next-tat/TAT-QA huggingface dataset:
December 31,
2018
2019
Loans due from subsidiaries - non-current portion
46,698
45,377
Loans due from subsidiaries - current portion
2,064
2,123
Total
48,762
47,500

text: NOTE 5. INVESTMENTS AND LOANS TO SUBSIDIARIES
text: Interest relates mainly to a subsidiary and is based on the Bank of America’s prime rate with a rise of two percent points. The repayment schedule of the loan is as follows: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043.

Questions:
question: What is the schedule of repayment of the loan?
answer: 24 annual installments of US$2 million, starting December 31, 2018, followed by a final installment of US$5.3 million on December 31, 2043
question: What is the Loans due from subsidiaries - non-current portion for 2018 and 2019 respectively?
answer: 46,698
45,377
question: What does the table show?
answer: INVESTMENTS AND LOANS TO SUBSIDIARIES
question: What is the change in Loans due from subsidiaries - current portion from 2018 to 2019?
answer: 59
derivation: 2,123-2,064
question: What is the percentage change in Loans due from subsidiaries - current portion from 2018 to 2019?
answer: 2.86
derivation: (2,123-2,064)/2,064
scale: percent
question: Which year had the higher  Total  loans due from subsidiaries?
answer: 2018
derivation: 48,762>47,500
For the Year Ended December 31,
Change Amount
2018
2017
(dollars in thousands)
Goodwill impairment and restructuring charges:
Restructuring charges
$ -
$752
$(752)
Goodwill impairment
9,174
8,418
756
Total goodwill impairment and restructuring charges
$9,174
$9,170
$4

text: Goodwill Impairment and Restructuring Charges
text: A goodwill impairment charge of $9.2 million was recorded in 2018 and a $8.4 million goodwill impairment charge was recorded in 2017, both of which related to our Brazilian operations (see Note 7 of the notes to our consolidated financial statements). There were no restructuring charges incurred in the year ended December 31, 2018, compared to $0.8 million incurred in the year ended December 31, 2017. We incurred restructuring charges in the third quarter of 2017 associated with the closure of our Overland Park office, including termination benefits and other reorganization costs, primarily associated with integrating operations.

Questions:
question: What are the goodwill impairment charges recorded respectively in 2017 and 2018?
answer: $9.2 million
$8.4 million
question: What are the restructuring charges incurred in 2018 and 2017 respectively?
answer: $0
$0.8 million
question: What are the other costs associated with the closure of the Overland Park office apart from restructuring charges?
answer: termination benefits and other reorganization costs, primarily associated with integrating operations.
question: What is the percentage change in goodwill impairment between 2017 and 2018?
answer: 8.98
derivation: (9,174 - 8,418)/8,418 
scale: percent
question: What is the total goodwill impairment and restructuring charges in 2017 and 2018?
answer: 18344
derivation: 9,174 + 9,170 
scale: thousand
question: What is the value of the 2017 restructuring charges as a percentage of the 2017 total goodwill impairment and restructuring charges?
answer: 8.2
derivation: 752/9,170 
scale: percent
Three Months Ended
December 31, 2019
September 29, 2019
December 31, 2018
(Unaudited, in millions)
Net income attributable to parent company
$392
$302
$418
As percentage of net revenues
14.2%
11.8%
15.8%

text: For the fourth quarter of 2019, we reported a net income of $392 million, compared to a net income of $302 million and $418 million in the prior and year-ago quarters, respectively. The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
text: Net income attributable to parent company

Questions:
question: How much was the net income in the fourth quarter, 2019?
answer: $392 million
question: What did the net income in the fourth quarter, 2019, represent?
answer: The fourth quarter 2019 net income represented diluted earnings per share of $0.43 compared to $0.34 in the prior quarter and $0.46 in the prior-year quarter.
question: How much was the net income in the third quarter, 2019?
answer: $302 million
question: What is the average Net income attributable to parent company for the period December 31, 2019 and 2018?
answer: 405
derivation: (392+418) / 2
scale: million
question: What is the average percentage of net revenues for the period December 31, 2019 and 2018?
answer: 15
derivation: (14.2+15.8) / 2
scale: percent
question: What is the increase/ (decrease) in Net income attributable to parent company from the period December 31, 2018 to 2019?
answer: -26
derivation: 392-418
scale: million
Year Ended December 31,
2018
2017
2016
2015
2014
(in thousands)
Total net revenue
$3,298,177
$2,214,253
$1,708,721
$1,267,118
$850,192
Less: Starbucks transaction-based revenue
—
—
78,903
142,283
123,024
Less: transaction-based costs
1,558,562
1,230,290
943,200
672,667
450,858
Less: bitcoin costs
164,827
—
—
—
—
Add: deferred revenue adjustment related to purchase accounting
$12,853
$—
$—
$—
$—
Adjusted Revenue
$1,587,641
$983,963
$686,618
$452,168
$276,310

text: Adjusted Revenue has limitations as a financial measure, should be considered as supplemental in nature, and is not meant as a substitute for the related financial information prepared in accordance with GAAP. These limitations include the following:
text: • Adjusted Revenue is net of transaction-based costs, which is our largest cost of revenue item; • Adjusted Revenue is net of bitcoin costs, which could be a significant cost; • The deferred revenue adjustment that is added back to Adjusted Revenue will never be recognized as revenue by the Company; and • other companies, including companies in our industry, may calculate Adjusted Revenue differently or not at all, which reduces its usefulness as a comparative measure.
text: Because of these limitations, you should consider Adjusted Revenue alongside other financial performance measures, including total net revenue and our financial results presented in accordance with GAAP.
text: The following table presents a reconciliation of total net revenue to Adjusted Revenue for each of the periods indicated:

Questions:
question: What does the table show?
answer: a reconciliation of total net revenue to Adjusted Revenue for each of the periods indicated
question: What is the largest cost of revenue item in Adjusted Revenue?
answer: transaction-based costs
question: What factors are taken into account to calculate the adjusted revenue?
answer: Starbucks transaction-based revenue
transaction-based costs
bitcoin costs
deferred revenue adjustment related to purchase accounting
question: What is the percentage change of adjusted revenue from 2016 to 2017?
answer: 43.31
derivation: (983,963 - 686,618) / 686,618 
scale: percent
question: What is the ratio of total revenue in 2018 to 2017?
answer: 1.49
derivation: 3,298,177 / 2,214,253 
question: Which year has the least amount of transaction-based cost?
answer: 2014
derivation: From ROW6 find the smallest number and the corresponding year in ROW2
BCE retail subscribers
(millions)
2019
2018
Change
Wireless
9.96
9.61
+3.6%
High-speed Internet(1)
3.56
3.41
+4.3%
Television(1)
2.77
2.77
+0.2%
Total growth services, subscribers: retail Internet, IPTV and wireless
16.29
15.79
+3.2%
Local residential telephone services(1)(2)
2.70
2.96
(8.9%)
Total(2)
18.98
18.75
+1.3%

text: With the highest-performance networks and unmatched new services and content, Bell is building a better communications experience at home, in the workplace and on the go.
text: And customers are responding: In 2019, Bell welcomed the industry’s highest number of new subscribers across the growth services of retail Internet, IPTV and wireless and diligently managed the decline in traditional home phone and other legacy services.
text: The speed and quality of Canada’s Best National Mobile Network drove unparalleled gains in both postpaid and prepaid wireless, Internet growth accelerated with the fastest consumer home Internet service available, while Fibe TV and Alt TV are winning customers over with leading product and programing innovations.
text: (1) Excludes wholesale subscribers.
text: (2) Excludes business telephone services.

Questions:
question: What products are winning customers over with leading product and programing innovations?
answer: Fibe TV and Alt TV
question: What is the percentage change in BCE retail subscribers for Wireless?
answer: +3.6%
question: Which year did Bell welcome the industry's highest number of new subscribers across the growth services of retail Internet, IPTV and wireless?
answer: 2019
question: What is the difference in the number of BCE retail subscribers between Wireless and High-speed Internet in 2018?
answer: 6.2
derivation: 9.61-3.41
scale: million
question: What is the total number of subscribers for Television and Local residential telephone services in 2019?
answer: 5.47
derivation: 2.77+2.70
scale: million
question: What is the percentage of Wireless subscribers out of the total subscribers for 2019? 
answer: 52.48
derivation: 9.96/18.98
scale: percent
Years Ended December 31,
Application
2017
2018
2019
%
%
%
Communication
48.6
45.2
52.2
Consumer
29.4
28.6
26.4
Computer
13.1
16.3
13.6
Others
8.9
9.9
7.8
Total
100.0
100.0
100.0

text: History and Development of the Company
text: Our legal and commercial name is United Microelectronics Corporation, commonly known as “UMC”. We were incorporated under the R.O.C. Company Law as a company limited by shares in May 1980 and our common shares were listed on the Taiwan Stock Exchange in 1985. Our principal executive office is located at No. 3 Li-Hsin Road II, Hsinchu Science Park, Hsinchu, Taiwan, Republic of China, and our telephone number is 886-3-578-2258.
text: Our Internet website address is www.umc.com. The information on our website does not form part of this annual report. Our ADSs have been listed on the NYSE under the symbol “UMC” since September 19, 2000. In 2019, we were ranked among the top 5% of companies for a fifth consecutive year in the Corporate Governance Evaluation conducted by the Taiwan Stock Exchange and Taipei Exchange. The assessment was conducted across over 1,400 public companies in Taiwan.
text: We are one of the world’s largest independent semiconductor foundries and a leader in semiconductor manufacturing process technologies. Our primary business is the manufacture, or “fabrication”, of semiconductors, sometimes called “chips” or “integrated circuits”, for others. Using our own proprietary processes and techniques, we make chips to the design specifications of our many customers. Our company maintains a diversified customer base across industries, including communication devices, consumer electronics, computer, and others, while continuing to focus on manufacturing for high growth, large volume applications, including networking, telecommunications, internet, multimedia, PCs and graphics.
text: We sell and market mainly wafers which in turn are used in a number of different applications by our customers. The following table presented the percentages of our wafer sales by application for the years ended December 31, 2017, 2018 and 2019.

Questions:
question: What was the company's rank in 2019 conducted by the Taiwan Stock Exchange and Taipei Exchange?
answer: among the top 5%
question: What does the primary business of the company include?
answer: manufacture, or “fabrication”, of semiconductors, sometimes called “chips” or “integrated circuits”, for others.
question: What does the company sell?
answer: sell and market mainly wafers which in turn are used in a number of different applications by our customers.
question: What is the increase / (decrease) in the communication figures from 2018 to 2019?
answer: 7
derivation: 52.2% - 45.2%
scale: percent
question: What is the average of consumer in the 3 years?
answer: 28.13
derivation: (29.4% + 28.6% + 26.4%) / 3
scale: percent
question: What is the increase / (decrease) in the Others from 2017 to 2018?
answer: 1
derivation: 9.9% - 8.9%
scale: percent
December 31,
2019
2018
Trade receivables — billed
$136.6
$136.6
Trade receivables — unbilled
39.8
37.0
Trade receivables
176.4
173.6
Allowance for doubtful accounts
(1.3)
(1.3)
Trade receivables, net
$175.1
$172.3

text: Trade Receivables, Net
text: The carrying amounts reported in the Consolidated Balance Sheets for Trade receivables, net approximate their fair value because of their short-term nature.
text: A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions):
text: In addition to the amounts above, we have unbilled receivables that we do not expect to collect within the next year included in Other non-current assets in our Consolidated Balance Sheets. Billings for these receivables are based on contractual terms. Refer to Note 11 — Other Non-Current Assets.

Questions:
question: What were the billed trade receivables in 2019?
answer: 136.6
scale: million
question: What were the unbilled trade receivables in 2018?
answer: 37.0
scale: million
question: What were the trade receivables in 2019?
answer: 176.4
scale: million
question: What was the change in trade receivables between 2018 and 2019?
answer: 2.8
derivation: 176.4-173.6
scale: million
question: How many years did Trade receivables, net exceed $150 million?
answer: 2
derivation: 2019##2018
question: What was the percentage change in the net trade receivables between 2018 and 2019?
answer: 1.63
derivation: (175.1-172.3)/172.3
scale: percent
Year Ended December 31,
2019 %
2018 %
(In thousands)
2019
2018
2017
Change from 2018
Change from 2017
Loss from discontinued operations
$ 0
$(72,836)
$(11,915)
(100.0%)
NM
Gain on sale of Netsmart
$ 0
500,471
0
(100.0%)
NM
Income tax effect on discontinued operations
$ 0
(32,497)
42,263
(100.0%)
(176.9%)
Income (loss) from discontinued operations, net of tax
$ 0
$395,138
$30,348
(100.0%)
NM

text: Discontinued Operations
text: Year Ended December 31, 2019 Compared with the Years Ended December 31, 2018 and 2017
text: On December 31, 2018, we sold all of the Class A Common Units of Netsmart owned by the Company. Prior to the sale, Netsmart comprised a separate reportable segment, which due to its significance to our historical consolidated financial statements and results of operations, is now reported as a discontinued operation as a result of the sale for all periods presented. The loss from discontinued operations represents the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018. Refer to Note 17, “Discontinued Operations” to our consolidated financial statements included in Part II, Item 8, “Financial Statements and Supplementary Data” of this Form 10-K for additional information regarding discontinued operations.

Questions:
question: What does the loss from discounted operations represent?
answer: the net of losses incurred by Netsmart for the years ended December 31, 2018 and 2017 partly offset by earnings attributable to two solutions acquired during the fourth quarter of 2017 as part of the EIS Business that we no longer support effective as of March 31, 2018.
question: What was the Loss from discontinued operations in 2019?
answer: $ 0
scale: thousand
question: What was the Gain on sale of Netsmart in 2018?
answer: 500,471
scale: thousand
question: What was the change in the Loss from discontinued operations from 2017 to 2018?
answer: -60921
derivation: -72,836 - (-11,915)
scale: thousand
question: What is the average Gain on sale of Netsmart between 2017-2019?
answer: 166823.67
derivation: (0 + 500,471 + 0) / 3
scale: thousand
question: What was the average Income tax effect on discontinued operations between 2017-2019?
answer: 3255.33
derivation: (0 - 32,497 + 42,263) / 3
scale: thousand
Fiscal
SALES
2019
2018
2017
United States
$339,585
$309,495
$297,699
Foreign countries:
South Korea
313,461
652,313
628,369
China
194,653
235,568
162,316
Japan
138,028
180,223
154,985
Asia-Pacific, other
93,389
124,733
107,713
Germany
145,285
166,926
145,835
Europe, other
148,680
171,936
162,162
Rest of World
57,559
61,379
64,232
Total foreign countries sales
1,091,055
1,593,078
1,425,612
Total sales
$1,430,640
$1,902,573
$1,723,311

text: 17. SEGMENT AND GEOGRAPHIC INFORMATION (Continued)
text: Sales to unaffiliated customers are as follows (in thousands):

Questions:
question: What was the Total sales in 2019?
answer: $1,430,640
scale: thousand
question: What was the  Total foreign countries sales in 2018?
answer: 1,593,078
scale: thousand
question: In which years was the amount of Sales to unaffiliated customers calculated?
answer: 2019
2018
2017
question: In which year was the amount of Rest of World the largest?
answer: 2017
derivation: 64,232>61,379>57,559
question: What was the change in Rest of World in 2019 from 2018?
answer: -3820
derivation: 57,559-61,379
scale: thousand
question: What was the percentage change in Rest of World in 2019 from 2018?
answer: -6.22
derivation: (57,559-61,379)/61,379
scale: percent
December 31,
2019
2018
Transaction processing liabilities
$24,465
$4,958
Servicing liabilities(1)
3,796
3,016
Distributions payable(2)
5,978
10,066
Interest rate swap(3)
2,763
—
Tax related liabilities(4)
873
4,412
Deferred lease liabilities(5)
—
2,489
Accruals and other liabilities(6)
9,442
10,110
Other liabilities
$47,317
$35,051

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 9. Other Liabilities
text: The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated.
text: (1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information.
text: (2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities.
text: (3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019.
text: (4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions.
text: (5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting.
text: (6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.

Questions:
question: What did tax related liabilities primarily include?
answer: certain taxes payable related to the Reorganization Transactions.
question: Why were accruals and other liabilities adjusted?
answer: to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets.
question: Which years does the table show?
answer: 2019
2018
question: How many years did servicing liabilities exceed $3,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the Distributions payable between 2018 and 2019?
answer: -4088
derivation: 5,978-10,066
scale: thousand
question: What was the percentage change in Accruals and other liabilities between 2018 and 2019?
answer: -6.61
derivation: (9,442-10,110)/10,110
scale: percent
2019
(Restated) 2018
£m
£m
Digital
327.6
342.6
Webzone
6.6
6.9
Total
334.2
349.5

text: Impairment test for goodwill
text: Goodwill is allocated to the appropriate cash-generating unit (‘CGU’) based on the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill. The recoverable amount of the CGU is determined from value-in-use calculations that use cash flow projections from the latest three-year plan. The carrying value of CGUs is the sum of goodwill, property, plant and equipment and intangibles and is as follows:

Questions:
question: What is the allocation of goodwill to the appropriate CGU based on?
answer: the smallest identifiable group of assets that generates cash inflows independently in relation to the specific goodwill
question: What is the goodwill for  Digital in 2019?
answer: 327.6
scale: million
question: What were the components making up the total carrying value of CGUs in the table?
answer: Digital
Webzone
question: In which year was Webzone larger?
answer: 2018
derivation: 6.9>6.6
question: What was the change in Webzone in 2019 from 2018?
answer: -0.3
derivation: 6.6-6.9
scale: million
question: What was the percentage change in Webzone in 2019 from 2018?
answer: -4.35
derivation: (6.6-6.9)/6.9
scale: percent
2019
2018
$ million
$ million
At 1 January
2.3
2.6
Received during the year
0.3
0.1
Released to the income statement
(0.6)
(0.4)
At 31 December
2.0
2.3

text: 24. Government grants
text: The following government grants are included within trade and other payables:
text: Government grants have been received to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects.

Questions:
question: Where are the government grants included within?
answer: trade and other payables
question: What are the government grants received for?
answer: to accelerate and support research and development in the vulnerability of global navigation satellite systems and other high technology projects
question: What variables are considered on top of the value at 1 January when calculating the value at 31 December for government grants that are included within trade and other payables?
answer: Received during the year
Released to the income statement
question: In which year was the amount at 1 January larger?
answer: 2018
derivation: 2.6>2.3
question: What was the change in the amount at 31 December?
answer: -0.3
derivation: 2.0-2.3
scale: million
question: What was the percentage change in the amount at 31 December?
answer: -13.04
derivation: (2.0-2.3)/2.3
scale: percent
Years Ended December 31,
2019
2018
2017
Number of shares of common stock granted
16
16
13
Weighted average grant-date fair value per common stock
$29.10
$28.48
$30.49
Fair value of common stock vested
$320
$315
$334
Cash used to settle the obligation
$366
$804
$1,134

text: The following table summarizes information regarding shares of common stock granted and vested (in thousands, except per common stock amounts):
text: As of December 31, 2019, there was $0.2 million of total unrecognized compensation cost, net of actual forfeitures, related to nonvested common stock. This cost is expected to be recognized over a weighted average period of 4.2 years.

Questions:
question: What was the Number of shares of common stock granted in 2018?
answer: 16
scale: thousand
question: What was the Cash used to settle the obligation in 2017?
answer: $1,134
scale: thousand
question: For which years was  information regarding shares of common stock granted and vested provided?
answer: 2019
2018
2017
question: In which year was the Weighted average grant-date fair value per common stock the smallest?
answer: 2018
derivation: $28.48<$29.10<$30.49
question: What was the change in Fair value of common stock vested in 2019 from 2018?
answer: 5
derivation: $320-$315
scale: thousand
question: What was the percentage change in Fair value of common stock vested in 2019 from 2018?
answer: 1.59
derivation: ($320-$315)/$315
scale: percent