next-tat/TAT-QA huggingface dataset:
Number of Shares
Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018
505,000
$2.17
Grants of restricted stock units
70,000
2.45
Vested restricted stock units
(235,000)
(2.29)
Balance of unvested restricted stock units at December 31, 2019
340,000
2.15

text: NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
text: A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
text: Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
text: The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.

Questions:
question: Which note does the stockholders equity information belong to?
answer: NOTE F
question: What does each restricted stock unit represent?
answer: each restricted stock unit represents the contingent right to receive one share of the Company’s common stock
question: How many years are the unrecognized restricted stock unit compensation expensed over?
answer: 1.2
question: What was the total restricted stock unit compensation expense for the years 2018 and 2019?
answer: 1254000
derivation: 567,000 + 687,000  
question: What was the percentage change in balance of restricted stock units outstanding from 2018 to 2019?
answer: -32.67
derivation: (340,000 - 505,000) / 505,000 
scale: percent
question: What is the difference in weighted-average grant date fair value for grants of restricted stock units and vested restricted stock units?
answer: 4.74
derivation: 2.45 - (-2.29)
As at 31 December
2019
2018
RMB’Million
RMB’Million
Borrowings (Note 35)
126,952
114,271
Notes payable (Note 36)
93,861
65,018
Total debts
220,813
179,289
Adjusted EBITDA (Note)
147,395
118,273
Total debts/Adjusted EBITDA ratio
1.50
1.52

text: 3.2 Capital risk management
text: The Group’s objectives on managing capital are to safeguard the Group’s ability to continue as a going concern and support the sustainable growth of the Group in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to enhance shareholders’ value in the long term.
text: Capital refers to equity and external debts (including borrowings and notes payable). In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, repurchase the Company’s shares or raise/repay debts.
text: The Group monitors capital by regularly reviewing debts to adjusted earnings before interest, tax, depreciation and amortisation (“EBITDA”) (Note) ratio, being the measure of the Group’s ability to pay off all debts that reflects financial health and liquidity position. The total debts/adjusted EBITDA ratio calculated by dividing the total debts by adjusted EBITDA is as follows:
text: Note: Adjusted EBITDA represents operating profit less interest income and other gains/(losses), net, and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, amortisation of intangible assets and equitysettled share-based compensation expenses.

Questions:
question: What is the amount of borrowings as at 31 December 2019?
answer: 126,952
scale: million
question: What is the amount of borrowings as at 31 December 2018?
answer: 114,271
scale: million
question: What is the amount of notes payable as at 31 December 2019?
answer: 93,861
scale: million
question: How much did borrowings change from 2018 year end to 2019 year end?
answer: 12681
derivation: 126,952-114,271
scale: million
question: How much did notes payable change from 2018 year end to 2019 year end?
answer: 28843
derivation: 93,861-65,018
scale: million
question: How much did the Adjusted EBITDA change  from 2018 year end to 2019 year end?
answer: 29122
derivation: 147,395-118,273
scale: million
As of December 31,
(dollars in millions)
2019
2018
Assets
Entertainment and Communications
$1,840.0
$1,898.8
IT Services and Hardware
500.7
468.1
Corporate and eliminations
313.1
363.3
Total assets
$2,653.8
$2,730.2

text: Total assets for the Company decreased $76.4 million as of December 31, 2019 as compared to December 31, 2018.  Entertainment and Communications assets decreased $58.8 million due to a decrease in property, plant and equipment primarily as a result of the increased depreciation in 2019 related to Hawaiian Telcom property, plant and equipment exceeding capital expenditures. IT Services and Hardware assets increased by $32.6 million primarily due to the Company’s recognition of operating lease right-of-use assets in the Consolidated Balance Sheets upon adoption of ASU 2016-02.
text: Corporate assets decreased $50.2 million primarily due to decreased receivables. Lower receivables is partially due to timing of sales in the fourth quarter as well as additional sales of certain receivables under the factoring arrangement as of December 31, 2019 compared to December 31, 2018. Deferred tax assets and liabilities totaled $59.3 million and $11.7 million as of December 31, 2019, respectively. Deferred tax assets and liabilities totaled $47.5 million and $11.4 million as of December 31, 2018, respectively. The increase in deferred tax assets in 2019, as compared to 2018, is due to increased net operating losses in 2019.

Questions:
question: What is the company's total assets as at December 31, 2019?
answer: $2,653.8
scale: million
question: What is the company's total assets as at December 31, 2018?
answer: $2,730.2
scale: million
question: What is the sum of company's total assets between 2018 to 2019?
answer: 5384
derivation: $2,653.8  +$2,730.2
scale: million
question: What is the company's 2019 assets under IT services and hardware?
answer: 500.7
scale: million
question: Which asset classification makes up the biggest proportion of the company's assets as at December 31, 2019?
answer: Entertainment and Communication
derivation: $1,840.0 is the biggest value
question: What is the change in the value of the company's total assets between 2018 and 2019?
answer: -76.4
derivation: $2,653.8 - $2,730.2 
scale: million
question: Why did Corporate assets decrease?
answer: Corporate assets decreased $50.2 million primarily due to decreased receivables.
July 27, 2019
July 28, 2018
ASSETS
Allowance for doubtful accounts and returns .
$ 127
$ 285
Sales-type and direct-financing leases
176
171
Inventory write-downs and capitalization
409
289
Investment provisions .
—
54
IPR&D, goodwill, and purchased intangible assets
1,427
63
Deferred revenue .
1,150
1,584
Credits and net operating loss carryforwards .
1,241
1,087
Share-based compensation expense
164
190
Accrued compensation
342
370
Other
419
408
Gross deferred tax assets
5,455
4,501
Valuation allowance
(457)
(374)
Total deferred tax assets .
4,998
4,127
LIABILITIES
Purchased intangible assets .
(705)
(753)
Depreciation .
(141)
(118)
Unrealized gains on investments .
(70)
(33)
Other
(112)
(145)
Total deferred tax liabilities
(1,028)
(1,049)
Total net deferred tax assets
$3,970
$3,078

text: The following table presents the components of the deferred tax assets and liabilities (in millions):
text: As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized.
text: As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.

Questions:
question: What was the company's federal net operating loss carryforwards for income tax purposes in 2019?
answer: $676 million
question: What was the Sales-type and direct-financing leases in 2019?
answer: 176
scale: million
question: What was the depreciation in 2018?
answer: (118)
scale: million
question: What was the change in Share-based compensation expense between 2018 and 2019?
answer: -26
derivation: 164-190
scale: million
question: What was the change in Accrued compensation between 2018 and 2019?
answer: -28
derivation: 342-370
scale: million
question: What was the percentage change in total deferred tax assets between 2018 and 2019?
answer: 21.1
derivation: (4,998-4,127)/4,127
scale: percent
Years Ended
July 27, 2019
July 28, 2018
July 29, 2017
Beginning balance
$2,000
$1,973
$1,627
Additions based on tax positions related to the current year
185
251
336
Additions for tax positions of prior years
84
84
180
Reductions for tax positions of prior years .
(283)
(129)
(78)
Settlements
(38)
(124)
(43)
Lapse of statute of limitations .
(23)
(55)
(49)
Ending balance .
$ 1,925
$ 2,000
$ 1,973

text: Unrecognized Tax Benefits
text: The aggregate changes in the balance of gross unrecognized tax benefits were as follows (in millions):
text: As of July 27, 2019, $1.7 billion of the unrecognized tax benefits would affect the effective tax rate if realized. During fiscal 2019, we recognized $30 million of net interest expense and $6 million of penalty expense. During fiscal 2018, we recognized $10 million of net interest expense and no net penalty expense. During fiscal 2017, we recognized $26 million of net interest expense and a $4 million reduction in penalties. Our total accrual for interest and penalties was $220 million, $180 million, and $186 million as of the end of fiscal 2019, 2018, and 2017, respectively. We are no longer subject to U.S. federal income tax audit for returns covering tax years through fiscal 2010. We are no longer subject to foreign or state income tax audits for returns covering tax years through fiscal 1999 and fiscal 2008, respectively.
text: We regularly engage in discussions and negotiations with tax authorities regarding tax matters in various jurisdictions. We believe it is reasonably possible that certain federal, foreign, and state tax matters may be concluded in the next 12 months. Specific positions that may be resolved include issues involving transfer pricing and various other matters. We estimate that the unrecognized tax benefits at July 27, 2019 could be reduced by $50 million in the next 12 months.

Questions:
question: How much net interest expense did the company recognize in fiscal year 2019?
answer: $30 million
question: What was the company's total accrual for interest and penalties in fiscal 2018?
answer: $180 million
question: What were the Additions for tax positions of prior years in 2019?
answer: 84
scale: million
question: What was the change in the Additions based on tax positions related to the current year between 2017 and 2018?
answer: -85
derivation: 251-336
scale: million
question: How many years did Additions for tax positions of prior years exceed $100 million?
answer: 1
derivation: 2017
scale: million
question: What was the percentage change in the Beginning balance between 2018 and 2019?
answer: 1.37
derivation: (2,000-1,973)/1,973
scale: percent
2018
2019
METRO
92,603
89,574
METRO Germany
13,711
13,606
METRO Western Europe (excl.Germany)
27,207
27,227
METRO Russia
13,960
12,357
METRO Eastern Europe (excl.Russia)
29,060
28,375
METRO Asia
8,665
8,009
Others
7,008
7,152
METROAG
909
880
Total
100,520
97,606

text: DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS
text: By headcount1 as of closing date of 30/9
text: 1 Excluding METRO China.

Questions:
question: When are the employee numbers by segments counted?
answer: as of closing date of 30/9
question: What is excluded in the headcount as of closing date of 30/9?
answer: METRO China.
question: What are the different segments under METRO when accounting for the employee numbers by segments?
answer: METRO Germany
METRO Western Europe (excl.Germany)
METRO Russia
METRO Eastern Europe (excl.Russia)
METRO Asia
question: In which year was the amount in METRO Asia headcount larger?
answer: 2018
derivation: 8,665>8,009
question: What was the change in METRO AG headcount in 2019 from 2018?
answer: -29
derivation: 880-909
question: What was the percentage change in METRO AG headcount in 2019 from 2018?
answer: -3.19
derivation: (880-909)/909
scale: percent
2019
2018
$ million
$ million
At 1 January
254.2
282.6
Interest income on plans’ assets
7.0
7.0
Employer contributions
6.6
6.8
Benefit payments
(11.4)
(12.1)
Plan administration expenses
(0.6)
(0.5)
Re-measurement gain/(loss) on plans’ assets
25.8
(14.2)
Exchange adjustment
9.5
(15.4)
Fair value of plans’ assets
291.1
254.2

text: 9. Pensions continued
text: Defined benefit plans continued
text: ii) Amounts in the financial statements continued
text: e) Movements in the fair value of plans’ assets

Questions:
question: What does the table record movements in?
answer: the fair value of plans’ assets
question: What is the fair value of plans' assets in 2019?
answer: 291.1
scale: million
question: In which years are the movements in the fair value of plans' assets recorded?
answer: 2019
2018
question: In which year were the employer contributions larger?
answer: 2018
derivation: 6.8>6.6
question: What was the change in the fair value of plans' assets?
answer: 36.9
derivation: 291.1-254.2
scale: million
question: What was the percentage change in the fair value of plans' assets?
answer: 14.52
derivation: (291.1-254.2)/254.2
scale: percent
Year Ended December 31,
(dollars in millions)
2019
2018
2017
Income tax (benefit) provision related to:
Continuing operations
$(10.6)
$9.4
$26.7
Accumulated other comprehensive income (loss)
0.2
1.3
(28.3)

text: The income tax (benefit) provision was charged to continuing operations or accumulated other comprehensive income (loss) as follows:
text: Prior year balances related to deferred tax assets and liabilities have been recast to net the federal effect of state taxes with the specific deferred tax asset or liability to which it relates

Questions:
question: What is the income tax (benefit) provision related to continuing operations in 2017?
answer: $26.7
scale: million
question: What is the income tax (benefit) provision related to continuing operations in 2018?
answer: $9.4
scale: million
question: What is the income tax (benefit) provision related to accumulated other comprehensive income in 2018?
answer: 1.3
scale: million
question: What is the income tax (benefit) provision related to continuing operations in 2017 and 2018?
answer: 36.1
derivation: $26.7+$9.4
scale: million
question: What is the percentage change in income tax from accumulated other comprehensive income between 2018 and 2019?
answer: -84.62
derivation: (0.2-1.3)/1.3
scale: percent
question: What is the total income tax provision relate to continuing operations between 2017 to 2019?
answer: 25.5
derivation: $(10.6) +$9.4 +$26.7
scale: million
2019
2018
%
%
Equity instruments
53.9
58.5
Debt instruments
18.6
22.5
Real estate
10.8
3.5
Cash and cash equivalents
3.7
3.0
Other
13.0
12.5
Total
100.0
100.0

text: The average duration of the defined benefit obligation at the end of the reporting period is 6.8 years (2018: 6.3 years) which relates wholly to active participants.
text: The plan invests entirely in pooled superannuation trust products where prices are quoted daily. The asset allocation of the plan has been set taking into account the membership profile, the liquidity requirements of the plan, and risk appetite of the Group.
text: The percentage invested in each asset class is as follows:

Questions:
question: What factors are taken into consideration when setting the asset allocation of the plan?
answer: the membership profile, the liquidity requirements of the plan, and risk appetite of the Group.
question: What is the average duration of the defined benefit obligation at the end of the reporting period?
answer: 6.8 years
question: What does the plan invests in?
answer: pooled superannuation trust products where prices are quoted daily.
question: What is the difference in equity instruments between 2018 and 2019?
answer: 4.6
derivation: 58.5% - 53.9% 
scale: percent
question: What is the average percentage constitution of real estate for 2018 and 2019?
answer: 7.15
derivation: (10.8% + 3.5%)/2 
scale: percent
question: What is the difference in debt instruments between 2018 and 2019?
answer: 3.9
derivation: 22.5% - 18.6% 
scale: percent
Years Ended December 31,
2019
2018
2017
(in thousands)
Cost of net revenue
$577
$489
$332
Research and development
16,545
17,953
16,190
Selling, general and administrative
14,938
13,279
11,016
Restructuring expense
—
—
5,130
$32,060
$31,721
$32,668

text: Stock-Based Compensation
text: The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows: The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows:
text: The total unrecognized compensation cost related to performance-based restricted stock units as of December 31, 2019 was $3.6 million, and the weighted average period over which these equity awards are expected to vest is 1.6 years. The total unrecognized compensation cost related to unvested stock options as of December 31, 2019 was $2.0 million, and the weighted average period over which these equity awards are expected to vest is 2.30 years.

Questions:
question: What was the respective Selling, general and administrative expense in 2019, 2018 and 2017?
answer: 14,938
13,279
11,016
scale: thousand
question: What was the respective research and development expense in 2019, 2018 and 2017?
answer: 16,545
17,953
16,190
scale: thousand
question: What was the respective Cost of net revenue in 2019, 2018 and 2017?
answer: $577
$489
$332
scale: thousand
question: What was the change in Cost of net revenue from 2018 to 2019?
answer: 88
derivation: 577 - 489
scale: thousand
question: What was the average Research and development between 2017-2019?
answer: 16896
derivation: (16,545 + 17,953 + 16,190) / 3
scale: thousand
question: In which year was Restructuring expense 0 thousands?
answer: 2019
2018
derivation: locate and analyze Restructuring expense in row 7
Year Ended February 28,
2019
2018
2017
Net income (loss)
$18,398
$16,617
$(7,904)
Investment income
(5,258)
(2,256)
(1,691)
Interest expense
16,726
10,280
9,896
Income tax provision (benefits)
(1,330)
10,681
(1,563)
Depreciation and amortization
20,016
22,957
23,469
Stock-based compensation
11,029
9,298
7,833
Impairment loss and equity in net loss of affiliate
6,787
1,411
1,284
Loss on extinguishment of debt
2,033
-
-
Acquisition and integration related expenses
935
-
4,513
Non-recurring legal expenses, net of reversal of litigation
provision
(11,020)
10,738
9,192
Gain on LoJack battery performance legal Settlement
(18,333)
(28,333)
-
Restructuring
8,015
-
-
Other
217
989
4,339
Adjusted EBITDA
$48,215
$52,382
$49,368

text: Our CODM evaluates each segment based on Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization (“Adjusted EBITDA”), and we therefore consider Adjusted EBITDA to be a primary measure of operating performance of our operating segments. We define Adjusted EBITDA as earnings before investment income, interest expense, taxes, depreciation, amortization and stock-based compensation and other adjustments as identified below. The adjustments to our financial results prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) to calculate Adjusted EBITDA are itemized below (in thousands):
text: It is not practicable for us to report identifiable assets by segment because these businesses share resources, functions and facilities
text: We do not have significant long-lived assets outside the United States.

Questions:
question: Why is it not practicable to report identifiable assets by segment?
answer: because these businesses share resources, functions and facilities
question: What was the loss on extinguishment of debt in 2019?
answer: 2,033
scale: thousand
question: How much was restructuring in 2019?
answer: 8,015
scale: thousand
question: What was the change in interest expense between 2017 and 2018?
answer: 384
derivation: (10,280-9,896)
scale: thousand
question: What was the change in stock-based compensation between 2018 and 2019?
answer: 1731
derivation: (11,029-9,298)
scale: thousand
question: What was the percentage change in Depreciation and amortization between 2017 and 2018?
answer: -2.18
derivation: (22,957-23,469)/23,469
scale: percent
As of
December 31, 2019
December 31, 2018
Accrued property and real estate taxes
$198.1
$169.7
Accrued pass-through costs
74.2
71.2
Amounts payable to tenants
77.9
93.5
Accrued rent
75.6
61.4
Payroll and related withholdings
102.4
90.4
Accrued construction costs
27.8
41.5
Accrued income tax payable
55.2
57.9
Other accrued expenses
347.0
362.7
Accrued expenses
$958.2
$948.3

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 8. ACCRUED EXPENSES
text: Accrued expenses consisted of the following:

Questions:
question: What was the Accrued property and real estate taxes in 2018?
answer: $169.7
scale: million
question: What was the Accrued pass-through costs in 2018?
answer: 71.2
scale: million
question: What were the Accrued expenses in 2019?
answer: $958.2
scale: million
question: What was the change in Other accrued expenses between 2018 and 2019?
answer: -15.7
derivation: 347.0-362.7
scale: million
question: What is the sum of the three highest expenses in 2019?
answer: 647.5
derivation: 198.1+102.4+ 347.0 
scale: million
question: What was the percentage change in accrued expenses between 2018 and 2019?
answer: 1.04
derivation: ($958.2-$948.3)/$948.3
scale: percent
Year Ended March 31,
2019
2018
2017
Net sales
100.0%
100.0%
100.0%
Cost of sales
45.2
39.2
48.4
Gross profit
54.8
60.8
51.6
Research and development
15.4
13.3
16.0
Selling, general and administrative
12.8
11.4
14.7
Amortization of acquired intangible assets
12.6
12.2
9.9
Special charges and other, net
0.6
0.4
2.9
Operating income
13.4%
23.5%
8.1%

text: Results of Continuing Operations
text: The following table sets forth certain operational data as a percentage of net sales for the fiscal years indicated:

Questions:
question: Which years does the table provide information for certain operational data as a percentage of net sales?
answer: 2019
2018
2017
question: What was the percentage of cost of sales of net sales in 2019?
answer: 45.2
scale: percent
question: What was the percentage of gross profit of net sales in 2018?
answer: 60.8
scale: percent
question: What was the percentage change in gross profit of net sales between 2017 and 2018?
answer: 9.2
derivation: 60.8-51.6
scale: percent
question: How many years did cost of sales of net sales exceed 40%?
answer: 2
derivation: 2019##2017
question: What was the percentage change in operating income of net sales between 2018 and 2019?
answer: -10.1
derivation: 13.4-23.5
scale: percent