal 2019 and fiscal 2018 consisted of the following:

Questions:
question: What are the respective values of the company's current federal tax in 2018 and 2019?
answer: $1,294,253
$1,139,927
question: What are the respective values of the company's current state tax in 2018 and 2019?
answer: 423,209
428,501
question: What are the respective values of the company's income tax expense in 2018 and 2019?
answer: $1,164,000
$1,609,000
question: What is the percentage change in the company's 2018 and 2019 income tax expense?
answer: 38.23
derivation: (1,609,000 - 1,164,000)/1,164,000  
scale: percent
question: What is the percentage change in the company's 2018 and 2019 current federal tax expense?
answer: -11.92
derivation: (1,139,927 - 1,294,253 )/1,294,253  
scale: percent
question: What is the company's average current state tax expense between 2018 and 2019?
answer: 425855
derivation: (428,501 + 423,209 )/2
Consolidated
2019
2018
US$000
US$000
Profit before income tax includes the following specific expenses:
Included in professional advice expense
Costs associated with acquisitions
244
572
Finance costs
Interest and finance charges paid/payable
1
2
Unwinding of the discount on provisions
199
60
Finance costs expensed
200
62
Operating leases included in income statement
Office rent
4,339
3,538
Equipment
12
16
Motor vehicle
51
96
Total expense relating to operating leases
4,402
3,650
Post-employment benefits
Post-employment benefits: defined contribution
2,169
1,870
Research and development costs expensed
Research and development costs incurred
18,478
17,793

text: Note 4. Expenses
text: Accounting policy for expenses
text: Operating lease costs
text: Operating lease payments, net of any incentives received from the lessor, are charged to profit or loss on a straight-line basis over the term of the lease.
text: Finance costs
text: All finance costs are expensed in the period in which they are incurred.
text: Research and development costs
text: Expenditure on research activities, undertaken with the prospect of obtaining new technical knowledge and understanding, is recognised in the statement of profit or loss and other comprehensive income as an expense when it is incurred.
text: Expenditure on development activities is charged as incurred, or deferred where these costs are directly associated with either integration of acquired technology or the development of new technology and it is determined that the technology has reached technological feasibility. Costs are deferred to future periods to the extent that they are expected beyond any reasonable doubt to be recoverable. The costs capitalised comprises directly attributable costs, including costs of materials, services and direct labour. Deferred costs are amortised from the date of commercial release on a straight-line basis over the period of the expected benefit, which varies from 2 to 10 years.

Questions:
question: How are the deferred costs amortised?
answer: from the date of commercial release on a straight-line basis over the period of the expected benefit
question: How long is the period of expected benefit?
answer: varies from 2 to 10 years
question: What are the years included in the table?
answer: 2019
2018
question: What is the percentage change in the research and development costs incurred from 2018 to 2019?
answer: 3.85
derivation: (18,478-17,793)/17,793
scale: percent
question: What is the percentage change in the total expense relating to operating leases from 2018 to 2019?
answer: 20.6
derivation: (4,402-3,650)/3,650
scale: percent
question: What is the percentage change in the finance costs expensed from 2018 to 2019?
answer: 222.58
derivation: (200-62)/62
scale: percent
Year Ended December 31,
2019
2018
2017
Gain (loss) on sold loan receivables held for sale
$—
$—
$(500)
Cash Flows
Sales of loans
$91,946
$139,026
$72,071
Servicing fees
3,901
2,321
2,821

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table presents activities associated with our loan receivable sales and servicing activities during the periods indicated.

Questions:
question: Which years does the table show?
answer: 2019
2018
2017
question: What was the sales of loans in 2017?
answer: 72,071
scale: thousand
question: What was the servicing fee in 2018?
answer: 2,321
scale: thousand
question: How many years did servicing fees exceed $3,000 thousand?
answer: 1
derivation: 2019
question: What was the change in the sales of loans between 2017 and 2018?
answer: 66955
derivation: 139,026-72,071
scale: thousand
question: What was the change in the servicing fee between 2018 and 2019?
answer: 68.07
derivation: (3,901-2,321)/2,321
scale: percent
As of December 31, 2019
Amortized
Unrealized
Unrealized
Fair
Cost
Gains
Losses
Value
Foreign government obligations
$129,499
$—
$3,433
$126,066
U.S. government obligations
99,700
—
1,981
97,719
Total .
$229,199
$—
$5,414
$223,785
As of December 31, 2018
Amortized
Unrealized
Unrealized
Fair
Cost
Gains
Losses
Value
Foreign government obligations
$73,798
$14,234
$235
$87,797
U.S. government obligations
97,223
416
6,436
91,203
Total
$171,021
$14,650
$6,671
$179,000

text: The following tables summarize the unrealized gains and losses related to our restricted investments, by major security type, as of December 31, 2019 and 2018 (in thousands):
text: As of December 31, 2019, we had no restricted investments in a loss position for a period of time greater than 12 months. As of December 31, 2018, we identified six restricted investments totaling $87.4 million that had been in a loss position for a period of time greater than 12 months with unrealized losses of $6.4 million. The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase. Based on the underlying credit quality of the investments, we generally hold such securities until we recover our cost basis. Therefore, we did not consider these securities to be other-than-temporarily impaired.

Questions:
question: What is the amount of unrealized losses from restricted investments at the end of 2018?
answer: unrealized losses of $6.4 million
question: What was the reason for the unrealized losses in 2018?
answer: The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase.
question: What is the plan for the losing investments?
answer: we generally hold such securities until we recover our cost basis
question: What is the difference between the total fair value amount and total amortized amount at 2018? 
answer: 7979
derivation: 179,000-171,021 
scale: thousand
question: What percentage of the total unrealized gain is generated from U.S. government obligations in 2018?
answer: 2.84
derivation: 416/14,650 
scale: percent
question: What percentage of the total amortized cost is made up of foreign government obligations in 2018?
answer: 43.15
derivation: 73,798/171,021 
scale: percent
First
Second
Third
Fourth
2019
Net sales
$117,625
$120,684
$115,651
$115,040
Gross margin
$40,615
$41,204
$37,057
$38,700
Operating earnings
$14,218
$17,083
$10,124
$12,391
Net earnings
$11,419
$11,943
$2,722
$10,062
Basic earnings per share
$0.35
$0.36
$0.08
$0.31
Diluted earnings per share
$0.34
$0.36
$0.08
$0.31
2018
Net sales
$113,530
$118,021
$118,859
$120,073
Gross margin
$38,433
$41,813
$42,082
$42,645
Operating earnings
$13,359
$14,544
$16,118
$17,017
Net earnings
$ 11,54
$7,209
$10,211
$17,564
Basic earnings per share
$0.35
$0.22
$0.31
$0.53
Diluted earnings per share
$0.34
$0.21
$0.30
$0.52

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 21 — Quarterly Financial Data
text: Quarterly Results of Operations (Unaudited)

Questions:
question: What was the net sales in the third quarter?
answer: 115,651
scale: thousand
question: What was the gross margin in the first quarter?
answer: 40,615
scale: thousand
question: What were the operating earnings in the fourth quarter?
answer: 12,391
scale: thousand
question: What was the change in the net sales between the third and fourth quarter?
answer: -611
derivation: 115,040-115,651
scale: thousand
question: How many quarters did the basic earnings per share exceed $0.30?
answer: 3
derivation: first##second##fourth
question: What was the percentage change in the operating earnings between the first and second quarter?
answer: 20.15
derivation: (17,083-14,218)/14,218
scale: percent
16 Weeks
12 Weeks Ended
Ended
September 29,
July 7,
April 14,
January 20,
2019
2019
2019
2019
High
$91.30
$87.84
$85.32
$90.49
Low
$70.77
$75.80
$75.80
$74.19
16 Weeks
12 Weeks Ended
Ended
September 30,
July 8,
April 15,
January 21,
2018
2018
2018
2018
High
$93.98
$92.46
$95.99
$108.55
Low
$81.87
$79.23
$79.30
$90.59

text: Market Information. Our common stock is traded on the NASDAQ Global Select Market under the symbol “JACK.” The following table sets forth the high and low sales prices for our common stock during the fiscal quarters indicated, as reported on the NASDAQ Composite:
text: Dividends. In fiscal 2019 and 2018, the Board of Directors declared four cash dividends of$0.40 per share each. Our dividend is subject to the discretion and approval of our Board of Directors and our compliance with applicable law, and depends upon, among other things, our results of operations, financial condition, level of indebtedness, capital requirements, contractual restrictions, and other factors that our Board of Directors may deem relevant.

Questions:
question: Which market is the common stock traded at?
answer: NASDAQ Global Select Market
question: What symbol does the common stock adopt in the market?
answer: JACK
question: How many cash dividends were declared in fiscal 2018 and 2019?
answer: Four
question: What is the difference between the high and low price in September 29, 2019?
answer: 20.53
derivation: $91.30 - $70.77 
question: What is the percentage increase in the high price from July 7, 2019 to September 29, 2019?
answer: 3.94
derivation: (91.30-87.84)/87.84 
scale: percent
question: What is the difference in the low prices between September 30, 2018 and July 8, 2018?
answer: 2.64
derivation: $81.87 - $79.23
December 31, 2019
December 31, 2018
Trade accounts receivable
1,396
1,292
Allowance for doubtful accounts
(16)
(15)
Total
1,380
1,277

text: There was no material bad debt expense in 2019, 2018 and 2017. In 2019, 2018 and 2017, the Company’s largest customer, Apple represented 17.6%, 13.1% and 10.5% of consolidated net revenues, respectively, reported in the ADG, AMS and MDG segments.
text: In 2019, $75 million of trade accounts receivable were sold without recourse (nil in 2018).

Questions:
question: Was there a material bad debt expense in 2019, 2018 and 2017?
answer: There was no material bad debt expense in 2019, 2018 and 2017.
question: Which is the largest customer of the company?
answer: Apple
question: How many million of trade accounts receivable were sold without recourse in 2019?
answer: $75 million
question: What is the average Trade accounts receivable?
answer: 1344
derivation: (1,396+1,292) / 2
question: What is the average Allowance for doubtful accounts?
answer: 15.5
derivation: (16+15) / 2
question: What is the increase/ (decrease) in Trade accounts receivable from 2018 to 2019?
answer: 104
derivation: 1,396-1,292
Fiscal Yaar Ended March 31,
2017
2018
2019
Sales:
Product and equipment sales to affliates
$30,303
$26,069
$10,436
Purchases
Purchases of resale inventories, raw materials, supplies, equipment, and services
303,793
256,660
9,399
Other
Dividends paid
52,983
54,810
56,028

text: 16. Transactions With Affiliate:
text: Our business includes certain transactions with our majority shareholder, Kyocera, that are governed by agreements between the parties that define the sales terms,
including pricing for the products. The nature and amounts of transactions with Kyocera are included in the table below.
text: Kyocera notified AVX pursuant to the Products Supply and Distribution Agreement in December 2016 of its intent, effective January 1, 2018, to market its
manufactured electronic and interconnect products globally using Kyocera’s sales force rather than continuing to have AVX resell such products in the Americas,
Europe and Asia. During fiscal 2017, 2018 and 2019 sales of Kyocera resale products by AVX were $318,928, $296,316 and $18,951, respectively, and related operating
profit was $17,076, $18,177 and $3,300, respectively

Questions:
question: What are the respective sales and purchases for 2017?
answer: 30,303
303,793
question: What are the respective sales and purchases for 2018?
answer: 26,069
256,660
question: What are the respective sales and purchases for 2019?
answer: 10,436
9,399
question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2019? 
answer: 181.59
derivation: 18,951/10,436 
scale: percent
question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2018? 
answer: 1136.66
derivation: 296,316/26,069 
scale: percent
question: What is the difference between the sales of Kyocera's resale products and sales in 2017? 
answer: 288625
derivation: 318,928 - 30,303
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)

text: The components of deferred tax assets and liabilities are as follows (amounts in thousands):
text: (1) March 31, 2018 adjusted due to the adoption of ASC 606.

Questions:
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
scale: thousand
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
derivation: 83,615-26,062
scale: thousand
question: How many years did Stock-based compensation exceed $2,000 thousand?
answer: 1
derivation: 2019
question: What was the percentage change in the Net deferred tax assets (liabilities) between 2018 and 2019?
answer: -4049.06
derivation: (48,218-(-1,221))/-1,221
scale: percent
2019
2018
53 WEEKS
52 WEEKS
Profit for the period attributable to equity holders of the parent entity used in
earnings per share ($M)
Continuing operations
1,493
1,605
Discontinued operations
1,200
119
2,693
1,724
Weighted average number of shares used in earnings per share (shares, millions) (1)
Basic earnings per share
1,305.7
1,300.5
Diluted earnings per share (2)
1,313.7
1,303.9
Basic earnings per share (cents per share) (1)
Continuing operations
114.3
123.4
Discontinued operations
91.9
9.2
206.2
132.6
Diluted earnings per share (cents per share) (1,2)
Continuing operations
113.6
123.1
Discontinued operations
91.3
9.2
204.9
132.3

text: Earnings per share presents the amount of profit generated for the reporting period attributable to shareholders divided by the weighted average number of shares on issue. The potential for any share rights issued by the Group to dilute existing shareholders’ ownership when the share rights are exercised are also presented.
text: (1) Weighted average number of shares has been adjusted to remove shares held in trust by Woolworths Custodian Pty Ltd (as trustee of various employee share trusts)
text: (2) Includes 8.0 million (2018: 3.4 million) shares deemed to be issued for no consideration in respect of employee performance rights.
text: In 2019, the weighted average number of ordinary shares used in the calculation of EPS included the effect of the off-market share buy-back that was completed on 27 May 2019, resulting in 58.7 million ordinary shares being cancelled. Refer to Note 4.3 for further details on the share buy-back.

Questions:
question: What is total basic earnings per share (cents per share)  for 2019?
answer: 206.2
question: What is the definition of the term "Earnings per share" ?
answer: Earnings per share presents the amount of profit generated for the reporting period attributable to shareholders divided by the weighted average number of shares on issue.
question: What is the value of the total diluted earnings per share (cents per share) in 2018?
answer: 132.3
question: What is the average total basic earnings per share for both 2018 and 2019?
answer: 169.4
derivation: (206.2 + 132.6)/2 
question: What is the percentage constitution of continuing operations in diluted earnings per share in 2019?
answer: 55.44
derivation: 113.6/204.9 
scale: percent
question: What is the nominal difference for basic earnings per share (cents per share) between 2018 and 2019?
answer: 73.6
derivation: 206.2 - 132.6