next-tat/TAT-QA huggingface dataset:
Fiscal year-end
2019
2018
Current portion of Euro Term Loan(1)
$2,748
$3,092
1.3% Term loan due 2024
1,367
1,448
1.0% State of Connecticut term loan due 2023
378
374
Capital lease obligations
370
158
Line of credit borrowings
10,000
—
Total current portion of long-term obligations
$14,863
$5,072

text: Short-term borrowings and current portion of long-term obligations consist of the following (in thousands):
text: (1) Net of debt issuance costs of $4.6 million and $4.7 million at September 28, 2019 and September 29, 2018, respectively.

Questions:
question: What does the Current portion of Euro Term Loan consist of?
answer: (1) Net of debt issuance costs of $4.6 million and $4.7 million at September 28, 2019 and September 29, 2018, respectively.
question: What was the amount of Line of credit borrowings in 2019?
answer: 10,000
scale: thousand
question: In which years was the Total current portion of long-term obligations calculated?
answer: 2019
2018
question: In which year was the 1.0% State of Connecticut term loan due 2023 larger?
answer: 2019
derivation: 378>374
question: What was the change in Capital lease obligations from 2018 to 2019?
answer: 212
derivation: 370-158
scale: thousand
question: What was the percentage change in Capital lease obligations from 2018 to 2019?
answer: 134.18
derivation: (370-158)/158
scale: percent
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Total liabilities
$158,199,746
$163,347,778
Less: Cash and cash equivalents
(83,661,739)
(95,492,477)
Net debt
74,538,007
67,855,301
Total equity
204,397,483
202,913,915
Total capital
$278,935,490
$270,769,216
Debt to capital ratios
26.72%
25.06%

text: CAPITAL MANAGEMENT
text: The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
text: To maintain or adjust the capital structure, the Company may adjust the dividend payment to stockholders, return capital to stockholders, issue new shares or dispose assets to redeem liabilities.
text: Similar to its peers, the Company monitors its capital based on debt to capital ratio. The ratio is calculated as the Company’s net debt divided by its total capital. The net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents. The total capital consists of total equity (including capital, additional paid-in capital, retained earnings, other components of equity and non-controlling interests) plus net debt.
text: The Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of December 31, 2018 and 2019 were as follows:

Questions:
question: What is The primary objective of the Company’s capital management?
answer: The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the stockholders’ value. The Company also ensures its ability to operate continuously to provide returns to stockholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.
question: What steps does the company take To maintain or adjust the capital structure?
answer: the Company may adjust the dividend payment to stockholders, return capital to stockholders, issue new shares or dispose assets to redeem liabilities.
question: What is the company's strategy?
answer: the Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost.
question: What is the increase / (decrease) in the Total liabilities from 2018 to 2019?
answer: 5148032
derivation: 163,347,778 - 158,199,746
scale: thousand
question: What is the increase / (decrease) in the Net debt from 2018 to 2019?
answer: -6682706
derivation: 67,855,301 - 74,538,007
scale: thousand
question: What is the percentage increase / (decrease) of Total Capital from 2018 to 2019?
answer: -2.93
derivation: 270,769,216 / 278,935,490 - 1
scale: percent
Balance as of
Adjustments from
Balance as of
March 31, 2018
ASC 606
ASU 2016-01
ASU 2016-16
April 1, 2018
ASSETS
Accounts receivable, net
$563.7
$340.1
$—
$—
$903.8
Inventories
$476.2
$(5.1)
$—
$—
$471.1
Other current assets
$119.8
$17.2
$—
$—
$137.0
Long-term deferred tax assets
$100.2
$(23.1)
$—
$1,579.4
$1,656.5
Other assets
$71.8
$—
$—
$(24.1)
$47.7
LIABILITIES
Accrued liabilities
$229.6
$404.2
$—
$—
$633.8
Deferred income on shipments to distributors
$333.8
$(333.8)
$—
$—
$—
Long-term deferred tax liability
$205.8
$16.8
$—
$(1.1)
$221.5
Other long-term liabilities
$240.9
$—
$—
$(1.7)
$239.2
STOCKHOLDERS' EQUITY
Accumulated other comprehensive loss
$(17.6)
$—
$(1.7)
$—
$(19.3)
Retained earnings
$1,397.3
$241.9
$1.7
$1,558.1
$3,199.0

text: During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements.
text: The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions):

Questions:
question: What was the balance of net accounts receivable on March 31, 2018?
answer: 563.7
scale: million
question: What was the balance of Inventories on April 1, 2018?
answer: 471.1
scale: million
question: What was the adjustment from ASC 606 for other current assets?
answer: 17.2
scale: million
question: How many liabilities had a balance on March 31, 2018 that exceeded $300 million?
answer: 1
derivation: Deferred income on shipments to distributors
question: How many Assets had a balance on April 1, 2018 that exceeded $1,000 million?
answer: 1
derivation: Long-term deferred tax assets
question: What was the percentage change in Other assets due to the adjustments?
answer: -33.57
derivation: (47.7-71.8)/71.8
scale: percent
As of December 31,
2018
2019
Dividends receivable from associate (Note 5)
885
450
Due from The Cool Pool Limited
32,397
—
Other receivables
113
123
Total
33,395
573

text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: 21. Related Party Transactions
text: The Group had the following balances with related parties which have been included in the consolidated statements of financial position:
text: Current Assets
text: Dividends receivable and other amounts due from related parties
text: On June 28, 2019, GasLog transferred to Golar its 100 shares of the common capital stock of the Cool Pool Limited (Note 1). As of December 31, 2019, the receivable balance from the Cool Pool is nil.

Questions:
question: How many shares of Cool Pool Limited was transferred to Golar?
answer: 100
question: What is the amount due from The Cool Pool Limited in 2018?
answer: 32,397
scale: thousand
question: In which years was the dividends receivable and other amounts due from related parties recorded for?
answer: 2018
2019
question: Which year was the dividends receivable from associate higher?
answer: 2018
derivation: 885 > 450
question: What was the change in other receivables from 2018 to 2019?
answer: 10
derivation: 123 - 113 
scale: thousand
question: What was the percentage change in total from 2018 to 2019?
answer: -98.28
derivation: (573 - 33,395)/33,395 
scale: percent
($ in millions)
For the year ended December 31:
2019
2018
Yr.-to-Yr Percent/ Margin Change
Systems
External Systems Hardware gross profit
$2,622
$2,590
1.2%
External Systems Hardware gross profit margin
44.3%
40.7%
3.6pts.
External Operating Systems Software gross profit
$1,412
$1,412
0.0%
External Operating Systems Software gross profit margin
83.8%
84.5%
(0.7)pts.
External total gross profit
$4,034
$4,002
0.8%
External total gross profit margin
53.1%
49.8%
3.2pts.
Pre-tax income
$701
$904
(22.4)%
Pre-tax margin
8.4%
10.2%
(1.8)pts.

text: The Systems gross profit margin increased 3.2 points to 53.1 percent in 2019 compared to the prior year. The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
text: Pre-tax income of $701 million declined 22.4 percent and pre-tax margin of 8.4 percent decreased 1.8 points year to year driven by the declines in Power Systems and Storage Systems revenue and the continued investment in innovation across the Systems portfolio, mitigated by the benefit from the new hardware launches in the second-half 2019.

Questions:
question: What caused the increase in the Systems gross profit margin?
answer: The increase was driven by actions taken in 2018 to better position the cost structure over the longer term, a mix to IBM Z hardware and operating systems and margin improvement in Storage Systems.
question: What caused the decrease in the Pre-tax income?
answer: driven by the declines in Power Systems and Storage Systems revenue and the continued investment in innovation across the Systems portfolio, mitigated by the benefit from the new hardware launches in the second-half 2019.
question: What was the Pre-tax margin in 2019?
answer: 8.4%
question: What was the average External Systems Hardware gross profit?
answer: 2606
derivation: (2,622 + 2,590) / 2
scale: million
question: What is the increase / (decrease) in the External Operating Systems Software gross profit from 2018 to 2019?
answer: 0
derivation: 1,412 - 1,412
scale: million
question: What is the average Pre-tax income?
answer: 802.5
derivation: (701 + 904) / 2
scale: million
For the Year Ended
December 31, 2019
December 31, 2018
(in thousands, except per share amounts)
Revenues
$2,303,737
$2,111,373
Net income
$464,602
$442,082
Net income per common share:
Basic
$2.73
$2.36
Diluted
$2.59
$2.30

text: Pro Forma Information
text: The following unaudited pro forma information gives effect to the acquisition of AutoGuide as if the acquisition occurred on January 1, 2018 and the acquisition of MiR as if the acquisition occurred on January 1, 2017. The unaudited pro forma results are not necessarily indicative of what actually would have occurred had the acquisition been in effect for the periods presented:
text: Pro forma results for the year ended December 31, 2019 were adjusted to exclude $1.2 million of AutoGuide acquisition related costs and $0.1 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
text: Pro forma results for the year ended December 31, 2018 were adjusted to include $1.2 million of AutoGuide acquisition related costs and $0.4 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
text: Pro forma results for the year ended December 31, 2018 were adjusted to exclude $2.9 million of MiR acquisition related costs and $0.4 million of MiR non-recurring expense related to fair value adjustment to acquisition-date inventory.

Questions:
question: What were the Pro forma results for the year ended December 31, 2019 adjusted for?
answer: adjusted to exclude $1.2 million of AutoGuide acquisition related costs and $0.1 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory.
question: What was the net income in 2019?
answer: $464,602
scale: thousand
question: What are the types of net income per common share in the table?
answer: Basic
Diluted
question: In which year was diluted net income per common share larger?
answer: 2019
derivation: 2.59>2.30
question: What was the change in diluted net income per common share from 2018 to 2019?
answer: 0.29
derivation: 2.59-2.30
question: What was the percentage change in diluted net income per common share from 2018 to 2019?
answer: 12.61
derivation: (2.59-2.30)/2.30
scale: percent
Year Ended December 31,
2019
2018
2017
Current income tax provision:
Federal
$—
$—
$—
State
225
204
114
Foreign
2,467
2,514
1,580
Total current income tax provision
2,692
2,718
1,694
Deferred income tax benefit:
Federal
$—
—
$—
State
—
—
—
Foreign
(2)
(123)
52
Total deferred income tax benefit
(2)
(123)
52
Total income tax provision
$2,690
$2,595
$1,746

text: The components of the provision for income taxes attributable to continuing operations are as follows (in thousands):
text: On a consolidated basis, the Company has incurred operating losses and has recorded a full valuation allowance against its US, UK, New Zealand, Hong Kong, and Brazil deferred tax assets for all periods to date and, accordingly, has not recorded a provision (benefit) for income taxes for any of the periods presented other than a provision (benefit) for certain foreign and state income taxes. Certain foreign subsidiaries and branches of the Company provide intercompany services and are compensated on a cost-plus basis, and therefore, have incurred liabilities for foreign income taxes in their respective jurisdictions.

Questions:
question: Why has the company incurred liabilities for foreign income taxes?
answer: Certain foreign subsidiaries and branches of the Company provide intercompany services and are compensated on a cost-plus basis
question: What is the provision for State income tax in 2018?
answer: 204
scale: thousand
question: What is the provision for Foreign income tax in 2019?
answer: 2,467
scale: thousand
question: What percentage of total current income tax provision consist of State income tax provisions in 2019?
answer: 8.36
derivation: (225/2,692)
scale: percent
question: What is the percentage change in state income tax provision between 2017 and 2018?
answer: 78.95
derivation: (204-114)/114
scale: percent
question: What is the change in foreign income tax provision between 2018 and 2019?
answer: -47
derivation: (2,467-2,514)
scale: thousand
FY19 Individual Annual
FY19
NEO
Incentive Target (%)
Target ($)
Gregory S. Clark
150
1,500,000
Nicholas R. Noviello
100
650,000
Amy L. Cappellanti-Wolf
70
308,000
Samir Kapuria(1)
100
450,000
Scott C. Taylor
100
600,000

text: Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’):
text: (1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451.

Questions:
question: What does the table present?
answer: each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan
question: What is Mr Kapuria's prorated target annual incentive value for FY19?
answer: $427,451
question: What is  Gregory S. Clark's FY19 incentive target(%)? 
answer: 150
scale: percent
question: What is the total FY19 target($) for all NEOs?
answer: 3508000
derivation:  1,500,000+650,000+308,000+450,000+600,000
question: What is the average FY19 target ($) for NEOs?
answer: 701600
derivation: (1,500,000+650,000+308,000+450,000+600,000)/5
question: Who are the NEO(s) with a FY19 target above the average?
answer: Gregory S. Clark
derivation: For each row for COL4 if the value>(1,500,000+650,000+308,000+450,000+600,000)/5=701,600, select corresponding NEO name as answer.
Year ended December 31,
2019
2018
2017
Cost of revenues
$8,741
$4,982
$3,735
Research and development
23,132
14,975
9,550
Sales and marketing
38,325
27,324
16,015
General and administrative
31,156
20,807
12,760
Total share-based compensation expense
$101,354
68,088
42,060

text: Note 11. Share-Based Compensation
text: A summary of share-based compensation expense recognized in the Company’s Consolidated Statements of Operations is as follows (in thousands):

Questions:
question: What are the respective share-based compensation for cost of revenues in 2018 and 2019?
answer: $4,982
$8,741
scale: thousand
question: What are the respective share-based compensation for research and development in 2018 and 2019?
answer: 14,975
23,132
scale: thousand
question: What are the respective share-based compensation for sales and marketing in 2018 and 2019?
answer: 27,324
38,325
scale: thousand
question: What is the percentage change in share-based compensation for research and development between 2018 and 2019?
answer: 54.47
derivation: (23,132 - 14,975)/14,975 
scale: percent
question: What is the percentage change in share-based compensation for sales and marketing between 2018 and 2019?
answer: 49.74
derivation: (31,156 - 20,807)/20,807 
scale: percent
question: What is the average share-based compensation expense spent on sales and marketing per year between 2017 to 2019?
answer: 27221.33
derivation: (38,325 + 27,324 + 16,015)/3 
scale: thousand
As at 31 December
2019
2018
RMB’Million
RMB’Million
Included in non-current assets:
RMB term deposits
19,000
–
Included in current assets:
RMB term deposits
28,598
55,180
USD term deposits
16,325
6,349
Other currencies
1,988
1,389
46,911
62,918
65,911
62,918

text: TERM DEPOSITS
text: An analysis of the Group’s term deposits by currencies are as follows:
text: The effective interest rate for the term deposits of the Group with initial terms of over three months to three years during the year ended 31 December 2019 was 3.57% (2018: 4.08%).
text: Term deposits with initial terms of over three months were neither past due nor impaired. As at 31 December 2019, the carrying amounts of the term deposits with initial terms of over three months approximated their fair values.

Questions:
question: What was the effective interest rate for the Group's term deposits during the year ended 31 December 2019?
answer: 3.57%
question: What was the effective interest rate for the term deposits of the Group with initial terms of over three months to three years during the year ended 31 December 2018?
answer: 4.08%
question: How much was the RMB term deposits included in non-current assets as at 31 December 2019?
answer: 19,000
scale: million
question: How much did the RMB term deposits included in current assets change by between 2018 year end and 2019 year end?
answer: -26582
derivation: 28,598-55,180
scale: million
question: How much did the USD term deposits included in current assets change by between 2018 year end and 2019 year end?
answer: 9976
derivation: 16,325-6,349
scale: million
question: How much did the total term deposits change by between 2018 year end and 2019 year end?
answer: 2993
derivation: 65,911-62,918
scale: million
Lease abandonment charges
Severance & payroll related charges
Total
Balance at March 31, 2018
$—
$—
$—
Restructuring charges
1,034
14,606
15,640
Payments
(540)
(12,642)
(13,182)
Accrual reversals
—
(875)
(875)
Balance at March 31, 2019
$494
$1,089
$1,583

text: 12. Restructuring
text: In fiscal 2019, the Company initiated a restructuring plan to increase efficiency in its sales, marketing and distribution functions as well as reduce costs across all functional areas. During the year ended March 31, 2019, the Company incurred total restructuring charges of $14,765. These restructuring charges relate primarily to severance and related costs associated with headcount reductions and lease abandonment charges associated with two leases. These charges include $2,632 of stock- based compensation related to modifications of existing unvested awards granted to certain employees impacted by the restructuring plan.
text: The activity in the Company’s restructuring accruals for the year ended March 31, 2019 is summarized as follows:
text: As of March 31, 2019, the outstanding restructuring accruals primarily relate to future severance and lease payments.
text: (In thousands, except per share data)

Questions:
question: How much was the Restructuring charges related to lease abandonment charges and severance and payroll related charges respectively?
answer: 1,034
14,606
scale: thousand
question: Why did the company initiate a restructuring plan?
answer: to increase efficiency in its sales, marketing and distribution functions as well as reduce costs across all functional areas.
question: What is the ending balance at March 31, 2019 for Lease abandonment charges and Severance & payroll related charges respectively?
answer: $494
$1,089
scale: thousand
question: What is the net total restructuring charges and payments for Severance & payroll related charges and lease abandonment charges?
answer: 2458
derivation: 14,606-12,642+1,034-540
scale: thousand
question: What fraction of the total restructuring charges included stock-based compensation?
answer: 0.18
derivation: 2,632/14,765
question: How much more was the balance at march 31, 2019 for Severance & payroll related charges than lease abandonment charges?
answer: 595
derivation: 1,089-494
scale: thousand