next-tat/TAT-QA huggingface dataset:
Years Ended December 31,
2019
2018
2017
Gross unrecognized tax benefits —beginning balance
$4,191
$3,782
$3,360
Increases (decrease) related to tax positions from prior years
(280)
(266)
(151)
Increases related to tax positions taken during current year
530
675
573
Decreases related to tax positions taken during the current year
—
—
—
Gross unrecognized tax benefits —ending balance
$4,441
$4,191
$3,782

text: Uncertain Tax Positions
text: As of December 31, 2019, 2018 and 2017, we had gross unrecognized tax benefits of $4.4 million, $4.2 million
and $3.8 million, respectively. Accrued interest expense related to unrecognized tax benefits is recognized as part of
our income tax provision in our consolidated statements of operations and is immaterial for the years ended
December 31, 2019 and 2018. Our policy for classifying interest and penalties associated with unrecognized income
tax benefits is to include such items in income tax expense.
text: The activity related to the unrecognized tax benefits is as follows (in thousands):
text: These amounts are related to certain deferred tax assets with a corresponding valuation allowance. As ofDecember 31, 2019, the total amount of unrecognized tax benefits, if recognized, that would affect the effective taxrate is $1.0 million. We do not anticipate a material change to our unrecognized tax benefits over the next twelvemonths. Unrecognized tax benefits may change during the next twelve months for items that arise in the ordinarycourse of business.
text: We are subject to taxation in the United States, various states, and several foreign jurisdictions. Because we havenet operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreigntaxing authorities may examine our tax returns for all years from 2005 through the current period. We are notcurrently under examination by any taxing authorities.

Questions:
question: What is the company's unrecognized tax benefit in 2019?
answer: $4,441
scale: thousand
question: What is the company's unrecognized tax benefit in 2018?
answer: $4,191
scale: thousand
question: What is the company's unrecognized tax benefit in 2017?
answer: $3,782
scale: thousand
question: What is the company's gross unrecognized tax benefits - ending balance in 2016?
answer: 12414
derivation: $4,441 + $4,191 + $3,782 
scale: thousand
question: What is the company's change in beginning balance between 2018 and 2019?
answer: 10.81
derivation: ($4,191 - $3,782)/$3,782 
scale: percent
question: What is the total increases related to tax positions taken during current year in 2018 and 2019?
answer: 1205
derivation: 530 + 675 
scale: thousand
June 1, 2019
June 2, 2018
Flocks, net of accumulated amortization
$105,536
$96,594
Eggs
14,318
17,313
Feed and supplies
52,383
54,737
$172,237
$168,644

text: 4. Inventories
text: Inventories consisted of the following (in thousands):
text: We grow and maintain flocks of layers (mature female chickens), pullets (female chickens, under 18 weeks of age), and breeders (male and female chickens used to produce fertile eggs to hatch for egg production flocks). Our total flock at June 1, 2019, consisted of approximately 9.4 million pullets and breeders and 36.2 million layers.

Questions:
question: What is the number of eggs in 2019?
answer: 14,318
scale: thousand
question: What is the increase / (decrease) in number of eggs in 2019?
answer: -2995
derivation: 14,318 - 17,313
scale: thousand
question: What was the flock composition in June 2019?
answer: consisted of approximately 9.4 million pullets and breeders and 36.2 million layers.
question: What is the age for the pullets?
answer: under 18 weeks
question: What is the percentage increase / (decrease) in feed and supplies in 2019 compared to 2018?
answer: -4.3
derivation: 52,383 / 54,737 - 1
scale: percent
question: What is the increase / (decrease) in total inventory in 2019 compared to 2018?
answer: 3593
derivation: 172,237 - 168,644
scale: thousand
AUSTRALIA
ASIA
TOTAL
$’000
$’000
$’000
30 June 2019
Revenue
149,295
4,864
154,159
Non-current assets1
44,061
15,899
59,960
30 June 2018
Revenue
174,776
2,155
176,931
Non-current assets1
49,235
15,245
64,480

text: 2.1 Segment information
text: Segment information is based on the information that management uses to make decisions about operating matters and allows users to review operations through the eyes of management. We present our reportable segments and measure our segment results on continuing operations basis, i.e. the same basis as our internal management reporting structure.
text: We have four reportable segments which offer a service that includes comparison, purchase support and lead referrals across:
text: • Health (private health insurance),
text: • Life and General Insurance,
text: • Energy and Telecommunications, and
text: • Other, predominately offering financial service products including home loans in Australia and Asia.
text: In the current year, unallocated corporate costs include costs associated with the business restructure and other one-off transactions.
text: 1 Non-current assets other than financial instruments and deferred tax assets.

Questions:
question: What are the four reportable segments which offer a service that includes comparison, purchase support and lead referrals?
answer: Health (private health insurance)
Life and General Insurance
Energy and Telecommunications
Other, predominately offering financial service products including home loans in Australia and Asia
question: What do the unalloacated corporate costs include in the current year?
answer: costs associated with the business restructure and other one-off transactions
question: What is the revenue in Australia in 2019?
answer: 149,295
scale: thousand
question: What is the percentage change in the revenue in Australia from 2018 to 2019?
answer: -14.58
derivation: (149,295-174,776)/174,776
scale: percent
question: What is the percentage change in the revenue in Asia from 2018 to 2019?
answer: 125.71
derivation: (4,864-2,155)/2,155
scale: percent
question: What is the percentage of Australia's non-current assets in the total non-current assets in 2019?
answer: 73.48
derivation: 44,061/59,960
scale: percent
Fiscal Year Ended August 31,
2019
2018
2017
Expected dividend yield
0.6%
0.6%
0.8%
Risk-free interest rate
2.3%
1.4%
0.5%
Expected volatility(1)
28.6%
23.0%
33.0%
Expected life
0.5 years
0.5 years
0.5 years

text: Employee Stock Purchase Plan
text: The maximum aggregate number of shares that are available for issuance under the 2011 Employee Stock Purchase Plan (the “ESPP”) is 12,000,000.
text: Employees are eligible to participate in the ESPP after 90 days of employment with the Company. The ESPP permits eligible employees to purchase common stock through payroll deductions, which may not exceed 10% of an employee’s compensation, as defined in the ESPP, at a price equal to 85% of the fair value of the common stock at the beginning or end of the offering period, whichever is lower. The ESPP is intended to qualify under Section 423 of the Internal Revenue Code. As of August 31, 2019, 3,397,019 shares remained available for issue under the 2011 ESPP.
text: The fair value of shares issued under the ESPP was estimated on the commencement date of each offering period using the Black-Scholes option pricing model. The following weighted-average assumptions were used in the model for each respective period:
text: (1) The expected volatility was estimated using the historical volatility derived from the Company’s common stock.

Questions:
question: What was the maximum aggregate number of shares that are available for issuance under the 2011 Employee Stock Purchase Plan?
answer: 12,000,000
question: How was the expected volatility estimated?
answer: using the historical volatility derived from the Company’s common stock.
question: Which years does the table provide data for expected dividend yield?
answer: 2019
2018
2017
question: How many years did the risk-free interest rate exceed 2.0%?
answer: 1
derivation: 2019
question: What was the percentage change in expected volatility between 2018 and 2019?
answer: 5.6
derivation: 28.6-23.0
scale: percent
question: What was the percentage change in Expected dividend yield between 2017 and 2018?
answer: -0.2
derivation: 0.6-0.8
scale: percent
Pro Forma
Year Ended December 31,
2019
2018
Revenue
$527,550
$451,013
Net income attributable to common stockholders
51,075
13,264
Net income attributable to common stockholders per share - basic
$1.05
$0.27
Net income attributable to common stockholders per share - diluted
$1.02
$0.26

text: Unaudited Pro Forma Information - OpenEye
text: The following unaudited pro forma data is presented as if OpenEye were included in our historical consolidated statements of operations beginning January 1, 2018. These pro forma results do not necessarily represent what would have occurred if all the business combination had taken place on January 1, 2018, nor do they represent the results that may occur in the future.
text: This pro forma financial information includes our historical financial statements and those of our OpenEye business combination with the following adjustments: (i) we adjusted the pro forma amounts for income taxes, (ii) we adjusted for amortization expense assuming the fair value adjustments to intangible assets had been applied beginning January 1, 2018, and (iii) we adjusted for transaction fees incurred and reclassified them to January 1, 2018.
text: The pro forma adjustments were based on available information and upon assumptions that we believe are reasonable to reflect the impact of these acquisitions on our historical financial information on a supplemental pro forma basis, as follows (in thousands, except per share data):

Questions:
question: Which years does the table provide information for revenue?
answer: 2019
2018
question: What was the net income attributable to common stockholders in 2018?
answer: 13,264
scale: thousand
question: What was the Net income attributable to common stockholders per share - basic in 2019?
answer: $1.05
question: What was the change in the Net income attributable to common stockholders per share - diluted between 2018 and 2019?
answer: 0.76
derivation: 1.02-0.26
question: What was the change in the Net income attributable to common stockholders between 2018 and 2019?
answer: 37811
derivation: 51,075-13,264
scale: thousand
question: What was the percentage change in the revenue between 2018 and 2019?
answer: 16.97
derivation: (527,550-451,013)/451,013
scale: percent
(in thousands, except per share amounts)
2019
2018
2017
2016
2015
Consolidated Statements of Operations Data (1) (2):
Revenue:
Perpetual license
$80,015
109,863
132,883
145,053
166,305
Term license
199,433
178,256
206,411
152,231
109,283
Maintenance
280,580
263,875
242,320
218,635
202,802
Cloud
133,746
82,627
51,097
40,647
30,626
Consulting
217,609
256,960
255,756
205,663
173,679
Total revenue
$911,383
891,581
888,467
762,229
682,695
(Loss) income from operations
$(134,878)
$(17,032)
$93,177
$50,644
$64,661
Net (loss) income
$(90,433)
$10,617
$98,548
$45,015
$36,322
(Loss) earnings per share
Basic
$(1.14)
$0.14
$1.27
$0.59
$0.47
Diluted
$(1.14)
$0.13
$1.19
$0.56
$0.46
Cash dividends declared per common share
$0.12
$0.12
$0.12
$0.12
$0.12

text: ITEM 6. SELECTED FINANCIAL DATA
text: The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 8. Financial Statements and Supplementary Data” of this Annual Report.
text: (1) We elected to early adopt Accounting Standards Update (“ASU”) 2016-09 “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”) in 2016, which requires us, among other things, to prospectively record excess tax benefits as a reduction of the provision for income taxes in the consolidated statement of operations, whereas they were previously recognized in equity.
text: (2) We retrospectively adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09.

Questions:
question: What are the respective revenue from perpetual license in 2015 and 2016?
answer: 166,305
145,053
scale: thousand
question: What are the respective revenue from perpetual license in 2016 and 2017?
answer: 145,053
132,883
scale: thousand
question: What are the respective revenue from perpetual license in 2018 and 2019?
answer: 109,863
80,015
scale: thousand
question: What is the percentage change in the revenue earned from term license between 2015 and 2016?
answer: 39.3
derivation: (152,231 - 109,283)/109,283 
scale: percent
question: What is the percentage change in the revenue earned from perpetual license between 2018 and 2019?
answer: -27.17
derivation: (80,015 - 109,863)/109,863 
scale: percent
question: What is the total revenue earned from maintenance in 2017 and 2018?
answer: 506195
derivation: 242,320 + 263,875 
scale: thousand
Fiscal Year 2019
(in millions of €)
Continuing operations
Discontinued operations
Continuing and discontinued operations
Cash flows from operating activities
8,482
(27)
8,456
Additions to intangible assets and property, plant and equipment
(2,610)
−
(2,610)
Free cash flow
5,872
(27)
5,845

text: Free cash flow
text: The Free cash flow for the Industrial Businesses amounted to €8,000 millions, resulting in a cash conversation rate of 0.89.
text: Beginning with fiscal 2020, Siemens adopts IFRS 16, Leases, applying
the modified retrospective approach as described in more detail in NOTE 2 in B.6 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS. As a result, the shift of lease payments from cash flows from operating activities to cash flows from financing activities will have a positive effect on Free cash flow.
text: With our ability to generate positive operating cash flows, our total liquidity (defined as cash and cash equivalents plus current interest-bearing debt securities) of €13.7 billion, our unused lines of credit, and our credit ratings at year-end, we believe that we have sufficient flexibility to fund our capital requirements. Also in our opinion, our operating net working capital is sufficient for our present requirements.

Questions:
question: What was the Free cash flow for the Industrial Businesses?
answer: €8,000 millions
question: What is the source for capital funding requirement?
answer: With our ability to generate positive operating cash flows, our total liquidity (defined as cash and cash equivalents plus current interest-bearing debt securities) of €13.7 billion, our unused lines of credit, and our credit ratings at year-end, we believe that we have sufficient flexibility to fund our capital requirements.
question: What is the cash conversion rate?
answer: 0.89
question: What was the average cash flow from operating activities from continuing and discontinued operations?
answer: 4227.5
derivation: (8,482 - 27) / 2
scale: million
question: What is the increase / (decrease) of continuing operations compared to the discontinued operations for Additions to intangible assets and property, plant and equipment?
answer: 2610
derivation: (2,610 - 0)
scale: million
question: What percentage increase / (decrease) is Free cash flow in continuing operations compared to discontinued operations?
answer: 218.48
derivation: - (5,872 / -27 - 1)
scale: percent
Consolidated
2019
2018
US$000
US$000
Leasehold improvements - at cost
7,754
5,181
Less: Accumulated depreciation
(3,648)
(2,501)
4,106
2,680
Plant and equipment - at cost
6,472
5,298
Less: Accumulated depreciation
(2,827)
(2,278)
3,645
3,020
Plant and equipment under lease
15
27
Less: Accumulated depreciation
(4)
(15)
11
12
7,762
5,712

text: Note 9. Non-current assets - property, plant and equipment
text: Property, plant and equipment secured under finance leases
text: Refer to note 24 for further information on property, plant and equipment secured under finance leases.
text: Accounting policy for property, plant and equipment
text: Plant and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably.
text: Plant and equipment are depreciated and leasehold improvements are amortised over their estimated useful lives using the straightline method. Assets held under finance lease are depreciated over their expected useful lives as owned assets or, where shorter, the term of the relevant lease.

Questions:
question: What is the total consolidated amount in 2019?
answer: 7,762
scale: thousand
question: When are subsequent costs included?
answer: when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably
question: What are the years included in the table?
answer: 2019
2018
question: Which year had a higher total consolidated Non-current assets value?
answer: 2019
derivation:  7,762 > 5,712 
question: What is the percentage change in the plant and equipment at cost less accumulated depreciation from 2018 to 2019?
answer: 20.7
derivation: (3,645-3,020)/3,020
scale: percent
question: What is the percentage change in the leasehold improvements before depreciation from 2018 from 2019?
answer: 49.66
derivation: (7,754-5,181)/5,181
scale: percent
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used in investing activities
$(301,433)
$(537,584)
Net cash provided by financing activities
$3,954
$573,000

text: Cash Flows
text: Our cash flows from operations are significantly impacted by timing of invoicing and collections of accounts receivable and annual bonus payments, as well as payments of payroll, payroll taxes, and other taxes.
text: We expect that we will continue to generate positive cash flows from operations on an annual basis, although this may fluctuate significantly on a quarterly basis. In particular, we typically use more cash during the first fiscal quarter ended October 31, as we generally pay cash bonuses to our employees for the prior fiscal year during that period and pay seasonally higher sales commissions from increased customer orders booked in our fourth fiscal quarter.
text: We believe that our existing cash and cash equivalents and sources of liquidity will be sufficient to fund our operations for at least the next 12 months. Our future capital requirements will depend on many factors, including our rate of revenue growth, the expansion of our sales and marketing activities, the timing and extent of our spending to support our research and development efforts, investments in cloud infrastructure and operating costs, and expansion into other markets.
text: We also may invest in or acquire complementary businesses, applications, or technologies, which may require the use of significant cash resources and/or additional financing. The following summary of cash flows for the periods indicated has been derived from our consolidated financial statements included elsewhere in this Annual Report on Form 10-K (in thousands):

Questions:
question: What were the cash flows from operations impacted by?
answer: by timing of invoicing and collections of accounts receivable and annual bonus payments, as well as payments of payroll, payroll taxes, and other taxes.
question: What was the Net cash provided by financing activities in 2019 and 2018 respectively?
answer: $3,954
$573,000
scale: thousand
question: What was the Net cash provided by operating activities in 2019 and 2018 respectively?
answer: $116,126
$140,459
scale: thousand
question: What was the average Net cash provided by operating activities for 2018 and 2019?
answer: 128292.5
derivation: (116,126 + 140,459) / 2
scale: thousand
question: What is the change in the Net cash provided by financing activities from 2018 to 2019?
answer: -569046
derivation: 3,954 - 573,000
scale: thousand
question: In which year was Net cash used in investing activities less than -350,000 thousands?
answer: 2019
derivation: locate and analyze Net cash used in investing activities in row 4
Fiscal
2019
2018 (1) (2)
2017 (1) (3)
2016 (1) (4)
2015 (1) (5)
(in millions of U.S. dollars)
Income Statement Data
Revenues
$43,215
$40,993
$36,177
$34,254
$32,406
Operating income
6,305
5,899
5,191
4,846
4,526
Net income
4,846
4,215
3,635
4,350
3,274
Net income attributable to Accenture plc
4,779
4,060
3,445
4,112
3,054
Earnings Per Class A Ordinary Share
Basic
$7.49
$6.46
$5.56
$6.58
$4.87
Diluted
7.36
6.34
5.44
6.45
4.76
Dividends per ordinary share
2.92
2.66
2.42
2.20
2.04

text: ITEM 6. SELECTED FINANCIAL DATA
text: The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related Notes included elsewhere in this report.
text: (1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.
text: (2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Provision for Income Taxes.”
text: (3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Pension Settlement Charge.”
text: (4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016.
text: (5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.

Questions:
question: Between 2015 to 2019, which year did Accenture earn the highest revenue?
answer: 2019
question: What is the financial impact of the post-tax, pension settlement charge recorded during fiscal 2015？
answer: $39 million
question: What is the company's net income attributable to Accenture plc in 2017?
answer: 3,445
scale: million
question: What is the post-tax, gain on sale of businesses recorded during fiscal 2016?
answer: 745
scale: million
question: What is the average revenue from 2015 to t2019?
answer: 37409
derivation: (43,215 +40,993+36,177+34,254+32,406)/5 
scale: million
question: What is the total dividends per ordinary share in 2018 and 2019? 
answer: 5.58
derivation: $2.92 + $2.66