next-tat/TAT-QA huggingface dataset:
Year ended March 31,
Period-to-period change
% Change 
2018
2017
Amount
% Change
(dollars in thousands)
Other income (expense):                
Interest income
$1,310
$510
$800
157%
Interest expense
(598)
(268)
(330)
123%
Foreign exchange (expense) income and other, net  
(3,439)
6,892
(10,331)
nm 
Total other income (expense), net 
$(2,727)
$7,134
$(9,861)
nm

text: Other income (expense)
text: nm—not meaningful
text: Other income (expense), net changed $9.9 million in the year ended March 31, 2018 compared to the year ended March 31, 2017, which was primarily attributable to a change of $10.4 million in foreign exchange expense which was primarily attributable to the re-measurement of short-term intercompany balances denominated in currencies other than the functional currency of our operating units. The increase in interest income is primarily due to interest on investments.

Questions:
question: What was the net change in the other income (expense) in 2018?
answer: $9.9 million
question: What caused the increase in interest income?
answer: primarily due to interest on investments.
question: What was the interest income in 2018 and 2017 respectively?
answer: $1,310
$510
scale: thousand
question: What was the average interest income for 2017 and 2018?
answer: 910
derivation: (1,310 + 510) / 2
scale: thousand
question: What is the average Interest expense for 2017 and 2018?
answer: -433
derivation: -(598 + 268) / 2
scale: thousand
question: In which year was Interest income less than 1,000 thousands?
answer: 2017
derivation: locate and analyze Interest income in row 5
Application Software
Network Software & Systems
Measurement & Analytical Solutions
Process Technologies
Total
Balances at December 31, 2017
$ 4,565.4
$ 2,591.3
$ 1,345.4
$ 318.2
$    8,820.3
Goodwill acquired
684.4
33.1
—
—
717.5
Goodwill related to assets held for sale
—
—
(156.2)
—
(156.2)
Currency translation adjustments
(17.0)
(2.3)
(14.5)
(5.9)
(39.7)
Reclassifications and other
3.3
1.6
—
—
4.9
Balances at December 31, 2018
$ 5,236.1
$ 2,623.7
$ 1,174.7
$312.3
$  9,346.8
Goodwill acquired
143.4
1,303.6
—
—
1,447.0
Currency translation adjustments
8.3
8.8
3.3
2.2
22.6
Reclassifications and other
1.6
(2.6)
—
—
(1.0)
Balances at December 31, 2019
$ 5,389.4
$ 3,933.5
$ 1,178.0
$ 314.5
$ 10,815.4

text: (5) GOODWILL AND OTHER INTANGIBLE ASSETS
text: The carrying value of goodwill by segment was as follows:
text: Reclassifications and other during the year ended December 31, 2019 were due primarily to tax adjustments for acquisitions in 2019 and 2018. See Note 2 for information regarding acquisitions.

Questions:
question: What does the table show us?
answer: the carrying value of goodwill by segment
question: What was the reclassification and others in 2019 primarily due to?
answer: tax adjustments for acquisitions in 2019 and 2018
question: What were the balances of Application Software and Process Technologies on December 31, 2017, respectively?
answer: $ 4,565.4
$ 318.2
question: What is the total goodwill acquired in the Network Software & Systems segment from 2018 to 2019?
answer: 1336.7
derivation: 33.1+1,303.6 
question: What is the proportion of balances in the Application Software and Process Technologies segments over total balances in all segments at December 31, 2018?
answer: 0.59
derivation: (5,236.1+312.3)/9,346.8 
question: What is the percentage change in the total balance of goodwill of the Network Software & Systems segment in 2019 compared to 2018?
answer: 49.92
derivation: (3,933.5-2,623.7)/2,623.7 
scale: percent
52 weeks ended 30 Mar 2019 £m
52 weeks ended 31 Mar 2018 £m
(Loss)/profit before taxation
(42.7)
20.9
Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%)
8.2
(4.0)
Tax effect of:
Non-deductible items
(0.9)
(0.1)
Other disallowable items
-
(0.4)
Impairment of goodwill
-
(0.8)
Adjustment for share-based payments
(0.4)
(0.6)
Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%)
(0.8)
0.7
Movements in losses recognised
-
1.1
Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%)
-
(2.3)
Adjustments to prior periods
1.7
(8.1)
Current tax relating to overseas business
1.1
0.8
Income tax credit/(charge)
8.9
(13.7)

text: The tax credit/(charge) for the period differs from the standard rate of corporation tax in the United Kingdom of 19.0% (2017/18: 19.0%). The reasons for this are explained below:
text: The movements in losses recognised for the period ended 30 March 2019 is £nil (2017/18: £1.1m). Corporation tax losses are not recognised where future recoverability is uncertain.
text: The adjustments to prior periods of £1.7m (2017/18: £(8.1m)) relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns.

Questions:
question: What was the standard rate of corporation tax in the United Kingdom?
answer: 19.0%
question: When are corporation tax losses not recognised?
answer: where future recoverability is uncertain.
question: What was the adjustments to the prior period in 2017/18?
answer: £(8.1m)
question: What was the change in the (Loss)/profit before taxation from 2018 to 2019?
answer: -63.6
derivation: -42.7 - 20.9
scale: million
question: What is the average Non-deductible items for 2018 and 2019?
answer: -0.5
derivation: -(0.9 + 0.1) / 2
scale: million
question: What was the average Adjustment for share-based payments for 2018 and 2019?
answer: -0.5
derivation: -(0.4 + 0.6) / 2
scale: million
Fiscal Years
2019
2018
2017
Statements of Operations:
Revenue
100%
100%
100%
Cost of revenue
43%
50%
55%
Gross profit
57%
50%
45%
Operating expenses:
Research and development
120%
79%
79%
Selling, general and administrative
86%
79%
81%
Loss from operations
(149)%
(108)%
(115)%
Interest expense
(3)%
(1)%
(1)%
Interest income and other expense, net
2%
1%
—%
Loss before income taxes
(150)%
(108)%
(116)%
Provision for income taxes
1%
1%
1%
Net loss
(151)%
(109)%
(117)%

text: Results of Operations
text: The following table sets forth the percentage of revenue for certain items in our statements of operations for the periods indicated:
text: Impact of inflation and product price changes on our revenue and on income was immaterial in 2019, 2018 and 2017.

Questions:
question: What are the respective proportion of cost of revenue as a percentage of revenue in 2017 and 2018?
answer: 55%
50%
question: What are the respective proportion of cost of revenue as a percentage of revenue in 2018 and 2019?
answer: 50%
43%
question: What are the respective proportion of gross profit as a percentage of revenue in 2018 and 2019?
answer: 50%
57%
question: What is the total proportion of cost of revenue as a percentage of revenue in 2017 and 2018?
answer: 105
derivation: (55 + 50) 
scale: percent
question: What is the average proportion of cost of revenue as a percentage of the total revenue in 2017 and 2018?
answer: 52.5
derivation: (55 + 50)/2 
scale: percent
question: What is the average proportion of cost of revenue as a percentage of the total revenue in 2018 and 2019?
answer: 46.5
derivation: (43 + 50)/2 
scale: percent
2019 €m
2018 €m
2017 €m
Salaries and fees
4
4
4
Incentive schemes1
2
3
2
Other benefits2
–
1
1
6
8
7

text: 22. Directors and key management compensation
text: This note details the total amounts earned by the Company’s Directors and members of the Executive Committee.
text: Directors
text: Aggregate emoluments of the Directors of the Company were as follows:
text: Notes: 1 Excludes gains from long-term incentive plans.
text: 2 Includes the value of the cash allowance taken by some individuals in lieu of pension contributions
text: No Directors serving during the year exercised share options in the year ended 31 March 2019 (2018: one Director, gain €0.1 million; gain 2017: one Director, €0.7 million

Questions:
question: What are the financial items listed in the table?
answer: Salaries and fees
Incentive schemes
Other benefits
question: What does the table show?
answer: Aggregate emoluments of the Directors of the Company
question: How much is the 2019 salaries and fees ?
answer: 4
scale: million
question: What is the average salaries and fees between 2018 and 2019?
answer: 4
derivation: (4+4)/2
scale: million
question: What is the average incentive schemes between 2018 and 2019?
answer: 2.5
derivation: (2+3)/2
scale: million
question: What is the difference between average salaries and fees and average incentive schemes from 2018 to 2019?
answer: 1.5
derivation: [(4+4)/2] - [(2+3)/2]
scale: million
Appropriation of earnings (in thousand NT dollars) Appropriation of earnings (in thousand NT dollars)
Cash dividend per share (NT dollars)
2018
2019
2018
2019
Legal reserve
$707,299
$963,947
Special reserve
14,513,940
(3,491,626)
Cash dividends
6,916,105
9,765,155
$0.58
$0.75

text: According to the regulations of Taiwan Financial Supervisory Commission (FSC), UMC is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity, such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations, at every year-end. Such special reserve is prohibited from distribution. However, if any of the debit elements is reversed, the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits.
text: The distribution of earnings for 2018 was approved by the stockholders’ meeting held on June 12, 2019, while the distribution of earnings for 2019 was approved by the Board of Directors’ meeting on April 27, 2020. The details of distribution are as follows:

Questions:
question: What was the legal reserve amount in 2019?
answer: $963,947
question: What is the implication for reserving debit elements?
answer: the special reserve in the amount equal to the reversal may be released for earnings distribution or offsetting accumulated deficits.
question: What was the cash dividend per share in 2019?
answer: $0.75
question: What is the average Legal reserve within Appropriation of earnings?
answer: 835623
derivation: (707,299+963,947) / 2
scale: thousand
question: What is the increase/ (decrease) in Legal reserve within Appropriation of earnings from 2018 to 2019?
answer: 256648
derivation: 963,947-707,299
scale: thousand
question: What is the increase/ (decrease) in Cash dividends within Appropriation of earnings from 2018 to 2019?
answer: 2849050
derivation: 9,765,155-6,916,105
scale: thousand
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

text: Trade and Other Receivables
text: 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.
text: Expressed in US $000's except share and per share amounts

Questions:
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
scale: thousand
question: What is the average trade receivables for 2018 and 2019?
answer: 10425.5
derivation: (9,660+11,191)/2
scale: thousand
question: What is the average indirect taxes receivable for 2018 and 2019 ?
answer: 20297.5
derivation: (36,821+3,774)/2
scale: thousand
question: What is the average other receivables for 2018 and 2019?
answer: 7642.5
derivation: (6,665+8,620)/2
scale: thousand
Years Ended December 31,
2019
2018
Beginning balance
$ 738.7
$ 243.5
Less: recoverable from reinsurers
(136.4)
(100.6)
Beginning balance, net
602.3
142.9
Opening balance due to business acquired
—
295.4
Less: recoverable from reinsurers
—
(55.9)
Net balance of business acquired
—
239.5
Incurred related to insured events of:
Current year
211.8
216.6
Prior years
(47.2)
81.6
Total incurred
164.6
298.2
Paid related to insured events of:
Current year
(17.5)
(15.0)
Prior years
(141.0)
(72.1)
Total paid
(158.5)
(87.1)
Interest on liability for policy and contract claims
21.9
8.8
Ending balance, net
630.3
602.3
Add: recoverable from reinsurers
131.0
136.4
Ending balance
$ 761.3
$ 738.7

text: 12. Life, Accident and Health Reserves
text: The following table sets forth changes in the liability for claims for the portion of our long-term care insurance reserves (in millions):
text: The Insurance segment experienced a favorable claims reserve development of $47.2 million and an unfavorable claims reserve development of $81.6 million for the years ended December 31, 2019 and 2018, respectively.
text: The main drivers of the current year favorable development were due to an update to the estimate for remaining benefits to be paid and due to favorable development in claim termination rates experienced relative to prior years.
text: The main drivers of the prior year deficiency were post-acquisition recapture of two reinsurance treaties on the KIC block, post-acquisition reserve strengthening on the acquired KIC block, and variance in the development of claim termination rates and care transition settings on prior year incurred claims.

Questions:
question: What was the unfavorable claim reserve development in 2018?
answer: $81.6 million
question: What was the beginning balance in 2019?
answer: $ 738.7
scale: million
question: What was the beginning balance in 2018?
answer: $ 243.5
scale: million
question: What was the change in the beginning balance from 2018 to 2019?
answer: 495.2
derivation: 738.7 - 243.5
scale: million
question: What is the average recoverable from reinsurers value for 2018 and 2019?
answer: -118.5
derivation: -(136.4 + 100.6) / 2
scale: million
question: What is the percentage change in the Interest on liability for policy and contract claims from 2018 to 2019?
answer: 148.86
derivation: 21.9 / 8.8 -1
scale: percent
Fiscal year-end
2019
2018
Assets related to deferred compensation arrangements (see Note 13)
$35,842
$37,370
Deferred tax assets (see Note 16)
87,011
64,858
Other assets(1)
18,111
9,521
Total other assets
$140,964
$111,749

text: Other assets consist of the following (in thousands):
text: (1) In the first quarter of fiscal 2019, we invested 3.0 million Euro ($3.4 million) in 3D-Micromac AG, a private company in Germany. The investment is included in other assets and is being carried on a cost basis and will be adjusted for impairment if we determine that indicators of impairment exist at any point in time.

Questions:
question: What was the Total other assets in 2019?
answer: $140,964
scale: thousand
question: What was the Deferred tax assets in 2018?
answer: 64,858
scale: thousand
question: In which years was Other assets provided?
answer: 2019
2018
question: In which year was Other assets larger?
answer: 2019
derivation: 18,111>9,521
question: What was the change in Other assets in 2019 from 2018?
answer: 8590
derivation: 18,111-9,521
scale: thousand
question: What was the percentage change in Other assets in 2019 from 2018?
answer: 90.22
derivation: (18,111-9,521)/9,521
scale: percent
Operating Leases
Finance Leases
(Dollars in millions)
2020
$460
47
2021
361
28
2022
308
22
2023
265
22
2024
194
21
Thereafter
686
170
Total lease payments
2,274
310
Less: interest
(516)
(90)
Total
$1,758
220
Less: current portion
(416)
(35)
Long-term portion
$1,342
185

text: As of December 31, 2019, maturities of lease liabilities were as follows:
text: As of December 31, 2019, we had no material operating or finance leases that had not yet commenced.

Questions:
question: What does the table represent?
answer: maturities of lease liabilities
question: Which periods are highlighted in the table?
answer: 2020
2021
2022
2023
2024
Thereafter
question: The table highlights the maturities of what types of lease liabilities?
answer: Operating Leases
Finance Leases
question: How many periods are highlighted in the table?
answer: 6
derivation: 2020##2021##2022##2023##2024##Thereafter
question: What is the sum of finance leases from 2020 to 2024?
answer: 140
derivation: 47+28+22+22+21
scale: million
question: What is the percentage change in the amount of operating leases in 2021 from 2020?
answer: -21.52
derivation: (361-460)/460
scale: percent
Combined Pension Plan
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Change in benefit obligation
Benefit obligation at beginning of year
$11,594
13,064
13,244
Service cost
56
66
63
Interest cost
436
392
409
Plan amendments
(9)
—
—
Special termination benefits charge
6
15
—
Actuarial (gain) loss
1,249
(765)
586
Benefits paid from plan assets
(1,115)
(1,178)
(1,238)
Benefit obligation at end of year
$12,217
11,594
13,064

text: In 2019, 2018 and 2017, we adopted the revised mortality tables and projection scales released by the Society of Actuaries, which decreased the projected benefit obligation of our benefit plans by $4 million, $38 million and $113 million, respectively. The change in the projected benefit obligation of our benefit plans was recognized as part of the net actuarial (gain) loss and is included in accumulated other comprehensive loss, a portion of which is subject to amortization over the remaining estimated life of plan participants, which was approximately 16 years as of December 31, 2019.
text: The following tables summarize the change in the benefit obligations for the Combined Pension Plan and post-retirement benefit plans:

Questions:
question: What is the change in the projected benefit obligation of the benefit plans recognized as?
answer: part of the net actuarial (gain) loss and is included in accumulated other comprehensive loss, a portion of which is subject to amortization over the remaining estimated life of plan participants
question: What is the remaining estimated life of plan participants?
answer: approximately 16 years as of December 31, 2019
question: In which years was the revised mortality tables and projection scales released by the Society of Actuaries adopted?
answer: 2019
2018
2017
question: What is the total special termination benefits charge in 2018 and 2019?
answer: 21
derivation: 6+15
scale: million
question: Which year has the lowest service cost?
answer: 2019
derivation: 56<63<66
question: What is the percentage change in interest cost in 2019 from 2018?
answer: 11.22
derivation: (436-392)/392
scale: percent
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

text: 3. Debtors
text: Accounting policies
text: 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.
text: 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

Questions:
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
scale: million
question: What is the 2019 average total amount falling due within one year?
answer: 232328.5
derivation: (243,424+221,233)/2
scale: million
question: What is the 2019 average total amount falling due after more than one year?
answer: 2959.5
derivation: (3,439+2,480)/2
scale: million
question: Between 2018 and 2019, which year has higher amounts owed by subsidiaries falling due within one year?
answer: 2019
derivation: 242,976>220,871
2019
2018
Number
Number
Outstanding at 1 April
690,791
776,045
Dividend shares awarded
4,518
9,778
Forfeited
(9,275)
(75,986)
Released
(365,162)
(19,046)
Outstanding at 31 March
320,872
690,791
Vested and outstanding at 31 March
320,872
–

text: UK SIP
text: The weighted average market value per ordinary share for SIP awards released in 2019 was 386.1p (2018: 372.0p). The SIP shares outstanding at 31 March 2018 have fully vested (2018: had a weighted average remaining vesting period of 0.1 years). Shares released prior to the vesting date relate to those attributable to good leavers as defined by the scheme rules.

Questions:
question: What was the weighted average market value per ordinary share for SIP awards released in 2019?
answer: 386.1p
question: What does the Shares released prior to the vesting date relate to?
answer: those attributable to good leavers as defined by the scheme rules
question: For which years was the amount Outstanding at 31 March calculated in?
answer: 2019
2018
question: What was the change in the dividend shares awarded in 2019 from 2018?
answer: -5260
derivation: 4,518-9,778
question: What was the change in the amount Outstanding at 31 March in 2019 from 2018?
answer: -369919
derivation: 320,872-690,791
question: What was the percentage change in the amount Outstanding at 31 March in 2019 from 2018?
answer: -53.55
derivation: (320,872-690,791)/690,791
scale: percent