next-tat/TAT-QA huggingface dataset:
June 30, 2019
June 30, 2018
($ in millions)
Carrying Value
Fair Value
Carrying Value
Fair Value
Long-term debt
$550.6
$560.6
$545.7
$558.3
Company-owned life insurance
$17.9
$17.9
$16.4
$16.4

text: The carrying amounts of other financial instruments not listed in the table below approximate fair value due to the short-term nature of these items. The carrying amounts and estimated fair values of the Company’s financial instruments not recorded at fair value in the financial statements were as follows:
text: The fair values of long-term debt as of June 30, 2019 and June 30, 2018 were determined by using current interest rates for debt with terms and maturities similar to the Company’s existing debt arrangements and accordingly would be classified as Level 2 inputs in the fair value hierarchy.
text: The carrying amount of company-owned life insurance reflects cash surrender values based upon the market values of underlying securities, using Level 2 inputs, net of any outstanding policy loans. The carrying value associated with the cash surrender value of these policies is recorded in other assets in the accompanying consolidated balance sheets.
text: For purposes of performing Step 1 of goodwill impairment testing, the Company uses certain nonrecurring fair value measurements using significant unobservable inputs (Level 3). Fair value of each reporting unit for purposes of the goodwill impairment test is based on a weighting of an income approach and a market approach. Under the income approach, fair value is determined based on a discounted cash flow analysis that uses estimates of cash flows discounted to present value using rates commensurate with the risks associated with those cash flows. Under the market approach, a market-based value is derived by relating multiples for earnings and cash flow measures for a group of comparable public companies to the same measure for each reporting unit to estimate fair value. The assumptions used by the Company to determine fair value of the reporting units are similar to those that would be used by market participants performing valuations.

Questions:
question: What is the carrying value of long-term debt in 2019?
answer: $550.6
scale: million
question: What is the fair value of long-term debt in 2018?
answer: $558.3
scale: million
question: In which years is the carrying and fair values of long-term debt provided?
answer: 2019
2018
question: In which year was the fair value of Company-owned life insurance larger?
answer: 2019
derivation: 17.9>16.4
question: What was the change in the fair value of Company-owned life insurance in 2019 from 2018?
answer: 1.5
derivation: 17.9-16.4
scale: million
question: What was the percentage change in the fair value of Company-owned life insurance in 2019 from 2018?
answer: 9.15
derivation: (17.9-16.4)/16.4
scale: percent
USDm
2019
2018
2017
Other plant and operating equipment
Cost:
Balance as of 1 January
5.8
3.6
2.7
Adjustment on transition to IFRS 16
0.3
-
-
Additions
2.2
2.2
1.0
Disposals
-0.2
-
-0.1
Balance as of 31 December
8.1
5.8
3.6
Depreciation:
Balance as of 1 January
2.8
1.7
0.9
Disposals
-
-
-0.1
Depreciation for the year
1.0
1.1
0.9
Balance as of 31 December
3.8
2.8
1.7
Carrying amount as of 31 December
4.3
3.0
1.9

text: NOTE 6 - continued
text: For information on assets provided as collateral security, please refer to note 16. Please refer to note 8 for information on impairment testing.
text: The depreciation expense related to "Other plant and operating equipment" of USD 1.0m relates to "Administrative expense" (2018: USD 1.1m, 2017: USD 0.9m). Depreciation and impairment losses on tangible fixed assets on "Vessels and capitalized dry-docking" relate to operating expenses.

Questions:
question: What information can be derived in note 16?
answer: information on assets provided as collateral security
question: What was the depreciation expense related to Other plant and operating equipment?
answer: USD 1.0m
question: What are the broad categories analyzed under Other plant and operating equipment?
answer: Cost
Depreciation
question: In which year was the amount of depreciation for the year the largest?
answer: 2018
derivation: 1.1>1.0>0.9
question: What was the change in the carrying amount as of 31 December from 2018 to 2019?
answer: 1.3
derivation: 4.3-3.0
scale: million
question: What was the percentage change in the carrying amount as of 31 December from 2018 to 2019?
answer: 43.33
derivation: (4.3-3.0)/3.0
scale: percent
Years Ended June 30,
($ in millions)
2019
2018
2017
Cost of sales
Service cost
$10.0
$10.5
$20.2
Total cost of sales
10.0
10.5
20.2
Selling, general and administrative expenses
Service cost
1.5
1.6
3.9
Total selling, general and administrative expenses
1.5
1.6
3.9
Other expense
Pension earnings, interest and deferrals
0.1
2.1
23.8
Curtailment charge
—
—
0.5
Total other expense
0.1
2.1
24.3
Net pension expense
$11.6
$14.2
$48.4

text: The service cost component of net pension expense represents the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
text: Net pension expense is recorded in accounts that are included in both the cost of sales and selling, general and administrative expenses based on the function of the associated employees and in other income (expense), net. The following is a summary of the classification of net pension expense for the years ended June 30, 2019, 2018 and 2017:
text: As of June 30, 2019 and 2018, amounts capitalized in gross inventory were $1.7 million and $1.7 million, respectively.

Questions:
question: What does the service cost component of net pension expense represent?
answer: the estimated cost of future pension liabilities earned associated with active employees. The pension earnings, interest and deferrals (“pension EID”) is comprised of the expected return on plan assets, interest costs on the projected benefit obligations of the plans and amortization of actuarial gains and losses and prior service costs.
question: How is net pension expense recorded?
answer: recorded in accounts that are included in both the cost of sales and selling, general and administrative expenses based on the function of the associated employees and in other income (expense), net.
question: In which years is the net pension expense recorded?
answer: 2019
2018
2017
question: In which year was the total cost of sales the largest?
answer: 2017
derivation: 20.2>10.5>10.0
question: What was the change in Total selling, general and administrative expenses in 2019 from 2018?
answer: -0.1
derivation: 1.5-1.6
scale: million
question: What was the percentage change in Total selling, general and administrative expenses in 2019 from 2018?
answer: -6.25
derivation: (1.5-1.6)/1.6
scale: percent
Years Ended December 31,
2019
2018
2017
Americas
$89,944
$112,506
$122,893
Japan
59,454
55,205
51,488
Asia Pacific, excluding Japan
35,689
36,897
33,189
EMEA
27,541
27,615
27,859
Total
$212,628
$232,223
$235,429

text: 12. Geographic Information
text: The following table depicts the disaggregation of revenue by geographic region based on the ship to location of our customers and is consistent with how we evaluate our financial performance (in thousands)

Questions:
question: What data is shown in the table?
answer: disaggregation of revenue by geographic region
question: What is the units for the data shown in the table?
answer: in thousands
question: What is the total revenue earned by the company in 2019?
answer: $212,628
question: What is the total revenue earned by the company between 2017 to 2019?
answer: 680280
derivation: $212,628 + $232,223 + $235,429 
scale: thousand
question: What is the total revenue earned in EMEA between 2017 to 2019?
answer: 83015
derivation: 27,541 + 27,615 + 27,859
scale: thousand
question: What is the change in total revenue between 2018 to 2019?
answer: -8.44
derivation: ($212,628 - $232,223)/$232,223 
scale: percent
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Anti-dilutive securities:
Employee stock options
34
50
51
Restricted stock units
315
255
140
Total
349
305
191

text: H. Net Income Per Share
text: Basic net income per share is computed by dividing net income by the weighted-average number of common stock outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted-average number of common stock outstanding and potentially dilutive securities outstanding during the period, as calculated using the treasury stock method. Potentially dilutive securities primarily include unvested restricted stock units (“RSUs”), including PSU awards, and stock options, including purchase options under VMware’s employee stock purchase plan, which included Pivotal’s employee stock purchase plan through the date of acquisition. Securities are excluded from the computation of diluted net income per share if their effect would be anti-dilutive. VMware uses the two-class method to calculate net income per share as both classes share the same rights in dividends; therefore, basic and diluted earnings per share are the same for both classes.
text: The following table sets forth the weighted-average common share equivalents of Class A common stock that were excluded from the diluted net income per share calculations during the periods presented because their effect would have been anti-dilutive (shares in thousands):

Questions:
question: Which years does the table provide information for the weighted-average common share equivalents of Class A common stock that were excluded from the diluted net income per share calculations?
answer: 2020
2019
2018
question: What was the Employee stock options in 2019?
answer: 50
scale: thousand
question: What were the Restricted stock units in 2018?
answer: 140
scale: thousand
question: What was the change in employee stock options between 2018 and 2019?
answer: -1
derivation: 50-51
scale: thousand
question: How many years did Restricted stock units exceed $200 thousand?
answer: 2
derivation: 2020##2019
question: What was the percentage change in the total anti-dilutive securities between 2019 and 2020?
answer: 14.43
derivation: (349-305)/305
scale: percent
Years Ended December 31,
2019
2018
Increase / (Decrease)
Construction
$—
$ (0.2)
$ 0.2
Marine Services
5.6
19.7
(14.1)
Life Sciences
(3.4)
(4.0)
0.6
Other
—
(0.1)
0.1
Income from equity investees
$ 2.2
$ 15.4
$ (13.2)

text: Income from Equity Investees
text: Marine Services: Income from equity investees within our Marine Services segment for the year ended December 31, 2019 decreased $14.1 million to $5.6 million from $19.7 million for the year ended year ended December 31, 2018. The decrease was driven by HMN, due to lower revenues on large turnkey projects underway than in the comparable period.
text: The equity investment in HMN has contributed $5.0 million and $12.7 million in income from equity investees for the years ended December 31, 2019 and 2018, respectively. Further contributing to the reduction in income were losses at SBSS from a loss contingency related to ongoing legal disputes and lower vessel utilization.
text: Life Sciences: Loss from equity investees within our Life Sciences segment for the year ended December 31, 2019 decreased $0.6 million to $3.4 million from $4.0 million for the year ended December 31, 2018. The decrease in losses were largely due to lower equity method losses recorded from our investment in MediBeacon due to the timing of clinical trials and revenue from a licensing agreement which did not occur in the comparable periods.
text: Segment Results of Operations In the Company's Consolidated Financial Statements, other operating (income) expense includes (i) (gain) loss on sale or disposal of assets, (ii) lease termination costs, (iii) asset impairment expense, (iv) accretion of asset retirement obligations, and (v) FCC reimbursements. Each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented (in millions).

Questions:
question: What was the decrease in the income from equity investees in December 2019?
answer: $14.1 million
question: What was the amount contributed by the equity investment in HMN in 2019?
answer: $5.0 million
question: What was the loss from equity investees for the year ended December 2019?
answer: $0.6 million
question: What was the percentage change in the marine services from 2018 to 2019?
answer: -71.57
derivation: 5.6 / 19.7 - 1
scale: percent
question: What is the average life sciences value for 2018 and 2019?
answer: -3.7
derivation: -(3.4 + 4.0) / 2
scale: million
question: What is the percentage change in the income from equity investees from 2018 to 2019?
answer: -85.71
derivation: 2.2 / 15.4 - 1
scale: percent
€ millions
2019
2018
2017
Germany
3,948
3,658
3,352
Rest of EMEA
8,158
7,446
7,063
EMEA
12,105
11,104
10,415
United States
9,085
7,880
7,436
Rest of Americas
2,109
1,832
1,911
Americas
11,194
9,713
9,347
Japan
1,180
963
885
Rest of APJ
3,074
2,928
2,814
APJ
4,254
3,891
3,699
SAP Group
27,553
24,708
23,461

text: Geographic Information
text: The amounts for revenue by region in the following tables are based on the location of customers. The regions in the following table are EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan).
text: Total Revenue by Region

Questions:
question: What is the amount for EMEA in 2019?
answer: 12,105
scale: million
question: What is the amount for APJ in 2018?
answer: 3,891
scale: million
question: What are the broad categories making up the total revenue by region?
answer: EMEA
Americas
APJ
question: In which year was the amount for Germany the largest?
answer: 2019
derivation: 3,948>3,658>3,352
question: What was the change in APJ in 2019 from 2018?
answer: 363
derivation: 4,254-3,891
scale: million
question: What was the percentage change in APJ in 2019 from 2018?
answer: 9.33
derivation: (4,254-3,891)/3,891
scale: percent
As of December 31,
2019
2018
Liability component:
Principal
$92,000
$115,000
Less: debt discount, net of amortization
(12,776)
(20,903)
Net carrying amount
$79,224
$94,097
Equity component (1)
(14,555)
22,094

text: The 2022 Notes consist of the following (in thousands):
text: (1) Recorded in the consolidated balance sheet within additional paid-in capital, net of $0.8 million transaction costs in equity. December 31, 2019 also includes $36.7 million market premium representing the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.

Questions:
question: What is the net carrying amount in 2019?
answer: $79,224
scale: thousand
question: How much was the market premium at December 31, 2019?
answer: $36.7 million
question: What does market premium of $36.7 million represent?
answer: the excess of the total consideration delivered over the fair value of the liability recognized related to the $23.0 million principal balance repurchase of the 2022 Notes.
question: What is the change in Principal from December 31, 2019 to December 31, 2018?
answer: -23000
derivation: 92,000-115,000
scale: thousand
question: What is the change in the debt discount, net of amortization from December 31, 2019 to December 31, 2018?
answer: -8127
derivation: 12,776-20,903
scale: thousand
question: What is the change in Net carrying amount from December 31, 2019 to December 31, 2018?
answer: -14873
derivation: 79,224-94,097
scale: thousand
CONSOLIDATED
2019 $’000
2018 $’000
Reserves
Share-based payment reserve
3,960
3,198
Business combination reserve
5,571
5,571
Foreign currency translation reserve
(12)
(24)
9,519
8,745

text: 4.2 Equity (continued)
text: Share buy-back
text: A buy-back is the purchase by a company of its existing shares. Refer to note 4.3 for further details.
text: Share-based payment reserve
text: This reserve records the value of shares under the Long Term Incentive Plan, and historical Employee and CEO Share Option plans offered to the CEO, Executives and employees as part of their remuneration. Refer to note 5.2 for further details of these plans.
text: Business combination reserve
text: The internal group restructure performed in the 2007 financial year, which interposed the holding company, iSelect Limited, into the consolidated group was exempted by AASB 3 Business Combinations as it precludes entities or businesses under common control. The carry-over basis method of accounting was used for the restructuring of the iSelect Group. As such, the assets and liabilities were reflected at their carrying amounts. No adjustments were made to reflect fair values, or recognise any new assets or liabilities. No goodwill was recognised as a result of the combination and any difference between the consideration paid and the ‘equity’ acquired was reflected within equity as an equity reserve titled “Business Combination Reserve”.
text: Foreign currency translation reserve
text: Refer to Note 1.5 for further details.

Questions:
question: What are the components of reserves?
answer: Share-based payment reserve
Business combination reserve
Foreign currency translation reserve
question: Which method of accounting was used for the restructuring of the iSelect Group?
answer: carry-over basis method of accounting
question: What is a buy-back?
answer: the purchase by a company of its existing shares
question: In which year is the share-based payment reserve higher?
answer: 2019
derivation: Find the year with the higiher share-based payment reserve
question: What is the change in the Business combination reserve between 2018 and 2019?
answer: 0
derivation: 5,571-5,571
scale: thousand
question: What is the percentage change in the total reserves from 2018 to 2019?
answer: 8.85
derivation: (9,519-8,745)/8,745
scale: percent
REGION
NUMBER OF CENTRES
TOTAL NLA
Brisbane
5
25,000
Gold Coast
4
6,500
Sunshine Coast
1
6,500
Central Coast (NSW)
6
20,600
Wollongong
3
12,700
Melbourne
2
8,600
Adelaide
3
15,500
Perth
2
10,800
Auckland (NZ)
3
27,000
Hamilton (NZ)
4
21,600
Rotorua (NZ)
1
5,000
Tauranga (NZ)
1
3,200
Total Acquisitions
35
163,000

text: ACQUISITIONS National Storage has successfully transacted 35 acquisitions and 4 development sites in FY19 and continues to pursue high-quality acquisitions across Australia and New Zealand. The ability to acquire and integrate strategic accretive acquisitions is one of National Storage’s major competitive advantages and a cornerstone of its growth strategy. This active growth strategy also strengthens and scales the National Storage operating platform which drives efficiencies across the business.
text: WINE ARK Wine Ark, Australia’s largest wine storage provider is part of the National Storage group and houses over two million bottles of fine wine across 15 centres for clients located in over 30 countries. There are few businesses in Australia with more experience when it comes to storing and managing premium wine. Throughout FY19 Wine Ark continued to strengthen its relationship and involvement in the greater wine trade supporting the Wine Communicators of Australia, Sommeliers Association of Australia, Wine Australia and Commanderie de Bordeaux (Australian Chapter).

Questions:
question: What was the total NLA in Brisbane?
answer: 25,000
question: What was the total number of acquisitions in FY19?
answer: 35 acquisitions
question: What are the benefits of active growth strategy?
answer: strengthens and scales the National Storage operating platform which drives efficiencies across the business.
question: What is the sum of centres in Brisbane and Gold Coast?
answer: 9
derivation: 5 + 4
question: What is the difference in the NLA between Sunshine Cost and Brisbane?
answer: 18500
derivation: 25,000 - 6,500
question: What is the average total NLA of Sunshine Coast and Gold Coast?
answer: 6500
derivation: (6,500 + 6,500) / 2
2019
2018
£m
£m
Receivables, which are included in trade and other receivables
27.0
28.8
Accrued income
28.0
26.7
Deferred income
(13.2)
(1.8)

text: Contract balances
text: The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.
text: Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
text: Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.

Questions:
question: What does accrued income relate to?
answer: Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
question: What was  Accrued income in 2019?
answer: 28.0
scale: million
question: What are the components in the table providing information on contract balances?
answer: Receivables, which are included in trade and other receivables
Accrued income
Deferred income
question: In which year was accrued income larger?
answer: 2019
derivation: 28.0>26.7
question: What was the change in accrued income in 2019 from 2018?
answer: 1.3
derivation: 28.0-26.7
scale: million
question: What was the percentage change in accrued income in 2019 from 2018?
answer: 4.87
derivation: (28.0-26.7)/26.7
scale: percent
Year Ended
September 28,2019
September 29,2018
September 30,2017
Net income
$53,825
$247,358
$207,122
Other comprehensive income (loss):(1)
Translation adjustment, net of taxes(2)
(32,609)
(18,065)
24,923
Changes in unrealized losses on available-for-sale securities, net of taxes(3)
—
(4)
(3,330)
Defined benefit pension plans, net of taxes(4)
(6,560)
996
3,613
Other comprehensive income (loss), net of tax
(39,169)
(17,073)
25,206
Comprehensive income
$14,656
$230,285
$232,328

text: COHERENT, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (In thousands)
text: (1) Reclassification adjustments were not significant during fiscal 2019, 2018 and 2017.
text: (2) Tax benefits of $(5,161), $0 and $(326) were provided on translation adjustments during fiscal 2019, 2018 and 2017, respectively.
text: (3) Tax benefits of $0, $(2) and $(1,876) were provided on changes in unrealized losses on available-for-sale securities during fiscal 2019, 2018 and 2017, respectively.
text: (4) Tax expenses (benefits) of $(2,371), $202 and $1,747 were provided on changes in defined benefit pension plans during fiscal 2019, 2018 and 2017, respectively.

Questions:
question: What was Net income in 2019?
answer: $53,825
scale: thousand
question: What was  Comprehensive income  in 2018?
answer: $230,285
scale: thousand
question: In which years was Comprehensive income calculated?
answer: 2019
2018
2017
question: In which year was Comprehensive income largest?
answer: 2017
derivation: 232,328>230,285>14,656
question: What was the change in Net income in 2018 from 2017?
answer: 40236
derivation: 247,358-207,122
scale: thousand
question: What was the percentage change in Net income in 2018 from 2017?
answer: 19.43
derivation: (247,358-207,122)/207,122
scale: percent