next-tat/TAT-QA huggingface dataset:
€ million
30/9/2018
30/9/2019
Effective portion of gains/losses from cash flow hedges
0
2
Equity and debt instruments1
9
−3
Currency translation differences from translating the financial statements of foreign operations
−738
−602
Remeasurement of defined benefit pension plans
−410
−500
Income tax on components of other comprehensive income
91
106
Other reserves retained from earnings
−2,401 2
−2,782
−3,449
−3,778

text: Capital reserve and reserves retained from earnings
text: Prior to the effective date of the reclassification and demerger of CECONOMY AG on 12 July 2017, METRO AG was not yet a group within the meaning of IFRS 10. Accordingly, combined financial statements of METRO Wholesale & Food Specialist GROUP (hereinafter: MWFS GROUP) were prepared for the IPO prospectus of METRO AG. Equity in the combined financial statements was the residual amount from the combined assets and liabilities of MWFS GROUP. Following the demerger, METRO became an independent group with METRO AG as the listed parent company. Therefore, the equity in the consolidated financial statements is subdivided according to legal requirements. The subscribed capital of €363 million and the capital reserve of €6,118 million were recognised at the carrying amounts from the METRO AG Annual Financial Statements as of 30 September 2017. For this purpose, a transfer was made from the equity item net assets, recognised as of 1 October 2016, attributable to the former METRO GROUP of the combined financial statements of MWFS GROUP. The remaining negative amount of this equity item was reclassified to reserves retained from earnings. It cannot be traced back to a history of loss.
text: Reserves retained from earnings can be broken down as follows:
text: 1 Previous year: gains/losses on remeasuring financial instruments in the category ‘available for sale’.
text: 2 Adjustment of previous year according to explanation in notes.

Questions:
question: What did the amount of equity and debt instruments in the previous year relate to?
answer: gains/losses on remeasuring financial instruments in the category ‘available for sale’
question: What was the amount of other reserves retained from earnings in FY2018 adjusted for?
answer: Adjustment of previous year according to explanation in notes.
question: In which years were the reserves retained from earnings calculated in?
answer: 2018
2019
question: In which year was the Income tax on components of other comprehensive income larger?
answer: 2019
derivation: 106>91
question: What was the change in the Income tax on components of other comprehensive income in FY2019 from FY2018?
answer: 15
derivation: 106-91
scale: million
question: What was the percentage change in the Income tax on components of other comprehensive income in FY2019 from FY2018?
answer: 16.48
derivation: (106-91)/91
scale: percent
December 31,
(HK$ million)
2018
2019
Current assets
15,168
13,381
Non-current assets
5,907
7,464
Current liabilities
7,792
4,432
Non-current liabilities
1,122
4,781
Equity
12,161
11,632

text: Summarized 100% statement of financial position information for ASMPT equity method investment excluding basis adjustments (foreign currency exchange rate per December 31, 2019 was 1 HK$: €0.11432 for December 31, 2018: 1 HK$: €0.11151).
text: Equity of ASMPT per December 31, 2019 translated into euros at a rate of 0.11432 was €1,329 million (our 25.19% share: €335 million).
text: The ASMPT Board is responsible for ongoing monitoring of the performance of the Back-end activities. The actual results of the Back-end operating unit are discussed with the ASMPT Audit Committee, which includes the representative of ASMI. The ASMI representative reports to the ASMI Management Board and the Audit Committee of ASMI on a quarterly basis.
text: Our share of income taxes incurred directly by the associates is reported in result from investments in associates and as such is not included in income taxes in our consolidated financial statements.

Questions:
question: What is the ASMPT Board responsible for? 
answer: ongoing monitoring of the performance of the Back-end activities
question: What are the years included in the table?
answer: 2018
2019
question: What is the current assets in 2018?
answer: 15,168
scale: million
question: What is the current liability to current assets ratio for 2019?
answer: 0.33
derivation:  4,432 / 13,381 
question: What is the change in current liability to current assets ratio from 2018 to 2019?
answer: -0.18
derivation:  (4,432 / 13,381)-(7,792/ 15,168) 
question: Which year has the highest equity to total asset ratio?
answer: 2018
derivation: 2018:(12,161/( 5,907 + 15,168 )=0.58); 2019:( 11,632/(13,381+7,464)=0.56)
Year ended December 31
2019
2018
2017
Expected life (in years)
0.5
0.5
0.5
Volatility
36% - 37%
33% - 40%
29% - 37%
Risk-free interest rate
1.58 - 2.43%
1.76% - 2.50%
0.76% - 1.16%
Dividend yield
- %
- %
- %

text: The fair value of the option component of the ESPP shares was estimated at the grant date using the Black-Scholes option pricing model with the following weighted
average assumptions:
text: The Company issued 266 shares, 231 shares and 183 shares under the ESPP in the years ended December 31, 2019, 2018 and 2017, respectively, at a weighted average
exercise price per share of $86.51, $77.02, and $73.02, respectively. As of December 31, 2019, the Company expects to recognize $3,531 of the total unamortized compensation cost
related to employee purchases under the ESPP over a weighted average period of 0.37 years.

Questions:
question: What is the expected life (in years) of the option component of the ESPP shares in each of the years ended December 31, 2019?
answer: 0.5
0.5
0.5
question: What is the number of shares issued in the years ended December 31, 2017 to 2019 respectively?
answer: $73.02
$77.02
$86.51
question: What is the total unamortized compensation cost related to employee purchases under the ESPP the company expects to recognise as of December 31, 2019?
answer: $3,531
question: What is the percentage change in the total unamortized compensation cost related to employee purchases under the ESPP the company expects to recognise between 2018 and 2019?
answer: 12.32
derivation: (86.51 - 77.02)/77.02 
scale: percent
question: What is the total shares issued under the ESPP between December 2017 to 2019?
answer: 680
derivation: 266 + 231 + 183 
question: What is the average volatility of the fair value of the option component of the ESPP shares as at December 31, 2019?
answer: 36.5
derivation: (36% + 37%)/2 
scale: percent
December 31, 2019
December 31, 2018
Accrued compensation and benefits
$12,227
$15,283
Accrued tax liabilities
4,354
4,455
Lease liabilities
5,109
—
Other
6,066
5,553
Total accrued liabilities
$27,756
$25,291

text: Accrued Liabilities
text: Accrued liabilities consisted of the following (in thousands):

Questions:
question: What is the total accrued liabilities as at 31 December 2018?
answer: $25,291
scale: thousand
question: What is the total accrued liabilities as at 31 December 2019?
answer: $27,756
scale: thousand
question: What is the units that the values in the table are measured in?
answer: in thousands
question: What is the percentage change in total accrued liabilities between 2018 and 2019?
answer: 9.75
derivation: (27,756 - 25,291)/25,291 
scale: percent
question: What is the percentage change in total accrued liabilities between 2018 and 2019?
answer: 2465
derivation: 27,756-25,291
scale: thousand
question: What is the total accrued tax liabilities between 2018 and 2019?
answer: 8809
derivation: 4,354 + 4,455 
scale: thousand
Taxation
2019 €m
2018 €m
Income tax (expense)/credit:
(1,496)
879
Tax on adjustments to derive adjusted profit before tax
(206)
(188)
Deferred tax following revaluation of investments in Luxembourg
(488)
(330)
Luxembourg deferred tax asset recognised
–
(1,603)
Deferred tax on use of Luxembourg losses in the year
320
304
Tax on the Safaricom transaction
–
110
Derecognition of a deferred tax asset in Spain
1,166
–
Adjusted income tax expense for calculating adjusted tax rate1
(704)
(828)
Loss)/profit before tax
(2,613)
3,878
Adjustments to derive adjusted profit before tax (see earnings per share)
5,149
530
Adjusted profit before tax1
2,536
4,408
Share of adjusted results in associates and joint ventures
348
(389)
Adjusted profit before tax for calculating adjusted effective tax rate
2,884
4,019
Adjusted effective tax rate1
24.4%
20.6%

text: Note: 1 See “Alternative performance measures” on page 231 for further details and reconciliations to the respective closest equivalent GAAP measure.
text: The Group’s adjusted effective tax rate for its controlled businesses for the year ended 31 March 2019 was 24.4% compared to 20.6% for the last financial year. The higher rate in the current year is primarily due to a change in the mix of the Group’s profit, driven by the financing for the Liberty Global transaction. The tax rate in the prior year also reflected the consequences of closing tax audits in Germany and Romania. We expect the Group’s adjusted effective tax rate to remain in the low-mid twenties range for the medium term.
text: The Group’s adjusted effective tax rate for both years does not include the following items: the derecognition of a deferred tax asset in Spain of €1,166 million (2018: €nil); deferred tax on the use of Luxembourg losses of €320 million (2018: €304 million); an increase in the deferred tax asset of €488 million (2018: €330 million) arising from a revaluation of investments based upon the local GAAP financial statements and tax returns.
text: The Group’s adjusted effective tax rate for the year ended 31 March 2018 does not include the recognition of a deferred tax asset of €1,603 million due to higher interest rates; and a tax charge in respect of capital gains on the transfer of share in Vodafone Kenya Limited to the Vodacom Group of €110 million.

Questions:
question: What was the reason for a higher adjusted effective tax rate in 2019?
answer: change in the mix of the Group’s profit, driven by the financing for the Liberty Global transaction
question: How much is the income tax expense/credit in 2019?
answer: (1,496)
scale: million
question: How much is the adjusted profit before tax in 2018?
answer: 4,408
scale: million
question: What is the average adjusted profit before tax?
answer: 3472
derivation: (2,536+4,408)/2
scale: million
question: Which year has a higher Adjusted effective tax rate?
answer: 2019
derivation: 24.4% > 20.6%
question: What is the average deferred tax on use of luxembourg losses?
answer: 312
derivation: (320+304)/2
scale: million
Group
2019
2018
S$ Mil
S$ Mil
Cost of equipment sold (1)
3,106.1
2,696.7
Other cost of sales
2,767.1
2,499.2
Staff costs
2,597.3
2,760.1
Selling and administrative costs (2)
2,472.6
2,536.6
Traffic expenses
1,573.4
1,615.8
Repair and maintenance
388.0
367.9
12,904.5
12,476.3

text: 5. Operating Expenses
text: Notes: (1) Includes equipment costs related to ICT services.
text: (2) Includes supplies and services, as well as rentals of properties and mobile base stations.

Questions:
question: What is this the topic of this note 5?
answer: Operating Expenses
question: What does cost of equipment sold include?
answer: Includes equipment costs related to ICT services.
question: What does selling and administrative costs include?
answer: Includes supplies and services, as well as rentals of properties and mobile base stations.
question: In which year did Singtel had higher total operating expenses?
answer: 2019
derivation: 12,904.5 > 12,476.3
question: How many different type of operating expenses are there?
answer: 6
derivation: Cost of equipment sold## Other cost of sales## Staff costs## Selling and administrative costs## Traffic Expenses## Repair and maintenance
question: What is the average of the top 3 operating expenses subcategories in 2019?
answer: 2823.5
derivation: (3,106.1 + 2,767.1 + 2,597.3) / 3
scale: million
Years Ended June 30,
($ in millions)
2019
2018
2017
Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts
$0.8
$1.5
$1.7
Interest income
0.1
0.3
0.3
Foreign exchange
(0.4)
(0.7)
(0.4)
Pension earnings, interest and deferrals
(0.1)
(2.1)
(23.8)
Pension curtailment
—
—
(0.5)
Other
0.2
0.2
1.2
Total other income (expense), net
$0.6
$(0.8)
$(21.5)

text: 18. Other Income (Expense), Net
text: Other income (expense), net consists of the following:

Questions:
question: What was the amount of Interest income in 2019?
answer: 0.1
scale: million
question: What was the Total other income (expense), net in 2018?
answer: $(0.8)
scale: million
question: In which years is total Other Income (Expense), Net calculated?
answer: 2019
2018
2017
question: In which year was Other the largest?
answer: 2017
derivation: 1.2>0.2
question: What was the change in interest income in 2019 from 2018?
answer: -0.2
derivation: 0.1-0.3
scale: million
question: What was the percentage change in interest income in 2019 from 2018?
answer: -66.67
derivation: (0.1-0.3)/0.3
scale: percent
December 31,
December 31,
2019
2018
United States
$35,964
$5,525
Japan
2,689
1,108
Other
2,017
629
Total
$40,670
$7,262

text: Geographic Information
text: The following table is a summary of our long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets (in thousands):

Questions:
question: What kind of asset data is described in the table?
answer: long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets
question: What is the units used to describe the data in the table?
answer: thousands
question: Which countries' data have been singled out in the table?
answer: United States
Japan
question: What is the total amount of long-lived asset in Japan in both 2018 and 2019?
answer: 3797
derivation: 2,689+1,108
scale: thousand
question: What is the percentage change in value between long-lived assets in the U.S. in 2018 and 2019?
answer: 550.93
derivation: ($35,964 - $5,525)/$5,525 
scale: percent
question: What is the total value of long-lived assets in the U.S. and Japan in 2019?
answer: 38653
derivation: $35,964+2,689
scale: thousand
Customer
A
B
C
D
E
% of revenue, 2019
11%
9%
16%
3%
2%
% of revenue, 2018
17%
14%
1%
4%
-%
% of accounts receivable, as of December 31, 2019
10%
8%
31%
-%
10%
% of accounts receivable, as of December 31, 2018
13%
-%
16%
14%
-%

text: NOTE 6. ACCOUNTS RECEIVABLE AND REVENUES
text: Amounts billed and due from our customers are classified as accounts receivables on our consolidated balance sheets and require
payment on a short-term basis. Invoices are generally issued at the point control transfers and substantially all of our invoices are due
within 30 days or less, however certain customers have terms of up to 120 days. For substantially all of our contracts, control of the
ordered product(s) transfers at our location. Periodically, we require payment prior to the point in time we recognize revenue. Amounts
received from customers prior to revenue recognition on a contract are contract liabilities, are classified as customer prepayments liability on our consolidated balance sheets and are typically applied to an invoice within 30 days of the prepayment. Revenues in 2019 include $0.1 million in unearned revenue as of December 31, 2018, and in 2018 include less than $0.1 million in unearned revenue as of
January 1, 2018.
text: Our accounts receivable potentially subject us to significant concentrations of credit risk. Revenues and accounts receivable from significant customers (customers with revenue or accounts receivable in excess of 10% of consolidated totals) are stated below as a percent of consolidated totals.

Questions:
question: What are the respective accounts receivables as a percentage of revenue from customers A and B in 2019?
answer: 11%
9%
question: What are the respective accounts receivables as a percentage of revenue from customers B and C in 2019?
answer: 9%
16%
question: What are the respective accounts receivables as a percentage of revenue from customers C and D in 2019?
answer: 16%
3%
question: What is the change in the amount of accounts receivable as a percentage of revenue from customer A between 2018 and 2019?
answer: -6
derivation: 11 - 17 
question: What is the change in the amount of accounts receivable as a percentage of revenue from customer B between 2018 and 2019?
answer: -5
derivation: 9 - 14 
question: What is the change in the amount of accounts receivable as a percentage of revenue from customer C between 2018 and 2019?
answer: 15
derivation: 16 - 1
Fiscal Year 2019 Quarters Ended
Jun-30
Sep-30
Dec-31
Mar-31
Net sales
$327,616
$349,233
$350,175
$355,794
Gross margin
94,821
113,565
123,750
126,406
Operating income (1)
35,176
50,000
61,616
54,057
Net income
$35,220
$37,141
$40,806
$93,420
Net income per basic share
$0.61
$0.64
$0.70
$1.60
Net income per diluted share
$0.60
$0.63
$0.69
$1.58

text: Note 16: Quarterly Results of Operations (Unaudited)
text: The following table sets forth certain quarterly information for fiscal years 2019 and 2018. This information, in the opinion of the Company’s management, reflects all adjustments (consisting only of normal recurring adjustments) necessary to present fairly this information when read in conjunction with the Consolidated Financial Statements and notes thereto included elsewhere herein (amounts in thousands except per share data):
text: (1) Operating income (loss) as a percentage of net sales fluctuates from quarter to quarter due to a number of factors, including net sales fluctuations, foreign currency exchange, restructuring charges, product mix, the timing and expense of moving product lines to lower-cost locations, the write-down of long lived assets, the net gain/loss on sales and disposals of assets and the relative mix of sales among distributors, original equipment manufacturers, and electronic manufacturing service providers.

Questions:
question: What was the net sales for the Jun-30 quarter?
answer: 327,616
scale: thousand
question: What was the gross margin for the Sep-30 quarter?
answer: 113,565
scale: thousand
question: What was the operating income for the Mar-31 quarter?
answer: 54,057
scale: thousand
question: What was the change in the Net sales between the Dec-31 and Mar-31 quarters?
answer: 5619
derivation: 355,794-350,175
scale: thousand
question: Which quarters ended did the Gross Margin exceed $120,000 thousand?
answer: Dec-31
Mar-31
derivation: (Dec-31:123,750),(Mar-31:126,406)
question: What was the percentage change in the net income between the Jun-30 and Sep-30 quarter?
answer: 5.45
derivation: (37,141-35,220)/35,220
scale: percent
Year Ended December 31,
2019
2018
2017
Cost of revenue
$10.6
$7.0
$6.0
Research and development
17.0
14.3
12.5
Selling and marketing
14.8
14.1
11.7
General and administrative
37.0
42.9
39.6
Share-based compensation expense
79.4
78.3
69.8
Related income tax benefits at federal rate (1)
(16.7)
(16.4)
(24.4)
Share-based compensation expense, net of taxes
$62.7
$61.9
$45.4

text: Note 11: Share-Based Compensation
text: Total share-based compensation expense related to the Company's stock options, RSUs, stock grant awards and ESPP were recorded within the Consolidated Statements of Operations and Comprehensive Income as follows (in millions):
text: (1) Recognition of related income tax benefits are the result of the adoption of ASU 2016-09 during the first quarter of 2017 through a cumulative effect adjustment of $68.1 million recorded as a credit to retained earnings as of January 1, 2017. Tax benefit is calculated using the federal statutory rate of 21% during the years ended December 31, 2019 and December 31, 2018, and 35% for the year ended December 31, 2017.
text: At December 31, 2019, total unrecognized share-based compensation expense, net of estimated forfeitures, related to non-vested RSUs with service, performance and market conditions was $74.9 million, which is expected to be recognized over a weighted-average period of 1.3 years. The total intrinsic value of stock options exercised during the year ended December 31, 2019 was $3.9 million.
text: The Company received cash of $1.7 million and $26.2 million from the exercise of stock options and the issuance of shares under the ESPP, respectively. Upon option exercise, vesting of RSUs, stock grant awards, or completion of a purchase under the ESPP, the Company issues new shares of common stock.

Questions:
question: How much was the total intrinsic value of stock options exercised during the year ended December 31, 2019?
answer: $3.9 million
question: How much cash was recieved from the exercise of stock options and the issuance of shares under the ESPP, respectively?
answer: $1.7 million
$26.2 million
question: What is the cost of revenue in 2019?
answer: $10.6
scale: million
question: What is the change in Cost of revenue from December 31, 2018 to 2019?
answer: 3.6
derivation: 10.6-7.0
scale: million
question: What is the change in Research and development from year ended December 31, 2018 to 2019?
answer: 2.7
derivation: 17.0-14.3
scale: million
question: What is the average Cost of revenue for December 31, 2018 and 2019?
answer: 8.8
derivation: (10.6+7.0) / 2
scale: million
Year ended March 31, 
2019
2018
2017
Expected term (in years)
6.1
6.1
6.1
Risk-free interest rate
2.7%
2.2%
2.1%
Expected volatility
41.5%
39.8%
41.0%
Expected dividend yield  
—%
—%
—%
Estimated grant date fair value per ordinary share
$37.15
$26.52
$20.22

text: Share Options
text: The Company estimates the fair value of employee share options on the date of grant using the Black-Scholes option-pricing model, which requires the use of highly subjective estimates and assumptions. The Company estimates the expected term of share options for service-based awards utilizing the “Simplified Method,” as it does not have sufficient historical share option exercise information on which to base its estimate. The Simplified Method is based on the average of the vesting tranches and the contractual life of each grant.
text: The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the share option. Since there was no public market for the Company’s ordinary shares prior to the IPO and as its shares have been publicly traded for a limited time, the Company determined the expected volatility for options granted based on an analysis of reported data for a peer group of companies that issue options with substantially similar terms.
text: The expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The Company uses an expected dividend rate of zero as it currently has no history or expectation of paying dividends on its ordinary shares. The fair value of the Company’s ordinary shares at the time of each share option grant is based on the closing market value of its ordinary shares on the grant date.
text: The fair value of each share option grant was estimated using the Black-Scholes option-pricing model that used the following weighted-average assumptions:
text: The weighted-average per share fair value of share options granted to employees during the years ended March 31, 2019, 2018 and 2017 was $16.48, $11.12 and $8.65 per share, respectively.

Questions:
question: Which model is used to estimate the fair value of employee share option?
answer: Black-Scholes option-pricing model
question: What is the risk free rate based on?
answer: treasury instrument whose term is consistent with the expected life of the share option.
question: What was the Expected term (in years) in 2019, 2018 and 2017 respectively?
answer: 6.1
6.1
6.1
question: What was the change in the Risk-free interest rate from 2018 to 2019?
answer: 0.5
derivation: 2.7 - 2.2
scale: percent
question: What was the average Expected volatility between 2017-2019?
answer: 40.77
derivation: (41.5 + 39.8 + 41.0) / 3
scale: percent
question: In which year was Estimated grant date fair value per ordinary share less than 30?
answer: 2018
2017
derivation: locate and analyze Estimated grant date fair value per ordinary share in row 7