next-tat/TAT-QA huggingface dataset:
EMS
DMS
Total
Balance as of August 31, 2017
$52,574
$555,610
$608,184
Acquisitions and adjustments(1)
30,763
(8,186)
22,577
Change in foreign currency exchange rates
(667)
(2,349)
(3,016)
Balance as of August 31, 2018
82,670
545,075
627,745
Change in foreign currency exchange rates
(702)
(4,788)
(5,490)
Balance as of August 31, 2019
$81,968
$540,287
$622,255

text: 6. Goodwill and Other Intangible Assets
text: The Company completed its annual impairment test for goodwill and indefinite-lived intangible assets during the fourth quarter of fiscal year 2019 and determined the fair values of the reporting units and the indefinite-lived intangible assets were in excess of the carrying values and that no impairment existed as of the date of the impairment test.
text: The following table presents the changes in goodwill allocated to the Company’s reportable segments, Electronics Manufacturing Services (“EMS”) and Diversified Manufacturing Services (“DMS”), during the fiscal years ended August 31, 2019 and 2018 (in thousands):
text: (1) Includes $8.2 million of goodwill reallocated between DMS and EMS during fiscal year 2018.

Questions:
question: What did Acquisitions and adjustments include?
answer: $8.2 million of goodwill reallocated between DMS and EMS during fiscal year 2018.
question: What was the Balance as of August 31, 2017 in EMS?
answer: $52,574
scale: thousand
question: Which years does the company provide information for changes in goodwill allocated to the Company's reportable segments?
answer: 2018
2019
question: What is the difference in Acquisitions and adjustments in fiscal 2018 between EMS and DMS?
answer: 38949
derivation: 30,763-(-8,186)
scale: thousand
question: What was the balance of EMS as in 2018 as a percentage of the total balance at the end of fiscal 2018?
answer: 13.17
derivation: 82,670/627,745
scale: percent
question: What was the percentage change in total balance between 2018 and 2019?
answer: -0.87
derivation: ($622,255-627,745)/627,745
scale: percent
For the Years
Ended December 31,
2019
2018
Increase/ (decrease)
% Change
Net revenues by platform:
Console
$1,920
$2,538
$(618)
(24)%
PC
1,718
2,180
(462)
(21)
Mobile and ancillary (1)
2,203
2,175
28
1
Other (2)
648
607
41
7
Total consolidated net revenues
$6,489
$7,500
$(1,011)
(13)

text: Net Revenues by Platform
text: The following tables detail our net revenues by platform (amounts in millions):
text: (1) Net revenues from “Mobile and ancillary” include revenues from mobile devices, as well as non-platform-specific game-related revenues, such as standalone sales of toys and accessories.
text: (2) Net revenues from “Other” primarily includes revenues from our Distribution business and the Overwatch League.
text: Console
text: The decrease in net revenues from console for 2019, as compared to 2018, was primarily due to:
text: lower revenues recognized from the Destiny franchise (reflecting our sale of the publishing rights for Destiny to Bungie in December 2018); and lower revenues recognized from Call of Duty franchise catalog titles.
text: The decrease was partially offset by revenues recognized from Crash Team Racing Nitro-Fueled, which was released in June 2019.
text: PC
text: The decrease in net revenues from PC for 2019, as compared to 2018, was primarily due to:
text: lower revenues recognized from the Destiny franchise; and lower revenues recognized from Hearthstone.
text: Mobile and Ancillary
text: The increase in net revenues from mobile and ancillary for 2019, as compared to 2018, was primarily due to revenues recognized from Call of Duty: Mobile, which was released in October 2019.

Questions:
question: What does Net revenues from “Mobile and ancillary” include?
answer: revenues from mobile devices, as well as non-platform-specific game-related revenues, such as standalone sales of toys and accessories.
question: What does Net revenues from “Other” include?
answer: revenues from our Distribution business and the Overwatch League.
question: What is the net revenue from Console in 2019?
answer: $1,920
scale: million
question: What is the total consolidated net revenues of Console PC in 2019?
answer: 3638
derivation: $1,920+1,718
scale: million
question: What is the total consolidated net revenues of Console PC in 2018?
answer: 4718
derivation: $2,538+2,180
scale: million
question: What is the percentage of total consolidated net revenues in 2019 that consists of net revenue from PC?
answer: 26.48
derivation: ($1,718/$6,489)
scale: percent
July 31, 2019 
July 31, 2018
Prepaid expenses
$2,640
$2,476
Contract costs
23,375
—
Deferred costs
8,867
9,377
Strategic investments
10,672
10,672
Other assets
$45,554
22,525

text: Other Assets
text: Other assets consist of the following (in thousands):
text: The Company’s other assets includes a strategic equity investment in a privately-held company. The strategic investment is a non-marketable equity security, in which the Company does not have a controlling interest or the ability to exert significant influence. This investment does not have a readily determinable market value. The Company records this strategic investment at cost less impairment and adjusts cost for subsequent observable price changes. During the years ended July 31, 2019 and 2018, there were no changes in the investment’s carrying value of $10.7 million.

Questions:
question: What does the company's other assets include?
answer: a strategic equity investment in a privately-held company.
question: What was the investment's carrying value in 2019?
answer: $10.7 million
question: What was the Prepaid expenses in 2019 and 2018 respectively?
answer: $2,640
$2,476
scale: thousand
question: What was the average Contract costs for 2018 and 2019?
answer: 11687.5
derivation: (23,375 + 0) / 2
scale: thousand
question: What was the change in the Deferred costs from 2018 to 2019?
answer: -510
derivation: 8,867 - 9,377
scale: thousand
question: In which year was Other assets less than 30,000 thousands?
answer: 2018
derivation: locate and analyze Other assets in row 6
€ million
€ million
2019
2018
(Restated)(a)
Taxation
2,263
2,572
Tax impact of:
Non-underlying items within operating profit(b)
309
(259)
Non-underlying items not in operating profit  Taxation before tax impact of non-underlying
(196)
(29)
Taxation before tax impact of non-underlying
2,376
2,284
Profit before taxation
8,289
12,360
Non-underlying items within operating profit before tax(b)
1,239
(3,176)
Non-underlying items not in operating profit but within net profit before tax(c)
(32)
(122)
Share of net (profit)/loss of joint ventures and associates
(176)
(185)
Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates
9,320
8,877
Underlying effective tax rate
25.5%
25.7%

text: Underlying effective tax rate
text: The underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates. This measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit/(loss) of joint ventures and associates.
text: Tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment. This is shown in the table:
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) Refer to note 3 for further details on these items.
text: (c) Excludes €3 million (2018: €32 million) gain on disposal of spreads business by the joint venture in Portugal which is included in the share of net profit/(loss) of joint ventures and associates line. Including the gain, total non-underlying items not in operating profit but within net profit before tax is €35 million (2018: €154 million). See note 3.

Questions:
question: What does the underlying effective tax rate measure reflects?
answer: reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit/(loss) of joint ventures and associates.
question: How is the underlying effective tax rate calculated?
answer: dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates
question: How is the tax impact on non underlying items within operating profit calculated?
answer: sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment
question: What is the increase / (decrease) in Profit before taxation from 2018 to 2019?
answer: -4071
derivation: 8,289 - 12,360
scale: million
question: What is the Underlying effective tax rate change from 2018 to 2019?
answer: -0.2
derivation: 25.5 - 25.7
scale: percent
question: What is the average taxation?
answer: 2417.5
derivation: (2,263 + 2,572) / 2
scale: million
Year Ended December 31,
2019
2018
2017
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
Research and Development
$ 207,548
$ 160,260
$ 115,291
30%
39%

text: Operating Expenses
text: Research and Development Expenses
text: Research and development expenses increased $47 million, or 30%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $34 million, driven by headcount growth, and increased allocated shared costs of $8 million.
text: Research and development expenses increased $45 million, or 39%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $36 million, driven by headcount growth, and increased allocated shared costs of $6 million.

Questions:
question: How much was the increase in Research and Development expenses from 2018 to 2019?
answer: $47 million
question: What are the primary components in the increase of Research and Development from 2017 to 2018? 
answer: The overall increase was primarily due to increased employee compensation-related costs of $36 million, driven by headcount growth, and increased allocated shared costs of $6 million.
question: What is the difference in the increase between Research and Development expenses from 2018 to 2019 and 2017 to 2018?
answer: 2
derivation: $47 million - $45 million 
scale: million
question: What is the driver for an increase in employee compensation-related costs in 2019?
answer: driven by headcount growth
question: What is the percentage increase in Research and Development expense from 2017 to 2019?
answer: 80.02
derivation: ((207,548 - 115,291)/115,291) 
scale: percent
question: What is the total increase in allocated shared costs from 2017 to 2019?
answer: 14
derivation: 6 + 8 
scale: million
Year Ended
April 26, 2019
April 27, 2018
Balance at beginning of period
$ 40
$ 50
Expense accrued during the period
22
16
Warranty costs incurred
(22)
(26)
Balance at end of period
$ 40
$ 40
Total warranty liabilities
$ 40
$  40

text: Product warranty liabilities:
text: Equipment and software systems sales include a standard product warranty. The following tables summarize the activity related to product warranty liabilities and their balances as reported in our consolidated balance sheets (in millions):

Questions:
question: Which years does the table provide information for the company's activity related to product warranty liabilities and their balances as reported in their consolidated balance sheets
answer: 2019
2018
question: What was the Balance at beginning of period in 2019?
answer: 40
scale: million
question: What was the Expense accrued during the period in 2018?
answer: 16
scale: million
question: What was the change in expense accrued during the period between 2018 and 2019?
answer: 6
derivation: 22-16
scale: million
question: How many years did the balance at beginning of period exceed $45 million?
answer: 1
derivation: 2018
question: What was the percentage change in the Warranty costs incurred between 2018 and 2019?
answer: -15.38
derivation: (-22-(-26))/-26
scale: percent
Allowances For
Financing Receivables
Accounts Receivable
Year ended July 29, 2017
Balance at beginning of fiscal year .
$375
$249
Provisions (benefits)
(35)
27
Recoveries (write-offs), net .
(49)
(61)
Foreign exchange and other .
4
(4)
Balance at end of fiscal year
$295
$211
Year ended July 28, 2018
Balance at beginning of fiscal year .
$295
$211
Provisions (benefits)
(89)
(45)
Recoveries (write-offs), net .
(6)
(37)
Foreign exchange and other .
5
—
Balance at end of fiscal year
$205
$129
Year ended July 27, 2019
Balance at beginning of fiscal year
$205
$129
Provisions (benefits)
(16)
56
Recoveries (write-offs), net
(42)
(50)
Foreign exchange and other  .
(21)
1
Balance at end of fiscal year
$126
$136

text: VALUATION AND QUALIFYING ACCOUNTS
text: (in millions)
text: Foreign exchange and other includes the impact of foreign exchange and certain immaterial reclassifications.

Questions:
question: What did foreign exchange and other include?
answer: the impact of foreign exchange and certain immaterial reclassifications.
question: Which fiscal years does the table provide information for the company's valuation and qualifying accounts?
answer: 2019
2018
2017
question: What was the balance at beginning of fiscal year in 2017 for allowances for financing receivables?
answer: 375
scale: million
question: What was the change in the provisions for accounts receivables between 2017 and 2018?
answer: -72
derivation: -45-27
scale: million
question: What was the change in the Financing Receivables for Foreign exchange and other between 2017 and 2019?
answer: -25
derivation: -21-4
scale: million
question: What was the percentage change in the balance at the end of fiscal year for financing receivables between 2018 and 2019?
answer: -38.54
derivation: (126-205)/205
scale: percent
Fair Value Impact
In Millions
Average During the Fiscal Year Ended May 26, 2019
Average During the Fiscal Year Ended May 27, 2018
Processing Activities
Energy commodities
$0.4
$0.2
Agriculture commodities
0.4
0.4
Other commodities
0.1
—
Foreign exchange
0.7
0.7

text: Value-at-Risk (VaR)
text: We employ various tools to monitor our derivative risk, including value-at-risk ("VaR") models. We perform simulations using historical data to estimate potential losses in the fair value of current derivative positions. We use price and volatility information for the prior 90 days in the calculation of VaR that is used to monitor our daily risk. The purpose of this measurement 45 is to provide a single view of the potential risk of loss associated with derivative positions at a given point in time based on recent changes in market prices. Our model uses a 95% confidence level. Accordingly, in any given one-day time period, losses greater than the amounts included in the table below are expected to occur only 5% of the time. We include commodity swaps, futures, and options and foreign exchange forwards, swaps, and options in this calculation. The following table provides an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018.

Questions:
question: How does the company estimate potential losses in the fair value of current derivative positions?
answer: perform simulations using historical data
question: What does the company use in the calculation of VaR?
answer: price and volatility information for the prior 90 days
question: What does the table provide for us?
answer: an overview of our average daily VaR for our energy, agriculture, and foreign exchange positions for fiscal 2019 and 2018
question: Which processing activity has the highest fair value impact during the fiscal year 2019?
answer: Foreign Exchange
derivation: 0.7>0.4>0.4>0.1
question: What is the percentage change in the average fair value impact of energy commodities from 2018 to 2019?
answer: 100
derivation: (0.4-0.2)/0.2 
scale: percent
question: What is the average fair value impact of all processing activities in the fiscal year 2018?
answer: 0.33
derivation: (0.2+0.4+0.7)/4 
scale: million
All amounts in USD ‘000 
2019
2018
2017
Interest Expenses, net of capitalized interest  
34,018
29,753
18,286
Commitment Fee  
-
3,325
760
Amortization of Deferred Financing Costs  
4,372
1,470
1,393
Other financial costs  
-
1
25
Total Interest Expenses  
38,390
34,549
20,464

text: 11. INTEREST EXPENSES
text: Interest expenses consist of interest expense on the long-term debt, the commitment fee and amortization of deferred financing costs related to the Credit Facility described in Note 9.
text: For the years ended December 31, 2019, 2018 and 2017, $0.0 million, $2.6 million and $2.5 million of interest expenses were capitalized, respectively.

Questions:
question: What are the respective interest expenses capitalised in the years ended December 31, 2019 and 2018?
answer: $0.0 million
$2.6 million
question: What are the respective interest expenses capitalised in the years ended December 31, 2018 and 2017?
answer: $2.6 million
$2.5 million
question: What are the respective interest expenses net of capitalised interest in 2018 and 2019?
answer: 29,753
34,018
scale: thousand
question: What is the percentage change in the interest expense, net of capitalised interest between 2017 and 2018?
answer: 62.71
derivation: (29,753 - 18,286)/18,286 
scale: percent
question: What is the percentage change in the interest expense, net of capitalised interest between 2018 and 2019?
answer: 14.33
derivation: (34,018 - 29,753)/29,753 
scale: percent
question: What is the percentage change in the total interest expense between 2018 and 2019?
answer: 11.12
derivation: (38,390 - 34,549)/34,549 
scale: percent
Fiscal Year Ended August 31,
2019
2018
2017
Domestic (1)
$(415,707)
$(426,897)
$(373,690)
Foreign (1)
866,411
800,298
629,923
$450,704
$373,401
$256,233

text: 4. Income Taxes
text: Provision for Income Taxes
text: Income (loss) before income tax expense is summarized below (in thousands):
text: (1) Includes the elimination of intercompany foreign dividends paid to the U.S.

Questions:
question: What types of income (loss) before income tax expense is provided by the table?
answer: Domestic
Foreign
question: What was the Domestic income (loss) in 2019?
answer: $(415,707)
scale: thousand
question: What was the foreign income (loss) in 2018?
answer: 800,298
scale: thousand
question: What was the change in Foreign income (loss) between 2018 and 2019?
answer: 66113
derivation: 866,411-800,298
scale: thousand
question: How many years did Foreign income (loss) exceed $800,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the percentage change in total income (loss) between 2017 and 2018?
answer: 45.73
derivation: ($373,401-$256,233)/$256,233
scale: percent
($ in millions)
For the year ended December 31:
2018
Yr.-to-Yr. Percent Change
Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue
$8,034
$8,194
(2.0)%
(2.3)%
Systems Hardware
$6,363
$6,494
(2.0)%
(2.3)%
IBM Z
(5.4)
(5.6)
Power Systems
8.8
8.7
Storage Systems
(5.5)
(5.9)
Operating Systems Software
1,671
1,701
(1.7)
(2.4)

text: Systems revenue of $8,034 million decreased 2.0 percent year to year as reported (2 percent adjusted for currency) driven by strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment.
text: Both hardware platforms were down year to year for the full year, as reported and adjusted for currency. This performance was partially offset by strong growth in Power Systems (which grew as reported and adjusted for currency in 2018) with strong performance in POWER9-based systems and Linux throughout the year. Within Systems, cloud revenue of $3.1 billion decreased 10 percent as reported and adjusted for currency compared to the prior year reflecting IBM Z product cycle dynamics.

Questions:
question: What led to fall in systems revenue from 2017 to 2018?
answer: strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment
question: What factors led to growth in Power Systems 
answer: strong performance in POWER9-based systems and Linux throughout the year.
question: How was the performance of hardware platforms year to year
answer: hardware platforms were down year to year for the full year, as reported and adjusted for currency.
question: What is the increase/ (decrease) in Systems external revenue from 2017 to 2018
answer: -160
derivation: 8,034-8,194
scale: million
question: What is the increase/ (decrease) in the value of Systems Hardware from 2017 to 2018
answer: -131
derivation: 6,363-6,494
scale: million
question: What is the increase/ (decrease) in the value of Operating Systems Software from 2017 to 2018
answer: -30
derivation: 1,671-1,701
scale: million
Years Ended June 30,
($ in millions, except per share data)
2019
2018
2017
Net sales
$2,380.2
$2,157.7
$1,797.6
Net sales excluding surcharge revenue (1)
$1,942.1
$1,792.3
$1,558.4
Operating income
$241.4
$189.3
$121.5
Net income
$167.0
$188.5
$47.0
Diluted earnings per share
$3.43
$3.92
$0.99
Purchases of property, plant, equipment and software
$180.3
$135.0
$98.5
Free cash flow (1)
$(53.7)
$34.7
$(16.8)
Pounds sold (in thousands) (2)
267,536
265,620
236,346

text: Business Trends
text: Selected financial results for the past three fiscal years are summarized below:
text: (1) See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.
text: (2) Includes pounds from Specialty Alloys Operations segment, and certain Performance Engineered Products segment businesses including Dynamet, Carpenter Powder Products and LPW Technology Ltd.

Questions:
question: Where can further information on free cash flow and net sales excluding surcharge revenue be found?
answer: See the section “Non-GAAP Financial Measures”
question: What does the amount of Pounds sold include?
answer: Includes pounds from Specialty Alloys Operations segment, and certain Performance Engineered Products segment businesses including Dynamet, Carpenter Powder Products and LPW Technology Ltd.
question: In which years was Net income calculated?
answer: 2019
2018
2017
question: In which year was the diluted earnings per share largest?
answer: 2018
derivation: 3.92>3.43>0.99
question: What was the change in Purchases of property, plant, equipment and software in 2019 from 2018?
answer: 45.3
derivation: 180.3-135.0
scale: million
question: What was the percentage change in Purchases of property, plant, equipment and software in 2019 from 2018?
answer: 33.56
derivation: (180.3-135.0)/135.0
scale: percent
Category
Destination
FY19
FY18
Tonnes
% of production
Tonnes
% of production
Redistribution for human consumption
950
0.3%
791
0.2%
Waste avoided
Animal feed
4,454
1.2%
4,895
1.3%
Total
5,404
1.5%
5,686
1.5%
Co/Anaerobic digestion
24,978
6.6%
32,202
8.3%
Food waste
Controlled combustion
1,650
0.4%
1,964
0.5%
Sewer
8,280
2.2%
6,746
1.7%
Total
34,908
9.2%
40,912
10.5%

text: Minimising our environmental impact
text: During FY19 we have undertaken energy audits across all our UK manufacturing sites as part of our Energy Savings Opportunity Scheme (‘ESOS’) compliance programme, which is a mandatory energy assessment scheme for UK organisations. Our progress on energy efficiency improvements remains good, and we have delivered a further 4.9% improvement in our primary energy per tonne of product against last year, and 26.5% over the last six years.

Questions:
question: What is the total food waste for FY19?
answer: 34,908
question: What is the total food waste for FY18?
answer: 40,912
question: What was the animal feed waste avoided in FY19?
answer: 4,454
question: What was the change in the animal feed waste avoided from FY18 to FY19?
answer: -441
derivation: 4,454 - 4,895
question: What is the average redistribution for human consumption for FY18 and FY19?
answer: 870.5
derivation: (950 + 791) / 2
question: What is the average controlled combustion food waste for FY18 and FY19?
answer: 1807
derivation: (1,650 + 1,964) / 2