next-tat/TAT-QA huggingface dataset:
Fiscal Year
Operating Lease (1)
Finance Lease (1)
2020
$904.3
$8.0
2021
878.3
5.3
2022
845.5
4.3
2023
810.3
3.0
2024
766.4
2.1
Thereafter
6,140.1
45.4
Total lease payments
10,344.9
68.1
Less amounts representing interest
(3,340.0)
(37.4)
Total lease liability
7,004.9
30.7
Less current portion of lease liability
494.5
6.7
Non-current lease liability
$6,510.4
$24.0

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: As of December 31, 2019, the Company does not have material operating or financing leases that have not yet commenced.
text: Maturities of operating and finance lease liabilities as of December 31, 2019 were as follows:
text: (1) Balances are translated at the applicable period-end exchange rate, which may impact comparability between periods.

Questions:
question: What was the operating lease in 2020?
answer: $904.3
scale: million
question: What were operating and finance lease balances translated at?
answer: the applicable period-end exchange rate, which may impact comparability between periods.
question: What were the total lease payments for operating lease?
answer: 10,344.9
scale: million
question: What was the sum of operating lease in fiscal years 2020-2022?
answer: 2628.1
derivation: $904.3+878.3+845.5
scale: million
question: What was the change in finance leases between 2020 and 2021?
answer: -2.7
derivation: 5.3-8.0
scale: million
question: What is non-current lease liability as a percentage of Total lease liability?
answer: 92.94
derivation: 6,510.4/7,004.9
scale: percent
Equity-settled
Exercise price
Fair Value at grant date
Date of grant
US$
US$
16 May 2016
0.07
0.0445 to 0.0463
24 April 2017
0.07
0.0301 to 0.0315
2 May 2017
0.07
0.0292 to 0.0313
31 July 2017
0.07
0.0313 to 0.0315
8 September 2017
0.07
0.0296 to 0.0298
23 October 2017
0.07
0.0309 to 0.0320
10 January 2018
0.07
0.0316 to 0.0318
1 April 2018
0.07
0.0360 to 0.0366
1 July 2018
0.07
0.0368 to 0.0373
19 October 2018
0.07
0.0371 to 0.0374
31 January 2019
0.07
0.0367 to 0.0369

text: 5.3.4 HOOQ's share options - equity-settled arrangement
text: In December 2015, HOOQ Digital Pte. Ltd. (“HOOQ”), a 65%-owned subsidiary of the Company, implemented the HOOQ Digital Employee Share Option Scheme (the “Scheme”). Selected employees (including executive directors) of HOOQ and/or its subsidiaries are granted options to purchase ordinary shares of HOOQ.
text: Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
Options are exercisable at a price no less than 100% of the fair value of the ordinary shares of HOOQ on the date of grant, and are scheduled to be fully vested 4 years from the vesting commencement date.
text: The grant dates, exercise prices and fair values of the share options were as follows –
text: The term of each option granted is 10 years from the date of grant.
text: The fair values for the share options granted were estimated using the Black-Scholes pricing model.
text: From 1 April 2018 to 31 March 2019, options in respect of an aggregate of 9.6 million of ordinary shares in HOOQ have been granted. As at 31 March 2019, options in respect of an aggregate of 43.3 million of ordinary shares in HOOQ are outstanding.

Questions:
question: What model was used to calculate the fair value of the share options granted?
answer: Black-Scholes pricing model
question: What can the employees do with the granted options?
answer: purchase ordinary shares of HOOQ
question: How long does the options take to become fully vested?
answer: 4 years from the vesting commencement date
question: On how many different occasions did Singtel grant share options in 2017?
answer: 5
derivation: 24 April## 2 May## 31 July## 8 September## 23 October
question: As at 31 March 2017, options in respect of how many ordinary shares in HOOQ were outstanding? 
answer: 33.7
derivation: 43.3 - 9.6
scale: million
question: When does the term of the option granted on 31 January 2019 end?
answer: 31 January 2029
derivation: 31 January 2019 + 10 years
Acquisition Cost
Accumulated Amortization
Transfer/ Write off
Net Book Value December 31, 2018
Trade name
$100,420
$(47,966)
$—
$52,454
Port terminal operating rights
53,152
(11,838)
—
41,314
Customer relationships
35,490
(19,520)
—
15,970
Favorable lease terms(**)
32,492
(2,143)
(1,150)
29,199
Total Intangible assets
$221,554
$(81,467)
$(1,150)
$138,937

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 8: INTANGIBLE ASSETS/LIABILITIES OTHER THAN GOODWILL
text: Net Book Value of Intangible Assets other than Goodwill as at December 31, 2018
text: (**) During the year ended December 31, 2018, acquisition costs of $1,150 of favorable lease terms were capitalized as part of the cost of one vessel due to the exercise of the purchase option (See also Note 2(n)). As of December 31, 2018, intangible assets associated with the favorable lease terms included an amount of $31,342 associated with the favorable lease terms of certain charter out contracts of Navios Containers which were recognized as of November 30, 2018 (see Note 3). During the year ended December 31, 2017, acquisition costs of $10,398 and accumulated amortization of $7,001 of favorable lease terms were considered impaired and were written off resulting in a loss of $3,397 included in the statement of comprehensive (loss)/income within the caption of “Impairment loss/ loss on sale of vessels, net”.

Questions:
question: What was the net book value of trade name?
answer: 52,454
scale: thousand
question: What was the acquisition cost of Port terminal operating rights?
answer: 53,152
scale: thousand
question: What was the Accumulated Amortization of favorable lease terms?
answer: (2,143)
scale: thousand
question: How many intangible assets had an acquisition cost that exceeded $50,000 thousand?
answer: 2
derivation: Trade name##Port terminal operating rights
question: What was the difference in the net book value between trade name and port terminal operating rights?
answer: 11140
derivation: 52,454-41,314
scale: thousand
question: What was the difference between the accumulated amortization between Customer relationships and favorable lease terms?
answer: -17377
derivation: -19,520-(-2,143)
scale: thousand
For the years ended December 31,
2017
2018
2019
$NT(In Thousands)
$NT (In Thousands)
$NT (In Thousands)
Profit (loss) from continuing operations
$77,589
$(616,665)
$115,329
Post-tax profit from discontinued operations
80,248
—
—
Other comprehensive income (loss)
526,773
(82,871)
873,308
Total comprehensive income (loss)
$684,610
$(699,536)
$988,637

text: Financial information of associates and joint ventures:
text: There is no individually significant associate or joint venture for the Company. For individually immaterial associates and joint ventures, the following tables summarize the amount recognized by the Company at its share of those associates and joint ventures separately.
text: When an associate or a joint venture is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss).
text: Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the years ended December 31, 2017, 2018 and 2019 were NT$45 million, NT$(16) million and NT$(9) million, respectively, which were not included in the following table.
text: The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method was as follows:

Questions:
question: Is there a  individually significant associate or joint venture for the Company?
answer: There is no individually significant associate or joint venture for the Company.
question: What is recognized as comprehensive income (loss)?
answer: an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss).
question: What method is used to calculate the aggregate amount of the Company’s share?
answer: the equity method
question: What is the average Profit (loss) from continuing operations?
answer: 269861
derivation: (77,589+616,665+115,329) / 3
scale: thousand
question: What is the increase/ (decrease) in Total comprehensive income (loss) from 2018 to 2019?
answer: 289101
derivation: 988,637-699,536
scale: thousand
question: What is the increase/ (decrease) in Profit (loss) from continuing operations from 2018 to 2019?
answer: -501336
derivation: 115,329-616,665
scale: thousand
Years Ended December 31,
2019
2018
(in thousands)
Beginning balance
$240,500
$310,645
Other additions
86
—
Transfers to developed technology from IPR&D
4,400
—
Amortization
(57,015)
(67,947)
Impairment losses
—
(2,198)
Ending balance
$187,971
240,500

text: The following table sets forth activity during the years ended December 31, 2019 and 2018 related to finite-lived intangible assets:
text: The Company regularly reviews the carrying amounts of its long-lived assets subject to depreciation and amortization, as well as the related useful lives, to determine whether indicators of impairment may exist which warrant adjustments to carrying values or estimated useful lives. An impairment loss is recognized when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.
text: Should impairment exist, the impairment loss is measured based on the excess of the carrying amount of the asset over the asset’s fair value. During the years ended December 31, 2019 and 2017, no impairment losses related to finite-lived intangible assets were recognized. Impairment loss related to finite-lived intangible assets for the year ended December 31, 2018 was $2.2 million and related to acquired developed technology.

Questions:
question: When is the impairment loss recognized?
answer: when the sum of the expected future undiscounted net cash flows is less than the carrying amount of the asset.
question: What was the Impairment loss related to finite-lived intangible assets in 2018?
answer: $2.2 million
question: What were the other additions in 2019 and 2018 respectively?
answer: 86
0
scale: thousand
question: What was the change in the Beginning balance from 2018 to 2019?
answer: -70145
derivation: 240,500 - 310,645
scale: thousand
question: What is the average other additions for 2018 and 2019?
answer: 43
derivation: (86 + 0) / 2
scale: thousand
question: In which year was Transfers to developed technology from IPR&D greater than 4,000 thousands?
answer: 2019
derivation: locate and analyze Transfers to developed technology from IPR&D in row 6
Year ended December 31,
2019
2018
Numerators
Numerator for basic and diluted earnings per share:
Net income
$13,267
$3,654
Denominators
Denominators for basic and diluted earnings per share:
Weighted average shares outstanding - basic
17,424
20,721
Dilutive potential common shares
Stock options and awards
1,101
296
Denominator for diluted earnings per share
18,525
21,017
Net income per common share - basic
$0.76
$0.18
Net income per common share – diluted
$0.72
$0.17

text: Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts):
text: Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the “Tender Offer”) and the stock repurchase program announced on October 29, 2018.
text: 11.     Earnings Per Share

Questions:
question: Why did the company's weighted average shares outstanding decrease?
answer: due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the “Tender Offer”) and the stock repurchase program announced on October 29, 2018.
question: What is the basic net income per common share in 2019?
answer: $0.76
question: What is the diluted net income per common share in 2018?
answer: $0.17
question: How did the company's basic weighted average shares outstanding change from 2018 to 2019?
answer: -15.91
derivation: (17,424-20,721)/20,721
scale: percent
question: How did the company's Denominator for diluted earnings per share change from 2018 to 2019?
answer: -11.86
derivation: (18,525 - 21,017)/21,017
scale: percent
question: How much more stock options and awards did the company give out in 2019 compared to 2018?
answer: 805
derivation: 1,101-296
scale: thousand
2019
2018
Domestic
(1,698,689)
(2,468,805)
Foreign
(52,222)
(88,726)
Loss before income taxes
(1,750,911)
(2,557,531)

text: NOTE 11 – INCOME TAXES
text: The components of loss before income taxes are as follows:

Questions:
question: What is the company's domestic loss before income tax in 2019?
answer: 1,698,689
question: What is the company's domestic loss before income tax in 2018?
answer: 2,468,805
question: What is the company's foreign loss before income tax in 2019?
answer: 52,222
question: What is the company's percentage change in foreign loss between 2018 and 2019?
answer: -41.14
derivation: (52,222 - 88,726)/88,726 
scale: percent
question: What is the change in the total loss before income taxes between 2018 and 2019?
answer: -806620
derivation: 1,750,911 - 2,557,531 
question: What is the change in the domestic losses between 2018 and 2019?
answer: -770116
derivation: 1,698,689 - 2,468,805
2019
2018
2017
Balance as of January 1,
$151.9
$142.0
$144.4
Additions (1)
42.5
15.7
11.6
Reversals
—
—
(9.1)
Foreign currency translation
(0.2)
(5.8)
(4.9)
Balance as of December 31,
$194.2
$151.9
$142.0

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: At December 31, 2019 and 2018, the Company has provided a valuation allowance of $194.2 million and $151.9 million, respectively, which primarily relates to foreign items. The increase in the valuation allowance for the year ending December 31, 2019 is due to uncertainty as to the timing of, and the Company’s ability to recover, net deferred tax assets in certain foreign operations in the foreseeable future, offset by fluctuations in foreign currency exchange rates. The amount of deferred tax assets considered realizable, however, could be adjusted if objective evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as the Company’s projections for growth.
text: A summary of the activity in the valuation allowance is as follows:
text: (1) Includes net charges to expense and allowances established due to acquisition.
text: The recoverability of the Company’s deferred tax assets has been assessed utilizing projections based on its current operations. Accordingly, the recoverability of the deferred tax assets is not dependent on material asset sales or other non-routine transactions. Based on its current outlook of future taxable income during the carryforward period, the Company believes that deferred tax assets, other than those for which a valuation allowance has been recorded, will be realized.

Questions:
question: In which years did the company provide a valuation allowance?
answer: 2019
2018
question: What was the valuation allowance provided by the company in 2018 and 2019 respectively?
answer: $151.9 million
$194.2 million
question: What were the additions in 2019?
answer: 42.5
scale: million
question: How many years was the balance as of January 1 above $100 million?
answer: 3
derivation: 2019##2018##2017
question: How many years was the balance as of December 31 above $150 million?
answer: 2
derivation: 2019##2018
question: What was the percentage change in Foreign currency translation between 2018 and 2019?
answer: -96.55
derivation: (-0.2-(-5.8))/-5.8
scale: percent
December 31, 2018
Gross Carrying Amount
Unamortized Discount and Deferred Financing Costs
Net Carrying Amount
2021 Notes
650
(3)
647
2022 Notes
400
(3)
397
2026 Notes
850
(8)
842
2027 Notes
400
(5)
395
2047 Notes
400
(10)
390
Total debt
$2,700
$(29)
$2,671

text: A summary of our outstanding debt as of December 31, 2018, is as follows (amounts in millions):
text: Refer to Note 13 of the notes to the consolidated financial statements included in Item 8 of this Annual Report on Form 10-K for further disclosures regarding our debt obligations.

Questions:
question: What was the gross carrying amount in the 2021 Notes?
answer: 650
scale: million
question: What was the gross carrying amount in the 2026 Notes?
answer: 850
scale: million
question: What was the net carrying amount in the 2047 Notes?
answer: 390
scale: million
question: What was the change in gross carrying amount between the 2022 and 2026 notes?
answer: 450
derivation: 850-400
scale: million
question: What was the change in gross carrying amount between the 2021 and 2022 notes?
answer: -250
derivation: 400-650
scale: million
question: What was the percentage change in the net carrying amount between the 2026 and 2027 notes?
answer: -53.09
derivation: (395-842)/842
scale: percent
Year Ended December 31
2019
2018
Assumed volatility
64% - 69%
75% - 81%
(67% weighted average)
(78% weighted average)
Assumed risk free interest rate
1.8% - 2.7%
2.2% - 2.8%
(2.4% weighted average)
(2.5% weighted average)
Average expected life of options (in years)
6.1 - 6.3
6.2
(6.2 weighted average)
(6.2 weighted average)
Expected dividends
-
-

text: As of December 31, 2019, exercisable options had an intrinsic value of less than $0.1 million. The intrinsic value of options exercised was $0.4 million in 2019 and $0.1 million in 2018. The following are the assumptions used in valuing the 2019 and 2018 stock option grants:
text: In January 2020, we issued options to employees for the purchase of up to 591,004 shares of common stock, at an exercise price of $1.23 per share which vest and become exercisable in four annual installments ending in January 2024. The options have a grant date fair value per share of $1.26.

Questions:
question: As of December 31, 2019, what is the intrinsic value of the outstanding stock options?
answer: $0.1 million
question: What was the intrinsic value of options exercised in 2019 and 2018 respectively?
answer: $0.4 million
$0.1 million
question: What are the respective assumed volatility in 2018 and 2019 respectively?
answer: 75% - 81%
64% - 69%
question: What is the average assumed risk free rate in 2018?
answer: 2.5
derivation: (2.2 + 2.8)/2 
scale: percent
question: What is the average assumed risk free rate in 2019?
answer: 2.25
derivation: (1.8 + 2.7)/2 
scale: percent
question: What is the average assumed volatility in 2018?
answer: 78
derivation: (75 + 81)/2 
scale: percent
2019
2018
£m
£m
Amounts paid in the year:
Final dividend for the year ended 31st December 2018 of 71.0p (2017: 62.0p) per share
52.3
45.7
Interim dividend for the year ended 31st December 2019 of 32.0p (2018: 29.0p) per share
23.6
21.3
Total dividends paid
75.9
67.0
Amounts arising in respect of the year:
Interim dividend for the year ended 31st December 2019 of 32.0p (2018: 29.0p) per share
23.6
21.3
Proposed final dividend for the year ended 31st December 2019 of 78.0p (2018: 71.0p) per share
57.5
52.3
Total dividends arising
81.1
73.6

text: 11 Dividends
text: The proposed dividend is subject to approval in 2020. It is therefore not included as a liability in these Financial Statements. No scrip alternative to the cash dividend is being offered in respect of the proposed final dividend for the year ended 31st December 2019.

Questions:
question: What is the Total dividends paid for 2019?
answer: 75.9
scale: million
question: When is the proposed dividend subject to be approved?
answer: 2020
question: For which years are the amounts of total dividends paid calculated?
answer: 2019
2018
question: In which year was the total dividends paid larger?
answer: 2019
derivation: 75.9>67.0
question: What was the change in the amount of total dividends paid in 2019 from 2018?
answer: 8.9
derivation: 75.9-67.0
scale: million
question: What was the percentage change in the amount of total dividends paid in 2019 from 2018?
answer: 13.28
derivation: (75.9-67.0)/67.0
scale: percent
As of December 31,
Useful life in years
2019
2018
Furniture and equipment
5
$1,785
$1,189
Leasehold improvements (1)
5
4,074
2,776
System hardware
5
1,596
1,404
Office computers
3
5,309
3,745
Computer and system software
3
1,451
1,385
14,215
10,499
Less accumulated depreciation and amortization
(7,931)
(5,849)
Property and equipment, net
$6,284
$4,650

text: Property and equipment consist of the following (in thousands):
text: (1) Lesser of the lease term or the estimated useful lives of the improvements, which generally may be up to 5 years.
text: Depreciation and amortization expense for the years ended December 31, 2019, 2018 and 2017 was $2.2 million, $1.8 million and $1.9 million, respectively.

Questions:
question: What was the Depreciation and amortization expense for the years ended December 31, 2019?
answer: $2.2 million
question: What was the Depreciation and amortization expense for the years ended December 31, 2018?
answer: $1.8 million
question: What was the Depreciation and amortization expense for the years ended December 31, 2017?
answer: $1.9 million
question: What is the change in Furniture and equipment from December 31, 2019 to December 31, 2018?
answer: 596
derivation: 1,785-1,189
scale: thousand
question: What is the change in Leasehold improvements from December 31, 2019 to December 31, 2018?
answer: 1298
derivation: 4,074-2,776
scale: thousand
question: What is the change in System hardware from December 31, 2019 to December 31, 2018?
answer: 192
derivation: 1,596-1,404
scale: thousand
Useful Lives
December 27, 2019 
December 28, 2018
Land
Indefinite
$1,170
$1,170
Buildings
20 years
1,360
1,292
Machinery and equipment
5-10 years
21,718
17,837
Computers, data processing and other equipment
3-7 years
12,686
11,244
Software
3-7 years
29,305
22,779
Leasehold improvements
1-40 years
70,903
60,565
Furniture and fixtures
7 years
3,309
3,268
Vehicles
5-7 years
6,410
2,769
Other
7 years
95
95
Construction-in-process   
9,200
15,757
156,156
136,776
Less: accumulated depreciation and amortization   
(63,310)
(51,500)
Equipment, leasehold improvements and software, net
$92,846
$85,276

text: Note 7 – Equipment, Leasehold Improvements and Software
text: Equipment, leasehold improvements and software as of December 27, 2019 and December 28, 2018 consisted of the following:
text: Construction-in-process at December 27, 2019 related primarily to the implementation of the Company’s Enterprise Resource Planning (“ERP”) system and at December 28, 2018 related primarily to the implementation of the Company’s ERP system and the buildout of the Company’s headquarters in Ridgefield, CT. The buildout of the Company’s headquarters was completed during fiscal 2019. The rollout of its ERP system will continue through fiscal 2020. The net book value of equipment financed under finance leases at December 27, 2019 and December 28, 2018 was $3,905 and $388, respectively. No interest expense was capitalized during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017.

Questions:
question: What is the useful lives of buildings?
answer: 20 years
question: What is the useful lives of Machinery and equipment?
answer: 5-10 years
question: What is the useful lives of Computers, data processing and other equipment?
answer: 3-7 years
question: What is the difference in useful lives between buildings and that of Furniture and fixtures?
answer: 13
derivation: 20-7
question: What is the average value of vehicles for 2018 and 2019?
answer: 4589.5
derivation: (6,410+2,769)/2
question: What is the average value of buildings for 2018 and 2019?
answer: 1326
derivation: (1,360+ 1,292)/2