next-tat/TAT-QA huggingface dataset:
December 31,
2018
2019
Personnel-related items
32,636
45,318
Deferred revenue
28,255
32,146
Financing related items
–
3,912
Current portion of lease liabilities
–
7,002
Advanced payments from customers
25,382
47,601
Supplier related items
1,828
2,175
Marketing related items
1,049
1,365
R&D projects
1,209
1,109
Other
8,634
9,215
Total accrued expenses and other payables
98,993
149,843

text: NOTE 15. ACCRUED EXPENSES AND OTHER PAYABLES
text: Accrued expenses and other payables consist of the following:
text: Personnel-related items comprise accrued management bonuses, accrued vacation days, accrued wage tax, social securities and pension premiums. Deferred revenue consists of the revenue relating to the undelivered elements of the arrangements, see Note 21 for more information. This part of revenue is deferred at their relative selling prices until delivery of these elements. Other includes accruals for VAT, other taxes and invoices to be received for goods and services.

Questions:
question: What does "Other" include in the table?
answer: accruals for VAT, other taxes and invoices to be received for goods and services
question: What does the table show?
answer: Accrued expenses and other payables
question: What are the components of Accrued expenses and other payables?
answer: Personnel-related items
Deferred revenue
Financing related items
Current portion of lease liabilities
Advanced payments from customers
Supplier related items
Marketing related items
R&D projects
Other
question: What is the percentage change in Total accrued expenses and other payables from 2018 to 2019?
answer: 51.37
derivation: ( 149,843 - 98,993 )/ 98,993 
scale: percent
question: What is the change in Personnel-related items from 2018 to 2019?
answer: 12682
derivation:  45,318 - 32,636 
question: What is the component that contributes the most to total accrued expenses and other payables?
answer: Advanced payments from customers
derivation: For COL4 row 3 to 11 find the largest number and the corresponding component in COL2
February 28,
2019
2018
Leasehold improvements
$3,522
$3,157
LoJack system components and law enforcement
tracking units
20,326
20,558
Plant equipment and tooling
13,078
16,842
Office equipment, computers and furniture
11,553
14,206
Software
31,349
31,427
79,828
86,190
Less accumulated depreciation and amortization
(58,641)
(69,585)
21,187
16,605
Fixed assets not yet in service
5,836
4,657
$27,023
$21,262

text: NOTE 7 – PROPERTY AND EQUIPMENT
text: Property and equipment consist of the following (in thousands):
text: Depreciation expense was $8.6 million, $8.0 million, and $8.4 million in fiscal years ended February 28, 2019, 2018 and 2017, respectively.
text: Fixed assets not yet in service consist primarily of capitalized internal-use software and certain tooling and other equipment that have not been placed into service.

Questions:
question: What was the depreciation expense in fiscal year 2019?
answer: $8.6 million
scale: million
question: How much were leasehold improvements in 2019?
answer: 3,522
scale: thousand
question: How much were software in 2019?
answer: 31,349
scale: thousand
question: What are leasehold improvements in 2019 as a percentage of the total property equipment before depreciation, amortization and fixed assets not in service?
answer: 4.41
derivation: (3,522/79,828)
scale: percent
question: How much do the top 3 property and equipment add up to in 2018?
answer: 68827
derivation: (31,427+20,558+16,842)
scale: thousand
question: What was the change in fixed assets not yet in service from 2018 to 2019?
answer: 1179
derivation: (5,836-4,657)
scale: thousand
(In millions)
Year Ended June 30,
2019
2018
2017
Balance, beginning of period
$   397
$  361
$  409
Charged to costs and other
153
134
58
Write-offs
(116)
(98)
(106)
Balance, end of period
$ 434
$  397
$  361

text: Contract Balances
text: Timing of revenue recognition may differ from the timing of invoicing to customers. We record a receivable when revenue is recognized prior to invoicing, or unearned revenue when revenue is recognized subsequent to invoicing. For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period. We record a receivable related to revenue recognized for multi-year on-premises licenses as we have an unconditional right to invoice and receive payment in the future related to those licenses.
text: As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively, and is included in other long-term assets in our consolidated balance sheets.
text: The allowance for doubtful accounts reflects our best estimate of probable losses inherent in the accounts receivable balance. We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
text: Activity in the allowance for doubtful accounts was as follows:

Questions:
question: When are multi-year agreement customers invoiced?
answer: For multi-year agreements, we generally invoice customers annually at the beginning of each annual coverage period.
question: How does the company determine the allowance for doubtful accounts?
answer: We determine the allowance based on known troubled accounts, historical experience, and other currently available evidence.
question: How much was the long-term accounts receivable, net of allowance for doubtful accounts, as of June 30, 2018?
answer: As of June 30, 2019 and 2018, long-term accounts receivable, net of allowance for doubtful accounts, was $2.2 billion and $1.8 billion, respectively
question: What was the change in the balance for 2019?
answer: 37
derivation: 434-397
scale: million
question: What was the average balance at the end of the period over the 3 year period from 2017 to 2019?
answer: 397.33
derivation: (434+397+361)/(2019-2017+1) 
scale: million
question: What was the % change in the balance, beginning of the period from 2018 to 2019?
answer: 9.97
derivation: (397-361)/361
scale: percent
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Current:
Federal
$ 26
$ 764
$ 22
State
27
10
3
Foreign
49
39
41
Total current
102
813
66
Deferred:
Federal
35
239
61
State
(6 )
27
17
Foreign
(32 )
4
(4 )
Total deferred
(3 )
270
74
Provision for income taxes
$ 99
$ 1,083
$ 140

text: 14. Income Taxes
text: The provision for income taxes consists of the following (in millions):

Questions:
question: Which years does the table provide information for?
answer: 2019
2018
2017
question: What was the Current Federal provision for income tax in 2019?
answer: 26
scale: million
question: What was the Current State provision for income tax in 2017?
answer: 3
scale: million
question: How many years did current foreign provision for income tax exceed $40 million?
answer: 2
derivation: 2019##2017
question: What was the change in total current provision for income tax between 2017 and 2018?
answer: 747
derivation: 813-66
scale: million
question: What was the total percentage change in the provision for income taxes between 2017 and 2019?
answer: -29.29
derivation: (99-140)/140
scale: percent
2019
2018
United States
Foreign
United States
Foreign
(in millions)
Projected benefit obligation
$55.3
$44.0
$50.8
$39.1
Accumulated benefit obligation
53.2
39.9
48.6
35.6
Fair value of plan assets
—
1.6
—
1.4

text: The accumulated benefit obligation for the United States defined benefit pension plans was $198.2 million and $172.8 million at December 31, 2019 and 2018, respectively. The accumulated benefit obligation for foreign defined benefit pension plans was $39.9 million and $35.6 million at December 31, 2019 and 2018, respectively.
text: Information for pension plans with an accumulated benefit obligation in excess of plan assets as of December 31:

Questions:
question: What was the  accumulated benefit obligation for the United States defined benefit pension plans in 2019?
answer: $198.2 million
question: In which years is information of the accumulated benefit obligation provided?
answer: 2019
2018
question: In which regions is information of the accumulated benefit obligation provided?
answer: United States
Foreign
question: In which year was the accumulated benefit obligation for foreign defined benefit pension plans larger?
answer: 2019
derivation: 39.9>35.6
question: What was the change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
answer: 4.3
derivation: 39.9-35.6
scale: million
question: What was the percentage change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
answer: 12.08
derivation: (39.9-35.6)/35.6
scale: percent
2019
2018
$ million
$ million
Non-current assets1
Americas
196.9
184.6
Asia Pacific
7.4
4.4
Europe, Middle East and Africa
11.5
5.1
215.8
194.1

text: 3. Operating segments continued
text: Note
text: 1. Non-current assets excludes trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset.
text: Europe, Middle East and Africa includes United Kingdom non-current assets of $6.9 million (2018 $2.0 million). Americas includes United States non-current assets of $182.4 million (2018 $171.1 million).

Questions:
question: What do non-current assets exclude?
answer: trade and other receivables, assets recognised from costs to obtain a contract, defined benefit pension plan surplus and deferred tax asset
question: What do the non-current assets under America in 2019 include?
answer: United States non-current assets of $182.4 million
question: Where are the operating segments for non-current assets in the table?
answer: Americas
Asia Pacific
Europe, Middle East and Africa
question: In which year was the amount of non-current assets in Asia Pacific larger?
answer: 2019
derivation: 7.4>4.4
question: What was the non-current assets of United Kingdom as a percentage of the total amount in Europe, Middle East and Africa in 2019?
answer: 60
derivation: 6.9/11.5
scale: percent
question: What was the percentage change in non-current assets in Asia Pacific?
answer: 68.18
derivation: (7.4-4.4)/4.4
scale: percent
All figures in USD ‘000 
2019
2018
Accrued Interest  
163
1,598
Accrued Expenses  
11,569
7,362
Settlement Deferred Compensation Liabilities  
3,830
-
Total as of December 31,  
15,562
8,960

text: 12. ACCRUED LIABILITIES
text: The settlement of the deferred compensation liabilities includes the settlement with our former CFO and Executive Vice President that is payable within March 31, 2020 and payroll taxes related to this settlement and the settlement of the Executive Pension Plan with our Chairman, President & CEO. We refer to note 7 for further information.

Questions:
question: What are the respective accrued interest in 2018 and 2019?
answer: 1,598
163
scale: thousand
question: What are the respective accrued expense in 2018 and 2019?
answer: 7,362
11,569
scale: thousand
question: What are the respective total accrued liabilities in 2018 and 2019?
answer: 8,960
15,562
scale: thousand
question: What is the total accrued liabilities in 2018 and 2019?
answer: 24522
derivation: (8,960 + 15,562) 
scale: thousand
question: What is the average total accrued liabilities in 2018 and 2019?
answer: 12261
derivation: (8,960 + 15,562)/2 
scale: thousand
question: What is the percentage change in total accrued liabilities in 2018 and 2019?
answer: 73.68
derivation: (15,562 - 8,960)/8,960 
scale: percent
INTERNAL CREDIT RISK RATING
July 27, 2019
1 to 4
5 to 6
7 and Higher
Total
Lease receivables
$1,204
$991
$35
$2,230
Loan receivables
3,367
1,920
151
5,438
Financed service contracts
1,413
939
17
2,369
Total
$5,984
$3,850
$203
$10,037

text: (b) Credit Quality of Financing Receivables
text: Gross receivables, excluding residual value, less unearned income categorized by our internal credit risk rating as of July 27, 2019 and July 28, 2018 are summarized as follows (in millions):
text: We determine the adequacy of our allowance for credit loss by assessing the risks and losses inherent in our financing receivables by portfolio segment. The portfolio segment is based on the types of financing offered by us to our customers, which consist of the following: lease receivables, loan receivables, and financed service contracts.
text: Our internal credit risk ratings of 1 through 4 correspond to investment-grade ratings, while credit risk ratings of 5 and 6 correspond to non-investment grade ratings. Credit risk ratings of 7 and higher correspond to substandard ratings.

Questions:
question: How did the company determine the adequacy for their allowance for credit loss?
answer: assessing the risks and losses inherent in our financing receivables by portfolio segment.
question: What does the company's credit risk rating of 7 and higher refer to?
answer: substandard ratings
question: What was the total gross receivables for credit ratings 1 to 4 in 2019?
answer: 5,984
scale: million
question: How many gross receivables had a total that exceeded $4,000 million?
answer: 1
derivation: Loan Receivables
question: What was the difference in the total between Loan Receivables and Financed service contracts?
answer: 3069
derivation: 5,438-2,369
scale: million
question: What was the total for lease receivables as a percentage of the total of all gross receivables?
answer: 22.22
derivation: 2,230/10,037
scale: percent
Total
Less than 1 year
1-5 years
More than 5 years
Accounts payable
119,712
119,712
—
—
Income tax payable
34,599
34,599
—
—
Accrued expenses and other payables
149,843
149,843
—
—
Lease liabilities
24,261
6,977
14,726
2,558
Pension liabilities
7,734
333
2,544
4,857
Purchase obligations:
Purchase commitments to suppliers
100,694
99,546
1,148
—
Capital expenditure and other commitments
43,692
40,745
2,947
—
Total contractual obligations
480,535
451,755
21,365
7,415

text: Liquidity risk
text: Our policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.
text: Our liquidity needs are affected by many factors, some of which are based on the normal on-going operations of the business, and others that relate to the uncertainties of the global economy and the semiconductor industry. Although our cash requirements fluctuate based on the timing and extent of these factors, we believe that cash generated from operations, together with our principal sources of liquidity are sufficient to satisfy our current requirements, including our expected capital expenditures in 2020.
text: We intend to return cash to our shareholders on a regular basis in the form of dividend payments and, subject to our actual and anticipated liquidity requirements and other relevant factors, share buybacks.
text: The following table summarizes the Company’s contractual and other obligations as at December 31, 2019.
text: Total short-term lines of credit amounted to €150 million at December 31, 2019. The amount outstanding at December 31, 2019 was nil and the undrawn portion totaled €150 million. The standby revolving credit facility of €150 million with a consortium of banks will be available through December 16, 2023.
text: For the majority of purchase commitments, the Company has flexible delivery schedules depending on the market conditions, which allows the Company, to a certain extent, to delay delivery beyond originally planned delivery schedules.

Questions:
question: What is the purpose of the company's policy?
answer: maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business
question: What is the Total short-term lines of credit at the end of 2019?
answer: €150 million
question: What are the time periods for the obligations for the company?
answer: Less than 1 year
1-5 years
More than 5 years
question: What are the components of total contractual obligations that are more than 100,000?
answer: Accounts payable
Accrued expenses and other payables
Purchase commitments to suppliers
derivation: For COL 3 row 2-9 find the values that are >100,000 and the corresponding component in COL2
question: What is  Purchase obligations expressed as a percentage of  Total contractual obligations?
answer: 30.05
derivation:  (100,694 + 43,692 )/ 480,535 
scale: percent
question: What is the component that has the highest obligation for the company in 1-5 years?
answer: Lease liabilities
derivation: For COL 5 row 2-9 find the largest number and the corresponding component in COL2
Year ended December 31, 2019
Year ended December 31, 2018
Year ended December 31, 2017
North America
$2,259
$4,248
$5,513
Europe
179,009
142,688
124,857
Asia
67,468
135,614
91,552
South America
232,394
208,751
212,616
Other
1,319
26,438
28,511
Total
$482,449
$517,739
$463,049

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: Revenue by Geographic Region
text: Vessels operate on a worldwide basis and are not restricted to specific locations. Accordingly, it is not possible to allocate the assets of these operations to specific countries. The total net book value of long-lived assets for dry bulk vessels amounted to $741,347 and $933,784 at December 31, 2019 and 2018, respectively. For the Logistics Business, all long-lived assets are located in South America. The total net book value of long-lived assets for the Logistics Business amounted to $536,342 (including constructions in progress of $4,046, referred to in Note 7) and $556,713 at December 31, 2019 and 2018, respectively. The total net book value of long-lived assets for the Containers Business amounted to at December 31, 2018 $399,979.

Questions:
question: What was the revenue in North America in 2019?
answer: 2,259
scale: thousand
question: What was the total revenue in 2017?
answer: 463,049
scale: thousand
question: Which years does the table provide information for revenue by geographic region?
answer: 2019
2018
2017
question: How many years did total revenue exceed $500,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the revenue from South America between 2017 and 2018?
answer: -3865
derivation: 208,751-212,616
scale: thousand
question: What was the percentage change in the revenue from Other regions between 2018 and 2019?
answer: -95.01
derivation: (1,319-26,438)/26,438
scale: percent
For the years ended April 30,
2019
2018
Basic EPS Shares outstanding (weighted average)
8,916,250
8,841,166
Effect of Dilutive Securities
**
**
Diluted EPS Shares outstanding
9,159,124
8,841,166

text: 4. Earnings per Share
text: Reconciliations of the weighted average shares outstanding for basic and diluted Earnings per Share for the years ended April 30, 2019 and 2018, respectively, were as follows (in thousands):
text: ** For the years ended April 30, 2019 and 2018, dilutive securities are excluded since the inclusion of such shares would be antidilutive due to the net loss for the period. The exercisable shares excluded for 2019 and 2018 are 1,216,000 and 1,259,500, respectively. The effect of dilutive securities for 2019 and 2018 would have been 242,874 and 127,536, respectively.

Questions:
question: What would have been the effect of dilutive securities for 2019 and 2018 respectively?
answer: 242,874
127,536
scale: thousand
question: What is the number of exercisable shares excluded for 2019 and 2018 respectively?
answer: 1,216,000
1,259,500
scale: thousand
question: What is the diluted EPS Shares outstanding for 2019 and 2018 respectively?
answer: 9,159,124
8,841,166
scale: thousand
question: What is the average diluted EPS Shares outstanding for 2018 and 2019?
answer: 9000145
derivation: (9,159,124+8,841,166)/2
scale: thousand
question: What is the difference in Basic EPS Shares outstanding between 2018 and 2019?
answer: 75084
derivation: 8,916,250-8,841,166
scale: thousand
question: What is the total number of exercisable shares excluded for 2019 and 2018 altogether?
answer: 2475500
derivation: 1,216,000+1,259,500
scale: thousand
December 31,
2019
2018
Parts and raw materials
$134,816
$76,647
Work in process
10,269
6,644
Finished goods
84,934
14,696
Total
$230,019
$97,987

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 10. INVENTORIES
text: Our inventories are valued at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis. Components of inventories are as follows:

Questions:
question: What were the inventories of work in progress in 2018?
answer: 6,644
scale: thousand
question: What were the inventories of Parts and raw materials in 2019?
answer: $134,816
scale: thousand
question: What was the change in inventories of finished goods between 2018 and 2019?
answer: 70238
derivation: 84,934-14,696
scale: thousand
question: What was the change in inventories of work in progress between 2018 and 2019?
answer: 3625
derivation: 10,269-6,644
scale: thousand
question: What was the percentage change in total inventories between 2018 and 2019?
answer: 134.74
derivation: ($230,019-$97,987)/97,987
scale: percent
question: How were the company's inventories valued?
answer: at the lower of cost or net realizable value and computed on a first-in, first-out (FIFO) basis.
Company - 2018
Provisions
Others
Total
Deferred tax assets
S$ Mil
S$ Mil
S$ Mil
Balance as at 1 April 2017
0.3
2.8
3.1
Effects of adoption of SFRS(I) 15
-
(1.0)
(1.0)
Balance as at 1 April 2017, restated
0.3
1.8
2.1
Credited to income statement
0.2
9.0
9.2
Balance as at 31 March 2018
0.5
10.8
11.3
Accelerated tax
Company - 2018
depreciation
Total
Deferred tax liabilities
S$ Mil
S$ Mil
Balance as at 1 April 2017
(285.3)
(285.3)
Effects of adoption of SFRS(I) 1
10.2
10.2

text: Notes: (1) TWDV – Tax written down value
text: (2) NBV – Net book value
text: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.

Questions:
question: When is it allowed to offset deferred tax assets and liabilities?
answer: Deferred tax assets and liabilities are offset when there is a legally enforceable right to set-off current tax assets against current tax liabilities, and when deferred income taxes relate to the same fiscal authority.
question: What are the 2 main items measured in this table?
answer: Deferred tax assets
Deferred tax liabilities
question: What does TWDV mean?
answer: Tax written down value
question: How many factors were there that gave rise to Deferred tax assets in 2018?
answer: 2
derivation: Provisions##Others
question: How many % does provisions make up out of the total deferred tax assets?
answer: 4.42
derivation: 0.5/11.3 
scale: percent
question: Which factor contributed the most significantly to deferred tax assets?
answer: Others
derivation: 10.8 > 0.5