next-tat/TAT-QA huggingface dataset:
FINANCIAL PERFORMANCE SUMMARY
2019  $’000
2018  $’000 RESTATED
CHANGE
Current assets
75,460
91,457
(18%)
Non-current assets
150,607
147,234
2%
Total assets
226,067
238,691
(5%)
Current liabilities
34,555
43,336
(20%)
Non-current liabilities
34,348
31,418
9%
Total liabilities
68,903
74,754
(8%)
Net assets
157,164
163,937
(4%)
Equity
157,164
163,937
(4%)

text: Statement of financial position
text: Net assets have decreased to $157,164,000 at 30 June 2019 from $163,937,000 at 30 June 2018.
text: Current assets have decreased from 30 June 2018 by 18% to $75,460,000. This is driven by a reduction in cash assets, a result of continued investment in technology and further investment in iMoney. The current component of the trail commission asset is $25,626,000, which increased by 16% since 30 June 2018.
text: Non-current assets have increased from 30 June 2018 by 2% to $150,607,000 which is largely due to higher non-current trail commission asset partially offset by capital asset writeoffs and Home Loans Goodwill impairment. The non-current component of the trail commission asset is $88,452,000 which increased by 9% since 30 June 2018, mainly due to sales volume and partner mix.
text: Current liabilities decreased from 30 June 2018 to 30 June 2019 by 20% to $34,555,000 primarily due to payments to suppliers in addition to trade related payable balances post 30 June 2018.
text: Non-current liabilities have increased by 9% ending on $34,348,000. This relates to an increase in lease liabilities and deferred tax liabilities.

Questions:
question: What is the percentage change in current assets from 2018 to 2019?
answer: 18%
question: What is the primary cause of the decrease in the current liabilities?
answer: due to payments to suppliers in addition to trade related payable balances post 30 June 2018
question: What contributed to the increase in non-current liabilities in 2019?
answer: an increase in lease liabilities and deferred tax liabilities
question: What is the current ratio in 2019?
answer: 2.18
derivation: 75,460/34,555
question: What is the debts to assets ratio in 2019?
answer: 0.3
derivation: 68,903/226,067
question: What is the percentage change in the net assets from 2018 to 2019?
answer: -4.13
derivation: (157,164-163,937)/163,937
scale: percent
Years Ended December 31,
2019
2018
2017
Stock-based compensation (expense) (1)
$(7,396)
$(7,543)
$(7,621)
Income tax benefit (2)
1,775
1,810
2,858

text: Note 24. Stock-Based Compensation
text: The Company’s stock-based compensation plans include the 2019 Equity Incentive Plan for employees and certain non-employees, including non-employee directors, and the Deferred Compensation Plan for certain eligible employees. The Company issues common stock and uses treasury stock to satisfy stock option exercises or vesting of stock awards.
text: The following table summarizes the stock-based compensation expense (primarily in the Americas) and income tax benefits related to the stock-based compensation, both plan and non-plan related (in thousands):
text: (1) Included in "General and administrative" costs in the accompanying Consolidated Statements of Operations.
text: (2) Included in "Income taxes" in the accompanying Consolidated Statements of Operations.
text: There were no capitalized stock-based compensation costs as of December 31, 2019, 2018 and 2017.

Questions:
question: Where is stock-based compensation (expense) included?
answer: in "General and administrative" costs in the accompanying Consolidated Statements of Operations.
question: Where is Income tax benefit included?
answer: in "Income taxes" in the accompanying Consolidated Statements of Operations.
question: In which years is income tax benefit calculated?
answer: 2019
2018
2017
question: In which year was the income tax benefit smallest?
answer: 2019
derivation: 1,775<1,810<2,858
question: What was the change in income tax benefit in 2019 from 2018?
answer: -35
derivation: 1,775-1,810
scale: thousand
question: What was the percentage change in income tax benefit in 2019 from 2018?
answer: -1.93
derivation: (1,775-1,810)/1,810
scale: percent
€ millions
2019
2018
2017
Cost of cloud and software
138
78
115
Cost of services
246
142
158
Research and development
429
210
269
Sales and marketing
562
312
442
General and administration
461
88
135
Share-based payment expenses
1,835
830
1,120
Thereof cash-settled share-based payments
1,664
674
963
Thereof equity-settled share-based payments
171
156
157

text: The operating expense line items in our income statement include the following share-based payment expenses:
text: Share-Based Payment Expenses by Functional Area
text: In 2019, we paid €79 million in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan. These payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses.

Questions:
question: Why did the €79 million in share-based payments become fully vested?
answer: because of terminations due to operational reasons in connection with our restructuring plan. These payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses.
question: What were the Share-based payment expenses in 2019?
answer: 1,835
scale: million
question: In which years were the Share-Based Payment Expenses by Functional Area calculated?
answer: 2019
2018
2017
question: In which year was the Cost of cloud and software the largest?
answer: 2019
derivation: 138>115>78
question: What was the change in Cost of cloud and software in 2019 from 2018?
answer: 60
derivation: 138-78
scale: million
question: What was the percentage change in Cost of cloud and software in 2019 from 2018?
answer: 76.92
derivation: (138-78)/78
scale: percent
Total Number of Shares Purchased (1)
Average Price of Share
Total Number of Shares Purchased as Part of Publicly Announced Plans (1)
Maximum Number of Shares that May Yet Be Purchased Under the Plans (2)
April 1 - April 30, 2019
—
$—
—
3,732,713
May 1 - May 31, 2019
250,000
$134.35
250,000
3,482,713
June 1 - June 30, 2019
—
$—
—
3,482,713
Total
250,000
$134.35
250,000
3,482,713

text: Issuer Purchases of Equity Securities
text: The following shares of the Company were repurchased during the quarter ended June 30, 2019:
text: (1) 250,000 shares were purchased through a publicly announced repurchase plan. There were no shares surrendered to the Company to satisfy tax withholding obligations in connection with employee restricted stock awards.
text: (2) Total stock repurchase authorizations approved by the Company’s Board of Directors as of February 17, 2015 were for 30.0 million shares. These authorizations have no specific dollar or share price targets and no expiration dates.

Questions:
question: What are the three date periods shown in the table?
answer: April 1 - April 30, 2019
May 1 - May 31, 2019
June 1 - June 30, 2019
question: What are the maximum number of shares that may yet be purchased under the plans as at April 1 - April 30, 2019 and May 1 - May 31, 2019 respectively?
answer: 3,732,713
3,482,713
question: What is the total number of shares purchased?
answer: 250,000
question: Between April 1 - April 30, 2019 and May 1 - May 31, 2019, which period had a greater amount of maximum number of shares that may yet be purchased under the plans?
answer: April 1 - April 30, 2019
derivation: 3,732,713>3,482,713
question: What was the cost of the shares purchased from May 1 - May 31, 2019?
answer: 33587500
derivation: 250,000*$134.35
question: What percentage of maximum shares that may yet be purchased under the plans as at April 1 - April 30, 2019 is the maximum number of shares that may be purchased as at May 1 - May 31,2019?
answer: 93.3
derivation: 3,482,713/3,732,713
scale: percent
2019
2018
(in thousands)
Assets and Obligations
Change in benefit obligation:
Projected benefit obligation:
Beginning of year
$9,256
$6,177
Service cost
41
39
Interest cost
347
196
Actuarial loss
717
25
Benefits paid
(1,358)
(889)
Special termination benefits
—
3,708
End of year
9,003
9,256
Change in plan assets:
Fair value of plan assets:
Beginning of year
—
—
Company contributions
1,358
889
Benefits paid
(1,358)
(889)
End of year
—
—
Funded status
$(9,003)
$(9,256)

text: Postretirement Benefit Plans
text: In addition to receiving pension benefits, U.S. Teradyne employees who meet early retirement eligibility requirements as of their termination dates may participate in Teradyne’s Welfare Plan, which includes medical and dental benefits up to age 65. Death benefits provide a fixed sum to retirees’ survivors and are available to all retirees. Substantially all of Teradyne’s current U.S. employees could become eligible for these benefits, and the existing benefit obligation relates primarily to those employees.
text: The December 31 balances of the postretirement assets and obligations are shown below:

Questions:
question: What are the death benefits?
answer: provide a fixed sum to retirees’ survivors and are available to all retirees
question: What was the Interest cost in 2019?
answer: 347
scale: thousand
question: In which years is the December 31 balances of the postretirement assets and obligations are shown in the table?
answer: 2019
2018
question: In which year was Interest Cost larger?
answer: 2019
derivation: 347>196
question: What was the change in Service Cost from 2018 to 2019?
answer: 2
derivation: 41-39
scale: thousand
question: What was the percentage change in Service Cost from 2018 to 2019?
answer: 5.13
derivation: (41-39)/39
scale: percent
2019
2018
Profit attributable to equity shareholders (£m)
166.6
223.1
Weighted average shares (million)
73.7
73.6
Dilution (million)
0.2
0.2
Diluted weighted average shares (million)
73.9
73.8
Basic earnings per share
226.2p
303.1p
Diluted earnings per share
225.5p
302.0p

text: 10 Earnings per share
text: Basic and diluted earnings per share calculated on an adjusted profit basis are included in Note 2.
text: The dilution is in respect of unexercised share options and the Performance Share Plan.

Questions:
question: On what basis is the basic and diluted earnings per share calculated on?
answer: an adjusted profit basis
question: What is the dilution of earnings per share in respect of?
answer: unexercised share options and the Performance Share Plan.
question: What are the types of earnings per share?
answer: Basic
Diluted
question: In which year was the weighted average shares larger?
answer: 2019
derivation: 73.7>73.6
question: What was the change in the profit attributable to equity shareholders from 2018 to 2019?
answer: -56.5
derivation: 166.6-223.1
scale: million
question: What was the percentage change in the profit attributable to equity shareholders from 2018 to 2019?
answer: -25.32
derivation: (166.6-223.1)/223.1
scale: percent
2019
2018
Advances
500
-
Board compensation
413
413
Other accrued expenses
168
150
$1,081
$563

text: 7. ACCRUED LIABILITIES
text: Other accrued expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
text: Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us. Board compensation of $0.4 million at December 31, 2019 and 2018 represents accrued and unpaid board and committee fees from prior periods. In the first quarter of 2020, current and prior board members agreed to waive unpaid cash fees in exchange for share-based compensation awards with an aggregate grant-date fair value of approximately $0.1 million (see Note 18).

Questions:
question: What is note 7 about?
answer: ACCRUED LIABILITIES
question: Which years information is included in this note?
answer: 2018
2019
question: What are advances?
answer: Advances are amounts received from litigation counsel as advanced reimbursement of out-of-pocket expenses expected to be incurred by us.
question: How many categories of accrued liabilities are there?
answer: 3
derivation: Advances##Board Compensation##Other accrued expenses
question: Which is the largest category (in amount) in 2019?
answer: Advances
derivation: 500 > 413 > 168
question: What is the total amount of the top 2 categories of accrued liabilities in 2019?
answer: 913
derivation: 500 + 413
scale: thousand
December 31, 2019
December 31, 2018
Prepaid voyage and operating costs
$5,726
$9,261
Claims receivable
3,826
22,224
Prepaid other taxes
1,012
2,682
Advances for working capital purposes
—
18
Other
1,675
6,005
Total prepaid expenses and other current assets
$12,239
$40,190

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 6: PREPAID EXPENSES AND OTHER CURRENT ASSETS
text: Prepaid expenses and other current assets consisted of the following:
text: Claims receivable mainly represents claims against vessels’ insurance underwriters in respect of damages arising from accidents or other insured risks, as well as claims under charter contracts including off-hires. While it is anticipated that claims receivable will be recovered within one year, such claims may not all be recovered within one year due to the attendant process of settlement. Nonetheless, amounts are classified as current as they represent amounts currently due to the Company. All amounts are shown net of applicable deductibles.
text: As of December 31, 2018, claims receivable include $11,571 related to insurance claim at the iron ore port terminal in Nueva Palmira, Uruguay.

Questions:
question: What does claims receivable represent? 
answer: claims against vessels’ insurance underwriters in respect of damages arising from accidents or other insured risks, as well as claims under charter contracts including off-hires.
question: Which years does the table provide information for Prepaid expenses and other current assets?
answer: 2019
2018
question: What were the prepaid other taxes in 2019?
answer: 1,012
scale: thousand
question: How many years did Total prepaid expenses and other current assets exceed $20,000 thousand?
answer: 1
derivation: 2018
question: What was the change in claims receivable between 2018 and 2019?
answer: -18398
derivation: 3,826-22,224
scale: thousand
question: What was the percentage change in other current assets between 2018 and 2019?
answer: -72.11
derivation: (1,675-6,005)/6,005
scale: percent
Number of Shares
Weighted-Average Exercise Price Per Share
Weighted-Average Remaining Contractual Life (In Years)
Aggregate Intrinsic Value
Outstanding as of August 30, 2018
18
$23.38
Granted
—
44.30
Exercised
(5)
17.50
Canceled or expired
(1)
22.60
Outstanding as of August 29, 2019
12
25.94
4.3
$220
Exercisable as of August 29, 2019
7
$25.37
3.7
$143
Unvested as of August 29, 2019
5
26.94
5.5
77

text: Stock Options
text: Our stock options are generally exercisable in increments of either one-fourth or one-third per year beginning one year from the date of grant. Stock options issued after February 2014 expire eight years from the date of grant. Options issued prior to February 2014 expire six years from the date of grant. Option activity for 2019 is summarized as follows:
text: The total intrinsic value was $108 million, $446 million, and $198 million for options exercised in 2019, 2018, and 2017, respectively.

Questions:
question: How are the stock options generally exercised?
answer: in increments of either one-fourth or one-third per year beginning one year from the date of grant
question: For which stock options expire eight years from the date of the grant?
answer: issued after February 2014
question: What was the total intrinsic value for options exercised in 2018?
answer: $446 million
question: What is the price of outstanding shares as of August 29, 2019?
answer: 311.28
derivation: 12*25.94 
question: What is the proportion of exercisable shares among the total outstanding shares as of August 29, 2019?
answer: 0.58
derivation: 7/12 
question: What is the total price of shares that were exercised, canceled, or expired?
answer: 110.1
derivation: (5*17.50)+(1*22.60)
Accumulated Foreign Currency Translation Adjustment
Accumulated Unrealised Gains or Losses on Cash Flow Hedges
Accumulated Unrealized Holding Gain or Loss on Available-For- Sale Investments
Accumulated Unrealized Components of Defined Benefit Plans
Total
(inthousands)
Balance as of June 24, 2018
$(32,722)
$(4,042)
$(1,190)
$(19,495)
$(57,449)
Other comprehensive (loss) income before reclassifications
(9,470)
2,860
3,535
(1,153)
(4,228)
Losses (gains) reclassified from  accumulated other  comprehensive income (loss) to  net income
2,822
(2,749)
(199)
—
(126)
Effects of ASU 2018-02 adoption
—
(399)
—
(1,828)
(2,227)
Net current-period other  comprehensive income (loss)
(6,648)
(288)
3,336
(2,981)
(6,581)
Balance as of June 30, 2019
$(39,370)
$(4,330)
$2,146
$(22,476)
$(64,030)

text: Note 18: Comprehensive Income (Loss)
text: The components of accumulated other comprehensive loss, net of tax at the end of June 30, 2019, as well as the activity during the fiscal year ended June 30, 2019, were as follows:
text: (1) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in other expense, net.
text: (2) Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue: $9.6 million gain; cost of goods sold: $5.0 million loss; selling, general, and administrative expenses: $1.7 million loss; and other income and expense: $0.1 million loss.
text: Tax related to other comprehensive income, and the components thereto, for the years ended June 30, 2019, June 24, 2018 and June 25, 2017 was not material.

Questions:
question: What is the Amount of after-tax gain reclassified from accumulated other comprehensive income into net income located in revenue?
answer: $9.6 million gain
question: What is the Amount of after-tax loss reclassified from accumulated other comprehensive income into net income located in selling, general, and administrative expenses?
answer: $1.7 million loss
question: What is the Amount of after-tax loss reclassified from accumulated other comprehensive income into net income located in cost of goods sold?
answer: $5.0 million loss
question: What is the percentage change in the total balance from 2018 to 2019?
answer: 11.46
derivation: (64,030-57,449)/57,449
scale: percent
question: Under the Accumulated Foreign Currency Translation Adjustment, what is the percentage change in the balance from 2018 to 2019?
answer: 20.32
derivation: (39,370-32,722)/32,722
scale: percent
question: Under the Accumulated Unrealized Components of Defined Benefit Plans, what is the percentage change in the balance from 2018 to 2019?
answer: 15.29
derivation: (22,476-19,495)/19,495
scale: percent
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Domestic
$ 678
$ 589
$ 166
Foreign
590
610
455
Total
$ 1,268
$ 1,199
$ 621

text: 14. Income Taxes
text: Income before income taxes is as follows (in millions):

Questions:
question: What does the table show?
answer: Income before income taxes
question: What was the foreign income before income taxes in 2018?
answer: 610
scale: million
question: What was the total income before income taxes in 2017?
answer: 621
scale: million
question: What was the change in foreign income before income taxes between 2017 and 2018?
answer: 155
derivation: 610-455
scale: million
question: What was the change in foreign income before income taxes between 2018 and 2019?
answer: -20
derivation: 590-610
scale: million
question: What was the percentage change in the total income before income taxes between 2018 and 2019?
answer: 5.75
derivation: (1,268-1,199)/1,199
scale: percent
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
% Variation
% Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
EMEA
$2,265
$2,478
$2,142
(8.6)%
15.7%
Americas
1,351
1,264
1,085
6.8
16.5
Asia Pacific
5,940
5,922
5,120
0.3
15.7
Total
$9,556
$9,664
$8,347
(1.1)%
15.8%

text: Net revenues by location of shipment are classified by location of customer invoiced or reclassified by shipment destination in line with customer demand. For example, products ordered by U.S.-based companies to be invoiced to Asia Pacific affiliates are classified as Asia Pacific revenues.
text: By location of shipment, in 2019, revenues grew 6.8% in Americas, driven by Power Discrete, remained substantially flat in Asia and decreased 8.6% in EMEA, mainly due to lower sales of Microcontrollers and Power Discrete. In 2018 revenues grew across all regions, led by Asia Pacific and EMEA, mainly due to growth in Imaging and Automotive.

Questions:
question: In 2019, how much revenue grew in Americas?
answer: 6.8%
question: In 2019, why did the revenue grew in Americas?
answer: driven by Power Discrete
question: In 2018,why did the revenues grew across all regions?
answer: mainly due to growth in Imaging and Automotive.
question: What are the average net revenues by EMEA for Year Ended December 31?
answer: 2295
derivation: (2,265+2,478+2,142) / 3
scale: million
question: What are the average net revenues by Americas for Year Ended December 31?
answer: 1233.33
derivation: (1,351+1,264+1,085) / 3
scale: million
question: What are the average net revenues by Asia Pacific for Year Ended December 31?
answer: 5660.67
derivation: (5,940+5,922+5,120) / 3
scale: million
December 31,
2019
2018
Deferred tax assets:
Equity method investments
$25.7
$—
Equity-based compensation
12.6
9.2
Deferred revenues
6.2
14.8
Interest rate swaps
5.6
—
Other
13.0
11.4
Total deferred tax assets
63.1
35.4
Deferred tax liabilities:
Goodwill and other intangibles
(168.7)
(178.9)
Deferred contract costs
(40.3)
(41.9)
Property, equipment and computer software
(34.3)
(28.0)
Other
(5.1)
(7.5)
Total deferred tax liabilities
(248.4)
(256.3)
Net deferred tax liability
$(185.3)
$(220.9)

text: (19) Income Taxes
text: As of December 31, 2019 and 2018, the components of deferred tax assets primarily relate to equity method investments, equity-based compensation, deferred revenues, interest rate swaps, employee benefits accruals and deferred compensation. As of December 31, 2019 and 2018, the components of deferred tax liabilities primarily relate to depreciation and amortization of intangible assets, property and equipment and deferred contract costs.
text: The significant components of deferred tax assets and liabilities consist of the following (in millions):

Questions:
question: What did the components of deferred tax assets primarily related to?
answer: equity method investments, equity-based compensation, deferred revenues, interest rate swaps, employee benefits accruals and deferred compensation
question: What was the amount of Equity method investments in 2019?
answer: 25.7
scale: million
question: Which years does the table provide information for  components of deferred tax assets and liabilities?
answer: 2019
2018
question: What was the change in equity-based compensation between 2018 and 2019?
answer: 3.4
derivation: 12.6-9.2
scale: million
question: How many years did deferred revenues exceed $10 million?
answer: 1
derivation: 2018
question: What was the percentage change in Total deferred tax liabilities between 2018 and 2019?
answer: -3.08
derivation: (-248.4-(-256.3))/-256.3
scale: percent