next-tat/TAT-QA huggingface dataset:
30 June 2019
30 June 2018
$'000
$'000
Rights and licences
13
13
Internally generated software
7,381
6,385
Software under development
16,284
6,509
Total intangible assets
23,678
12,907

text: 11 Intangible assets
text: (a) Intangible assets
text: RIGHTS AND LICENCES
text: Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
text: Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
text: INTERNALLY GENERATED SOFTWARE
text: Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
text: SOFTWARE UNDER DEVELOPMENT
text: Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
text: Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.

Questions:
question: What does costs capitalised include?
answer: external direct costs of materials and service
employee costs
question: What was the total intangible assets in 2019?
answer: 23,678
scale: thousand
question: What was the value of Rights and licences in 2019 and 2018 respectively?
answer: 13
13
scale: thousand
question: What was the percentage change in internally generated software between 2018 and 2019?
answer: 15.6
derivation: (7,381 - 6,385) / 6,385 
scale: percent
question: What was the percentage change in software under development between 2018 and 2019?
answer: 150.18
derivation: (16,284 - 6,509) / 6,509 
scale: percent
question: What was the percentage change in rights and licences between 2018 and 2019?
answer: 0
derivation: (13 - 13) / 13 
scale: percent
Number of Shares
Weighted- Average Grant Date Fair Value
Unvested shares at December 31, 2018
4,117
$41.94
Granted
1,589
55.69
Forfeited
(510)
45.72
Vested
(1,440)
40.61
Unvested shares at December 31, 2019
3,756
$47.76

text: Restricted Stock Units
text: RSU activity is summarized as follows (shares in thousands):
text: The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2019, 2018, and 2017 was $55.69, $46.17, and $37.99, respectively. The total fair value of RSUs vested as of the vesting dates during the years ended December 31, 2019, 2018, and 2017 was $58.4 million, $49.9 million, and $37.2 million, respectively.
text: Unrecognized compensation expense related to unvested RSUs was $127.2 million at December 31, 2019, which is expected to be recognized over a weighted-average period of 2.6 years.

Questions:
question: What was the weighted average grant date fair value of RSUs during 2019?
answer: $55.69
question: What was the number of granted shares?
answer: 1,589
scale: thousand
question: What was the unrecognized compensation expense related to unvested RSUs in 2019?
answer: $127.2 million
question: What is the change in number of unvested shares between 2018 and 2019?
answer: -361
derivation: (3,756-4,117)
scale: thousand
question: What is the difference in weighted-average grant date fair value between granted and forfeited shares?
answer: 9.97
derivation: (55.69-45.72)
question: What is the difference in weighted-average grant date fair value for unvested shares in 2018 and vested shares?
answer: 1.33
derivation: (41.94-40.61)
Notes
2019
2018
2017
At 31 March Notes
£m
£m
£m
Derivative financial assets
1,592
1,509
2,246
Investments
23
3,268
3,075
1,564
Trade and other receivables a
17
1,766
2,518
2,729
Contract assets
6
1,602
–
–
Cash and cash equivalents
24
1,666
528
528
9,894
7,630
7,067

text: Exposures The maximum credit risk exposure of the group’s financial assets at the balance sheet date is as follows:
text: The carrying amount excludes £445m (2017/18: £317m, 2016/17: £360m) of non-current trade and other receivables which relate to non-financial assets, and £1,456m (2017/18: £1,496m, 2016/17: £1,106m) of prepayments, deferred contract costs and other receivables.

Questions:
question: What amount of non-current trade and other receivables was excluded from the carrying amount in 2019?
answer: £445m
question: What was the Derivative financial assets in 2019, 2018 and 2017?
answer: 1,592
1,509
2,246
scale: million
question: What is theCash and cash equivalents for 2017, 2018 and 2019 respectively?
answer: 528
528
1,666
scale: million
question: What is the change in the Derivative financial assets from 2018 to 2019?
answer: 83
derivation: 1,592 - 1,509
scale: million
question: What is the average investments for 2017 to 2019?
answer: 2635.67
derivation: (3,268 + 3,075 + 1,564) / 3
scale: million
question: In which year(s) was trade and other receivables less than 2,000 million?
answer: 2019
derivation: locate and analyze trade and other receivables in row 5
FY 2019
FY 2018
S$ million
S$ million
Value added from:
Operating revenue
17,372
17,268
Less: Purchases of goods and services
(10,307)
(9,716)
7,065
7,552
Other income
225
259
Interest and investment income (net)
38
45
Share of results of associates (post-tax)
1,563
1,804
Exceptional items (1)
68
1,895
1,894
4,003
Total value added
8,959
11,555
Distribution of total value added
To employees in wages, salaries and benefits
2,597
2,760
To government in income and other taxes
675
703
To providers of capital on:
- Interest on borrowings
393
390
- Dividends to shareholders
2,857
3,346
Total distribution
6,522
7,199
Retained in business
Depreciation and amortisation
2,222
2,250
Retained profits
238
2,127
Non-controlling interests
(23)
(21)
2,437
4,356
Total value added
8,959
11,555
Average Number of employees
24,071
25,614

text: Group Value Added Statements
text: Note:
(1) FY 2018 included the gain on disposal of economic interest in NetLink Trust of S$2.03 billion.

Questions:
question: What was included in the exceptional items in FY2018?
answer: FY 2018 included the gain on disposal of economic interest in NetLink Trust of S$2.03 billion.
question: What was the value of retained profits in FY 2018?
answer: 2,127
scale: million
question: What are the 2 components for providers of capital?
answer: Interest on borrowings
Dividends to shareholders
question: Which year was there a higher average number of employees?
answer: 2018
derivation: 25,614 > 24,071
question: Which year had a higher total value added figure?
answer: 2018
derivation: 11,555 > 8,959
question: How many components are there under the section "retained in business"?
answer: 3
derivation: Depreciation and amortisation##Retained profits##Non-controlling interests
Year Ended December 31,
2019
2018
2017
(In millions)
Operating income
$1,203
$1,400
$1,005
As percentage of net revenues
12.6%
14.5%
12.0%

text: Operating income in 2019 was $1,203 million, decreasing by $197 million compared to 2018, reflecting normal price pressure, increased unsaturation charges and higher R&D spending, partially offset by higher level of grants and favorable currency effects, net of hedging.
text: Operating income in 2018 was $1,400 million, improved by $395 million compared to 2017, reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.

Questions:
question: What was the Operating income in 2019?
answer: $1,203 million
question: How much did the operating income decrease in 2019 as compared to 2018?
answer: $197 million
question: What did the improved operating income in 2018 indicate?
answer: reflecting higher volumes, improved manufacturing efficiencies and product mix and lower restructuring charges, partially offset by unfavorable currency effects, net of hedging, normal price pressure and higher operating expenses.
question: What is the average Operating income?
answer: 1202.67
derivation: (1,203+1,400+1,005) / 3
scale: million
question: What is the average operating income as percentage of net revenues?
answer: 13.03
derivation: (12.6+14.5+12.0) / 3
scale: percent
question: What is the increase/ (decrease) in Operating income from 2017 to 2019?
answer: 198
derivation: 1,203-1,005
scale: million
As of December 31,
2014
2015
2016
2017
2018
2019
CSG Systems International, Inc.
$100.00
$146.72
$200.85
$185.42
$137.31
$227.96
Russell 2000 Index
100.00
95.59
115.95
132.94
118.30
148.49
Data Preparation and Processing Services
100.00
110.52
129.67
159.46
174.32
245.10

text: Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
text: Our common stock is listed on NASDAQ under the symbol ‘‘CSGS’’. On January 31, 2020, the number of holders of record of common stock was 126.
text: Stock Price Performance
text: The following graph compares the cumulative total stockholder return on our common stock, the Russell 2000 Index, and our Standard Industrial Classification (“SIC”) Code Index: Data Preparation and Processing Services during the indicated five-year period. The graph assumes that $100 was invested on December 31, 2014, in our common stock and in each of the two indexes, and that all dividends, if any, were reinvested.

Questions:
question: How many common stock shareholders does the company have on January 31, 2020?
answer: 126
question: What symbol is the company's common stock listed under on NASDAQ?
answer: CSGS
question: As of December 2019, which is the best performing stock?
answer: Data Preparation and Processing Services
question: Which stock enjoyed year on year growth between 2014 to 2019?
answer: Data Preparation and Processing Services
question: Between CSG Systems International, Inc and Russell 2000 Index, which performed better in the year 2015?
answer: CSG Systems International, Inc
derivation: 146.72 > 95.59
question: What is the cumulative total stockholder return of Russell 2000 Index as of 31 December, 2018?
answer: 118.30
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions, except for per share amounts)
Favorable impact
$95
$167
$185
Unfavorable impact
(52)
(62)
(82)
Net favorable impact to income before income taxes
$43
$105
$103
Impact on diluted EPS attributable to Leidos common stockholders
$0.23
$0.52
$0.41

text: Changes in Estimates on Contracts
text: Changes in estimates related to contracts accounted for using the cost-to-cost method of accounting are recognized in the period in which such changes are made for the inception-to-date effect of the changes, with the exception of contracts acquired through a business combination, where the adjustment is made for the period commencing from the date of acquisition.
text: Changes in estimates on contracts for the periods presented were as follows:
text: The impact on diluted EPS attributable to Leidos common stockholders is calculated using the Company's statutory tax rate.

Questions:
question: What was the Unfavorable impact in 2018?
answer: (62)
scale: million
question: What was the Favorable impact in 2020, 2018 and 2017 respectively?
answer: $95
$167
$185
scale: million
question: What was the Unfavorable impact in 2020?
answer: (52)
scale: million
question: In which period was Favorable impact more than 100 million?
answer: 2018
2017
derivation: locate and analyze Favorable impact in row 5
question: What is the average Unfavorable impact in 2018 and 2017?
answer: -72
derivation: -(62 + 82) / 2
scale: million
question: What is the change in the Net favorable impact to income before income taxes from 2018 to 2017?
answer: 2
derivation: 105 - 103
scale: million
Balance at Beginning of Year
Additions Charged to Costs and Expenses
Deductions (1)
Balance at End of Year
Allowance for doubtful accounts:
Fiscal 2019
$2.2
$—
$(0.2)
$2.0
Fiscal 2018
$2.1
$0.2
$(0.1)
$2.2
Fiscal 2017
$2.5
$0.2
$(0.6)
$2.1

text: A summary of additions and deductions related to the allowance for doubtful accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions):
text: (1) Deductions represent uncollectible accounts written off, net of recoveries.

Questions:
question: What do deductions represent?
answer: uncollectible accounts written off, net of recoveries
question: What were the deductions in 2018?
answer: (0.1)
scale: million
question: Which years does the table provide information for the additions and deductions related to the allowance for doubtful accounts?
answer: 2019
2018
2017
question: What was the change in the Balance at Beginning of Year between 2017 and 2018?
answer: -0.4
derivation: 2.1-2.5
scale: million
question: How many years did the balance at end of the year exceed $2 million?
answer: 3
derivation: 2019##2018##2017
question: What was the percentage change in the deductions between 2018 and 2019?
answer: 100
derivation: (-0.2-(-0.1))/-0.1
scale: percent
December 31, 2018
As Previously Reported
Adjustment
As Revised
Deferred commissions, current portion
$24,467
$1,064
$25,531
Total current assets
573,035
1,064
574,099
Deferred commissions, net of current portion
45,444
10,006
55,450
Total assets
807,156
11,070
818,226
Accrued expenses
68,331
1,734
70,065
Total current liabilities
400,423
1,734
402,157
Accumulated deficit
(529,962)
9,336
(520,626)
Total stockholders’ equity
55,907
9,336
65,243
Total liabilities and stockholders’ equity
807,156
11,070
818,226

text: Revision of Prior Period Financial Statements
text: During the preparation of the financial statements for the three months ended September 30, 2019, the Company identified a misstatement in previously issued financial statements. The misstatement related to an error in the measurement of the cumulative effect of the accounting change related to the Company’s January 1, 2018 adoption of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09” or “Topic 606”) and impacted the January 1, 2018 opening accumulated deficit balance and the related opening balances of deferred commissions assets and accrued expenses. The Company determined that the error was not material to any previously issued financial statements. The Company has revised the December 31, 2018 consolidated balance sheet and the statements of changes in stockholders’ equity for all periods after January 1, 2018 to correct the misstatement as follows (in thousands):

Questions:
question: Which date's opening accumulated deficit balance did the company's misstatement affect?
answer: January 1, 2018
question: What was the total current assets as previously reported?
answer: 573,035
scale: thousand
question: What were the total assets as revised?
answer: 818,226
scale: thousand
question: What was the total adjustment of total current assets and total assets?
answer: 12134
derivation: 1,064+11,070
scale: thousand
question: What was the sum of deferred commissions, current portion and total current assets as previously reported?
answer: 597502
derivation: $24,467+573,035
scale: thousand
question: What was accrued expenses as revised as a percentage of total liabilities and stockholders' equity?
answer: 8.56
derivation: (70,065/818,226)
scale: percent
At December 31,
2019
2018
Land
$1
$1
Buildings
4
4
Leasehold improvements
252
248
Computer equipment
654
700
Office furniture and other equipment
91
99
Total cost of property and equipment
1,002
1,052
Less accumulated depreciation
(749)
(770)
Property and equipment, net
$253
$282

text: 6. Property and Equipment, Net
text: Property and equipment, net was comprised of the following (amounts in millions):
text: Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $124 million, $138 million, and $130 million, respectively.

Questions:
question: What was the depreciation expense for 2017?
answer: $130 million
scale: million
question: What was the depreciation expense for 2019?
answer: $124 million
scale: million
question: What was the net cost of Land in 2019?
answer: $1
scale: million
question: What was the change in the net cost of computer equipment between 2018 and 2019?
answer: -46
derivation: 654-700
scale: million
question: What was the change in the property and equipment, net between 2018 and 2019?
answer: -29
derivation: 253-282
scale: million
question: What was the percentage change in total cost of property and equipment between 2018 and 2019?
answer: -4.75
derivation: (1,002-1,052)/1,052
scale: percent
Particulars
Number of shareholders
Number of equity shares
Aggregate number of shareholders and the outstanding shares in the suspense account lying as on April 1, 2018
26
820
Shareholders who approached the Company for transfer of shares from suspense account during the year
-
-
Shareholders to whom shares were transferred from the suspense account during the year
-
-
Shareholders whose shares are transferred to the demat account of the IEPF Authority as per Section 124 of the Act
-
-
Aggregate number of shareholders and the outstanding shares in the suspense account lying as on March 31, 2019
26
1,640*

text: xvi. Equity shares in the suspense account:
text: In accordance with the requirement of Regulation 34(3) and Part F of Schedule V to the SEBI Listing Regulations, details of equity shares in the suspense account are as follows:
text: *Pursuant to allotment of 1:1 bonus equity shares.
text: The voting rights on the shares outstanding in the suspense account as on March 31, 2019 shall remain frozen till the rightful owner of such shares claims the shares.

Questions:
question: What does the table show?
answer: details of equity shares in the suspense account
question: How many shareholders approached the Company for transfer of shares from suspense account during the year?
answer: 0
question: How many shareholders have outstanding shares in the suspense account as on March 31, 2019?
answer: 26
question: What is the change in the number of equity shares between April 1, 2018 and March 31, 2019?
answer: 820
derivation: 1,640-820
question: How many equity shares are there to one shareholder as on April 1, 2018?
answer: 31.54
derivation: 820/26 
question: How many equity shares are there to one shareholder as on March 31, 2019?
answer: 63.08
derivation: 1,640/26
As of June 30
2019
2018
Fixed income
40%
40%
Equities
55%
55%
Other
5%
5%
Total
100%
100%

text: The defined benefit pension plan utilizes various investment securities. Generally, investment securities are exposed to various risks, such as interest rate risks, credit risk, and overall market volatility. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur and that such changes could materially affect the amounts reported.
text: The following table presents the Company’s target for the allocation of invested defined benefit pension plan assets at June 30, 2019 and June 30, 2018:

Questions:
question: What types of risks are investment securities exposed to?
answer: Generally, investment securities are exposed to various risks, such as interest rate risks, credit risk, and overall market volatility.
question: Why is it possible that changes in the values of investment securities will occur?
answer: Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur
question: What was the company's target for the allocation of fixed income at June 30, 2019?
answer: 40%
question: Which pension plan assets had the highest allocation at June 30, 2019?
answer: Equities
derivation: 55% > 40% > 5%
question: What was the proportion of equities to fixed income for 2018?
answer: 137.5
derivation: 55%/40%
scale: percent
question: What is the change in the allocation of equities from 2018 to 2019?
answer: 0
derivation: 55%-55%
scale: percent
For the year ended December 31,
(in thousands, except percentages and per share data)
2019
2018
2017
Non-GAAP gross profit
$168,242
$163,376
$153,849
Non-GAAP gross margin
82.0%
84.6%
85.6%
Non-GAAP operating loss
$(8,689)
$(4,325)
$(16,440)
Non-GAAP operating margin
(4.2)%
(2.2)%
(9.1)%
Non-GAAP net loss
$(9,460)
$(4,548)
$(16,594)
Non-GAAP net loss per share
$(0.09)
$(0.04)
$(0.18)
Free cash flow
$(3,924)
$12,201
$(3,418)

text: Free cash flow
text: Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.

However, our calculation of free cash flow may not be comparable to similar measures used by other companies.
text: We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.

Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures.
text: We monitor the following non-GAAP financial measures:

Questions:
question: What is free cash flow?
answer: cash provided by (used in) operating activities less the amount of property and equipment purchased
question: How does management use non-GAAP measures?
answer: planning for and forecasting future periods
understand, manage and evaluate our business, and make operating decisions
question: What does information about free cash flow provide investors with?
answer: an important perspective on the cash available to invest in our business and fund ongoing operations
question: What was the average non-GAAP gross profit for the 3 year period from 2017 to 2019?
answer: 161822.33
derivation: (168,242+163,376+153,849)/3
scale: thousand
question: What was the % change in the free cash flow from 2017 to 2018?
answer: -456.96
derivation: (12,201-(-3,418))/-3,418
scale: percent
question: What is the change in non-GAAP gross profit between 2017 and 2019, as a % of the total gross profit for 2018?
answer: 8.81
derivation: (168,242-153,849)/163,376
scale: percent