next-tat/TAT-QA huggingface dataset:
March 1,
Department
2020
2019
Sales and Marketing
41
38
Engineering
13
9
Professional Services
6
6
Customer Support
22
22
Management and Administration
18
17
Total
100
92

text: Our number of employees is as follows:
text: On August 3, 2018, we implemented a plan to restructure our organization, which included a reduction in workforce of approximately 40 employees, representing approximately 30% of the Company’s total pre-restructuring workforce. We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits. The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer.
text: Employees

Questions:
question: Why did the company restructure their organisation?
answer: The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer.
question: Why was there a charge of $381,000 to the company in 2018?
answer: We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits.
question: What percentage of the company's pre-restructuring workers were retrenched?
answer: approximately 30% of the Company’s total pre-restructuring workforce
question: What percentage change is the number of employees in the Sales and Marketing department from 2019 to 2020?
answer: 7.89
derivation: (41-38)/38
scale: percent
question: By what percentage did the number of employees in the Engineering department increase from 2019 to 2020?
answer: 44.44
derivation: (13-9)/9
scale: percent
question: How much was the company charged approximately for each employee that was dismissed?
answer: 9525
derivation: $381,000/40
€ thousands
Vested on 12/31/2019
Vested on 12/31/2018
Christian Klein (Co-CEO from 10/11/2019)
8.2
4.1
Adaire Fox-Martin
11.8
7.3
Michael Kleinemeier
20.0
14.8
Bernd Leukert (until 3/31/2019)
34.7
24.6
Bill McDermott (CEO until 10/10/2019, Executive Board Member until 11/15/2019)1)
90.8
105.1
Luka Mucic
27.6
23.2
Jürgen Müller (from 1/1/2019)
4.8
-
Stefan Ries
16.8
12.6
Thomas Saueressig (from 11/1/2019)
0.2
-

text: The table below shows the annual pension entitlement earned during the Executive Board membership of each member of the Executive Board on reaching the scheduled retirement age of 62, based on entitlements from SAP under performance-based and salary-linked plans.
text: Annual Pension Entitlement
text: 1) The rights shown here for Bill McDermott refer solely to rights under the pension plan for SAP America.
text: These are vested entitlements. To the extent that members continue to serve on the Executive Board and that therefore more contributions are made for them in the future, pensions actually payable at the scheduled retirement age will be higher than the amounts shown in the table.

Questions:
question: What do the rights for Bill McDermott refer to? 
answer: refer solely to rights under the pension plan for SAP America.
question: What kind of entitlements are annual pension entitlements as displayed in the table?
answer: vested entitlements
question: In which years are the annual pension entitlements vested?
answer: 2019
2018
question: In which year was the amount vested for Michael Kleinemeier larger?
answer: 2019
derivation: 20.0>14.8
question: What was the change in the amount for Christian Klein in 2019 from 2018?
answer: 4.1
derivation: 8.2-4.1
scale: thousand
question: What was the percentage change in the amount for Christian Klein in 2019 from 2018?
answer: 100
derivation: (8.2-4.1)/4.1
scale: percent
2019
(Restated) 2018
£m
£m
Profit before taxation
242.2
210.7
Tax on profit on ordinary activities at the standard UK corporation tax rate of 19% (2018: 19%)
46.0
40.0
Expenses not deductible for taxation purposes
0.3
0.8
Income not taxable
(1.7)
–
Adjustments in respect of foreign tax rates
(0.1)
(0.1)
Adjustments in respect of prior years
–
(1.1)
Total taxation charge
44.5
39.6

text: 11. Taxation
text: The taxation charge for the year is lower than (2018: the same as) the effective rate of corporation tax in the UK of 19% (2018: 19%). The differences are explained below:
text: Taxation on items taken directly to equity was a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments.
text: The tax charge for the year is based on the standard rate of UK corporation tax for the period of 19% (2018: 19%). Deferred income taxes have been measured at the tax rate expected to be applicable at the date the deferred income tax assets and liabilities are realised. Management has performed an assessment, for all material deferred income tax assets and liabilities, to determine the period over which the deferred income tax assets and liabilities are forecast to be realised, which has resulted in an average deferred income tax rate of 17% being used to measure all deferred tax balances as at 31 March 2019 (2018: 17%).

Questions:
question: What was the Taxation on items taken directly to equity?
answer: a credit of £0.6m (2018: £0.1m) relating to tax on share-based payments
question: What was the effective rate of corporation tax in the UK?
answer: 19%
question: For which years was the total taxation charge calculated in?
answer: 2019
2018
question: In which year was Expenses not deductible for taxation purposes larger?
answer: 2018
derivation: 0.8>0.3
question: What was the change in Total taxation charge in 2019 from 2018?
answer: 4.9
derivation: 44.5-39.6
scale: million
question: What was the percentage change in Total taxation charge in 2019 from 2018?
answer: 12.37
derivation: (44.5-39.6)/39.6
scale: percent
2019
2018
2017
Minimum rentals
$184,587
$184,106
$185,696
Contingent rentals
2,255
2,221
2,419
Total rent expense
186,842
186,327
188,115
Less rental expense on subleased properties
(170,651)
(162,640)
(145,728)
Net rent expense
$16,191
$23,687
$42,387

text: As lessee — We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations.
text: The components of rent expense were as follows in each fiscal year (in thousands):

Questions:
question: What are the durations of renewal clauses in general?
answer: 1 to 20 years
question: What is the net rent expense in 2019?
answer: $16,191
scale: thousand
question: What is the value of minimum rentals in 2019?
answer: $184,587
scale: thousand
question: What is the difference in net rent expense between 2017 and 2018?
answer: 18700
derivation: $42,387 - $23,687
scale: thousand
question: What is the average contingent rentals for years 2017, 2018 and 2019?
answer: 2298.33
derivation: (2,255+2,221+2,419)/3
scale: thousand
question: What is the difference in minimum rentals between 2018 and 2019?
answer: 481
derivation: 184,587-184,106
scale: thousand
Automotive and Discrete Group (ADG)
Microcontrollers and Digital ICs Group (MDG)
Analog, MEMS & Sensors Group AMS)
Total
December 31, 2017
—
121
2
123
Foreign currency translation
—
(2)
—
(2)
December 31, 2018
—
119
2
121
Business combination
43
—
—
43
Foreign currency translation
—
(2)
—
(2)
December 31, 2019
43
117
2
162

text: As described in Note 7, the acquisition of Norstel resulted in the recognition of $43 million in goodwill which has been included in the ADG segment to align the goodwill of the acquired Company with the segment under which the related activities will be reported.
text: As of the end of the third quarters of 2019 and 2018, the Company performed its annual impairment test. The Company did not elect to perform a qualitative assessment. The impairment test was conducted following a two-step process. In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value.
text: Goodwill as at December 31, 2019 and 2018 is net of accumulated impairment losses of $102 million, of which $96 million relates to the MDG segment and $6 million to Others. In 2019, 2018 and 2017, no impairment loss was recorded by the Company.

Questions:
question: How many million did the acquisition of Norstel contributed to goodwill?
answer: $43 million
question: What are the steps included in the impairment test?
answer: In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value.
question: How much no impairment loss was recorded by the Company in 2019, 2018 and 2017?
answer: In 2019, 2018 and 2017, no impairment loss was recorded by the Company.
question: What is the average goodwill for the period December 31, 2017?
answer: 61.5
derivation: 123 / 2
scale: million
question: What is the average goodwill for the period December 31, 2018?
answer: 60.5
derivation: 121 / 2
scale: million
question: What is the average goodwill for the period December 31, 2019?
answer: 54
derivation: 162/ 3
scale: million
Year Ended December 31,
% Change vs.Prior Year
2019
2019
2018
2017
2019
2018
Hardware Revenue (Pre ASC 606 Adoption)
$44,972
$49,914
$43,190
-10%
16%
Cost of hardware
-32,455
-35,947
- 32,205
-10%
12%
Hardware Revenue, net (Post ASC 606 Adoption)
$12,517
$13,967
$ 10,985
-10%
27%

text: Hardware
text: Hardware sales, net decreased $1.5 million, or -10% in 2019 compared to 2018. We adopted the new ASC 606 standard as of January 1, 2018 and elected to use the modified retrospective method. Historical hardware sales prior to the adoption of ASC 606 were recorded on a gross basis, as we were the principal in the transaction in accordance with the previous standard, ASC 605-45. Under the new standard, we are an agent in the transaction as we do not physically control the hardware which we sell. Accordingly, starting January 1, 2018, we recognize our hardware revenue net of related cost which reduces both hardware revenue and cost of sales as compared to our accounting prior to 2018. For comparison purposes only, had we implemented ASC 606 using the full retrospective method, we would have also presented hardware revenue net of cost for prior periods as shown below.
text: The majority of hardware sales are derived from our Americas segment. Sales of hardware are largely dependent upon customer- specific desires, which fluctuate.

Questions:
question: What is the revenue from hardware, net (Post ASC 606 Adoption) in 2019
answer: $12,517
question: What is the percentage change in cost of hardware between 2019 and 2018?
answer: -10%
question: When is ASC 606 being adopted by the company?
answer: January 1, 2018
question: What is the change in hardware revenue, net (Post ASC 606 Adoption) between 2019 and 2017?
answer: 1532
derivation: $12,517-$10,985
question: What is the change in hardware revenue (Pre ASC 606 Adoption) in 2019 and 2018?
answer: -4942
derivation: $44,972-$49,914
question: What is the sum of cost of hardware for 2019 and 2018?
answer: 68402
derivation: $32,455+$35,947
2019
2018
Beginning balance as of January 1,
$1,210.0
$1,175.3
Additions
61.8
39.6
Accretion expense
81.6
83.6
Revisions in estimates (1)
56.8
(81.5)
Settlements
(26.1)
(7.0)
Balance as of December 31,
$1,384.1
$1,210.0

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENT(Tabular amounts in millions, unless otherwise disclosed)
text: 11. ASSET RETIREMENT OBLIGATIONS
text: The changes in the carrying amount of the Company’s asset retirement obligations were as follows:
text: (1) Revisions in estimates include decreases to the liability of $6.7 million and $49.4 million related to foreign currency translation for the years ended December 31, 2019 and 2018, respectively.
text: As of December 31, 2019, the estimated undiscounted future cash outlay for asset retirement obligations was $3.2 billion.

Questions:
question: As of December 31, 2019, what was the estimated undiscounted future cash outlay for asset retirement obligations?
answer: $3.2 billion
question: How much were the decreases to the liability included in the revisions in estimates by the company in 2019 and 2018 respectively?
answer: $6.7 million
49.4 million
question: What was the accretion expense in 2019?
answer: 81.6
scale: million
question: What was the change in balance as of December 31 between 2018 and 2019?
answer: 174.1
derivation: $1,384.1-$1,210.0
scale: million
question: What is the sum of additions and accretion expense in 2018?
answer: 123.2
derivation: 39.6+83.6
scale: million
question: What is the percentage change in settlements between 2018 and 2019?
answer: 272.86
derivation: (-26.1-(-7.0))/-7.0
scale: percent
Fiscal year-end
2019
2018
Total deferred compensation liability, included in:
Other current liabilities
$3,233
$844
Other long-term liabilities
39,715
40,895
Total deferred compensation liability
$42,948
$41,739

text: Deferred Compensation Plans
text: Under our deferred compensation plans (‘‘plans’’), eligible employees are permitted to make compensation deferrals up to established limits set under the plans and accrue income on these deferrals based on reference to changes in available investment options. While not required by the plan, we choose to invest in insurance contracts and mutual funds in order to approximate the changes in the liability to the employees. These investments and the liability to the employees were as follows (in thousands):
text: Life insurance premiums loads, policy fees and cost of insurance that are paid from the asset investments and gains and losses from the asset investments for these plans are recorded as components of other income or expense; such amounts were net gains of $1.1 million in fiscal 2019, $4.8 million in fiscal 2018 and $5.0 million (including a $1.3 million death benefit) in fiscal 2017. Changes in the obligation to plan participants are recorded as a component of operating expenses and cost of sales; such amounts were net losses of $1.5 million in fiscal 2019, $5.2 million in fiscal 2018 and $3.9 million in fiscal 2017. Liabilities associated with participant balances under our deferred compensation plans are affected by individual contributions and distributions made, as well as gains and losses on the participant’s investment allocation election.

Questions:
question: What was the Total deferred compensation liability in 2019?
answer: $42,948
scale: thousand
question: What was the  Other long-term liabilities  in 2018?
answer: 40,895
scale: thousand
question: In which years was Total deferred compensation liability calculated?
answer: 2019
2018
question: In which year was Other long-term liabilities larger?
answer: 2018
derivation: 40,895>39,715
question: What was the change in Other current liabilities from 2018 to 2019?
answer: 2389
derivation: 3,233-844
scale: thousand
question: What was the percentage change in Other current liabilities from 2018 to 2019?
answer: 283.06
derivation: (3,233-844)/844
scale: percent
2019
2018
£m
£m
Wages and salaries
345.6
325.9
Social security costs
71.6
58.7
Pension costs
21.5
19.3
Total payroll costs
438.7
403.9

text: 5 Staff costs and numbers
text: The aggregate payroll costs of persons employed by the Group were as follows:

Questions:
question: What information does the table provide?
answer: The aggregate payroll costs of persons employed by the Group
question: What was the total payroll costs in 2018?
answer: 403.9
scale: million
question: What are the different components that make up the total payroll costs?
answer: Wages and salaries
Social security costs
Pension costs
question: In which year was the amount of wages and salaries larger?
answer: 2019
derivation: 345.6>325.9
question: What was the change in social security costs in 2019 from 2018?
answer: 12.9
derivation: 71.6-58.7
scale: million
question: What was the percentage change in social security costs in 2019 from 2018?
answer: 21.98
derivation: (71.6-58.7)/58.7
scale: percent
As of December 31,
2019
2018
Fair Value
Carrying Value
Fair Value
Carrying Value
2022 Notes
$215,801
$79,224
$ 189,802
$94,097

text: As of December 31, 2019 and 2018, the fair value of the 2022 Notes, which was determined based on inputs that are observable in the market or that could be derived from, or corroborated with, observable market data, quoted price of the 2022 Notes in an over-the-counter market (Level 2), and carrying value of debt instruments (carrying value excludes the equity component of the Company’s convertible notes classified in equity) were as follows (in thousands):
text: In connection with the issuance of the 2022 Notes, the Company entered into capped call transactions with certain counterparties affiliated with the initial purchasers and others. The capped call transactions are expected to reduce potential dilution of earnings per share upon conversion of the 2022 Notes.
text: Under the capped call transactions, the Company purchased capped call options that in the aggregate relate to the total number of shares of the Company’s common stock underlying the 2022 Notes, with an initial strike price of approximately $33.71 per share, which corresponds to the initial conversion price of the 2022 Notes and is subject to anti-dilution adjustments substantially similar to those applicable to the conversion rate of the 2022 Notes, and have a cap price of approximately $47.20.
text: The cost of the purchased capped calls of $12.9 million was recorded to shareholders’ equity and will not be re-measured.
text: Based on the closing price of the Company’s common stock of $78.08 on December 31, 2019, the if-converted value of the 2022 Notes was more than their respective principal amounts.

Questions:
question: What was the cost of the purchased capped calls?
answer: The cost of the purchased capped calls of $12.9 million was recorded to shareholders’ equity and will not be re-measured.
question: What is the average fair value for the period December 31, 2019 to December 31, 2018?
answer: 202801.5
derivation: (215,801+189,802) / 2
scale: thousand
question: What is the average Carrying Value for the period December 31, 2019 to December 31, 2018?
answer: 86660.5
derivation: (79,224+94,097) / 2
scale: thousand
question: In which year was the 2022 Notes fair value less than 200,000 thousands?
answer: 2018
derivation: locate and analyze 2022 Notes in row 4
question: What was the initial strike price?
answer: $33.71 per share
question: What was the 2022 Notes cap price?
answer: $47.20
Trek
Electrostatic Product Line
LumaSense
Total
Cash paid for acquisition
$11,723
$3,000
$94,946
$ 109,669
Less cash acquired
(5,651)
—
(10,262)
(15,913)
Total purchase price
$6,072
$3,000
$84,684
$ 93,756

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: In February 2018, Advanced Energy acquired Trek Holding Co., LTD ("Trek"), a privately held company with operations in Tokyo, Japan and Lockport, New York, for $6.1 million, net of cash acquired. Trek has a 95% ownership interest in its U.S. subsidiary which is also its primary operation.
text: The components of the fair value of the total consideration transferred for our 2018 acquisitions are as follows:

Questions:
question: What is Trek's ownership interest in its U.S. subsidiary?
answer: 95%
question: What was the fair value of cash paid for acquisition of Trek?
answer: $11,723
scale: thousand
question: What was the fair value of cash paid for acquisition of Lumasense?
answer: $94,946
scale: thousand
question: What was the difference in the fair value of cash paid for acquisition between Trek and Electrostatic Product Line?
answer: 8723
derivation: $11,723-$3,000
scale: thousand
question: What is the sum of the two highest total purchase prices?
answer: 90756
derivation: $84,684+$6,072
scale: thousand
question: What is the average total purchase price amongst the three companies?
answer: 31252
derivation: ($6,072+$3,000+$84,684)/3
scale: thousand
FOR THE YEAR ENDED DECEMBER 31
NOTE
AROs
OTHER (1)
TOTAL
January 1, 2019
199
172
371
Additions
21
24
45
Usage
(4)
(52)
(56)
Reversals
(17)
(1)
(18)
Adoption of IFRS 16
–
(11)
(11)
December 31, 2019
199
132
331
Current
20
16
17
33
Non-current
25
183
115
298
December 31, 2019
199
132
331

text: Note 23 Provisions
text: (1) Other includes environmental, vacant space and legal provisions
text: AROs reflect management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception. Cash outflows associated with our ARO liabilities are generally expected to occur at the restoration dates of the assets to which they relate, which are long-term in nature. The timing and extent of restoration work that will be ultimately required for these sites is uncertain.

Questions:
question: What does 'Other' include?
answer: environmental, vacant space and legal provisions
question: What do the AROs reflect?
answer: management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception
question: What are the types of provisions within the table? 
answer: AROs
Other
question: How many components of provisions are accounted for?
answer: 4
derivation: Additions##Usage##Reversals##Adoption of IFRS 16
question: What is the difference in the amount of non-current provisions between AROs and Other?
answer: 68
derivation: 183-115
question: What is the ratio of non-current provisions for AROs over that of Other?
answer: 1.59
derivation: 183/115
Year Ended
Year Ended
December 31, 2018
December 31, 2019
United States federal statutory rate
21.00%
21.00%
State taxes, net of federal benefit
1.99%
(0.01)%
Valuation allowance
(21.96)%
(24.33)%
Cumulative effect of accounting change
—
2.07%
R&D Credit
1.34%
1.53%
Other
(0.38)%
(0.27)%
Effective income tax rate
1.99%
(0.01)%

text: Effective Income Tax Rate
text: A reconciliation of the United States federal statutory income tax rate to our effective income tax rate is as follows:
text: In 2019 and 2018 we had pre-tax losses of $19,573 and $25,403, respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax.

Questions:
question: What were the pre-tax losses in 2019?
answer: $19,573
question: Why are pre-tax losses made available for carrying forward?
answer: To offset future taxable income
question: What was the R&D Credit in 2019?
answer: 1.53%
question: What was the 2019 percentage change in pre-tax losses?
answer: -22.95
derivation: (19,573 - 25,403)/25,403 
scale: percent
question: What was the change in the United States federal statutory rate between 2018 and 2019?
answer: 0
derivation: 21.00 - 21.00 
scale: percent
question: Which year has a higher amount of pre-tax losses?
answer: 2018
derivation: 25,403 > 19,573