next-tat/TAT-QA huggingface dataset:
Balance at September 29, 2018 
Impacts due to adoption of Topic
606
Balance at September 30, 2018
ASSETS
   Contract assets
$—
$76,417
$76,417
   Inventories
794,346
(68,959)
725,387
LIABILITIES AND SHAREHOLDERS' EQUITY
   Other accrued liabilities
$68,163
$(357)
$67,806
   Retained earnings
1,062,246
7,815
1,070,061

text: 15. Revenue from Contracts with Customers
text: Impact of Adopting Topic 606
text: The Company adopted Topic 606 at the beginning of fiscal 2019 using the modified retrospective method. The new standard resulted in a change to the timing of revenue recognition for a significant portion of the Company's revenue, whereby revenue is recognized over time, as products are produced, as opposed to at a point in time based upon shipping terms. As a result of the adoption of Topic 606, the following adjustments were made to the opening balances of the Company's Consolidated Balance Sheets (in thousands):
text: The cumulative effect of applying the new guidance in Topic 606 resulted in the Company increasing its fiscal 2019 opening Retained earnings balance by$ 7.8 million due to certain customer contracts requiring revenue recognition over time. Contract assets in the amount of$ 76.4 million were recognized due to the recognition of revenue on an over time basis for some customers rather than at a specific point in time. Inventory declined $69.0 million primarily due to earlier recognition of costs related to the contracts for which revenue was recognized on an over time basis. The decline in other accrued liabilities is primarily due to the reclassification of deferred revenue to contract assets for prepayments associated with revenue recognized over time, partially offset by an increase in taxes payable associated with the increase in revenue recognized over time.

Questions:
question: How did the company adopt Topic 606 at the beginning of Fiscal 2019?
answer: using the modified retrospective method
question: What was the balance of contract assets after the adoption of Topic 606?
answer: 76,417
scale: thousand
question: What was the balance of Inventories before adoption of Topic 606?
answer: 794,346
scale: thousand
question: How many assets and liabilities had an end balance at September 30, 2019 that exceeded $1,000,000 thousand?
answer: 1
derivation: Retained earnings
question: What was the difference between the impacts due to adoption of Topic 606 between Contract assets and inventories?
answer: 145376
derivation: 76,417-(-68,959)
scale: thousand
question: What was the percentage change in other accrued liabilities between before and after the impact of Topic 606?
answer: -0.52
derivation: (67,806-68,163)/68,163
scale: percent
2019
2018
€m
€m
Included within non-current assets:
Equity securities1
48
47
Debt securities2
822
3,157
870
3,204

text: 13. Other investments
text: The Group holds a number of other listed and unlisted investments, mainly comprising managed funds, loan notes, deposits and government bonds.
text: Accounting policies
text: Other investments comprising debt and equity instruments are recognised and derecognised on a trade date where a purchase or sale of an investment is under a contract whose terms require delivery of the investment within the timeframe established by the market concerned, and are initially measured at fair value, including transaction costs.
text: Debt securities that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost using the effective interest method, less any impairment. Debt securities that do not meet the criteria for amortised cost are measured at fair value through profit and loss.
text: Equity securities are classified and measured at fair value through other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following derecognition of the investment. See note 1 “Basis of preparation” for previous measurement categories applicable to the comparative balances at 31 March 2018
text: Debt securities include loan notes of US$nil (2018: US$2.5 billion (€2.0 billion) issued by Verizon Communications Inc. as part of the Group’s disposal of its interest in Verizon Wireless all of which is recorded within non-current assets and €0.8 billion (2018: €0.9 billion) issued by VodafoneZiggo Holding B.V.
text: 1  Items are measured at fair value and the valuation basis is level 2 classification, which comprises items where fair value is determined from inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.
text: 2  Items are measured at amortised cost and the carrying amount approximates fair value.

Questions:
question: What type of non-current investments are shown in the table?
answer: Equity securities
Debt securities
question: How much is the 2019 equity securities ?
answer: 48
scale: million
question: How much is the 2018 debt securities?
answer: 3,157
scale: million
question: What is the average equity securities?
answer: 47.5
derivation: (48+47)/2
scale: million
question: What is the average debt securities?
answer: 1989.5
derivation: (822+3,157)/2
scale: million
question: What is the difference between average equity securities and average debt securities ?
answer: 1942
derivation: [(822+3,157)/2] - [(48+47)/2]
scale: million
Percentage of Plan Assets at December
Asset Category
2019
2018
Cash and cash equivalents
1%
2%
Equity securities
24%
27%
Government debt securities
12%
3%
Corporate debt securities
16%
26%
Investments in funds(a)
21%
17%
Real estate
2%
3%
Other (mainly insurance assets – contracts and reserves)
24%
22%
Total
100%
100%

text: The Company’s pension plan asset allocation at December 31, 2019 and at December 31, 2018 is as follows:
text: As of December 31, 2019, investments in funds were composed of commingled and multi-strategy funds invested in diversified portfolios of corporate bonds (37%), government bonds (32%), equity (15%) and other instruments (16%).
text: As of December 31, 2018, investments in funds were composed approximately for two thirds of commingled funds mainly invested in corporate bonds (55%) and treasury bonds and notes (45%) and for one third of multi-strategy funds invested in broadly diversified portfolios of
corporate and government bonds, equity and derivative instruments.

Questions:
question: What were the investments composed of as of December 31, 2019?
answer: commingled and multi-strategy funds invested in diversified portfolios of corporate bonds (37%), government bonds (32%), equity (15%) and other instruments (16%).
question: What was the percentage of investment in corporate bonds as of December 31, 2018?
answer: 55%
question: What was the percentage of investment in treasury bonds and notes in 2018?
answer: 45%
question: What was the average investment in cash and cash equivalents?
answer: 1.5
derivation: (2% + 1%) / 2
scale: percent
question: What was the increase / (decrease) in the investment in Equity Securities from 2018 to 2019?
answer: -3
derivation: 24% - 27%
scale: percent
question: What was the increase / (decrease) in the Real estate from 2018 to 2019?
answer: -1
derivation: 2% - 3%
scale: percent
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Total segment adjusted EBITDA
$15,987
16,647
12,560
Depreciation and amortization
(4,829)
(5,120)
(3,936)
Goodwill impairment
(6,506)
(2,726)
—
Other operating expenses
(7,216)
(8,045)
(6,504)
Share-based compensation
(162)
(186)
(111)
Operating (loss) income
(2,726)
570
2,009
Total other expense, net
(2,040)
(2,133)
(1,469)
(Loss) income before income taxes
(4,766)
(1,563)
540
Income tax expense (benefit)
503
170
(849)
Net (loss) income
$(5,269)
(1,733)
1,389

text: The following table reconciles total segment adjusted EBITDA to net (loss) income for the years ended December 31, 2019, 2018 and 2017:
text: We do not have any single customer that provides more than 10% of our consolidated total operating revenue.
text: The assets we hold outside of the U.S. represent less than 10% of our total assets. Revenue from sources outside of the U.S. is responsible for less than 10% of our total operating revenue.

Questions:
question: What is the Depreciation and amortization for 2019?
answer: (4,829)
scale: million
question: What is the total segment adjusted EBITDA in 2019?
answer: $15,987
scale: million
question: What years does the table reconcile total segment adjusted EBITDA to net (loss) income for?
answer: 2019
2018
2017
question: Which year has the largest total segment adjusted EBITDA?
answer: 2018
derivation: 16,647>15,987>12,560
question: What is the sum of income tax expense (benefit) in 2018 and 2019?
answer: 673
derivation: 503+170
scale: million
question: What is the percentage change in income tax expense (benefit) in 2019 from 2018?
answer: 195.88
derivation: (503-170)/170
scale: percent
Performance rights issued and outstanding at 30 June 2019
Grant Date
Vesting Date1
Fair Value per Right $
Rights Granted
No. of Rights at 30/6/2019
2 Jul 2017
31 Aug 2020
3.815
355,316
355,316
2 Jul 2018
31 Aug 2021
3.01
530,652
530,652
Total
885,968
885,968

text: b. Employee Performance Rights Plan
text: The Employee Performance Rights Plan (the Rights Plan) was approved by shareholders at the Company’s AGM on 23 November 2017. Under the Rights Plan, awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
text: Performance rights issued under the Employee Performance Rights Plan are valued on the same basis as those issued to KMP, which is described in Note 16(d).
text: 1. The vesting date for rights granted on 2 July 2017 and 2 July 2018 is the date on which the Board notifies the executive that the rights have vested, after the outcomes for the measurement period have been determined and satisfaction of performance conditions have been assessed. This is likely to be 31 August 2020 and 31 August 2021 respectively.
text: No performance rights vested or lapsed during the financial year. The number of performance rights issued and outstanding at 30 June 2018 was 355,316, consisting solely of the performance rights granted on 2 July 2017.
text: The weighted average contractual life of outstanding performance rights at the end of the financial year is 1.77 years (2018: 2.17 years).

Questions:
question: What is the Employee Performance Rights Plan?
answer: awards are made to eligible executives and other management personnel who have an impact on the Group’s performance. Rights Plan awards are granted in the form of performance rights over shares, which vest over a period of three years subject to meeting performance measures and continuous employment with the Company. Each performance right is to subscribe for one ordinary share upon vesting and, when issued, the shares will rank equally with other shares.
question: What was the total number of rights granted?
answer: 885,968
question: How many performance rights were issued and outstanding at 30 June 2018?
answer: 355,316
question: What was the change in total fair value for rights granted on 2 July 2017 to 2 July 2018?
answer: 241731.98
derivation: (3.01 * 530,652) - (3.815 * 355,316) 
question: What was the percentage change in number of rights granted?
answer: 49.35
derivation: (530,652 - 355,316) / 355,316 
scale: percent
question: What was the total fair value for all rights granted?
answer: 2952793.06
derivation: (3.815 * 355,316) + (3.01 * 530,652)
Number of Shares
Weighted Average Exercise Price per Share
Outstanding at March 31, 2016
913,508
$33.00
Exercised
(437,906)
34.34
Forfeited or expired
(42,485)
34.26
Outstanding at March 31, 2017
433,117
31.51
Exercised
(131,666)
31.75
Forfeited or expired
(17,111)
34.73
Outstanding at March 31, 2018
284,340
31.21
Assumed upon acquisition
141,751
25.86
Exercised
(140,118)
27.67
Forfeited or expired
(4,091)
39.62
Outstanding at March 31, 2019
281,882
$30.16

text: Stock option and stock appreciation right (SAR) activity under the Company's stock incentive plans in the three years ended March 31, 2019 is set forth below:
text: The total intrinsic value of options and SARs exercised during the years ended March 31, 2019, 2018 and 2017 was $8.3 million, $7.4 million and $9.6 million, respectively. This intrinsic value represents the difference between the fair market value of the Company's common stock on the date of exercise and the exercise price of each equity award.
text: The aggregate intrinsic value of options and SARs outstanding at March 31, 2019 was $14.9 million. The aggregate intrinsic value of options and SARS exercisable at March 31, 2019 was $14.8 million. The aggregate intrinsic values were calculated based on the closing price of the Company's common stock of $82.96 per share on March 29, 2019.
text: As of March 31, 2019 and March 31, 2018, the number of option and SAR shares exercisable was 278,591 and 224,022, respectively, and the weighted average exercise price per share was $30.03 and $29.96, respectively.
text: There were no stock options granted in the years ended March 31, 2019, 2018 and 2017

Questions:
question: What was the total intrinsic value of options and SARs exercised during the years ended March 31, 2019?
answer: 8.3
scale: million
question: What was the number of option and SAR shares exercisable in 2019?
answer: 278,591
question: Which years does the table provide the number of outstanding shares for?
answer: 2016
2017
2018
2019
question: How many years did the outstanding number of shares exceed 500,000?
answer: 1
derivation: 2016
question: What was the change in the Weighted Average Exercise Price per Share for outstanding shares between 2017 and 2018?
answer: -0.3
derivation: 31.21-31.51
question: What was the percentage change in the number of outstanding shares between 2018 and 2019?
answer: -0.86
derivation: (281,882-284,340)/284,340
scale: percent
As of
2019
2018
Deferred tax assets
Net operating loss and tax credit carryforwards
$1,045
$1,417
Accrued salaries, wages, and benefits
122
163
Property, plant, and equipment
80
—
Other
110
115
Gross deferred tax assets
1,357
1,695
Less valuation allowance
(277)
(228)
Deferred tax assets, net of valuation allowance
1,080
1,467
Deferred tax liabilities
Product and process technology
(138)
(62)
Property, plant, and equipment
—
(173)
Other
(109)
(213)
Deferred tax liabilities
(247)
(448)
Net deferred tax assets
$833
$1,019
Reported as
Deferred tax assets
$837
$1,022
Deferred tax liabilities (included in other noncurrent liabilities)
(4)
(3)
Net deferred tax assets
$833
$1,019

text: Deferred income taxes reflect the net tax effects of temporary differences between the bases of assets and liabilities for financial reporting and income tax purposes as well as carryforwards. Deferred tax assets and liabilities consist of the following:
text: We assess positive and negative evidence for each jurisdiction to determine whether it is more likely than not that existing deferred tax assets will be realized. As of August 29, 2019, and August 30, 2018, we had a valuation allowance of $277 million and $228 million, respectively, against our net deferred tax assets, primarily related to net operating loss carryforwards in Japan. Changes in 2019 in the valuation allowance were due to adjustments based on management's assessment of tax credits and net operating losses that are more likely than not to be realized.

Questions:
question: What do the deferred income taxes reflect?
answer: the net tax effects of temporary differences between the bases of assets and liabilities for financial reporting and income tax purposes as well as carryforwards
question: What caused the change in valuation allowance in 2019?
answer: adjustments based on management's assessment of tax credits and net operating losses that are more likely than not to be realized
question: What is the amount of net deferred tax assets in 2018?
answer: $1,019
scale: million
question: What is the percentage change in the amount of net deferred tax assets from 2018 to 2019?
answer: -18.25
derivation: ($833-$1,019)/1,019 
scale: percent
question: What is the difference between the amount of gross deferred tax assets in 2018 and 2019?
answer: 338
derivation: 1,695-1,357 
scale: million
question: What is the ratio of the amount of net deferred tax liabilities in 2018 over 2019?
answer: 1.81
derivation: -448/-247
Year Ended December 31,
2019
2018
2017
2016
2015
(In thousands, except per share data)
Revenues
$111,412
$111,322
$106,524
$114,263
$123,961
Income from operations
9,464
8,238
4,545
10,186
3,820
Income from continuing operations, net of taxes
4,155
4,661
1,592
6,007
8,523
Income from discontinued operations, net of taxes
—
—
1,938
624
2,341
Net income
$4,155
$4,661
$3,530
$6,631
$10,864
Income per share—basic:
Continuing operations
$0.35
$0.38
$0.12
$0.43
$0.58
Discontinued operations
—
—
0.15
0.04
0.16
Net income per share
$0.35
$0.38
$0.27
$0.47
$0.74
Income per share—diluted:
Continuing operations
$0.35
$0.37
$0.12
$0.43
$0.58
Discontinued operations
—
—
0.15
0.04
0.16
Net income per share
$0.35
$0.37
$0.27
$0.47
$0.74
Shares used in per share calculation from continuing operations —basic
11,809
12,323
12,882
13,997
14,722
Shares used in per share calculation from discontinued operations —basic
11,809
12,323
12,882
13,997
14,722
Shares used in per share calculation from continuing operations—diluted
12,035
12,510
12,894
13,997
14,722
Shares used in per share calculation from discontinuing operations—diluted
12,035
12,510
12,894
13,997
14,722

text: Item 6. Selected Consolidated Financial Data
text: The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
text: Consolidated Statement of Operations Data:

Questions:
question: What are the values of revenue for years ended December 31, 2019 to 2015 respectively?
answer: $111,412
$111,322
$106,524
$114,263
$123,961
scale: thousand
question: What are the values of income from operations for years ended December 31, 2019 to 2015 respectively?
answer: 9,464
8,238
4,545
10,186
3,820
scale: thousand
question: What does the table show?
answer: selected consolidated financial data as of and for the five-year period ended December 31, 2019
question: What is the difference in revenue amount between 2019 and 2018?
answer: 90
derivation: 111,412 - 111,322 
scale: thousand
question: What is the average net income per share for basic shares from 2015 to 2019?
answer: 0.44
derivation: (0.35+0.38+0.27+0.47+0.74)/5
question: What is the percentage change of income from operations between 2018 to 2019?
answer: 14.88
derivation: (9,464-8,238)/8,238
scale: percent
Name
Age
Position (s)
Garo H. Armen
67
Executive Chairman of the Board of Directors
Alexander K. Arrow
49
Chief Financial Officer
Robert B. Stein
69
Director
Khalil Barrage
55
Director
Brian J. Corvese
62
Director
Josh Silverman
49
Director

text: Item 10. Directors, Executive Officers and Corporate Governance.
text: Executive Officers and Directors
text: The following sets forth certain information with respect to our executive officers and directors..
text: Garo H. Armen, PhD, Executive Chairman, is one of our founders and joined us in September 2004. Garo H. Armen is Chairman and Chief Executive Officer of Agenus
Inc., a biotechnology company he co-founded in 1994. From mid-2002 through 2004, he also served as Chairman of the Board of the biopharmaceutical company Elan
Corporation, plc, which he successfully restructured. Prior to Agenus Inc., Dr. Armen established Armen Partners, a money management firm specializing in biotechnology and
pharmaceutical companies and was the architect of the widely publicized creation of the Immunex Lederle oncology business in 1993. Earlier, he was a senior vice president of
research at Dean Witter Reynolds, having begun his career on Wall Street as an analyst and investment banker at EF Hutton. In 2002, Dr. Armen founded the Children of
Armenia Fund, a nonprofit organization dedicated to significantly rebuilding and revitalizing impoverished rural Armenian towns to provide immediate and sustainable benefits
to children and youth. He received the Ellis Island Medal of Honor in 2004 for his humanitarian efforts, and received the Sabin Humanitarian Award from the Sabin Vaccine
Institute in 2006 for his achievements in biotechnology and progressing medical research. Dr. Armen was also the Ernst & Young 2002 New York City Biotechnology
Entrepreneur of the Year, and received a Wings of Hope Award in 2005 from The Melanoma Research Foundation for his ongoing commitment to the melanoma community. Dr.
Armen received a PhD in physical chemistry from the Graduate Center, City University of New York, after which he worked as a research fellow at Brookhaven National
Laboratories in Long Island, NY. Dr. Armen brings to our Board a deep historical and practical knowledge of the business of the Company and its technologies, as well as
years of expertise in the financial and biopharmaceutical arenas.

Questions:
question: Who is the Executive chairman of the Board of Directors?
answer: Garo H. Armen
question: Who is the Chief Financial Officer of the company?
answer: Alexander K. Arrow
question: When did the Executive Chairman join the company?
answer: September 2004
question: How many directors are there in the company?
answer: 4
derivation: Robert B. Stein ## Khalil Barrage ## Brian J. Corvese ## Josh Silverman
question: What is the average age of the directors in the company?
answer: 58.75
derivation: (69 + 55 + 62 + 49)/4 
question: Who is the oldest director within the company's Board of Directors?
answer: Robert B. Stein
derivation: Obtained from the table