next-tat/TAT-QA huggingface dataset:
(In thousands)
U.S. Dollar Equivalent at June 30, 2019
U.S. Dollar Equivalent at June 30, 2018
Euro
$120,417
$120,346
British Pound
33,703
31,211
Canadian Dollar
12,635
24,590
Swiss Franc
56,776
52,652
Other foreign currencies
105,273
117,459
Total cash and cash equivalents denominated in foreign currencies
328,804
346,258
U.S. dollar
612,205
336,684
Total cash and cash equivalents
$941,009
$682,942

text: Foreign currency translation risk
text: Our reporting currency is the U.S. dollar. Fluctuations in foreign currencies impact the amount of total assets and liabilities that we report for our foreign subsidiaries upon the translation of these amounts into U.S. dollars. In particular, the amount of cash and cash equivalents that we report in U.S. dollars for a significant portion of the cash held by these subsidiaries is subject to translation variance caused by changes in foreign currency exchange rates as of the end of each respective reporting period (the offset to which is recorded to accumulated other comprehensive income on our Consolidated Balance Sheets).
text: The following table shows our cash and cash equivalents denominated in certain major foreign currencies as of June 30, 2019 (equivalent in U.S. dollar):
text: If overall foreign currency exchange rates in comparison to the U.S. dollar uniformly weakened by 10%, the amount of cash and cash equivalents we would report in equivalent U.S. dollars would decrease by approximately $32.9 million (June 30, 2018—$34.6 million), assuming we have not entered into any derivatives discussed above under "Foreign Currency Transaction Risk".

Questions:
question: What is the reporting currency?
answer: U.S. dollar
question: What does the table show?
answer: cash and cash equivalents denominated in certain major foreign currencies as of June 30, 2019 (equivalent in U.S. dollar)
question: If overall foreign currency exchange rates in comparison to the U.S. dollar uniformly weakened by 10%, how much would the amount of cash and cash equivalents reported in equivalent U.S. dollars decrease by?
answer: approximately $32.9 million (June 30, 2018—$34.6 million), assuming we have not entered into any derivatives discussed above under "Foreign Currency Transaction Risk"
question: What is the average annual fiscal year Total cash and cash equivalents?
answer: 811975.5
derivation: (941,009+682,942)/2
scale: thousand
question: At June 30, 2019, what is the Euro U.S. dollar equivalent expressed as a percentage of Total cash and cash equivalents denominated in foreign currencies?
answer: 36.62
derivation: 120,417/328,804
scale: percent
question: What is the Total cash and cash equivalents denominated in foreign currencies expressed as a percentage of Total cash and cash equivalents at June 30, 2019?
answer: 34.94
derivation: 328,804/941,009
scale: percent
Group
Company
Fair values
Fair values
Assets
Liabilities
Assets
Liabilities
2019
S$ Mil
S$ Mil
S$ Mil
S$ Mil
Fair value and cash flow hedges
Cross currency swaps
414.6
95.5
1.0
60.2
Interest rate swaps
11.1
59.8
-
8.9
Forward foreign exchange contracts
12.9
1.5
3.3
1.0
Derivatives that do not qualify for hedge accounting
Cross currency swaps
-
-
104.7
104.7
Interest rate swaps
-
1.9
17.5
17.5
Forward foreign exchange contracts
0.1
-
0.1
-
438.7
158.7
126.6
192.3
Disclosed as –
Current
155.1
9.2
0.7
0.5
Non-current
283.6
149.5
125.9
191.8
438.7
158.7
126.6
192.3

text: 18.1 Fair Values
text: The fair values of the currency and interest rate swap contracts exclude accrued interest of S$16.3 million (31 March 2018: S$16.8 million). The accrued interest is separately disclosed in Note 16 and Note 27.
text: The fair values of the derivative financial instruments were as follows –

Questions:
question: What does the information in note 18.1 pertain to?
answer: Fair Values
question: What does the fair value of the currency and interest rate swap contracts not include?
answer: accrued interest
question: Where to find the disclosed information on accrued interest?
answer: Note 16 and Note 27
question: How many different types of derivative financial instruments are there in the fair value and cash flow hedges?
answer: 3
derivation: Cross currency swaps##Interest rate swaps##Forward foreign exchange contracts
question: What is the % of the total group current financial assets that is attributable to the company? 
answer: 0.45
derivation: 0.7/155.1
scale: percent
question: How many % of the company's derivative financial liabilities are being disclosed as non-current?
answer: 99.74
derivation: 191.8/192.3
scale: percent
December 31, 2019
December 31, 2018
Deferred revenue:
Products
$6,593
$5,216
Services
94,571
92,750
Total deferred revenue
101,164
97,966
Less: current portion
(62,233)
(63,874)
Non-current portion
$38,931
$34,092

text: Deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services. During the years ended December 31, 2019 and 2018, we recognized revenue of $63.2 million and $60.2 million, related to deferred revenue at the beginning of the period.
text: Deferred revenue consisted of the following (in thousands):

Questions:
question: What does deferred revenue refer to?
answer: Deferred revenue primarily consists of amounts that have been invoiced but not yet been recognized as revenue and consists of performance obligations pertaining to support and subscription services
question: What is the revenue recognized related to deferred revenue in 2019?
answer: $60.2 million
question: What is the revenue recognized related to deferred revenue in 2018?
answer: $63.2 million
question: What proportion of the revenue recognized related to deferred revenue is the non-current portion of the deferred revenue in 2019?
answer: 62.34
derivation: (63.2 million - 38,931 thousand)/38,931 thousand 
scale: percent
question: What is the percentage change in total deferred revenue 2018 and 2019?
answer: 3.26
derivation: (101,164 - 97,966)/97,966 
scale: percent
question: What is the total non-current portion of the deferred revenue between 2018 and 2019?
answer: 199130
derivation: 101,164+97,966
scale: thousand
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Net income per share:
Basic
$0.82
$0.71
$0.55
Diluted
$0.81
$0.70
$0.54
Weighted average common shares:
Basic
29,532,342
28,703,265
26,118,482
Diluted
30,073,338
29,678,919
27,424,526

text: Note 3 – Net Income per Share
text: The following table sets forth the computation of basic and diluted earnings per share:

Questions:
question: What is the net income per basic share for fiscal years 2019, 2018 and 2017 respectively?
answer: $0.82
$0.71
$0.55
question: What is the net income per diluted share for fiscal years 2019, 2018 and 2017 respectively?
answer: $0.81
$0.70
$0.54
question: What information does the table set forth?
answer: the computation of basic and diluted earnings per share
question: Which year has the highest net income per basic share?
answer: 2019
derivation: $0.82>$0.71>$0.55
question: What is the average Net income per basic share from 2017-2019?
answer: 0.69
derivation: (0.82+ 0.71+ 0.55)/3
question: What is the change in net income per diluted share between 2018 and 2019?
answer: 0.11
derivation: 0.81-0.70
As of December 31,
2019
2018
(Dollars in millions)
Prepaid expenses
$274
307
Income tax receivable
35
82
Materials, supplies and inventory
105
120
Contract assets
42
52
Contract acquisition costs
178
167
Contract fulfillment costs
115
82
Other
59
108
Total other current assets
$808
918

text: Other Current Assets
text: The following table presents details of other current assets in our consolidated balance sheets:

Questions:
question: What is the amount of contract assets in 2019?
answer: 42
scale: million
question: What is the amount of contract acquisition costs in 2019?
answer: 178
scale: million
question: What are the different segments of other current assets highlighted in the table?
answer: Prepaid expenses
Income tax receivable
Materials, supplies and inventory
Contract assets
Contract acquisition costs
Contract fulfillment costs
Other
question: Which year has a larger amount of contract acquisition costs?
answer: 2019
derivation: 178>167
question: What is the change in contract assets in 2019?
answer: -10
derivation: 42-52
scale: million
question: What is the percentage change in total other current assets in 2019?
answer: -11.98
derivation: (808-918)/918
scale: percent
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Revenue
710.6
639.0
Net deferral of revenue (see note 23)
49.7
129.6
Billings
760.3
768.6
Currency revaluation
25.9
18.7
Constant currency billings
786.2
787.3

text: Billings
text: Billings represent the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.

Questions:
question: What do Billings represent?
answer: the value of products and services invoiced to customers after receiving a purchase order from the customer and delivering products and services to them, or for which there is no right to a refund. Billings do not equate to statutory revenue.
question: What was the amount of Billings in 2019?
answer: 760.3
scale: million
question: What were the components in the table used to calculate Billings?
answer: Revenue
Net deferral of revenue
question: In which year was the amount of Billings larger?
answer: 2018
derivation: 768.6>760.3
question: What was the change in Revenue in 2019 from 2018?
answer: 71.6
derivation: 710.6-639.0
scale: million
question: What was the percentage change in Revenue in 2019 from 2018?
answer: 11.21
derivation: (710.6-639.0)/639.0
scale: percent
Business
Consumer
Total
(Dollars in millions)
As of December 31, 2017(1)
$20,197
10,278
30,475
Purchase accounting and other adjustments(2)(3)
250
32
282
Impairment
—
(2,726)
(2,726)
As of December 31, 2018
$20,447
7,584
28,031

text: We completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of December 31, 2019 and 2018 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired; thus, no impairment charge for these assets was recorded in 2019 or 2018.
text: The following tables show the rollforward of goodwill assigned to our reportable segments from December 31, 2017 through December 31, 2019.
text: (1) Goodwill is net of accumulated impairment losses of $1.1 billion that related to our former hosting segment now included in our business segment.
text: (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination. (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination.
text: (3) Includes $58 million decrease due to effect of foreign currency exchange rate change.

Questions:
question: What is goodwill assigned to business as of December 31, 2017?
answer: $20,197
scale: million
question: How much of Level 3 goodwill is allocated to consumer?
answer: $32 million
question: Which are the reportable segments highlighted in the table?
answer: Business
Consumer
question: What is the amount of goodwill under Business as a ratio of the Total amount as of December 31, 2018?
answer: 72.94
derivation: 20,447/28,031
scale: percent
question: What is the sum of the total amount of goodwill for 2017 and 2018?
answer: 58506
derivation: 30,475+28,031
scale: million
question: What is the average total amount of goodwill for 2017 and 2018?
answer: 29253
derivation: (30,475+28,031)/2
scale: million
For the Years Ended December 31,
2019
2018
Reconciliation to consolidated net revenues:
Segment net revenues
$5,969
$6,835
Revenues from non-reportable segments (1)
462
480
Net effect from recognition (deferral) of deferred net revenues (2)
101
238
Elimination of intersegment revenues (3)
(43)
(53)
Consolidated net revenues
$6,489
$7,500
Reconciliation to consolidated income before income tax expense:
Segment operating income
$2,054
$2,446
Operating income (loss) from non-reportable segments (1)
24
31
Net effect from recognition (deferral) of deferred net revenues and related cost of revenues (2)
52
100
Share-based compensation expense
(166)
(209)
Amortization of intangible assets
(203)
(370)
Restructuring and related costs (4)
(137)
(10)
Discrete tax-related items (5)
(17)
—
Consolidated operating income
1,607
1,988
Interest and other expense (income), net
(26)
71
Loss on extinguishment of debt
—
40
Consolidated income before income tax expense
$1,633
$1,877

text: Reconciliations of total segment net revenues and total segment operating income to consolidated net revenues and consolidated income before income tax expense are presented in the table below (amounts in millions):
text: (1) Includes other income and expenses from operating segments managed outside the reportable segments, including our Distribution business. Also includes unallocated corporate income and expenses.
text: (2) Since certain of our games are hosted online or include significant online functionality that represents a separate performance obligation, we defer the transaction price allocable to the online functionality from the sale of these games and then recognize the attributable revenues over the relevant estimated service periods, which are generally less than a year. The related cost of revenues is deferred and recognized as an expense as the related revenues are recognized. This table reflects the net effect from the deferrals of revenues and recognition of deferred revenues, along with the related cost of revenues, on certain of our online enabled products.
text: (3) Intersegment revenues reflect licensing and service fees charged between segments.
text: (4) Reflects restructuring initiatives, which include severance and other restructuring-related costs.
text: (5) Reflects the impact of other unusual or unique tax‑related items and activities.

Questions:
question: What does intersegment revenues reflect?
answer: licensing and service fees charged between segments.
question: What is the segment operating income in 2019?
answer: $2,054
scale: million
question: What is the segment net revenues in 2018?
answer: $6,835
scale: million
question: What is the percentage change in segment net revenues between 2018 and 2019?
answer: -12.67
derivation: ($5,969-$6,835)/$6,835
scale: percent
question: What is the percentage change in segment operating income between 2018 and 2019?
answer: -16.03
derivation: ($2,054-$2,446)/$2,446
scale: percent
question: What is the change in revenues from non-reportable segments between 2018 and 2019?
answer: -18
derivation: (462-480)
scale: million
December 31,
2019
2018
Deferred compensation plan asset components:
Cash surrender value of corporate-owned life insurance policies
$16,883
$13,103
Fair value of mutual funds and money market funds
21,975
18,867
Total
$38,858
$31,970
Deferred compensation plan assets reported in:
Other long-term assets
$38,858
$31,970
Deferred compensation plan liabilities reported in:
Accrued compensation and related benefits (short-term)
$425
$447
Other long-term liabilities
39,665
32,283
Total
$40,090
$32,730

text: Deferred Compensation Plan
text: The Company has a non-qualified, unfunded deferred compensation plan, which provides certain key employees, including executive officers, with the ability to defer the receipt of compensation in order to accumulate funds for retirement on a tax deferred basis. The Company does not make contributions to the plan or guarantee returns on the investments. The Company is responsible for the plan’s administrative expenses. Participants’ deferrals and investment gains and losses remain as the Company’s liabilities and the underlying assets are subject to claims of general creditors.
text: The liabilities for compensation deferred under the plan are recorded at fair value in each reporting period. Changes in the fair value of the liabilities are included in operating expense on the Consolidated Statements of Operations. The Company manages the risk of changes in the fair value of the liabilities by electing to match the liabilities with investments in corporate-owned life insurance policies, mutual funds and money market funds that offset a substantial portion of the exposure. The investments are recorded at the cash surrender value of the corporate-owned life insurance policies, and at the fair value of the mutual funds and money market funds, which are classified as trading securities. Changes in the cash surrender value of the corporate-owned life insurance policies and the fair value of mutual fund and money market fund investments are included in interest and other income, net on the Consolidated Statements of Operations. The following table summarizes the deferred compensation plan balances on the Consolidated Balance Sheets (in thousands):

Questions:
question: What was the total deferred compensation plan asset components in 2018 and 2019 respectively?
answer: 31,970
38,858
scale: thousand
question: Does the company make contributions to the non-qualified, unfunded deferred compensation plan or guarantee returns on investments?
answer: does not make contributions to the plan or guarantee returns on the investments
question: Where can changes in the fair value of the liabilities be found?
answer: operating expense on the Consolidated Statements of Operations
question: What was the change in Cash surrender value of corporate-owned life insurance policies from 2018 to 2019?
answer: 3780
derivation: 16,883-13,103
scale: thousand
question: What was the percentage change in amount spent on other long-term liabilities from 2018 to 2019?
answer: 22.87
derivation: (39,665-32,283)/32,283
scale: percent
question: Which year had a higher total liability?
answer: 2019
derivation:  $40,090> $32,730
Year Ended December 31, 2019
First
Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total
Total revenue
$103,700
$138,695
$153,415
$133,836
$529,646
Cost of revenue (exclusive of depreciation and
amortization)
58,037
56,228
64,957
69,358
248,580
Total costs and expenses
92,212
92,189
101,017
123,275
408,693
Operating profit
11,488
46,506
52,398
10,561
120,953
Total other income (expense), net
(4,682)
(11,779)
(6,790)
(8,854)
(32,105)
Income before income tax expense (benefit)
6,806
34,727
45,608
1,707
88,848
Net income
7,401
39,193
44,075
5,304
95,973
Less: Net income attributable to noncontrolling
interests
4,502
26,877
29,349
3,265
63,993
Net income attributable to GreenSky, Inc.
2,899
12,316
14,726
2,039
31,980
Earnings per share of Class A common stock:
Basic
$0.05
$0.20
$0.24
$0.03
$0.52
Diluted(1)
$0.05
$0.19
$0.23
$0.03
$0.49

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 18. Quarterly Consolidated Results of Operations Data (Unaudited)
text: The following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended December 31, 2019. GS Holdings is our predecessor for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of GS Holdings and its subsidiaries. The amounts during the period from May 24, 2018 through December 31, 2018 represent those of consolidated GreenSky, Inc. and its subsidiaries. Basic and diluted earnings per share of Class A common stock is applicable only for the period from May 24, 2018 through December 31, 2018, which is the period following the Reorganization Transactions and IPO. Prior to the Reorganization Transactions and IPO, GreenSky, Inc. did not engage in any business or other activities except in connection with its formation and initial capitalization. See Note 1 for further information on our organization and see Note 2 for further information on our earnings per share.
text: (1) Year-to-date results may not agree to the sum of individual quarterly results due to rounding.

Questions:
question: What was the total revenue for 2019?
answer: 529,646
scale: thousand
question: What was the operating profit in the first quarter?
answer: 11,488
scale: thousand
question: What was the net income in the third quarter?
answer: 44,075
scale: thousand
question: How many quarters did the the Net Income exceed $10,000 thousand?
answer: 2
derivation: second quarter##third quarter
question: What was the change in operating profit between the third and fourth quarter?
answer: -41837
derivation: 10,561-52,398
scale: thousand
question: What was the percentage change in the basic earnings per share of Class A common stock between the first and second quarter?
answer: 300
derivation: (0.20-0.05)/0.05
scale: percent
€ million
2017/2018
2018/2019
Expenses from logistics services
272
254
Losses from the disposal of fixed assets
4
6
Impairment losses on goodwill
0
3
Miscellaneous
17
17
293
279

text: 5. Other operating expenses
text: The expenses from logistics services provided by METRO LOGISTICS to companies intended for sale and non-group companies are offset by income from logistics services, which are reported under other operating income.

Questions:
question: What is offset by income from logistics services?
answer: The expenses from logistics services provided by METRO LOGISTICS to companies intended for sale and non-group companies
question: Where is income from logistics services reported?
answer: reported under other operating income.
question: What are the components under Other operating expenses in the table?
answer: Expenses from logistics services
Losses from the disposal of fixed assets
Impairment losses on goodwill
Miscellaneous
question: In which year was the amount of Losses from the disposal of fixed assets larger?
answer: 2018/2019
derivation: 6>4
question: What was the change in Losses from the disposal of fixed assets in 2018/2019 from 2017/2018?
answer: 2
derivation: 6-4
scale: million
question: What was the percentage change in Losses from the disposal of fixed assets in 2018/2019 from 2017/2018?
answer: 50
derivation: (6-4)/4
scale: percent