next-tat/TAT-QA huggingface dataset:
Capped Call
Embedded exchange feature of Notes
Non-marketable investments
(U.S. $ in thousands)
Balance as of June 30, 2017
$—
$—
$—
Purchases
87,700
(177,907)
—
Gains (losses)
Recognized in other non-operating (expense) income, net
12,232
(24,646)
Balance as of June 30, 2018
99,932
(202,553)
—
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018
Recognized in other non-operating income (expense), net
12,232
(24,646)
—
Balance as of June 30, 2018
$99,932
$(202,553)
$—
Purchases
—
—
23,000
Transfer out
—
—
(20,942)
Gains (losses)
Recognized in finance income
—
—
270
Recognized in other non-operating (expense) income, net
114,665
(648,573)
—
Recognized in other comprehensive income
—
—
672
Balance as of June 30, 2019
$214,597
$(851,126)
$3,000
Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019
Recognized in other non-operating income (expense), net
114,665
(648,573)
—

text: Non-marketable investments
text: Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date.
text: The following table presents the reconciliations of Level 3 financial instrument fair values:
text: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.

Questions:
question: How are non-marketable equity securities measured?
answer: using market data, such as publicly available financing round valuations
question: Why was there transfers out of Level 3 during fiscal year 2019?
answer: Due to initial public offerings of the respective investees
question: What is the balance of capped call as of June 30, 2019?
answer: $214,597
scale: thousand
question: What is the change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
answer: 114665
derivation: 214,597-99,932
scale: thousand
question: What is the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019?
answer: 114.74
derivation: (214,597-99,932)/99,932
scale: percent
question: What is the difference in balance of capped call and non-marketable investments as of June 30, 2019?
answer: 211597
derivation: 214,597-3,000
scale: thousand
Year ended December 31, 2018
Software Solutions
Data and Analytics
Corporate and Other
Total
Revenues
$962.0
$154.5
$(2.5)
(1)
$1,114.0
Expenses:
Operating expenses
394.8
115.0
115.6
(2)
625.4
Transition and integration costs
—
—
6.6
(5)
6.6
EBITDA
567.2
39.5
(124.7)
482.0
Depreciation and amortization
112.9
14.1
90.0
(4)
217.0
Operating income (loss)
454.3
25.4
(214.7)
265.0
Interest expense, net
(51.7)
Other expense, net
(7.1)
Earnings before income taxes
206.2
Income tax expense
37.7
Net earnings
$168.5
Balance sheet data:
Total assets
$3,227.8
$310.2
$115.4
(6)
$3,653.4
Goodwill
$2,157.6
$172.1
$—
$2,329.7

text: Summarized financial information concerning our segments is shown in the tables below (in millions):
text: (1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
text: (2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.
text: (4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP.
text: (5) Transition and integration costs primarily consists of costs associated with executive transition, transition-related costs as we transferred certain corporate functions from FNF and acquisitions.
text: (6) Receivables from related parties are included in Corporate and Other.

Questions:
question: What did revenues for Corporate and Other represent?
answer: deferred revenue purchase accounting adjustments recorded in accordance with GAAP.
question: What were the operating expenses for Software Solutions?
answer: 394.8
scale: million
question: What were the total Transition and integration costs?
answer: 6.6
scale: million
question: What was the difference in the EBITDA between Software Solutions and Data and Analytics?
answer: 527.7
derivation: 567.2-39.5
scale: million
question: What was the difference between Total Assets and Total Goodwill?
answer: 1323.7
derivation: 3,653.4-2,329.7
scale: million
question: What was the difference in Depreciation and amortization between Software Solutions and Corporate and Other?
answer: 22.9
derivation: 112.9-90.0
scale: million
rTSR
SALES/SQM
ROFE
Entry
16.66%
6.66%
6.66%
Target
n/a
20%
20%
Stretch
33.33%
33.33%
33.33%

text: It rewards executives subject to performance against three equally weighted measures over a three year performance period:
text: Relative TSR is used as a measure in our LTI plan to align executive outcomes and long‐term shareholder value creation. The peer group is the ASX30 excluding metals and mining companies. Peer group ranking at the 75th percentile or higher 100% vesting is achieved and ranking at the median 50% vesting is achieved. Between the 75th  and median, pro-rata vesting is achieved from 50% to 100%. Peer group ranking below the median results in zero vesting.
text: Sales per square metre measures sales productivity improvements across the Food and Drinks businesses. Efficient use of our physical network for in‐store and online sales is core to our success.
text: ROFE is an important measures to drive behaviours consistent with the delivery of long‐term shareholder value. ROFE improvements can be delivered through earnings growth as well as the disciplined allocation of capital and management of assets, which is important for a business that is building capabilities for the future. Lease‐adjusted ROFE measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings. We adjust for leases to recognise that a very significant portion of our sites are leased. This approach is also similar to the accounting standard definition of ROFE that will change to incorporate a lease-adjusted definition from F20.
text: The Sales/SQM and ROFE targets are published following the end of the performance period given the commercial sensitivity of this information.

Questions:
question: What does the lease-adjusted ROFE measure?
answer: Measures the balance between our earnings growth and the disciplined allocation and application of assets used to generate those earnings.
question: What is the rTSR for Entry?
answer: 16.66%
question: What does the Sales per square metre measure?
answer: Measures sales productivity improvements across the Food and Drinks businesses.
question: What is the total SALES/SQM for all 3 levels?
answer: 59.99
derivation: 6.66% + 20% + 33.33% 
scale: percent
question: What is the difference for rTSR between Stretch and Entry?
answer: 16.67
derivation: 33.33% - 16.66% 
scale: percent
question: What is the total ROFE across all 3 levels?
answer: 59.99
derivation: 6.66% + 20% + 33.33% 
scale: percent
Land and buildings
Motor vehicles
Other machinery and equipment
Total
Balance January 1, 2019
23,579
1,488
620
25,687
Additions
6,475
1,588
16
8,079
Transfer from property, plant and equipment
459
–
–
459
Modifications and reassessments
75
31
(24)
82
Retirements
–
–
–
–
Depreciation for the year
(6,057)
(1,008)
(268)
(7,333)
Foreign currency translation effect
518
43
12
573
Balance December 31, 2019
25,049
2,142
356
27,547

text: NOTE 2. RIGHT-OF-USE ASSETS
text: The Company leases many assets, including land, buildings, houses, motor vehicles, machinery and equipment. Leases typically run up to a period of 5 years, some with an option to renew the lease after the end of the non-cancelable period. Lease payments are renegotiated on a periodic basis; timing is depending on the region and type of lease. The Company has not entered into any sub-lease arrangements.
text: Right-of-use assets

Questions:
question: What is the lease duration for the company?
answer: typically run up to a period of 5 years
question: What are the types of assets included in the table?
answer: Land and buildings
Motor vehicles
Other machinery and equipment
question: What is the total balance in january 1, 2019?
answer: 25,687
question: Which type of asset had the greatest depreciation for the year?
answer: Land and buildings
derivation: For COL 3-5, row 7, find the largest number and the corresponding asset
question: What is the average depreciation for the year for the assets?
answer: -2444.33
derivation: -7,333/3
question: What is the change in total Balance from January 1, 2019 to December 31, 2019 
answer: 1860
derivation:  27,547 - 25,687
Three Months Ended
March 31,
June 30,
September 30,
December 31,
Year Ended, December 31,
2019:
Operating revenues
$1,813.4
$1,889.6
$1,953.6
$1,923.7
$7,580.3
Costs of operations (1)
543.4
563.3
559.9
550.2
2,216.8
Operating income
614.9
683.9
728.3
661.3
2,688.4
Net income
407.6
434.3
505.3
569.4
1,916.6
Net income attributable to American Tower Corporation stockholders
397.4
429.1
498.6
562.7
1,887.8
Net income attributable to American Tower Corporation common stockholders
397.4
429.1
498.6
562.7
1,887.8
Basic net income per share attributable to American Tower Corporation common stockholders
0.90
0.97
1.13
1.27
4.27
Diluted net income per share attributable to American Tower Corporation common stockholders
0.89
0.96
1.12
1.26
4.24

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 23. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
text: Selected quarterly financial data for the years ended December 31, 2019 and 2018 is as follows (in millions, except per share data):
text: (1) Represents Operating expenses, exclusive of Depreciation, amortization and accretion, Selling, general, administrative and development expense, and Other operating expenses.

Questions:
question: What was the operating revenue in Three Months Ended  June?
answer: $1,889.6
scale: million
question: What was the operating income in Three Months Ended  March?
answer: 614.9
scale: million
question: What was the Basic net income per share attributable to American Tower Corporation common stockholders in Three Months Ended  September?
answer: 1.13
question: What was the change in Diluted net income per share attributable to American Tower Corporation common stockholders between Three Months Ended  March and June?
answer: 0.07
derivation: 0.96-0.89
question: What was the change in net income between Three Months Ended  June and September?
answer: 71
derivation: 505.3-434.3
scale: million
question: What was the percentage change in operating revenues between Three Months Ended  September and December?
answer: -1.53
derivation: ($1,923.7-$1,953.6)/$1,953.6
scale: percent
Years Ended December 31,
2019
2018
Time and bareboat charter revenues
$263,683
$213,923
Voyage charter revenues(1)
33,275
83,542
Contracts of affreightment revenues
58,589
68,698
Total shipping revenues
$355,547
$366,163

text: Disaggregated Revenue
text: The Company has disaggregated revenue from contracts with customers into categories which depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Consequently, the disaggregation below is based on contract type.
text: Since the terms within these contract types are generally standard in nature, the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows.
text: The following table shows the Company's shipping revenues disaggregated by nature of the charter arrangement for the years ended December 31, 2019 and 2018:
text: (1) Voyage charter revenues include approximately $10,152 and $7,600 of revenue related to short-term time charter contracts for the years ended December 31, 2019 and 2018, respectively.

Questions:
question: Does the company believe that believe that further disaggregation would result in increased insight into the economic factors?
answer: the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows.
question: What is the change in Time and bareboat charter revenues from Years Ended December 31, 2018 to 2019?
answer: 49760
derivation: 263,683-213,923
question: What is the average Time and bareboat charter revenues for Years Ended December 31, 2018 to 2019?
answer: 238803
derivation: (263,683+213,923) / 2
question: In which year was Voyage charter revenues less than 50,000?
answer: 2019
derivation: locate and analyze Voyage charter revenues(1) in row 4
question: What was the Time and bareboat charter revenues revenues in 2019 and 2018 respectively?
answer: $263,683
$213,923
question: What was the Contracts of affreightment revenues in 2019 and 2018 respectively?
answer: 58,589
68,698
2019
2018
Raw materials
$577,545
$579,377
Work-in-process 
49,315
102,337
Finished goods 
74,078
112,632
Total inventories, net
$700,938
$794,346

text: 2. Inventories
text: Inventories as of September 28, 2019 and September 29, 2018 consisted of the following (in thousands):
text: In certain circumstances, per contractual terms, customer deposits are received by the Company to offset obsolete and excess inventory risks. The total amount of customer deposits related to inventory and included within current liabilities on the accompanying Consolidated Balance Sheets as of September 28, 2019 and September 29, 2018 was $136.5 million and $87.7 million, respectively.
text: In fiscal 2019, the Company adopted and applied Topic 606 to all contracts using the modified retrospective method of adoption. The prior year comparative information has not been restated and continues to be reported under the accounting standards in effect for fiscal 2018. Refer to Note 15, "Revenue from Contracts with Customers," for further information.

Questions:
question: Which years does the table provide information for inventories?
answer: 2019
2018
question: What was the amount of Work-in-process in 2018?
answer: 102,337
scale: thousand
question: What was the amount of customer deposits related to inventory and included within current liabilities on the accompanying Consolidated Balance Sheets in 2019?
answer: 136.5
scale: million
question: How many years did net total inventories exceed $700,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the amount of Finished goods between 2018 and 2019?
answer: -38554
derivation: 74,078-112,632
scale: thousand
question: What was the percentage change in the work-in-process between 2018 and 2019?
answer: -51.81
derivation: (49,315-102,337)/102,337
scale: percent
Year ended December 31,
(EUR thousand)
2018
2019
Equipment revenue
631,504
1,068,645
Spares & service revenue
186,577
215,215
Total
818,081
1,283,860

text: Revenue stream
text: The Company generates revenue primarily from the sales of equipment and sales of spares & service. The products and services described by nature in Note 1, can be part of all revenue streams.
text: The proceeds resulting from the patent litigation & arbitration settlements (€159 million) are included in the equipment revenue stream.

Questions:
question: Where can the products and services described by nature be found?
answer: Note 1
question: What is the  Equipment revenue in 2018?
answer: 631,504
scale: thousand
question: What is the  Spares & service revenue for 2019?
answer: 215,215
scale: thousand
question: What is the patent litigation & arbitration settlements expressed as a percentage of Equipment revenue in 2019?
answer: 14.88
derivation: 159 millions / 1,068,645 thousands
scale: percent
question: What is the change in total revenue from 2018 to 2019?
answer: 465779
derivation:  1,283,860 - 818,081 
scale: thousand
question: What was the component that comprised of the largest proportion of revenue for 2018 and 2019 respectively?
answer: Equipment revenue
Equipment revenue
derivation: Compare whether  Equipment revenue or  Spares & service revenue has a larger value for 2018 and 2019
Year Ended December 31,
Worldwide Semiconductor Industry Sales (1)
Percentage Change
(in billions)
2019
$412.1
(12.1)%
2018
$468.8
13.7%
2017
$412.2
21.6%
2016
$338.9
1.1%
2015
$335.2
(0.2)%

text: Industry Overview
text: According to WSTS (an industry research firm), worldwide semiconductor industry sales were $412.1 billion in 2019, a decrease of approximately 12.1% from $468.8 billion in 2018. We participate in unit and revenue surveys and use data summarized by WSTS to evaluate overall semiconductor market trends and to track our progress against the market in the areas we provide semiconductor components. The following table sets forth total worldwide semiconductor industry revenue since 2015:
text: (1) Based on shipment information published by WSTS. We believe the data provided by WSTS is reliable, but we have not independently verified it. WSTS periodically revises its information. We assume no obligation to update such information.
text: As indicated above, worldwide semiconductor sales increased from $335.2 billion in 2015 to $412.1 billion in 2019. The decrease of 12.1% from 2018 to 2019 was the result of decreased demand for semiconductor products. Our revenue decreased by $360.4 million, or 6.1%, from 2018 to 2019.

Questions:
question: How much was the worldwide semiconductor industry sales in 2019?
answer: $412.1 billion
question: How much was the worldwide semiconductor industry sales in 2018?
answer: $468.8 billion
question: What led to the decrease of 12.1% semiconductor sales from 2018 to 2019?
answer: decreased demand for semiconductor products.
question: What is the change in Worldwide Semiconductor Industry Sales from Year Ended December 31, 2018 to 2019?
answer: -56.7
derivation: 412.1-468.8
scale: billion
question: What is the change in Worldwide Semiconductor Industry Sales from Year Ended December 31, 2016 to 2017?
answer: 73.3
derivation: 412.2-338.9
scale: billion
question: What is the average Worldwide Semiconductor Industry Sales for Year Ended December 31, 2018 to 2019?
answer: 440.45
derivation: (412.1+468.8) / 2
scale: billion
2019
2018
Number
€m
Number
€m
Ordinary shares of 2020⁄21 US cents each allotted, issued and fully paid:1, 2
1 April
28,814,803,308
4,796
28,814,142,848
4,796
Allotted during the year3
454,870
–
660,460
–
31 March
28,815,258,178
4,796
28,814,803,308
4,796

text: 6. Called up share capital
text: Accounting policies
text: Equity instruments issued by the Company are recorded at the amount of the proceeds received, net of direct issuance costs.
text: Notes: 1 At 31 March 2019 there were 50,000 (2018: 50,000) 7% cumulative fixed rate shares of £1 each in issue
text: 2 At 31 March 2019 the Group held 1,584,882,610 (2018: 2,139,038,029) treasury shares with a nominal value of €264 million (2018: €356 million). The market value of shares held was €2,566 million (2018: €4,738 million). During the year, 45,657,750 (2018: 53,026,317) treasury shares were reissued under Group share schemes. On 25 August 2017, 729,077,001 treasury shares were issued in settlement of tranche 1 of a maturing subordinated mandatory convertible bond issued on 19 February 2016. On 25 February 2019, 799,067,749 treasury shares were issued in settlement of tranche 2 of the maturing subordinated mandatory convertible bond. On 5 March 2019 the Group announced the placing of subordinated mandatory convertible bonds totalling £1.72 billion with a 2 year maturity date in 2021 and £1.72 billion with a 3 year maturity date due in 2022. The bonds are convertible into a total of 2,547,204,739 ordinary shares with a conversion price of £1.3505 per share. For further details see note 20 “Borrowings and capital resources” in the consolidated financial statements.
text: 3 Represents US share awards and option scheme awards.

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: How many shares were allotted as at 31 March 2019?
answer: 28,815,258,178
question: How many shares were allotted as at 31 March 2018?
answer: 28,814,803,308
question: What is the 2019 average amount of ordinary shares as at 1 April?
answer: 28814473078
derivation: (28,814,803,308+28,814,142,848)/2
question: What is the 2019 average amount of ordinary shares as at 31 March?
answer: 28815030743
derivation: (28,815,258,178+28,814,803,308)/2
question: What is the 2019 average amount of ordinary shares allotted during the year?
answer: 557665
derivation: (454,870+660,460)/2
($ in millions)
Pension Benefits
Other Benefits
2020
$83.0
$14.7
2021
$82.4
$15.1
2022
$82.6
$15.1
2023
$82.4
$15.1
2024
$81.8
$15.1
2025-2029
$395.5
$73.1

text: Estimated Future Benefit Payments
text: The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid. Pension benefits are currently paid from plan assets and other benefits are currently paid from corporate assets.

Questions:
question: How are pension benefits currently paid?
answer: currently paid from plan assets and other benefits are currently paid from corporate assets.
question: What is the amount of Estimated pension benefit payments expected in 2020?
answer: $83.0
question: What is the  Pension Benefits and Other Benefits for 2021 respectively?
answer: $82.4
$15.1
scale: million
question: In which year from 2020-2024 would the amount for Other Benefits be the lowest?
answer: 2020
derivation: 14.7<15.1
question: What was the change in the amount under other benefits in 2021 from 2020?
answer: 0.4
derivation: 15.1-14.7
scale: million
question: What was the percentage change in the amount under other benefits in 2021 from 2020?
answer: 2.72
derivation: (15.1-14.7)/14.7
scale: percent