next-tat/TAT-QA huggingface dataset:
Payments due by period
Total
Less than 1 year
1 - 3 years
3 - 5 years
After 5 years
(in thousands)
Debt(1)
903,696
50,601
691,748
161,347
—
Finance lease obligations(2)
340,188
25,459
48,693
45,311
220,725
Operating leases, colocation and data center obligations(3)
205,087
36,119
42,344
26,138
100,486
Unconditional purchase obligations(4)
27,885
12,154
1,346
1,307
13,078
Total contractual cash obligations
$1,476,856
$124,333
$784,131
$234,103
$334,289

text: Contractual Obligations and Commitments
text: The following table summarizes our contractual cash obligations and other commercial commitments as of December 31, 2019.
text: (1) These amounts include interest and principal payment obligations on our €135.0 million of 2024 Notes through the maturity date of June 30, 2024, interest and principal payments on our $445.0 million of 2022 Notes through the maturity date of March 1, 2022, interest and principal payments on our $189.2 million of 2021 Notes through the maturity date of April 15, 2021 and $12.5 million due under an installment payment agreement with a vendor.
text: (2) The amounts include principal and interest payments under our finance lease obligations. Our finance lease obligations were incurred in connection with IRUs for inter-city and intra-city dark fiber underlying substantial portions of our network. These finance leases are presented on our balance sheet at the net present value of the future minimum lease payments, or $169.8 million at December 31, 2019. These leases generally have initial terms of 15 to 20 years.
text: (3) These amounts include amounts due under our facilities, operating leases, colocation obligations and carrier neutral data center obligations. Certain of these operating lease liabilities are presented on our balance sheet at the net present value of the future minimum lease payments, or $96.8 million at December 31, 2019.
text: (4) These amounts include amounts due under unconditional purchase obligations including dark fiber IRU operating and finance lease agreements entered into but not delivered and accepted prior to December 31, 2019.

Questions:
question: What is the value of the interest and principal payment obligations included in the company's debt under 2024 Notes?
answer: 135.0 million
question: What is the value of the interest and principal payment obligations included in the debt under 2022 Notes?
answer: 445.0 million
question: What is the value of the interest and principal payment obligations included in the debt under 2021 Notes?
answer: 189.2 million
question: What is the company's total debt due within 3 years?
answer: 742349
derivation: (50,601 + 691,748) 
scale: thousand
question: What is the company's total finance lease obligations due within 3 years?
answer: 74152
derivation: (48,693 + 25,459) 
scale: thousand
question: What is the company's unconditional purchase obligations due within 3 years?
answer: 13500
derivation: 1,346 + 12,154 
scale: thousand
Years Ended December 31,
2019
2018
2017
Expected life (years)
2.8
2.9
2.9
Interest rate
2.5%
2.4%
1.5%
Volatility
29.3%
28.0%
26.5%
Expected dividend yield
—
—
—

text: Total Shareholder Return Awards
text: During the years ended December 31, 2019, 2018, and 2017, pursuant to the 2016 Incentive Plan, the Company granted total shareholder return awards (“TSRs”). TSRs are performance shares that are earned, if at all, based upon the Company’s total shareholder return as compared to a group of peer companies over a three-year performance period. The award payout can range from 0% to 200%. To determine the grant date fair value of the TSRs, a Monte Carlo simulation model is used. The Company recognizes compensation expense for the TSRs over a three-year performance period based on the grant date fair value.
text: The grant date fair value of the TSRs was estimated using the following weighted-average assumptions:

Questions:
question: What are TSRs?
answer: performance shares that are earned, if at all, based upon the Company’s total shareholder return as compared to a group of peer companies over a three-year performance period.
question: What was the interest rate in 2017?
answer: 1.5%
question: What was the volatility in 2018?
answer: 28.0%
question: What was the change in interest rate between 2018 and 2019?
answer: 0.1
derivation: 2.5%-2.4%
scale: percent
question: What was the change in Volatility between 2017 and 2018?
answer: 1.5
derivation: 28.0%-26.5%
scale: percent
question: What was the percentage change in expected life (years) between 2018 and 2019?
answer: -3.45
derivation: (2.8-2.9)/2.9
scale: percent
Year Ended March 31,
2019
2018
2017
Service costs
$1.5
$2.2
$1.4
Interest costs
1.1
1.0
1.0
Amortization of actuarial loss
0.4
0.8
—
Settlements
—
—
0.5
Net pension period cost
$3.0
$4.0
$2.9

text: Note 15. Employee Benefit Plans
text: Defined Benefit Plans
text: The Company has defined benefit pension plans that cover certain French and German employees. Most of these defined pension plans, which were acquired in the Atmel and Microsemi acquisitions, are unfunded. Plan benefits are provided in accordance with local statutory requirements. Benefits are based on years of service and employee compensation levels. Pension liabilities and charges are based upon various assumptions, updated annually, including discount rates, future salary increases, employee turnover, and mortality rates. The Company’s French pension plan provides for termination benefits paid to covered French employees only at retirement, and consists of approximately one to five months of salary. The Company's German pension plan provides for defined benefit payouts for covered German employees following retirement.
text: The aggregate net pension expense relating to these two plans is as follows (in millions):
text: Interest costs and amortization of actuarial losses are recorded in the other (loss) income, net line item in the statements of income.

Questions:
question: What were plan benefits provided in accordance with?
answer: local statutory requirements
question: What were the service costs in 2018?
answer: 2.2
scale: million
question: What were the interest costs in 2017?
answer: 1.0
scale: million
question: What was the change in service costs between 2017 and 2018?
answer: 0.8
derivation: 2.2-1.4
scale: million
question: What was the change in the Amortization of actuarial loss between 2018 and 2019?
answer: -0.4
derivation: 0.4-0.8
scale: million
question: What was the percentage change in the net pension period cost between 2018 and 2019?
answer: -25
derivation: (3.0-4.0)/4.0
scale: percent
Fair Value Measurement Using
Carrying Value
Level 1
Level 2
Level 3
Total
Marketable securities
0
0
0
0
0
Derivative warrants liabilities
$(332,222)
$-
$-
$(332,222)
$(332,222)

text: The three levels are described below:
text: Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that is accessible by the Company;
text: Level 2 Inputs – Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly;
text: Level 3 Inputs – Unobservable inputs for the asset or liability including significant assumptions of the Company and other market participants.
text: The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of
the short maturity of those instruments. The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments.
text: Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings
may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to
those that prevail in arm’s-length transactions unless such representations can be substantiated.
text: The assets or liability’s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. The following table provides a summary of financial instruments that are measured at fair value as of December 31, 2019.

Questions:
question: What does a Level 1 input refer to?
answer: Unadjusted quoted prices in active markets for identical assets or liabilities that is accessible by the Company
question: What does a Level 2 input refer to?
answer: Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly
question: What does a Level 3 input refer to?
answer: Unobservable inputs for the asset or liability including significant assumptions of the Company and other market participants
question: What is the difference in Level 1 and Level 2 marketable securities?
answer: 0
derivation: 0 -0 
question: What is the total Level 3 marketable securities and derivative warrants liabilities? 
answer: 332222
derivation: 332,222 + 0 
question: What percentage of the total financial instruments are marketable securities?
answer: 0
derivation: 0/332,222 
scale: percent
Number of Shares
Weighted-Average Grant Date Fair Value Per Share
Outstanding as of August 30, 2018
15
$25.18
Granted
9
41.11
Restrictions lapsed
(6)
24.22
Canceled
(2)
24.79
Outstanding as of August 29, 2019
16
34.72

text: Restricted Stock and Restricted Stock Units ("Restricted Stock Awards")
text: As of August 29, 2019, there were 16 million shares of Restricted Stock Awards outstanding, 14 million of which contained only service conditions. For service-based Restricted Stock Awards, restrictions generally lapse in one-fourth or one-third increments during each year of employment after the grant date. Restrictions lapse on Restricted Stock granted in 2019 with performance or market conditions over a three-year period if conditions are met. At the end of the performance period, the number of actual shares to be awarded will vary between 0% and 200% of target amounts, depending upon the achievement level. Restricted Stock Awards activity for 2019 is summarized as follows:

Questions:
question: What is the total price of granted and restrictions lapsed stocks?
answer: 224.67
derivation: (9*41.11)+(-6*24.22) 
scale: million
question: What is the percentage change of the number of Restricted Stock Awards shares outstanding from August 30, 2018, to August 29, 2019?
answer: 6.67
derivation: (16-15)/15 
scale: percent
question: What is the price for service-based Restricted Stock Awards as of August 29, 2019?
answer: 486.08
derivation: 14*34.72 
scale: million
question: How many Restricted Stock Awards of shares were outstanding as of August 29, 2019?
answer: 16 million shares
question: What is the Weighted-Average Grant Date Fair Value Per Share for Granted stocks?
answer: 41.11
question: For service-based Restricted Stock Awards, when do the restrictions generally lapse?
answer: in one-fourth or one-third increments during each year of employment after the grant date
As at December 31,
2019
2018
$
$
Cash and restricted cash
379,085
568,843
Other assets – current
148,663
412,388
Vessels and equipment, including vessels related to finance leases and advances on  Vessels and equipment, including vessels related to finance leases and advances on newbuilding contracts
3,123,377
6,615,077
Net investment in direct financing leases
4,469,861
3,000,927
Other assets – non-current
169,925
1,957,271
Current portion of long-term debt and obligations related to finance leases
563,776
1,106,812
Other liabilities – current
189,165
563,862
Long-term debt and obligations related to finance leases
5,156,307
6,882,426
Other liabilities – non-current
243,301
478,311

text: A condensed summary of the Company’s financial information for equity-accounted investments (20% to 52%-owned) shown on a 100% basis (excluding the impact from purchase price adjustments arising from the acquisition of Joint Ventures) are as follows:
text: The results included for TIL are until its consolidation on November 27, 2017. The results included for Altera are from the date of deconsolidation on September 25, 2017 to the sale of Teekay's remaining interests on May 8, 2019.
text: For the year ended December 31, 2019, the Company recorded equity loss of $14.5 million (2018 – income of $61.1 million, and 2017 – loss of $37.3 million).
text: The equity loss in 2019 was primarily comprised of the write-down and loss on sale of Teekay's investment in Altera and the Company’s share of net loss from the Bahrain LNG Joint Venture; offset by equity income in the Yamal LNG Joint Venture, the RasGas III Joint Venture, the MALT Joint Venture, the Pan Union Joint Venture and the Angola Joint Venture.
text: For the year ended December 31, 2019, equity loss included $12.9 million related to the Company’s share of unrealized losses on interest rate swaps in the equity-accounted investments (2018 – gains of $17.6 million and 2017 – gains of $7.7 million).
text: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)

Questions:
question: How much was the equity loss for the year ended December 31, 2019?
answer: $14.5 million
question: What is the change in Cash and restricted cash from December 31, 2019 to December 31, 2018?
answer: -189758
derivation: 379,085-568,843
scale: thousand
question: What is the change in Other assets – current from December 31, 2019 to December 31, 2018?
answer: -263725
derivation: 148,663-412,388
scale: thousand
question: In which year was cash and restricted cash less than 400,000 thousand?
answer: 2019
derivation: locate and analyze cash and restricted cash in row 4
question: What was the other assets - current in 2019 and 2018 respectively?
answer: 148,663
412,388
scale: thousand
question: What was the other liabilities - non current in 2019 and 2018 respectively?
answer: 243,301
478,311
scale: thousand
Particulars of Remuneration
Key Managerial Personnel
Ramakrishnan V Chief Financial Officer
Rajendra Moholkar Company Secretary
Total
1. Gross salary
(a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961
72.06
21.66
93.72
(b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961
43.54
1.20
44.74
(c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961
-
-
-
2. Stock Option
-
-
-
3. Sweat Equity
-
-
-
4. Commission
-
-
-
as % of profit
-
-
-
5. Others, Allowances
297.47
117.29
414.76
Total
413.07
140.15
553.22

text: C. Remuneration to Key Managerial Personnel other than MD / Manager / WTD
text: Note: For more information, please refer to the Corporate Governance Report.

Questions:
question: What is the total remuneration for Ramakrishnan V?
answer: 413.07
question: What is the value of Stock Option given to the Company Secretary?
answer: 0
question: What is the value of Commission given to the Chief Financial Officer?
answer: 0
question: What is the difference in Others, Allowances between the CFO and Company Secretary?
answer: 180.18
derivation: 297.47-117.29 
question: Which key managerial personnel had the highest total remuneration?
answer: Ramakrishnan V Chief Financial Officer
derivation: Analyse COL3 and COL4 and derive the corresponding key managerial personnel
question: What is the difference in total gross salary of the CFO and Company Secretary?
answer: 92.74
derivation: 72.06+43.54-(21.66+1.2)
Fiscal Year Ended March 31
2017
2018
2019
Domestic
$75,659
$85,263
$215,573
Foreign
99,290
107,050
117,670
Total
$174,949
$192,313
$333,243

text: 10. Income Taxes:
text: For financial reporting purposes, income before income taxes included the following components:

Questions:
question: What is the company's total income before income taxes for the fiscal year ended March 31, 2019?
answer: 333,243
question: What is the company's total income before income taxes for the fiscal year ended March 31, 2018?
answer: 192,313
question: What is the company's total income before income taxes for the fiscal year ended March 31, 2017?
answer: 174,949
question: What is the proportion of the domestic income as a percentage of the total income in 2019?
answer: 64.69
derivation: 215,573/333,243 
scale: percent
question: What is the change in total income before income taxes between 2017 and 2018?
answer: 17364
derivation: 192,313 - 174,949 
question: What is the percentage change in total income between 2018 and 2019?
answer: 73.28
derivation: (333,243 - 192,313)/192,313 
scale: percent
2019
2018
2017
Weighted-average fair value ($)
68.05
57.75
40.87
Risk-free interest rate (%)
2.37
2.65
2.03
Average expected option life (years)
5.42
5.32
5.26
Expected volatility (%)
19.22
18.05
18.74
Expected dividend yield (%)
0.58
0.59
0.67

text: Stock Options—Stock options are typically granted at prices not less than 100% of market value of the underlying stock at the date of grant. Stock options typically vest over a period of 3 to 5 years from the grant date and expire 10 years after the grant date. The Company recorded $32.0, $23.2, and $18.3 of compensation expense relating to outstanding options during 2019, 2018 and 2017, respectively, as a component of general and administrative expenses at Corporate.
text: The Company estimates the fair value of its option awards using the Black-Scholes option valuation model. The stock volatility for each grant is measured using the weighted-average of historical daily price changes of the Company’s common stock over the most recent period equal to the expected life of the grant. The expected term of options granted is derived from historical data to estimate option exercises and employee forfeitures, and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The weighted-average fair value of options granted in 2019, 2018 and 2017 were calculated using the following weighted-average assumptions:

Questions:
question: How are stock options typically granted?
answer: at prices not less than 100% of market value of the underlying stock at the date of grant
question: What were the compensation expenses relating to outstanding options as a component of general and administrative expenses during 2018 and 2019, respectively?
answer: $23.2
$32.0
question: What was the weighted-average fair value of options granted in 2017, 2018, and 2019, respectively?
answer: 40.87
57.75
68.05
question: What is the percentage change in the weighted-average fair value of options granted in 2019 compared to 2017?
answer: 66.5
derivation: (68.05-40.87)/40.87 
scale: percent
question: Which year had the highest expected dividend yield?
answer: 2017
derivation: 0.67>0.59>0.58
question: What is the average weighted-average fair value of options granted from 2017 to 2019?
answer: 55.56
derivation: (68.05+57.75+40.87)/3
December 31, 2019
Prepaid Expenses and Other Current Assets
Other Assets
Other Current Liabilities
Other Liabilities
Derivatives designated as hedging instruments:   
Foreign exchange forward contracts
$226
$139
$369
$230
Total derivatives designated as hedging instruments
$226
$139
$369
$230
Derivatives not designated as hedging instruments:
Foreign exchange forward contracts
$973
$—
$1,807
$—
Interest rate swap contracts .
—
—
406
7,209
Total derivatives not designated as hedging instruments .
$973
$—
$2,213
$7,209
Total derivative instruments .
$1,199
$139
$2,582
$7,439

text: 9. Derivative Financial Instruments
text: As a global company, we are exposed in the normal course of business to interest rate and foreign currency risks that could affect our financial position, results of operations, and cash flows. We use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes.
text: Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within “Accumulated other comprehensive loss” if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., “economic hedges”), we record the changes in fair value directly to earnings. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments.
text: The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2019 and 2018 (in thousands):

Questions:
question: How are changes in fair value of hedging instruments accounted for?
answer: within “Accumulated other comprehensive loss”
question: What risks are hedged using the derivative instruments?
answer: interest rate and foreign currency risks
question: What is the total derivate instruments for other liabilities?
answer: $7,439
scale: thousand
question: What is the difference in the total derivative instruments between other assets and other current liabilities?
answer: -2443
derivation: 139-2,582
scale: thousand
question: Under prepaid expenses and other current assets, what is the ratio of the total derivates designated as hedging instruments to those not designated as hedging instruments?
answer: 0.23
derivation: 226/973
question: What is the difference in the foreign exchange forward contracts for hedging instruments between other assets and other liabilities?
answer: -91
derivation: 139-230
scale: thousand