next-tat/TAT-QA huggingface dataset:
As at December 31,
2019
2018
Equity securities
Canada
22.3%
20.8%
United States
19.8%
12.7%
International (other than United States)
14.1%
18.1%
Fixed income instruments
Canada
41.2%
45.7%
Cash and cash equivalents
Canada
2.6%
2.7%

text: 30. EMPLOYEE BENEFIT PLANS (cont.)
text: The fair value of the plan assets were allocated as follows between the various types of investments:
text: Plan assets are valued at the measurement date of December 31 each year.
text: The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.

Questions:
question: When are the plan assets valued each year?
answer: December 31 each year
question: How often is The Statement of Investment Policies and Procedures reviewed and who reviews it?
answer: annual basis
the Management Level Pension Fund Investment Committee
question: What are the respective percentage of the plan assets fair value allocated to Canada equity securities in 2018 and 2019 respectively?
answer: 20.8%
22.3%
question: What is the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019?
answer: 1.5
derivation: 22.3% - 20.8% 
scale: percent
question: What is the total percentage of plan asset fair value allocated to fixed income instruments in 2018 and 2019?
answer: 86.9
derivation: 41.2% + 45.7% 
scale: percent
question: What is the total percentage of plan asset fair value allocated to cash and cash equivalents in 2018 and 2019?
answer: 5.3
derivation: 2.6% + 2.7% 
scale: percent
Year Ended
June 30,
2019
June 30,
2018
Balance beginning of period
$12,807
$10,584
Warranties assumed due to acquisitions  
—
3,682
New warranties issued
22,919
10,491
Warranty expenditures
(20,947)
(11,950)
Balance end of period 
$14,779
$12,807

text: Accrued Warranty
text: The following table summarizes the activity related to the Company’s product warranty liability during the following periods (in thousands):

Questions:
question: Which years does the table provide information for the Company’s product warranty liability?
answer: 2019
2018
question: What was the Balance beginning of period in 2018?
answer: 10,584
scale: thousand
question: What was the amount of new warranties issued in 2019?
answer: 22,919
scale: thousand
question: How many years did the Balance beginning of period exceed $10,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the Warranty expenditures between 2018 and 2019?
answer: -8997
derivation: -20,947-(-11,950)
scale: thousand
question: What was the percentage change in New warranties issued between 2018 and 2019?
answer: 118.46
derivation: (22,919-10,491)/10,491
scale: percent
Three Months Ended
March 31, 2019
June 30, 2019
September 30, 2019
December 31, 2019
Net sales
$143,791
$156,391
$114,092
$115,787
Gross profit
$60,612
$65,015
$46,331
$47,209
Operating income (loss)
$(6,167)
$562
$(20,288)
$(14,070)
Net income (loss)
$770
$3,995
$(46,123)
$(11,624)
Earnings (loss) per common share - basic
$0.02
$0.08
$(0.96)
$(0.25)
Earnings (loss) per common share - diluted
$0.02(1)
$0.08(1)
$(0.96)
$(0.25)

text: Note 19 – Summarized Quarterly Financial Data (Unaudited)
text: The following table presents unaudited quarterly operating results for each of our last eight fiscal quarters. This information has been prepared on a basis consistent with our audited financial statements and includes all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation of the data.
text: UNAUDITED QUARTERLY OPERATING RESULTS
text: (In thousands, except for per share amounts)
text: (1) Assumes exercise of dilutive securities calculated under the treasury stock method.

Questions:
question: What was the net sales in Three Months Ended March 31, 2019?
answer: $143,791
scale: thousand
question: What was the Gross Profit in Three Months Ended June 30, 2019?
answer: $65,015
scale: thousand
question: What does the table show?
answer: UNAUDITED QUARTERLY OPERATING RESULTS
question: What is the total net sales of the 3 highest earning quarters in 2019?
answer: 415969
derivation:  $143,791 + $156,391 + $115,787 
scale: thousand
question: What was the change in gross profit between  Three Months Ended  March 31, 2019 and June 30, 2019?
answer: 4403
derivation: $65,015-$60,612
scale: thousand
question: What was the percentage change in Net sales between Three Months Ended  September and December in 2019?
answer: 1.49
derivation: ( $115,787 - $114,092 )/ $114,092 
scale: percent
2019 €m
2018 €m
2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement
(2,613)
3,878
2,792
Aggregated expected income tax (credit)/expense
(457)
985
795
Impairment losses with no tax effect
807
–
–
Disposal of Group investments
–
55
(271)
Effect of taxation of associates and joint ventures, reported within profit before tax
262
90
23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1
1,186
(1,583)
1,603
Deferred tax following revaluation of investments in Luxembourg1
(488)
(330)
(329)
Previously unrecognised temporary differences we expect to use in the future
–
–
(15)
Previously unrecognised temporary differences utilised in the year
–
(29)
(11)
Current year temporary differences (including losses) that we currently do not expect to use
78
20
139
Adjustments in respect of prior year tax liabilities2
(94)
(244)
(107)
Revaluation of assets for tax purposes
–
–
(39)
Impact of tax credits and irrecoverable taxes
79
93
98
Deferred tax on overseas earnings3
(39)
24
26
Effect of current year changes in statutory tax rates on deferred tax balances
(2)
(44)
2,755
Financing costs not deductible for tax purposes
67
23
25
Expenses not deductible (income not taxable) for tax purposes
97
61
72
Income tax expense/(credit)
1,496
(879)
4,764

text: Factors affecting the tax expense for the year
text: The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
text: Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
text: 2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
text: 3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular

Questions:
question: Which financial years' information is shown in the table?
answer: 2017
2018
2019
question: What does the table explain?
answer: the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year
question: How much is the 2018 aggregated expected income expense ?
answer: 985
scale: million
question: What is the 2018 deferred tax on overseas earnings, excluding the 15€m charge relating to the combination of Vodafone India with Idea Cellular?
answer: 9
derivation: 24-15
scale: million
question: What is the 2017 deferred tax on overseas earnings, excluding the 95€m charge relating to the combination of Vodafone India with Idea Cellular?
answer: -69
derivation: 26-95
scale: million
question: What is the change between 2017-2018 and 2018-2019 average income tax expense?
answer: -1634
derivation: [1,496 +(-879)]/ 2 - [(-879)+ 4,764]/ 2
scale: million
Year Ended December 31, 2019
Year Ended December 31, 2018
Year Ended December 31, 2017
Weighted average common shares—basic
45,542,315
45,280,161
44,855,263
Dilutive effect of stock options
32,222
33,134
31,534
Dilutive effect of restricted stock
505,858
467,659
297,406
46,080,395
45,780,954
45,184,203

text: 1. Description of the business and summary of significant accounting policies: (Continued)
text: Shares of restricted stock are included in the computation of basic EPS as they vest and are included in diluted EPS, to the extent they are dilutive, determined using the treasury stock method.
text: The following details the determination of the diluted weighted average shares:

Questions:
question: What are the respective number of basic weighted average common shares in 2018 and 2019?
answer: 45,280,161
45,542,315
question: What are the respective number of basic weighted average common shares in 2017 and 2018?
answer: 44,855,263
45,280,161
question: What are the respective number of dilutive effect of stock options in 2018 and 2019?
answer: 33,134
32,222
question: What is the average number of basic weighted average common shares in 2018 and 2019?
answer: 45411238
derivation: (45,542,315 + 45,280,161)/2
question: What is the average number of basic weighted average common shares in 2017 and 2018?
answer: 45067712
derivation: (44,855,263 + 45,280,161)/2 
question: What is the average dilutive effect of stock options in 2018 and 2019?
answer: 32678
derivation: (33,134 + 32,222)/2
Years ended August 31,
2019
2018
Options
Weighted average exercise price
Options
Weighted average exercise price
$
$
Outstanding, beginning of the year
819,393
65.27
652,385
56.61
Granted (1)
201,525
65.62
281,350
85.08
Exercised (2)
(170,754)
57.28
(60,337)
57.77
Cancelled
(134,550)
72.43
(54,005)
72.28
Outstanding, end of the year
715,614
65.93
819,393
65.27
Exercisable, end of the year
264,374
55.99
277,108
49.76

text: D) SHARE-BASED PAYMENT PLANS
text: The Corporation offers an Employee Stock Purchase Plan for the benefit of its employees and those of its subsidiaries and a Stock Option Plan to its executive officers and designated employees. No more than 10% of the outstanding subordinate voting shares are available for issuance under these plans. Furthermore, the Corporation offers an Incentive Share Unit Plan ("ISU Plan") and a Performance Share Unit Plan ("PSU Plan") for executive officers and designated employees, and a Deferred Share Unit Plan ("DSU Plan") for members of the Board of Directors ("Board").
text: Stock purchase plan The Corporation offers, for the benefit of its employees and those of its subsidiaries, an Employee Stock Purchase Plan, which is accessible to all employees up to a maximum of 7% of their base annual salary and the Corporation contributes 25% of the employee contributions. The subscriptions are made monthly and employee subordinate voting shares are purchased on the stock market.
text: Stock option plan A total of 3,432,500 subordinate voting shares are reserved for the purpose of the Stock Option Plan. The minimum exercise price at which options are granted is equal to the market value of such shares at the time the option is granted. Options vest equally over a period of five years beginning one year after the day such options are granted and are exercisable over ten years.
text: Under the Stock Option Plan, the following options were granted by the Corporation and are outstanding at August 31:
text: (1) For the year ended August 31, 2019, the Corporation granted 97,725 (126,425 in 2018) stock options to Cogeco's executive officers as executive officers of the Corporation. (2) The weighted average share price for options exercised during the year was $92.43 ($83.46 in 2018).

Questions:
question: What percentage of outstanding subordinate shares are available for issuance under the corporation offer?
answer: 10%
question: What maximum percentage of employee's base annual salary can be used for Employee Stock Purchase Plan?
answer: 7%
question: What is the total number of shares under Stock option plan A?
answer: 3,432,500 subordinate voting shares
question: What is the increase / (decrease) in the Options Outstanding, beginning of the year shares from 2018 to 2019?
answer: 167008
derivation: 819,393 - 652,385
question: What is the average options granted from 2018 to 2019?
answer: 241437.5
derivation: (201,525 + 281,350) / 2
question: What is the average Outstanding, end of the year options from 2018 to 2019?
answer: 767503.5
derivation: (715,614 + 819,393) / 2
September 30,
2019
2018
(in thousands)
Deferred tax assets:
Accrued employee benefits
$ 11,409
$ 8,285
Allowances for loss contingencies
3,561
3,518
Deferred compensation
3,071
3,272
Intangible assets
—
1,361
Inventory valuation
8,036
1,154
Long-term contracts
6,995
7,751
Prepaid and accrued expenses
1,816
1,229
Retirement benefits
4,967
1,398
Tax credit carryforwards
33,118
35,137
Loss carryforwards
36,248
29,097
Other
818
264
Total gross deferred tax assets
110,039
92,466
Valuation allowance
(69,098)
(81,838)
Total deferred tax assets
40,941
10,628
Deferred tax liabilities:
Debt obligation basis difference
(4,582)
—
Deferred revenue
(12,135)
(2,351)
Intangible assets
(18,592)
—
Property, plant and equipment
(4,524)
(5,079)
Unremitted earnings
(977)
(823)
Other
(587)
(351)
Total deferred tax liabilities
(41,397)
(8,604)
Net deferred tax asset (liability)
$ (456)
$ 2,024

text: Significant components of our deferred tax assets and liabilities are as follows:
text: The deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions. The total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income (loss), retained earnings and goodwill.
text: We calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse.

Questions:
question: How are the deferred tax assets and liabilities calculated?
answer: based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse
question: What does the total change in deferred tax assets and liabilities in 2019 include?
answer: changes that are recorded to other comprehensive income (loss), retained earnings and goodwill
question: What are the items under deferred tax liabilities?
answer: Debt obligation basis difference
Deferred revenue
Intangible assets
Property, plant and equipment
Unremitted earnings
Other
question: How many items are there under deferred tax liabilities?
answer: 6
derivation: Debt obligation basis difference##Deferred revenue##Intangible assets##Property, plant and equipment##Unremitted earnings##Other
question: What is the change in the amount of prepaid and accrued expenses from 2018 to 2019?
answer: 587
derivation: 1,816-1,229
scale: thousand
question: What is the percentage change in the amount of prepaid and accrued expenses from 2018 to 2019?
answer: 47.76
derivation: (1,816-1,229)/1,229
scale: percent
Preliminary: September 10, 2019
Measurement Period Adjustments
Preliminary: December 31, 2019
Accounts and other receivable, net
$  128,221
$  -
$  128,221
Inventories
140,678
(900)
139,778
Property and equipment
65,016
(1,984)
63,032
Operating lease right-of-use assets
60,217
(144)
60,073
Goodwill
143,262
(30,222)
113,040
Intangible assets
125,000
(1,000)
124,000
Deferred income tax assets
14,767
(14,767)
—
Other assets
61,511
2,507
64,018
Total assets acquired
738,672
(46,510)
692,162
Accounts payable
144,652
50
144,702
Operating lease liability
59,634
477
60,111
Pension liability
48,494
192
48,686
Deferred income tax liabilities
37,218
(31,372)
5,846
Other liabilities
80,876
(9,312)
71,564
Total liabilities assumed
370,874
(39,965)
330,909
Total fair value of net assets acquired
$367,798
$  (6,545)
$361,253

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The following table summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019:

Questions:
question: What does the table show?
answer: summarizes the estimated preliminary fair values of the assets acquired and liabilities assumed from the acquisition in 2019
question: What was the Preliminary fair value of property and equipment in December 31, 2019?
answer: 63,032
scale: thousand
question: What was the Preliminary fair value of inventories in September 10, 2019?
answer: 140,678
scale: thousand
question: What was the Preliminary percentage change of total liabilities assumed between September and December 2019?
answer: -10.78
derivation: (330,909-370,874)/370,874
scale: percent
question: What was the Preliminary percentage change of total fair value of net assets acquired between September and December 2019?
answer: -1.78
derivation: ($361,253-$367,798)/$367,798
scale: percent
question: What was the Preliminary percentage change of other liabilities between September and December 2019?
answer: -11.51
derivation: (71,564-80,876)/80,876
scale: percent
Fiscal year-end
2019
2018
Prepaid and refundable income taxes
$44,096
$37,884
Other taxes receivable
11,208
16,930
Prepaid expenses and other assets
22,689
30,266
Total prepaid expenses and other assets
$77,993
$85,080

text: 9. BALANCE SHEET DETAILS
text: Prepaid expenses and other assets consist of the following (in thousands):

Questions:
question: What was the Other taxes receivable in 2019?
answer: 11,208
scale: thousand
question: What was the  Prepaid expenses and other assets in 2018?
answer: 30,266
scale: thousand
question: In which year was Total prepaid expenses and other assets calculated?
answer: 2019
2018
question: In which year was Other taxes receivable larger?
answer: 2018
derivation: 16,930>11,208
question: What was the change in Prepaid and refundable income taxes from 2018 to 2019?
answer: 6212
derivation: 44,096-37,884
scale: thousand
question: What was the percentage change in Prepaid and refundable income taxes from 2018 to 2019?
answer: 16.4
derivation: (44,096-37,884)/37,884
scale: percent
Fiscal Year Ended
(In thousands)
December 29, 2019
December 30, 2018
December 31, 2017
Balance at the beginning of the period
$172,266
$181,303
$161,209
Accruals for warranties issued during the period
27,717
31,628
29,689
Settlements and adjustments during the period
(61,538)
(40,665)
(9,595)
Balance at the end of the period
$138,445
$172,266
$181,303

text: Product Warranties
text: The following table summarizes accrued warranty activities for fiscal 2019, 2018 and 2017:
text: In some cases, we may offer customers the option to purchase extended warranties to ensure protection beyond the standard warranty period. In those circumstances, the warranty is considered a distinct service and we account for the extended warranty as a performance obligation and allocate a portion of the transaction price to that performance obligation. More frequently, customers do not purchase a warranty separately. In those situations, we account for the warranty as an assurance-type warranty, which provides customers with assurance that the product complies with agreed-upon specifications, and this does not represent a separate performance obligation. Such warranties are recorded separately as liabilities and presented within ‘‘accrued liabilities’’ and ‘‘other long-term liabilities’’ on our consolidated balance sheets (see Note 5. Balance Sheet Components).

Questions:
question: In what situation is warranty accounted as an assurance-type warranty?
answer: Customers do not purchase a warranty separately
question: What does an assurance-type warranty provide?
answer: Provides customers with assurance that the product complies with agreed-upon specifications
question: Which year has the highest balance at the end of the period?
answer: 2017
derivation: $181,303 > $172,266 > $138,445
question: What is the percentage change in accruals for warranties issued from 2018 to 2019?
answer: -12.37
derivation: (27,717 - 31,628)/31,628 
scale: percent
question: In which years is accrued warranty activities recorded for? 
answer: 2019
2018
2017
question: What would be the change in balance at the beginning of the period from 2017 to 2018?
answer: 20094
derivation: $181,303 - $161,209 
scale: thousand
April 26, 2019
April 27, 2018
Deferred product revenue
$ 84
$ 107
Deferred services revenue
3,502
3,134
Financed unearned services revenue
82
122
Total
$ 3,668
$ 3,363
Reported as:
Short-term
$ 1,825
$ 1,712
Long-term
1,843
1,651
Total
$ 3,668
$ 3,363

text: Deferred revenue and financed unearned services revenue (in millions):
text: The following table summarizes the components of our deferred revenue and financed unearned services balance as reported in our consolidated balance sheets (in millions):
text: Deferred product revenue represents unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria. Deferred services revenue represents customer payments made in advance for services, which include software and hardware maintenance contracts and other services. Financed unearned services revenue represents undelivered services for which cash has been received under certain third-party financing arrangements. See Note 18 – Commitments and Contingencies for additional information related to these arrangements

Questions:
question: Which years does the company provide information for components of the company's deferred revenue and financed unearned services balance?
answer: 2019
2018
question: What does deferred product revenue represent?
answer: unrecognized revenue related to undelivered product commitments and other product deliveries that have not met all revenue recognition criteria
question: What was the financed unearned services revenue in 2019?
answer: 82
scale: million
question: How many years did financed unearned services revenue exceed $100 million?
answer: 1
derivation: 2018
question: What was the change in deferred services revenue between 2018 and 2019?
answer: 368
derivation: 3,502-3,134
scale: million
question: What was the percentage change in revenues reported as long-term between 2018 and 2019?
answer: 11.63
derivation: (1,843-1,651)/1,651
scale: percent