next-tat/TAT-QA huggingface dataset:
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used for capital expenditures
(48,857)
(12,011)
Free cash flow
$67,269
$128,448

text: Free Cash Flow
text: We monitor our free cash flow, as a key measure of our overall business performance, which enables us to analyze our financial performance without the effects of certain non-cash items such as depreciation, amortization, and stock-based compensation expenses. Additionally, free cash flow takes into account the impact of changes in deferred revenue, which reflects the receipt of cash payment for products before they are recognized as revenue, and unbilled accounts receivable, which reflects revenue that has been recognized that has yet to be invoiced to our customers.
text: Our net cash provided by (used in) operating activities is significantly impacted by the timing of invoicing and collections of accounts receivable, the timing and amount of annual bonus payments, as well as payroll and tax payments. Our capital expenditures consisted of purchases of property and equipment, most of which were computer hardware, software, capitalized software development costs, and leasehold improvements.
text: In fiscal year 2019, free cash flow was impacted by $23.6 million related to the build out and furnishing of our new corporate headquarters in San Mateo, California. For a further discussion of our operating cash flows, see “Liquidity and Capital Resources - Cash Flows.”(in thousands)

Questions:
question: What does free cash flow take into account?
answer: the impact of changes in deferred revenue, which reflects the receipt of cash payment for products before they are recognized as revenue, and unbilled accounts receivable, which reflects revenue that has been recognized that has yet to be invoiced to our customers.
question: What impacted the net cash provided by (used in) operating activities?
answer: the timing of invoicing and collections of accounts receivable, the timing and amount of annual bonus payments, as well as payroll and tax payments.
question: What was the Net cash provided by operating activities in 2019 and 2018 respectively?
answer: $116,126
$140,459
question: In which year was Free cash flow less than 100,000 thousands?
answer: 2019
derivation: locate and analyze Free cash flow in row 5
question: What was the average Net cash used for capital expenditures for 2018 and 2019?
answer: -30434
derivation: -(48,857 + 12,011) / 2
scale: thousand
question: What was the change in the Net cash provided by operating activities from 2018 to 2019?
answer: -24333
derivation: 116,126 - 140,459
scale: thousand
2017
2018
2019
NT$(In Thousands)
NT$(In Thousands)
NT$(In Thousands)
Employees’ compensation – Cash
$1,032,324
$1,400,835
$1,132,952
Directors’ compensation
11,452
7,624
10,259

text: The Company recognizes the employees and directors’ compensation in the profit or loss during the periods when earned for the years ended December 31, 2017, 2018 and 2019. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
text: If the Board of Directors resolves to distribute employee compensation
through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.
text: The distributions of employees and directors’ compensation for 2017 and 2018 were reported to the stockholders’ meeting on June 12, 2018 and June 12, 2019, respectively, while the distributions of employees and directors’ compensation for 2019 were approved through the Board of Directors meeting on February 26, 2020. The details of distribution are as follows:
text: The aforementioned employees and directors’ compensation for 2017 and 2018 reported during the stockholders’ meeting were consistent with the resolutions of the Board of Directors meeting held on March 7, 2018 and March 6, 2019, respectively.
text: Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.

Questions:
question: How does the the Board of Directors estimates the compensation amount?
answer: The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages.
question: When was the distributions of employees and directors’ compensation for 2017 and 2018 reported?
answer: June 12, 2018
June 12, 2019
question: Where can the Information relevant to the aforementioned employees and directors’ compensation be obtained?
answer: “Market Observation Post System” on the website of the TWSE
question: What is the average Directors’ compensation?
answer: 9778.33
derivation: (11,452+7,624+10,259) / 3
scale: thousand
question: What is the increase/ (decrease) in Directors’ compensation from 2018 to 2019?
answer: 2635
derivation: 10,259-7,624
scale: thousand
question: What is the increase/ (decrease) in Employees’ compensation – Cash from 2018 to 2019?
answer: -267883
derivation: 1,132,952-1,400,835
scale: thousand
Preliminary: December 31, 2018
Measurement Period Adjustments
Adjusted: December 31, 2019
Accounts and other receivable, net
$  7,167
$ -
$  7,167
Inventories
9,372
-
9,372
Property and equipment
1,353
-
1,353
Goodwill
48,032
(11,774)
36,258
Intangible assets
26,000
17,240
43,240
Deferred income tax assets
8,116
(1,785)
6,331
Other assets
5,126
878
6,004
Total assets acquired
105,166
4,559
109,725
Accounts payable
5,734
-
5,734
Deferred income tax liabilities
7,984
3,715
11,699
Other liabilities
6,764
844
7,608
Total liabilities assumed
20,482
4,559
25,041
Total fair value of net assets acquired
$  84,684
$  -
$  84,684

text: ADVANCED ENERGY INDUSTRIES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued)
(in thousands, except per share amounts)
text: In 2019, Advanced Energy finalized the assessment of fair value for the assets acquired and liabilities assumed related to the LumaSense acquisition. The following table summarizes the fair values of the assets acquired and liabilities assumed from the LumaSense acquisition, including measurement period adjustments.
text: During 2019, we adjusted the estimated values of the assets acquired and liabilities assumed based upon the final valuation report. These adjustments included additional liabilities, changes to deferred taxes and changes in the allocation of excess purchase price between goodwill and intangibles.

Questions:
question: What did the company's adjustment to the estimated values of the assets acquired and liabilities assumed  in 2019 include?
answer: additional liabilities, changes to deferred taxes and changes in the allocation of excess purchase price between goodwill and intangibles.
question: What was the Preliminary fair value of inventories in 2018?
answer: 9,372
scale: thousand
question: What was the Adjusted fair value of Goodwill in 2019?
answer: 36,258
scale: thousand
question: What was the percentage change in the fair value of Goodwill between 2018 and 2019?
answer: -24.51
derivation: (36,258-48,032)/48,032
scale: percent
question: What was the percentage change in the fair value of intangible assets between 2018 and 2019?
answer: 66.31
derivation: (43,240-26,000)/26,000
scale: percent
question: What was the percentage change in the fair value of deferred income tax assets between 2018 and 2019?
answer: -21.99
derivation: (6,331-8,116)/8,116
scale: percent
2019
2018
2017
(in thousands)
Revenues from customers (1):
China
$514,327
$348,942
$260,451
Taiwan
485,681
516,322
687,031
United States
333,059
282,869
252,516
Korea
239,504
163,224
206,819
Europe
219,015
223,207
163,715
Japan
175,322
158,281
169,093
Thailand
87,503
59,184
29,566
Singapore
84,111
108,618
101,085
Malaysia
58,200
122,797
124,048
Philippines
54,560
77,996
105,850
Rest of the World
43,683
39,362
36,432
$2,294,965
$2,100,802
$2,136,606

text: Information as to Teradyne’s revenues by country is as follows:
text: (1) Revenues attributable to a country are based on location of customer site.
text: In 2019 and 2018, no single direct customer accounted for more than 10% of Teradyne’s consolidated revenues. In 2017, revenues from Taiwan Semiconductor Manufacturing Company Ltd. accounted for 13% of its consolidated revenues. Taiwan Semiconductor Manufacturing Company Ltd. is a customer of Teradyne’s Semiconductor Test segment. Teradyne estimates consolidated revenues driven by Huawei Technologies Co.Ltd. (“Huawei”), combining direct sales to that customer with sales to the customer’s OSATs, accounted for approximately 11% and 4% of its consolidated revenues in 2019 and 2018, respectively. Teradyne estimates consolidated revenues driven by another OEM customer, combining direct sales to that customer with sales to the customer’s OSATs (which include Taiwan Semiconductor Manufacturing Company Ltd.), accounted for approximately 10%, 13% and 22% of its consolidated revenues in 2019, 2018 and 2017, respectively.

Questions:
question: What are the revenues from customers attributable to a country based on?
answer: location of customer site
question: In which years is information as to Teradyne’s revenues by country provided?
answer: 2019
2018
2017
question: Which are the locations listed in the table?
answer: China
Taiwan
United States
Korea
Europe
Japan
Thailand
Singapore
Malaysia
Philippines
Rest of the World
question: How many different locations are listed in the table?
answer: 11
derivation: China##Taiwan##United States##Korea##Europe##Japan##Thailand##Singapore##Malaysia##Philippines##Rest of the World
question: What was the change in Rest of the World in 2019 from 2018?
answer: 4321
derivation: 43,683-39,362
scale: thousand
question: What was the percentage change in Rest of the World in 2019 from 2018?
answer: 10.98
derivation: (43,683-39,362)/39,362
scale: percent
As of December 31,
2018
2019
Current accounts
220,089
113,655
Time deposits (with original maturities of three months or less).
121,925
149,491
Ship management client accounts
580
601
Total
342,594
263,747

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: 8. Cash and Cash Equivalents
text: Cash and cash equivalents consist of the following:
text: Ship management client accounts represent amounts provided by the clients of GasLog LNG Services Ltd. in order to enable the Group to cover obligations of vessels under management. A compensating balance is held as a current liability.

Questions:
question: In which years was the cash and cash equivalents recorded for?
answer: 2018
2019
question: What does ship management client accounts represent?
answer: Ship management client accounts represent amounts provided by the clients of GasLog LNG Services Ltd. in order to enable the Group to cover obligations of vessels under management.
question: What was the amount of ship management client accounts in 2018?
answer: 580
scale: thousand
question: In which year was the time deposits higher?
answer: 2019
derivation: 149,491 > 121,925
question: What was the change in current accounts  from 2018 to 2019?
answer: -106434
derivation: 113,655 - 220,089 
scale: thousand
question: What was the percentage change in total cash and cash equivalents from 2018 to 2019?
answer: -23.01
derivation: (263,747 - 342,594)/342,594 
scale: percent
2019 change
2018 change
Salary
Group Chief Executive
7.7%
2.7%
General employee population
2.9%
2.7%
Benefits
Group Chief Executive
5.2%
3.2%
General employee population
2.9%
2.7%
Bonus
Group Chief Executive
15.5%
-4.9%
General employee population*
22.2%
1.6%

text: 1.10 Percentage change in remuneration of the Group Chief Executive
text: The following table provides a summary of the 2019 increase in base salary, benefits and bonus for the Group Chief Executive compared to the average increase for the general UK employee population across the Group in the same period.
text: * 2018 percentage restated to include all UK bonuses for the general UK employee population across the Group.

Questions:
question: Why was there an adjustment under Bonus for general employee population?
answer: 2018 percentage restated to include all UK bonuses for the general UK employee population across the Group
question: What was the 2019 increase in base salary, benefits and bonus for the Group Chief Executive compared against?
answer: compared to the average increase for the general UK employee population across the Group in the same period
question: What are the components of remuneration reflected in the table?
answer: Salary
Benefits
Bonus
question: In which year was the change in salary for the general employee population larger?
answer: 2019
derivation: 2.9%>2.7%
question: What was the absolute change in the change in salary for the group chief executive in 2019 from 2018? 
answer: 5
derivation: 7.7%-2.7%
scale: percent
question: What was the percentage change in the change in salary for the group chief executive in 2019 from 2018? 
answer: 185.19
derivation: (7.7-2.7)/2.7
scale: percent
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Variation
Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
Selling, general and administrative expenses
$(1,093)
$(1,095)
$(981)
0.3%
(11.7)%
Research and development expenses
(1,498)
(1,398)
(1,296)
(7.1)
(7.9)
Total operating expenses
$(2,591)
$(2,493)
$(2,277)
(3.9)%
(9.5)%
As percentage of net revenues
(27.1)%
(25.8)%
(27.3)%
-130 bps
+150 bps

text: The 2019 operating expenses increased 3.9% compared to the prior year, mainly due to salary dynamic, increased spending in certain R&D programs and higher share-based compensation cost, partially offset by favorable currency effects, net of hedging.
text: The 2018 operating expenses increased 9.5% compared to the prior year, mainly due to unfavorable currency effects, net of hedging, salary dynamic, increased R&D activities and higher costs of the share-based compensation plans.
text: The R&D expenses were net of research tax credits in France and Italy, which amounted to $126 million in 2019, $138 million in 2018 and $124 million in 2017.

Questions:
question: In 2019, what were the reasons for increase in operating expenses?
answer: due to salary dynamic, increased spending in certain R&D programs and higher share-based compensation cost, partially offset by favorable currency effects, net of hedging.
question: In 2018, what were the reasons for increase in operating expenses?
answer: due to unfavorable currency effects, net of hedging, salary dynamic, increased R&D activities and higher costs of the share-based compensation plans.
question: How much did the R&D expenses amounted for in 2019, 2018 and 2017?
answer: The R&D expenses were net of research tax credits in France and Italy, which amounted to $126 million in 2019, $138 million in 2018 and $124 million in 2017.
question: What is the average Selling, general and administrative expenses?
answer: 1056.33
derivation: (1,093+1,095+981) / 3
scale: million
question: What is the average Research and development expenses?
answer: 1397.33
derivation: (1,498+1,398+1,296) / 3
scale: million
question: What is the increase/ (decrease) in total operating expenses as percentage of net revenues from 2017 to 2019?
answer: -0.2
derivation: 27.1-27.3
scale: percent
June 30,
2019
June 30,
2018
Accounts receivable 
$201,365
$225,167
Allowance for doubtful accounts
(1,054)
(1,478)
Allowance for product returns
(25,897)
(11,266)
Accounts receivable, net 
$174,414
$212,423

text: Accounts Receivable
text: The following is a summary of Accounts receivable (in thousands):

Questions:
question: Which years does the table provide information for the company's Accounts receivable?
answer: 2019
2018
question: What was the amount of accounts receivable in 2018?
answer: 225,167
scale: thousand
question: What was the allowance for product returns in 2019?
answer: (25,897)
scale: thousand
question: How many years did the net accounts receivable exceed $200,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the Allowance for doubtful accounts between 2018 and 2019?
answer: 424
derivation: -1,054-(-1,478)
scale: thousand
question: What was the percentage change in the Allowance for product returns between 2018 and 2019?
answer: 129.87
derivation: (-25,897+11,266)/-11,266
scale: percent
2019
2018
2018-2019 Change
(in millions)
Semiconductor Test
$417.0
$397.6
$19.4
System Test
93.5
48.9
44.6
Wireless Test
35.6
29.1
6.5
Industrial Automation
(5.9)
7.7
(13.6)
Corporate and Other (1)
(14.4)
(15.4)
1.0
$525.8
$467.8
$58.0

text: Income (Loss) Before Income Taxes
text: (1) Included in Corporate and Other are the following: contingent consideration adjustments, investment impairment, pension and postretirement plans actuarial (gains) and losses, interest (income) and expense, net foreign exchange (gains) and losses, intercompany eliminations and acquisition related charges.
text: The increase in income before income taxes in Semiconductor Test from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5G infrastructure and image sensors, partially offset by a decrease in sales in the automotive and analog test segments. The increase in income before income taxes in System Test from 2018 to 2019 was primarily due to higher sales in Storage Test of 3.5” hard disk drive testers, higher sales in Defense/Aerospace test instrumentation and systems, and higher sales in Production Board Test from higher 5G demand. The increase in income before income taxes in Wireless Test from 2018 to 2019 was primarily due to higher demand for millimeter wave and cellular test products driven by new wireless standards and 5G partially offset by lower sales in connectivity test products and services. The decrease in income before income taxes in Industrial Automation from 2018 to 2019 was due primarily to higher sales and marketing, and engineering spending.

Questions:
question: What is included in Corporate and Other?
answer: contingent consideration adjustments, investment impairment, pension and postretirement plans actuarial (gains) and losses, interest (income) and expense, net foreign exchange (gains) and losses, intercompany eliminations and acquisition related charges.
question: What was the increase in income before income taxes in Semiconductor Test driven by?
answer: by an increase in semiconductor tester sales for 5G infrastructure and image sensors, partially offset by a decrease in sales in the automotive and analog test segments.
question: What are the segments considered under income (loss) before income taxes in the table?
answer: Semiconductor Test
System Test
Wireless Test
Industrial Automation
Corporate and Other
question: In which year was the amount for Wireless Test the largest?
answer: 2019
derivation: 35.6>29.1
question: What was the percentage change in Wireless Test in 2019 from 2018?
answer: 22.34
derivation: (35.6-29.1)/29.1
scale: percent
question: What was the percentage change in System Test in 2019 from 2018?
answer: 91.21
derivation: (93.5-48.9)/48.9
scale: percent
Years Ended
2019 vs. 2018
July 27, 2019
July 28, 2018
July 29, 2017
Variance in Dollars
Gains (losses) on investments, net:
Available-for-sale debt investments
$(13)
$(242)
$(42)
$229
Marketable equity investments
(3)
529
(45)
(532)
Non-marketable equity and other investments
6
11
(46)
(5)
Net gains (losses) on investments
(10)
298
(133)
(308)
Other gains (losses), net
(87)
(133)
(30)
46
Other income (loss), net
$(97)
$165
$(163)
$(262)

text: Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions):
text: The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments.
text: The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses.
text: The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains.
text: The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.

Questions:
question: What was the  total change in net gains (losses) on marketable equity investments attributable to?
answer: market value fluctuations and the timing of recognition of gains and losses.
question: What was the change in net gains (losses) on non-marketable equity and other investments primarily due to?
answer: lower realized gains, partially offset by higher unrealized gains.
question: Which years does the table provide information for the components of net other income (loss)?
answer: 2019
2018
2017
question: What was the change in Non-marketable equity and other investments between 2017 and 2018?
answer: 57
derivation: 11-(-46)
scale: million
question: What was the difference in the variance in dollars between Available-for-sale debt investments and net Other gains (losses)?
answer: 183
derivation: 229-46
scale: million
question: What was the percentage change in the net other gains (losses) between 2017 and 2018?
answer: 343.33
derivation: (-133-(-30))/-30
scale: percent
2019
2018
Balance at beginning of year
$520
$557
Warranty costs incurred
(398)
(40)
Product warranty accrual
407
3
Balance at end of year
$529
$520

text: 15. Product Warranties
text: The Company generally provides its customers with a one-year warranty regarding the manufactured quality and functionality of its products. For some limited products, the warranty period has been extended. The Company establishes warranty reserves based on its product history, current information on repair costs and annual sales levels. As of April 30, 2019, and 2018, respectively, changes in the carrying amount of accrued product warranty costs, reported in accrued expenses on the consolidated balance sheet, were as follows (in thousands):

Questions:
question: What is the beginning balance in 2019 and 2018 respectively?
answer: $520
$557
scale: thousand
question: What is the ending balance in 2019 and 2018 respectively?
answer: $529
$520
scale: thousand
question: How does the company establish warranty reserves?
answer: based on its product history, current information on repair costs and annual sales levels
question: What is the change in beginning balance between 2018 and 2019?
answer: -37
derivation: 520-557
scale: thousand
question: What is the total warranty costs incurred in 2018 and 2019 altogether?
answer: 438
derivation: 398+40
scale: thousand
question: Which year has a higher ending balance?
answer: 2019
derivation: Look at Row 5 , and compare the values of COL3 and COL4 to derive the answer