next-tat/TAT-QA huggingface dataset:
2019
2018
$ million
$ million
Neither impaired nor past due
115.3
99.8
Past due but not impaired:
– Less than 30 days overdue
8.6
16.8
– 30 to 60 days
3.6
3.2
– Over 60 days
1.2
3.6
Trade receivables
128.7
123.4

text: 30. Financial instruments and financial risk management continued
text: b) Credit risk continued
text: The composition of trade receivables at 31 December is as follows:
text: The Group closely monitors amounts due from customers and performs activities such as credit checks and reviews of payment history and has put in place appropriate credit approval limits. Based on these procedures, management assessed the quality of those receivables that are past due but not impaired as low risk.
text: The receivables’ provision is based on expected credit losses. The movement on the provision during the year is given in note 20. The value of impaired trade receivables is $1.4 million (2018 $0.9 million). For all other financial assets, the maximum exposure to credit risk is represented by the carrying amount.

Questions:
question: What activities does the Group perform when it closely monitors amounts due from customers?
answer: performs activities such as credit checks and reviews of payment history and has put in place appropriate credit approval limits
question: What is the receivables' provision based on?
answer: expected credit losses
question: What are the composition of trade receivables which are past due but not impaired?
answer: Less than 30 days overdue
30 to 60 days
Over 60 days
question: In which year was the amount of trade receivables larger?
answer: 2019
derivation: 128.7>123.4
question: What was the change in trade receivables?
answer: 5.3
derivation: 128.7-123.4
scale: million
question: What was the percentage change in trade receivables?
answer: 4.29
derivation: (128.7-123.4)/123.4
scale: percent
CHAIR
MEMBER
F19 FEE
F20 FEE
F19 FEE
F20 FEE
BOARD AND COMMITTEE FEES ($)
INCL. SUPER
INCL. SUPER
INCL. SUPER
INCL. SUPER
Board
$790,531
$790,531
$254,990
$254,990
Audit, Risk Management and Compliance Committee
$65,000
$65,000
$32,500
$32,500
People Performance Committee
$54,525
$65,000
$27,265
$32,500
Sustainability Committee
$45,000
$65,000
$22,500
$32,500
Nomination Committee
Nil
Nil
Nil
Nil

text: Non‐executive Director fees are paid from an aggregate annual fee pool of $4,000,000, as approved by shareholders at the AGM on 18 November 2010. Total board and committee fees paid during F19 were $2,859,903 (refer to section 5.1).
text: Non‐executive Directors do not receive variable pay and no Directors’ fees are paid to Executive Directors.
text: In recognition of the equal importance and workload of all of the Board’s Committees, the Board reviewed Non‐executive Director fees and determined to increase Chair and Member fees for the People Performance Committee and Sustainability Committee as detailed in the table below, effective 1 July 2019. The table below provides a summary of F19 and F20 Board and Committee fees:

Questions:
question: What was the total board and committee fees paid during F19?
answer: $2,859,903
question: What is the F19 fee for a member of the People Performance Committee?
answer: $27,265
question: What is the value of the aggregate annual fee pool used to pay non-executive Director fees?
answer: $4,000,000
question: What is the percentage increase for the fees paid to the Chair of Sustainability Committee between F19 and F20?
answer: 44.44
derivation: (65,000 - 45,000)/ 45,000 
scale: percent
question: What is the nominal difference for the fees paid in F19 and F20 to a member in the board?
answer: 0
derivation: 254,990 - 254,990 
question: What is the difference between the fees paid to a member in the board compared to a member in the sustainability committee in F19?
answer: 232490
derivation: 254,990 - 22,500
Fiscal Year
(In millions)
2019
2018
Variance in Dollars
Interest expense
$(208)
$(256)
$48
Gain on divestiture
—
653
(653)
Interest income
42
24
18
Loss from equity interest
(101)
(26)
(75)
Foreign exchange loss
(18)
(28)
10
Other
13
21
(8)
Total other income (expense), net
$(272)
$388
$(660)

text: Non-operating income (expense), net
text: Non-operating income (expense), net, decreased primarily due to the absence of the fiscal 2018 $653 million gain on the divestiture of our WSS and PKI solutions. In addition, our loss from our equity interest received in connection with the divestiture of our WSS and PKI solutions increased $75 million, which was partially offset by a $48 million decrease in interest expense as a result of lower outstanding borrowings due to repayments.

Questions:
question: What does this table show?
answer: Non-operating income (expense), net
question: What was the primary reason for the decrease in Non-operating income (expense), net?
answer: the absence of the fiscal 2018 $653 million gain on the divestiture of our WSS and PKI solutions
question:  What was the Total other income (expense), net for fiscal year 2019? 
answer: (272)
scale: million
question: What was the percentage change in income from fiscal 2018 to fiscal 2019?
answer: -170.1
derivation: -660/388
scale: percent
question: What was the total other income (expense), net for both fiscal years?
answer: 116
derivation: -272+388
scale: million
question: What is the average Total other income (expense), net for fiscal 2019 and fiscal 2018?
answer: 58
derivation: (-272+388)/2
scale: million
December 31, 2019
December 31, 2018
Assets:
Operating lease liability
$878.5
$—
Net operating loss carryforwards
356.6
264.9
Accrued asset retirement obligations
174.9
165.7
Stock-based compensation
5.6
6.3
Unearned revenue
31.7
28.3
Unrealized loss on foreign currency
3.8
12.9
Other accruals and allowances
65.6
78.6
Items not currently deductible and other
26.1
26.2
Liabilities:
Depreciation and amortization
(1,040.3)
(757.0)
Right-of-use asset
(865.1)
—
Deferred rent
(79.7)
(36.9)
Other
—
(15.3)
Subtotal
(442.3)
(226.3)
Valuation allowance
(194.2)
(151.9)
Net deferred tax liabilities
$(636.5)
$(378.2)

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: The components of the net deferred tax asset and liability and related valuation allowance were as follows:
text: The Company provides valuation allowances if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Management assesses the available evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets.

Questions:
question: When does the company provide valuation allowances?
answer: if, based on the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.
question: What were the Net operating loss carryforwards in 2019?
answer: 356.6
scale: million
question: What was the Stock-based compensation in 2018?
answer: 6.3
scale: million
question: How many components of assets in 2018 were above $100 million?
answer: 2
derivation: Net operating loss carryforwards##Accrued asset retirement obligations
question: How many components of assets in 2019 were above $50 million?
answer: 4
derivation:  Operating lease liability ##Net operating loss carryforwards##Accrued asset retirement obligations##Other accruals and allowances
question: What was the percentage change in Net deferred tax liabilities between 2018 and 2019?
answer: 68.3
derivation: (-636.5-(-378.2))/-378.2
scale: percent
Years Ended December 31,
2019
2018
(in thousands)
Beginning balance
$4,400
$4,400
Transfers to developed technology from IPR&D
(4,400)
—
Ending balance
$—
$4,400

text: Indefinite-lived Intangible Assets
text: Indefinite-lived intangible assets consist entirely of acquired in-process research and development technology, or IPR&D. The following table sets forth the Company’s activities related to the indefinite-lived intangible assets:
text: The Company performs its annual assessment of indefinite-lived intangible assets on October 31 each year or more frequently if events or changes in circumstances indicate that the asset might be impaired utilizing a qualitative test as a precursor to the quantitative test comparing the fair value of the assets with their carrying amount. Based on the qualitative test, if it is more likely than not that indicators of impairment exists, the Company proceeds to perform a quantitative analysis. Based on the Company’s assessment as of October 31, 2019, no indicators of impairment were identified.
text: In the years ended December 31, 2019 and 2018, no IPR&D impairment losses were recorded. In the year ended December 31, 2017, the Company recognized impairment losses of $2.0 million related to the Company's abandonment of a single IPR&D project.

Questions:
question: When does the company perform its annual assessment?
answer: October 31
question: What was the impairment loss recognized by the company in 2017?
answer: $2.0 million
question: What were the Transfers to developed technology from IPR&D in 2019 and 2018 respectively?
answer: (4,400)
0
scale: thousand
question: What was the change in the Transfers to developed technology from IPR&D from 2018 to 2019?
answer: -4400
derivation: -4,400 - 0
scale: thousand
question: What is the average ending balance for 2018 and 2019?
answer: 2200
derivation: (0 + 4,400) / 2
scale: thousand
question: In which year was Transfers to developed technology from IPR&D negative?
answer: 2019
derivation: locate and analyze Transfers to developed technology from IPR&D in row 5
2019
2018
2017
Notes
€m
€m
€m
(Loss)/profit for the financial year
(7,644)
2,788
(6,079)
Loss from discontinued operations
7
3,535
1,969
4,107
(Loss)/profit for the financial year from continuing operations
(4,109)
4,757
(1,972)
Non-operating expense
7
32
1
Investment income
(433)
(685)
(474)
Financing costs
2,088
1,074
1,406
Income tax expense/(credit)
6
1,496
(879)
4,764
Operating (loss)/profit
(951)
4,299
3,725
Adjustments for:
Share-based payments and other non-cash charges
147
128
95
Depreciation and amortisation
10, 11
9,795
10,409
11,086
Loss on disposal of property, plant and equipment and intangible assets
3
33
36
22
Share of result of equity accounted associates and joint ventures
908
59
(47)
Impairment losses
4
3,525
–
–
Other expense/(income)
148
(213)
(1,052)
(Increase)/decrease in inventory
(131)
(26)
117
(Increase)/decrease in trade and other receivables
14
(31)
(1,118)
308
Increase/(decrease) in trade and other payables
15
739
286
(473)
Cash generated by operations
14,182
13,860
13,781
Net tax paid
(1,131)
(1,118)
(761)
Cash flows from discontinued operations
(71)
858
1,203
Net cash flow from operating activities
12,980
13,600
14,223

text: 18. Reconciliation of net cash flow from operating activities
text: The table below shows how our (loss)/profit for the year from continuing operations translates into cash flows generated from our operating activities.

Questions:
question: What does the table below show?
answer: how our (loss)/profit for the year from continuing operations translates into cash flows generated from our operating activities
question: How much is the 2019 net tax?
answer: 1,131
scale: million
question: How much is the 2018 net tax paid?
answer: 1,118
scale: million
question: What is the average net cash flow from operating activities between 2018 and 2019?
answer: 13290
derivation: (12,980+13,600)/2
scale: million
question: What is the average net cash flow from operating activities between 2017 and 2018?
answer: 13911.5
derivation: (13,600+14,223)/2
scale: million
question: What is the change of average net cash flow from operating activities between 2017-2018 and 2018-2019?
answer: -621.5
derivation: [(12,980+13,600)/2] - [(13,600+14,223)/2]
scale: million
Year Ended December 31, 2018
Reported Balances
Impact of ASC 606
ASC 605 Historical Adjusted Balances
(Dollars in millions, except per share amounts and shares in thousands)
Operating revenue
$23,443
39
23,482
Cost of services and products (exclusive of depreciation and amortization)
10,862
22
10,884
Selling,general and administrative
4,165
71
4,236
Interest expense
2,177
(9)
2,168
Income tax expense
170
(12)
158
Net loss
(1,733)
(33)
(1,766)
BASIC AND DILUTED LOSS PER COMMON SHARE
BASIC
$(1.63)
(0.03)
(1.66)
DILUTED
$(1.63)
(0.03)
(1.66)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC
1,065,866
-
1,065,866
DILUTED
1,065,866
-
1,065,866

text: (5) Revenue Recognition
text: The following tables present our reported results under ASC 606 and a reconciliation to results using the historical accounting method:

Questions:
question: The table presents the reported results including the impact of what?
answer: ASC 606
question: What method is used for the reconciliation of results?
answer: historical accounting method
question: What is the Reported Balances operating revenue?
answer: $23,443
scale: million
question: How many types of weighted-average common shares outstanding are there?
answer: 2
derivation: Basic##Diluted
question: What is the sum of interest expense and income tax expense under the ASC 605 Historical Adjusted Balances?
answer: 2326
derivation: 2,168+158
scale: million
question: What is the average income tax expense under reported balances and ASC 605 Historical Adjusted Balances?
answer: 164
derivation: (170+158)/2
scale: million
Payments Due by Period
Total
Less Than 1 Year
2-3 Years
4-5 Years
More Than 5 Years
Operating lease obligations
$23,673
$9,008
$10,907
$2,827
$931
Purchase obligations
20,520
16,748
3,669
103
—
Total
$44,193
$25,756
$14,576
$2,930
$931

text: Summary Disclosures about Contractual Obligations and Commercial Commitments
text: Our material capital commitments consist of obligations under facilities and operating leases. Some of these leases have free or escalating rent payment provisions. We recognize rent expense under leases on a straight-line basis. We anticipate that we will experience an increase in our capital expenditures and lease commitments as a result of our anticipated growth in operations, infrastructure, personnel and resources devoted to building our brand name.
text: The following table summarizes our obligations as of March 31, 2019 (dollars in thousands):
text: We generally do not enter into binding purchase obligations. The purchase obligations above relate primarily to marketing and IT services. The contractual obligations table above excludes unrecognized tax benefits, plus related interest and penalties totaling $1.1 million because we cannot reasonably estimate in which future periods these amounts will ultimately be settled.
text: We have certain software royalty commitments associated with the shipment and licensing of certain products. Royalty expense is generally based on a fixed cost per unit shipped or a fixed fee for unlimited units shipped over a designated period. Royalty expense, included in cost of software and products revenues was $12.3 million in fiscal 2019 and $4.5 million million in fiscal 2018.
text: We offer a 90-day limited product warranty for our software. To date, costs relating to this product warranty have not been material.

Questions:
question: What kinds of purchase obligations does the data refer to?
answer: primarily to marketing and IT services
question: How much was the royalty expense in fiscal 2019 and fiscal 2018 respectively?
answer: $12.3 million
$4.5 million
scale: million
question: How long is the product warranty period for the company's software?
answer: 90-day
question: What is the amount of purchase obligations due in the next 3 years?
answer: 20417
derivation: 16,748+3,669
scale: thousand
question: What percentage of operating lease obligations are due in more than 4 years?
answer: 0.16
derivation: (931+2,827)/23,673
scale: percent
question: How much less operating lease obligations than purchase obligations does the company have due in less than 1 year?
answer: 7740
derivation: 16,748-9,008
scale: thousand
Number of Shares
Weighted Average Exercise Price ($)
Weighted Average Remaining Contractual Term (Years)
Aggregate Intrinsic Value of In-the- Money Options ($)
Outstanding, December 31, 2018
4,864,836
$17.76
Exercised
-854,524
15.78
Forfeited
-3,496
17.89
Outstanding, December 31, 2019
4,006,816
$18.18
3.71
$78,949,941
Exercisable, December 31, 2019
3,462,664
$17.86
3.70
$69,349,255

text: Stock Options
text: Stock options granted pursuant to the 2016 Incentive Plan are granted at an exercise price not less than the market value per share of the Company’s common stock on the date of grant. Under the 2016 Incentive Plan, the term of the outstanding options may not exceed ten years nor be less than one year. Vesting of options is determined by the compensation committee of the board and the administrator of the 2016 Incentive Plan and can vary based upon the individual award agreements. In addition, outstanding options do not have dividend equivalent rights associated with them under the 2016 Incentive Plan.
text: A summary of stock option activity is as follows:
text: The weighted average grant date fair value of stock options granted during the years ended December 31, 2018 and 2017, was $7.03 and $6.24, respectively. The Company did not grant stock options during the year ended December 31, 2019. The total intrinsic value of stock options exercised during the years ended December 31, 2019, 2018, and 2017, was $16.0 million, $15.8 million, and $13.4 million, respectively.

Questions:
question: What were the number of shares Exercised in 2018?
answer: 854,524
question: What was the weighted average grant date fair value of stock options granted during the years ended December 31, 2018?
answer: $7.03
question: What was the weighted average grant date fair value of stock options granted during the years ended December 31, 2017?
answer: $6.24
question: What is the difference in the Weighted Average Exercise Price between Exercised and Forfeited stock options?
answer: 2.11
derivation: 17.89-15.78
question: What is the change in the number of shares between outstanding and exercisable stock options as of December 31, 2019?
answer: 544152
derivation: 4,006,816-3,462,664
question: What is the difference in the Weighted Average Exercise Price between Exercised and Outstanding stock options in 2018?
answer: 1.98
derivation: $17.76-15.78
Year Ended December 31,
2019
2018
2017
(in thousands, except per share data)   
Net income   
$ 85,762
$ 104,690
$ 116,481
Earnings per share：
Basic   
$ 1.33
$ 1.58
$ 1.68
Effect of CESs     
(0.01 )   
-
-
Diluted   
$ 1.32
$ 1.58
$ 1.68
Weighted average number of shares:
Basic     
64,397
66,201
69,175
Effect of CESs     
706
233
249
Diluted     
65,103
66,434
69,424

text: Basic and Diluted Net Income Per Share
Basic net income per share is computed using net income divided by the weighted average number of shares of common stock
outstanding (“Weighted Shares”) for the period presented.
text: Diluted net income per share is computed using net income divided by Weighted Shares and the treasury stock method effect of common equivalent shares (“CESs”) outstanding for each period presented. In the following table, we present a reconciliation of earnings per share and the shares used in the computation of earnings per share for the years ended December 31, 2019, 2018 and 2017 (in thousands, except per share data):
common equivalent shares (“CESs”) outstanding for each period presented. In the following table, we present a reconciliation of
earnings per share and the shares used in the computation of earnings per share for the years ended December 31, 2019, 2018 and
2017 (in thousands, except per share data):
text: The number of anti-dilutive CESs in 2019, 2018 and 2017 was immaterial. See Note 2 for further information on those securities.

Questions:
question: What is the net income of 2019?
answer: 85,762
scale: thousand
question: What is the basic number of shares in 2017?
answer: 69,175
question: What is the diluted earning per share for 2018?
answer: 1.58
question: What is change for basic earning per share between 2019 and 2018?
answer: 0.25
derivation: 1.58-1.33
question: What is the change in number of basic shares between 2017 and 2018?
answer: 2974
derivation: 69,175-66,201
question: What is the change in net income between 2019 and 2018?
answer: 18928
derivation: 104,690-85,762
Contractual obligations by period as of June 30, 2019
Less than 1 year
1-3 years
3-5 years
More than 5 years
TOTAL
Operating lease obligations
$15,559
$25,399
$19,004
$11,671
$71,633
Purchase obligations
62,637
86,875
107,188
336,774
593,474
Total
$78,196
$112,274
$126,192
$348,445
$665,107

text: OFF-BALANCE SHEET ARRANGEMENTS AND CONTRACTUAL OBLIGATIONS
text: At June 30, 2019, the Company’s total off-balance sheet contractual obligations were $665,107. This balance consists of $71,633 of long-term operating leases for various facilities and equipment which expire from 2020 to 2030 and $593,474 of purchase commitments. In fiscal 2017, JHA entered a strategic services agreement with First Data® and PSCU® to provide full-service debit and credit card processing on a single platform to all existing core bank and credit union customers, as well as expand its card processing platform to financial institutions outside our core customer base. This agreement includes a purchase commitment of $555,754 over the remaining term of the contract. The remainder of the purchase commitments relate mainly to open purchase orders. The contractual obligations table below excludes $12,009 of liabilities for uncertain tax positions as we are unable to reasonably estimate the ultimate amount or timing of settlement.
text: The operating lease obligations included on this table will be recorded on the balance sheet beginning in fiscal 2020 due to the Company’s adoption of ASU No. 2016-02, issued by the FASB in February 2016 and effective for the Company on July 1, 2019.

Questions:
question: What are the 2 financial items shown in the table?
answer: Operating lease obligations
Purchase obligations
question: What is the total operating lease obligations?
answer: $71,633
question: What is the total purchase obligations?
answer: 593,474
question: Between total operating lease obligations and total purchase obligations, which is higher?
answer: Purchase obligations
derivation: 593,474>71,633
question: What percentage of total contractual obligations is the total operating lease obligations?
answer: 10.77
derivation: $71,633/$665,107
scale: percent
question: What percentage of total contractual obligations is the total purchase obligations?
answer: 89.23
derivation: 593,474/665,107
scale: percent