next-tat/TAT-QA huggingface dataset:
30 June 2019
30 June 2018
$'000
$'000
Total segment profit before tax
62,583
61,449
Employee benefits expense (non-facility staff)
(23,036)
(20,752)
Interest revenue
8,220
5,778
Distributions from investments
1,344
3,191
Other income
3,034
284
Finance costs
(45,612)
(25,452)
Head office depreciation
(2,079)
(1,909)
Overheads and other expenses
(20,527)
(11,698)
Profit/(loss) before tax
(16,073)
10,891

text: 1 Segment performance (continued)
text: (c) Other segment information
text: (i) Profit/(loss) before tax
text: Management assesses the performance of the operating segments based on a measure of EBITDA. Interest income and expenditure are not allocated to segments, as this type of activity is driven by the central treasury function, which manages the cash position of the Group. On adoption of AASB 16 from 1 July 2018, associated lease interest is allocated to the respective segments as a finance charge.

Questions:
question: How do NextDC Management assess performance of the operating segments?
answer: based on a measure of EBITDA.
question: What was the change in accounting for leases introduced by new adopted accounting standard AASB 16?
answer: associated lease interest is allocated to the respective segments as a finance charge.
question: What was the total segment profit before tax in FY18?
answer: 61,449
scale: thousand
question: What was the total expenses in FY2019?
answer: 91254
derivation: 23,036 + 45,612 + 2,079 + 20,527 
scale: thousand
question: Which year(s) incurred a loss before tax?
answer: 2019
derivation: Profit/(loss) before tax = (16,073)
question: What was the percentage change in finance costs between 2018 and 2019?
answer: 79.21
derivation: (45,612 - 25,452) / 25,452 
scale: percent
TOTAL AVAILABLE
DRAWN
LETTERS OF CREDIT
COMMERCIAL PAPER OUTSTANDING
NET AVAILABLE
Committed credit facilities
Unsecured revolving and expansion credit facilities (1) (2)
4,000
–
–
1,951
2,049
Other
106
–
106
–
–
Total committed credit facilities
4,106
–
106
1,951
2,049
Total non-committed credit facilities
1,939
–
1,059
–
880
Total committed and non-committed credit facilities
6,045
–
1,165
1,951
2,929

text: CREDIT FACILITIES
text: Bell Canada may issue notes under its Canadian and U.S. commercial paper programs up to the maximum aggregate principal amount of $3 billion in either Canadian or U.S. currency provided that at no time shall such maximum amount of notes exceed $4 billion in Canadian currency which equals the aggregate amount available under Bell Canada’s committed supporting revolving and expansion credit facilities as at December 31, 2019. The total amount of the net available committed revolving and expansion credit facilities may be drawn at any time.
text: The table below is a summary of our total bank credit facilities at December 31, 2019.
text: (1) Bell Canada’s $2.5 billion and additional $500 million committed revolving credit facilities expire in November 2024 and November 2020, respectively, and its $1 billion committed expansion credit facility expires in November 2022. Bell Canada has the option, subject to certain conditions, to convert advances outstanding under the additional $500 million revolving credit facility into a term loan with a maximum one-year term.
text: (2) As of December 31, 2019, Bell Canada’s outstanding commercial paper included $1,502 million in U.S. dollars ($1,951 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year.

Questions:
question: What is Bell Canada's outstanding commercial paper in 2019?
answer: $1,502 million in U.S. dollars ($1,951 million in Canadian dollars)
question: What is the net available amount for the total committed and non-committed credit facilities?
answer: 2,929
question: When do the revolving credit facilities expire?
answer: November 2024
November 2020
question: How many segments of committed credit facilities are there?
answer: 2
derivation: Unsecured revolving and expansion credit facilities##Other
question: What is the ratio of the net available total committed credit facilities over the net available total non-committed credit facilities?
answer: 2.33
derivation: 2,049/880
question: What percentage of the total non-committed credit facilities available is classified as net available? 
answer: 45.38
derivation: 880/1,939
scale: percent
Year Ended December 31
2019
2018
Income tax benefit at federal statutory rate
$(2,928)
$(1,692)
Increase (decrease) resulting from:
State tax benefit, net of federal tax effect
(437)
(184)
Effect of change in state tax rate
(26)
146
Change in valuation allowance
3,341
(8,474)
Expirations of net operating losses and application of IRC 382 limitation
7
9,939
Adjustments to deferreds
(29)
321
Other
72
(11)
Income tax expense
$          -
$           45

text: Reconciliations between the amounts computed by applying the U.S. federal statutory tax rate to loss before income taxes, and income tax expense (benefit) follows (in thousands):
text: We determined no material liabilities related to uncertain income tax positions existed as of December 31, 2019 or 2018, based on our analysis of tax positions taken on income tax returns filed. Although we believe the amounts reflected in our tax returns substantially comply with applicable U.S. federal, state, and foreign tax regulations, the respective taxing authorities may take contrary positions based on their interpretation of the law. A tax position successfully challenged by a taxing authority could result in an adjustment to our provision or benefit for income taxes in the period in which a final determination is made.

Questions:
question: What are the respective income tax benefits in 2018 and 2019?
answer: 1,692
2,928
scale: thousand
question: What are the respective state tax benefit, net of federal tax effect in 2018 and 2019?
answer: 184
437
scale: thousand
question: What are the respective expirations of net operating losses and application of IRC 382 limitation in 2018 and 2019?
answer: 9,939
7
scale: thousand
question: What is the average income tax benefit in 2018 and 2019?
answer: 2310
derivation: (1,692 + 2,928)/2 
scale: thousand
question: What is the change in income tax benefit between 2018 and 2019?
answer: 1236
derivation: 2,928 - 1,692 
scale: thousand
question: What is the percentage change in the income tax benefit between 2018 and 2019?
answer: 73.05
derivation: (2,928 - 1,692)/1,692 
scale: percent
U.S.Pension Plans
Non-U.S.Pension Plans
Unrecognized Loss
Unrecognized Loss
Balance at January 1, 2018
$75,740
$1,898
Amortization of retirement benefits, net of tax
(4,538)
(126)
Settlements
—
—
Net actuarial gain
6,732
196
Foreign exchange impact
—
(52)
Tax impact due to implementation of ASU 2018-02
17,560
—
Balance at January 1, 2019
$95,494
$1,916
Amortization of retirement benefits, net of tax
(4,060)
(138)
Net actuarial (loss) gain
(2,604)
78
Foreign exchange impact
—
44
Balance at December 31, 2019
$88,830
$1,900

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: We have also recorded the following amounts to accumulated other comprehensive loss for the U.S. and non-U.S. pension plans, net of tax:

Questions:
question: What was the balance of Unrecognized loss for U.S. Pension Plans in 2018?
answer: 75,740
scale: thousand
question: What was the unrecognized loss for Net actuarial gain for Non-U.S. Pension Plans?
answer: 196
scale: thousand
question: What was the balance of Amortization of retirement benefits, net of tax for Non-U.S. Pension Plans?
answer: (138)
scale: thousand
question: What was the difference in the balance at December 31, 2019 for Unrecognized losses between U.S and Non-U.S. Pension Plans?
answer: 86930
derivation: 88,830-1,900
scale: thousand
question: What was the difference between the Amortization of retirement benefits, net of tax between U.S. and Non-U.S. Pension Plans in 2019?
answer: -3922
derivation: -4,060-(-138)
scale: thousand
question: What was the percentage change in the balance for unrecognized losses for U.S. Pension Plans between January 1, 2018 and 2019?
answer: 26.08
derivation: (95,494-75,740)/75,740
scale: percent
2019
2018
Deferred tax assets (liabilities):
NOL carryover
$5,910
$3,370
R&D carryover
173
173
Other
236
239
Depreciation
42
61
6,361
3,843
Less valuation allowance
(6,361)
(3,843)
Net deferred tax asset
$-
$-

text: Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
text: At December 31, 2019, the Company had net operating loss carry-forwards of approximately $21.6 million that may be offset against future taxable income indefinitely. No tax benefit has been reported in the 2019 financial statements, since the potential tax benefit is offset by a valuation allowance of the same amount.
text: Net deferred tax assets consist of the following components as of December 31, 2019 and 2018:
text: Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry-forwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry-forwards may be limited as to use in future years.

Questions:
question: What is the net operating loss carry-forwards at December 31, 2019?
answer: $21.6 million
question: What is the  NOL carryover for 2019?
answer: $5,910
question: How are deferred tax assets and liabilities adjusted?
answer: adjusted for the effects of changes in tax laws and rates on the date of enactment
question: What is the percentage change in the total deferred tax assets from 2018 to 2019?
answer: 65.52
derivation: (6,361-3,843)/3,843
scale: percent
question: What is the percentage of R&D carryover in the total deferred tax assets in 2019?
answer: 2.72
derivation: 173/6,361
scale: percent
question: What is the percentage of depreciation in the total deferred tax assets in 2018?
answer: 1.59
derivation: 61/3,843
scale: percent
question: In which year is the NOL carryover higher?
answer: 2019
derivation: Find the year with the higher NOL carryover
2019
2018
2017
Balance at beginning of fiscal year 
$5,841
$3,115
$2,799
Gross increases for tax positions of prior years
62
21
184
Gross increases for tax positions of the current year
39
2,893
163
Gross decreases for tax positions of prior years 
(3,672)
(188)
(31)
Balance at end of fiscal year
2,270
5,841
3,115

text: The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands):
text: The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively.
text: The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017.

Questions:
question: Which years does the table provide information for the beginning and ending amounts of unrecognized income tax benefits?
answer: 2019
2018
2017
question: What was the amount of Gross increases for tax positions of prior years in 2019?
answer: 62
scale: thousand
question: What was the Balance at end of fiscal year in 2017?
answer: 3,115
scale: thousand
question: How many years did Gross increases for tax positions of the current year exceed $1,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the Gross increases for tax positions of prior years between 2018 and 2019?
answer: 41
derivation: 62-21
question: What was the percentage change in the balance at end of fiscal year between 2018 and 2019?
answer: -61.14
derivation: (2,270-5,841)/5,841
scale: percent
Airtel
Telkomsel
Globe
AIS
Group - 2017
S$ Mil
S$ Mil
S$ Mil
S$ Mil
Statement of financial position
Current assets
4,378.4
3,546.3
1,481.6
1,368.4
Non-current assets
45,611.2
6,169.6
5,548.1
10,027.2
Current liabilities
(13,568.3)
(2,547.9)
(2,344.3)
(2,994.1)
Non-current liabilities
(20,676.7)
(886.5)
(2,909.5)
(6,816.6)
Net assets
15,744.6
6,281.5
1,775.9
1,584.9
Less: Non-controlling interests
(1,399.0)
-
0.4
(5.7)
Net assets attributable to equity holders
14,345.6
6,281.5
1,776.3
1,579.2
Proportion of the Group’s ownership
36.5%
35.0%
47.1%
23.3% (1)
Group’s share of net assets
5,230.4
2,198.5
837.4
368.2
Goodwill capitalised
1,229.0
1,403.6
381.7
293.3
Others (2)
387.6
-
(139.9)
(2.4)
Carrying amount of the investment
6,847.0
3,602.1
1,079.2
659.1
Other items
Cash and cash equivalents
348.7
2,371.9
229.1
522.0
Non-current financial liabilities excluding trade  Current financial liabilities excluding trade and other payables
(19,774.0)
(570.2)
(2,658.7)
(3,690.1)
Current financial liabilities excluding trade and other payables
(3,884.7)
(76.6)
(353.6)
(187.4)
Group's share of market value
10,995.3
NA
3,544.1
5,013.9

text: 22. JOINT VENTURES (Cont’d)
text: ‘‘NA’’ denotes Not Applicable.
text: Notes:
(1) Based on the Group’s direct equity interest in AIS.
text: (2) Others include adjustments to align the respective local accounting standards to SFRS(I).

Questions:
question: What is the topic of note 22?
answer: Joint Ventures
question: What does the line item "Others" in the table encompass?
answer: adjustments to align the respective local accounting standards to SFRS(I)
question: Does the 23.3% of the group's ownership in AIS include any indirect equity interest?
answer: No
question: Which is the largest joint venture of Singtel, in terms of the proportion of Group's ownership?
answer: Globe
derivation: 47.1 > 36.5 > 35.0 > 23.3
question: Which is the largest joint venture of Singtel, in terms of the carrying amount of investment?
answer: Airtel
derivation: 6,847.0 > 3,602.1 > 1,079.2 > 659.1
question: For the joint venture with Airtel, what is the financial impact of the non-controlling interests on the group's share of net assets?
answer: 510.63
derivation: 1,399.0 * 36.5%
scale: million
Fiscal 2019
Fiscal 2018
$
$
(in thousands)
Audit Fees
1,133
764
Audit-Related Fees
—
—
Tax Fees
—
—
All Other Fees
3
2
Total
1,136
766

text: Auditor Service Fees
text: The aggregate amounts paid or accrued by the Company with respect to fees payable to PricewaterhouseCoopers LLP, the auditors of the Company, for audit (including separate audits of wholly-owned and non-wholly owned entities, financings, regulatory reporting requirements and SOX related services), audit-related, tax and other services in the years ended December 31, 2019 and 2018 were as follows:
text: Audit fees relate to the audit of our annual consolidated financial statements, the review of our quarterly condensed consolidated financial statements and services in connection with our 2019 and 2018 public offerings of Class A subordinate voting shares
text: Audit-related fees consist of aggregate fees for accounting consultations and other services that were reasonably related to the performance of audits or reviews of our consolidated financial statements and were not reported above under "Audit Fees".
text: Tax fees relate to assistance with tax compliance, expatriate tax return preparation, tax planning and various tax advisory services.
text: Other fees are any additional amounts for products and services provided by the principal accountants other than the services reported above under "Audit Fees", "Audit-Related Fees" and "Tax Fees".

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: Which financial items are listed in the table?
answer: Audit Fees
Audit-Related Fees
Tax Fees
All Other Fees
question: What is the audit fees for fiscal 2019?
answer: 1,133
scale: thousand
question: What is the average audit fees for 2018 and 2019?
answer: 948.5
derivation: (1,133+764)/2
scale: thousand
question: What is the average total auditor service fees for 2018 and 2019?
answer: 951
derivation: (1,136+766)/2
scale: thousand
question: Between fiscal 2018 and 2019, which year had higher audit fees?
answer: 2019
derivation: 1,133>764
2019
2018
2017
Gross unrecognized tax benefits at the beginning of the year
$1,321
$1,181
$—
Additions from tax positions taken in the current year
213
140
140
Additions from tax positions taken in prior years
73
—
1,041
Reductions from tax positions taken in prior years
—
—
—
Tax settlements
—
—
—
Gross unrecognized tax benefits at end of the year
$1,607
$1,321
$1,181

text: Uncertain Tax Positions
text: In accordance with authoritative guidance, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained.
text: The following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended September 30, 2019, 2018,and 2017 (amounts shown in thousands):
text: Of the total unrecognized tax benefits at September 30, 2019, $1.6 million will impact the Company’s effective tax rate. The Company does not anticipate that there will be a substantial change in unrecognized tax benefits within the next twelve months.
text: The Company's practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of September 30, 2019, no accrued interest or penalties related to uncertain tax positions are recorded in the consolidated financial statements.
text: The Company is subject to income taxation in the U.S. at the federal and state levels. All tax years are subject to examination by U.S., California, and other state tax authorities due to the carryforward of unutilized net operating losses and tax credits. The Company is also subject to foreign income taxes in the countries in which it operates. The Company’s U.S. federal tax return for the year ended September 30, 2017 is currently under examination. To our knowledge, the Company is not currently under examination by any other taxing authorities.

Questions:
question: What is the condition when an uncertain income tax position will not be recognized?
answer: if it has less than a 50% likelihood of being sustained
question: How much of total unrecognized tax benefits will impact the Company’s effective tax rate on September 30, 2019?
answer: $1.6 million
question: What is the gross unrecognized tax benefit at the end of the year 2018?
answer: $1,321
scale: thousand
question: What is the average gross unrecognized tax benefit at the end of the year from 2017 to 2019?
answer: 1369.67
derivation: (1,607+1,321+1,181)/3 
scale: thousand
question: What is the proportion of addition from tax positions taken in the current year and prior years over gross unrecognized tax benefit at the end of the year 2019?
answer: 0.18
derivation: (213+73)/1,607 
question: What is the percentage change in gross unrecognized tax benefits at the beginning of the year from 2018 to 2019?
answer: 11.85
derivation: (1,321-1,181)/1,181 
scale: percent
March 31,
2019
2018
Term Loan Credit Agreement (1)
$—
$318,782
TOKIN Term Loan Facility (2)
276,808
—
Customer Advances (3)
11,270
—
Other, net (4)
6,393
5,841
Total debt
294,471
324,623
Current maturities
(28,430)
(20,540)
Total long-term debt
$266,041
$304,083

text: Note 3: Debt
text: A summary of debt is as follows (amounts in thousands):
text: (1) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $13.3 million as of March 31, 2018.
text: (2) Amount shown is net of discount, bank issuance costs and other indirect issuance costs of $8.7 million as of March 31, 2019.
text: (3) Amount shown is net of discount of $2.1 million as of March 31, 2019.
text: (4) Amounts shown are net of discounts of $0.6 million and $0.5 million as of March 31, 2019 and 2018, respectively.

Questions:
question: What was the amount of discount for Customer Advances?
answer: 2.1
scale: million
question: What was the Term Loan Credit Agreement  in 2018?
answer: 318,782
scale: thousand
question: Which years does the table provide information for the company's summary of debt?
answer: 2019
2018
question: What was the change in Total debt between 2018 and 2019?
answer: -30152
derivation: 294,471-324,623
scale: thousand
question: What was the change in current maturities between 2018 and 2019?
answer: -7890
derivation: -28,430-(-20,540)
scale: thousand
question: What was the percentage change in total long-term debt between 2018 and 2019?
answer: -12.51
derivation: (266,041-304,083)/304,083
scale: percent
Commitments by Period
July 27, 2019
July 28, 2018
Less than 1 year
$4,239
$5,407
1 to 3 years
728
710
3 to 5 years
—
360
Total
$4,967
$6,477

text: The following table summarizes our purchase commitments with contract manufacturers and suppliers as of the respective period ends (in millions):
text: Purchase commitments with contract manufacturers and suppliers decreased by approximately 23% compared to the end of fiscal 2018. On a combined basis, inventories and purchase commitments with contract manufacturers and suppliers decreased by 24% compared with the end of fiscal 2018.
text: Inventory and supply chain management remain areas of focus as we balance the need to maintain supply chain flexibility to help ensure competitive lead times with the risk of inventory obsolescence because of rapidly changing technology and customer requirements. We believe the amount of our inventory and purchase commitments is appropriate for our revenue levels.

Questions:
question: Why is inventory and supply chain management an area of focus for the company?
answer: we balance the need to maintain supply chain flexibility to help ensure competitive lead times with the risk of inventory obsolescence because of rapidly changing technology and customer requirements.
question: What were the purchase commitments that were less than 1 year in 2019?
answer: 4,239
scale: million
question: What were the total purchase commitments in 2018?
answer: 6,477
scale: million
question: What was the change in purchase commitments that were less than 1 year between 2018 and 2019?
answer: -1168
derivation: 4,239-5,407
scale: million
question: How many years did commitments that were 1 to 3 years exceed $700 million?
answer: 2
derivation: 2019##2018
question: What were the commitments that were less than 1 year as a percentage of total purchase commitments in 2019?
answer: 85.34
derivation: 4,239/4,967
scale: percent