next-tat/TAT-QA huggingface dataset:
Years Ended December 31,
2019
2018
Volume-related
$ 27.5
$ 16.5
Maintenance services
0.1
0.1
Total revenue from contracts with customers
27.6
16.6
RNG incentives
0.5
1.3
Alternative fuel tax credit
10.6
2.6
Other revenue
0.3
0.2
Total Energy segment revenue
$ 39.0
$ 20.7

text: Energy Segment
text: ANG's revenues are principally derived from sales of compressed natural gas. ANG recognizes revenue from the sale of natural gas fuel primarily at the time the fuel is dispensed.
text: In December 2019, the U.S. Congress passed an alternative fuel tax credit ("AFTC") which will continue to support the use of natural gas. The AFTC is retroactive beginning January 2018 and extends through 2020.
text: The legislation extends the $0.50 per gallon fuel credit/payment for the use of natural gas as a transportation fuel, and the Alternative Fuel Vehicle Refueling Property Credit, which extends the 30 percent/$30,000 investment tax credit for alternative vehicle refueling property. Net revenue after customer rebates for such credits recognized in 2019 was $10.6 million.
text: As a result of the Bipartisan Budget Act of 2018, signed into law on February 9, 2018, all AFTC revenue for vehicle fuel ANG sold in 2017 was collected in the second quarter of 2018. Net revenue after customer rebates for such credits recognized in 2018 was $2.6 million.
text: Disaggregation of Revenues The following table disaggregates ANG's revenue by type (in millions):

Questions:
question: When did the U.S. Congress pass the alternative fuel tax credit ("AFTC")?
answer: December 2019
question: What was the net revenue after customer rebates for credits recognized in 2019?
answer: $10.6 million
question: What was the Total Energy segment revenue in 2019?
answer: $ 39.0
scale: million
question: What was the change in the volume-related revenue from 2018 to 2019?
answer: 11
derivation: 27.5 - 16.5
scale: million
question: What was the average maintenance services revenue for 2018 and 2019?
answer: 0.1
derivation: (0.1 + 0.1) / 2
scale: million
question: What is the percentage change in the total revenue from contracts with customers from 2018 to 2019?
answer: 66.27
derivation: 27.6 / 16.6 - 1
scale: percent
December 31, 2019
Gross Cost
Accumulated Depreciation
Net Cost
Land
78
—
78
Buildings
905
(505)
400
Facilities & leasehold improvements
3,193
(2,762)
431
Machinery and equipment
15,336
(12,790)
2,546
Computer and R&D equipment
382
(335)
47
Operating lease right-of-use assets
266
(60)
206
Other tangible assets
110
(93)
17
Construction in progress
282
—
282
Total
20,552
(16,545)
4,007
December 31, 2018
Gross Cost
Accumulated Depreciation
Net Cost
Land
79
—
79
Buildings
902
(487)
415
Facilities & leasehold improvements
3,170
(2,748)
422
Machinery and equipment
14,882
(12,582)
2,300
Computer and R&D equipment
381
(334)
47
Other tangible assets
123
(93)
30
Construction in progress
202
—
202
Total
19,739
(16,244)
3,495

text: The line “Construction in progress” in the table above includes property, plant and equipment under construction and equipment under qualification before operating.
text: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment. The impact of the adoption of this new guidance is further described in Note 11.
text: The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
text: As described in Note 7, the acquisition of Norstel resulted in the recognition of property, plant and equipment of $11 million.

Questions:
question: What were the new guidelines adopted by the company on January 1, 2019?
answer: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment.
question: How much recognition of property, plant and equipment led to the acquisition of Norstel?
answer: $11 million.
question: What were the depreciation charge for 2019, 2018 and 2017?
answer: The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
question: What is the average Gross Cost?
answer: 20145.5
derivation: (20,552+19,739) / 2
scale: million
question: What is the average Accumulated Depreciation?
answer: 16394.5
derivation: (16,545+16,244) / 2
scale: million
question: What is the average Net Cost?
answer: 3751
derivation: (4,007+3,495) / 2
scale: million
Consolidated
2019
2018
US$000
US$000
Deferred tax asset comprises temporary differences attributable to:
Amounts recognised in profit or loss:
Tax losses
2,068
688
Property, plant and equipment
(176)
58
Employee benefits
608
235
Employee entitlements
714
-
Intellectual property
79,260
79,011
Revenue received in advance
633
1,019
Provisions
1,054
328
Foreign currency translation
613
534
Tax credits
17
-
Deferred rent
82
163
84,873
82,036
Amounts recognised in equity:
Transaction costs on share issue
-
84
Deferred tax asset
84,873
82,120
Amount expected to be recovered within 12 months
26,588
26,995
Amount expected to be recovered after more than 12 months
58,285
55,125
Movements:
Opening balance
82,120
82,946
Credited/(charged) to profit or loss (note 5)
2,440
(933)
Additions through business combinations (note 28)
314
105
Translation differences
(1)
2
Closing balance
84,873
82,120

text: Note 11. Non-current assets - deferred tax assets
text: Critical accounting judgements, estimates and assumptions
text: Deferred tax assets are recognised for deductible temporary differences only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses. Calculation of future taxable amounts involve the use of assumptions and management judgments.
text: A deferred tax asset can only be recorded for the portion of a potential benefit where utilisation is considered probable. The assessment of future taxable amounts involves the use of assumptions and management judgments. The Group has fully recognised a deferred tax asset of $79.3m in relation to assets previously transferred to USA. It is considered probable that there will be future taxable income in the USA to fully realise these temporary differences.

Questions:
question: What is the Tax losses for 2019?
answer: 2,068
scale: thousand
question: When are Deferred tax assets recognized?
answer: only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses
question: How are future taxable amounts assessed?
answer: use of assumptions
management judgments
question: What is the percentage increase in the deferred tax assets from 2018 to 2019?
answer: 3.35
derivation: (84,873-82,120)/82,120
scale: percent
question: What is the percentage increase in amount of intellectual property from 2018 to 2019?
answer: 0.32
derivation: (79,260-79,011)/79,011
scale: percent
question: Which year had the higher Closing balance? 
answer: 2019
derivation: (2019:84,873)>(2018: 82,120 )
€ million
2017/2018
2018/2019
Current service cost1
24
21
Net interest expenses2
11
9
Past service cost (incl. curtailments and changes)
0
0
Settlements
0
0
Other pension expenses
1
1
Pension expenses
36
31

text: The pension expenses of the direct and indirect company pension plan commitments can be broken down as follows:
text: 1 Netted against employees’ contributions.
text: 2 Included therein: Interest effect from the adjustment of the asset ceiling.
text: The entire loss to be recognised outside of profit or loss in the other comprehensive income amounts to €90 million in financial year 2018/19. This figure is comprised of the effect from the change in actuarial parameters in the amount of €+247 million and the experience-based adjustments of €+4 million. It was offset by income from plan assets of €103 million and a gain of €58 million resulting from the change in the effect of the asset ceiling in the Netherlands.
text: In addition to expenses from defined benefit commitments, expenses for payments to external pension providers relating to defined contribution pension commitments of €82 million in financial year 2018/19 (2017/18: €82 million) were recorded. These figures also include payments to statutory pension insurance.
text: The provisions for obligations similar to pensions essentially comprise commitments from employment anniversary allowances, death benefits and partial retirement plans. Provisions amounting to €34 million (30/9/2018: €41 million) were allocated for these commitments. The commitments are valued on the basis of actuarial expert opinions. The valuation parameters used for this purpose are generally determined in the same way as for the company pension plan.

Questions:
question: What was the current service cost netted against?
answer: employees’ contributions
question: What was included therein within the net interest expenses?
answer: Interest effect from the adjustment of the asset ceiling
question: For which years were the pension expenses of the direct and indirect company pension plan commitments recorded in?
answer: 2018
2019
question: In which year were the pension expenses larger?
answer: 2018
derivation: 36>31
question: What was the change in pension expenses in FY2019 from FY2018?
answer: -5
derivation: 31-36
scale: million
question: What was the percentage change in pension expenses in FY2019 from FY2018?
answer: -13.89
derivation: (31-36)/36
scale: percent
Years ended August 31,
2019
2018 (1)
Change
(in thousands of dollars, except percentages and earnings per share)
$
$
%
Profit for the year from continuing operations
356,908
384,578
(7.2)
Profit for the year
432,288
360,197
20.0
Profit for the year from continuing operations attributable to owners of the Corporation
339,973
375,214
(9.4)
Profit for the year attributable to owners of the Corporation
415,353
350,833
18.4
Profit for the year from continuing operations attributable to non-controlling interest(2)
16,935
9,364
80.9
Basic earnings per share from continuing operations
6.89
7.61
(9.5)
Basic earnings per share
8.41
7.12
18.1

text: 3.6 PROFIT FOR THE YEAR
text: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (2) The non-controlling interest represents a participation of 21% in Atlantic Broadband's results by Caisse de dépôt et placement du Québec ("CDPQ"), effective since the MetroCast acquisition on January 4, 2018.
text: Fiscal 2019 profit for the year from continuing operations and profit for the year from continuing operations attributable to owners of the Corporation decreased by 7.2% and 9.4%, respectively, as a result of: • last year's $94 million income tax reduction following the United States tax reform; and • the increase in depreciation and amortization mostly related to the impact of the MetroCast acquisition; partly offset by • higher adjusted EBITDA mainly as a result of the impact of the MetroCast acquisition; • the decrease in financial expense; and • the decrease in integration, restructuring and acquisition costs.
text: Fiscal 2019 profit for the year and profit for the year attributable to owners of the Corporation increased by 20.0% and 18.4%, respectively, mainly due to a profit for the year from discontinued operations of $75.4 million resulting from the sale of Cogeco Peer 1 in the third quarter of fiscal 2019 compared to a loss for the year from discontinued operations of $24.4 million for the prior year in addition to the elements mentioned above.

Questions:
question: What percentage of non-controlling interest represents a participation in Atlantic Broadband?
answer: 21%
question: What was the increase / (decrease) in the profit for the year from continuing operations?
answer: 7.2%
question: By what percentage did the profit for the year attributable to owners of the Corporation increased by?
answer: 18.4%
question: What was the increase / (decrease) in the Profit for the year from continuing operations from 2018 to 2019?
answer: -27670
derivation: 356,908 - 384,578
scale: thousand
question: What was the average Profit for the year between 2018 and 2019?
answer: 396242.5
derivation: (432,288 + 360,197) / 2
scale: thousand
question: What was the increase / (decrease) in the Basic earnings per share from continuing operations from 2018 to 2019?
answer: -0.72
derivation: 6.89 - 7.61
Capital stock
Parent Company
Number of shares
Capital stock (SEK million)
Class A shares
261,755,983
1,309
Class B shares
3,072,395,752
15,363
Total
3,334,151,735
16,672

text: Capital stock 2019
text: Capital stock at December 31, 2019, consisted of the following:
text: The capital stock of the Parent Company is divided into two classes: Class A shares (quota value SEK 5.00) and Class B shares (quota value SEK 5.00). Both classes have the same rights of participation in the net assets and earnings.Class A shares, however, are entitled to one vote per share while Class B shares are entitled to one tenth of one vote per share.
text: At December 31, 2019, the total number of treasury shares was 19,853,247 (37,057,039 in 2018 and 50,265,499 in 2017) Class B shares.

Questions:
question: How are the capital stock of the parent company divided?
answer: Class A shares (quota value SEK 5.00) and Class B shares (quota value SEK 5.00)
question: What is the total number of treasury shares in 2019?
answer: 19,853,247
question: How many votes are class A shares entitled?
answer: one vote per share
question: What is the difference in the number of shares between class A and class B?
answer: 2810639769
derivation: 3,072,395,752-261,755,983
question: What is the difference between capital stock value in class A and B shares?
answer: 14054
derivation: 15,363-1,309
scale: million
question: What is the price of each class A share? 
answer: 5
derivation: 1,309*1million/261,755,983
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Earnings per share of common stock from continuing operations
Assuming dilution
$10.57
$9.51*
11.1%
Basic
$10.63
$9.56*
11.2%
Diluted operating (non-GAAP)
$12.81
$13.81
(7.2)%
Weighted-average shares outstanding (in millions)
Assuming dilution
892.8
916.3
(2.6)%
Basic
887.2
912.0
(2.7)%

text: Basic earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed on the basis of the weighted-average number of shares of common stock outstanding plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options and stock awards.
text: * Includes a charge of $2.0 billion or $2.23 of basic and diluted earnings per share in 2018 associated with U.S. tax reform.
text: Actual shares outstanding at December 31, 2019 and 2018 were 887.1 million and 892.5 million, respectively. The year-to- year decrease was primarily the result of the common stock repurchase program. The average number of common shares
outstanding assuming dilution was 23.5 million shares lower in 2019 versus 2018

Questions:
question: What caused the decrease in the actual shares?
answer: The year-to- year decrease was primarily the result of the common stock repurchase program
question: What was the increase / (decrease) in the average number of common shares in 2019?
answer: 23.5 million shares lower in 2019 versus 2018
question: What additional charges were included in 2018?
answer: Includes a charge of $2.0 billion or $2.23 of basic and diluted earnings per share in 2018 associated with U.S. tax reform.
question: What was the increase / (decrease) from the Earnings per share of common stock from continuing operations basic?
answer: 1.07
derivation: 10.63 - 9.56
question: What is the increase / (decrease) from the Earnings per share of common stock from continuing operations Diluted operating (non-GAAP)?
answer: -1
derivation: 12.81 - 13.81
question: What is the increase / (decrease) in the Weighted-average shares outstanding assuming dilution?
answer: -23.5
derivation: 892.8 - 916.3
Year Ended December 31,
2019
2018
2017
Cash, cash equivalents and restricted cash at beginning of period
$60,068
$103,051
$60,765
Cash provided by operating activities
10,317
3,295
4,863
Cash used in investing activities
(24,574)
(48,413)
(70,972)
Cash provided by financing activities
494,101
3,099
108,475
Effects of exchange rates on cash, cash equivalents and restricted cash
(250)
(964)
(80)
Cash, cash equivalents and restricted cash at end of period
$539,662
$60,068
$103,051

text: Cash Flows
text: The following table summarizes our cash flows for the years ended December 31, 2019, 2018 and 2017 (in thousands):
text: At December 31, 2019, $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash was held by foreign subsidiaries. Our intention is to indefinitely reinvest foreign earnings in our foreign subsidiaries. If these earnings were used to fund domestic operations, they would be subject to additional income taxes upon repatriation.

Questions:
question: How much cash, cash equivalents and restricted cash was held by foreign subsidiaries at December 31, 2019?
answer: $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash
question: Where is foreign earnings reinvested?
answer: in our foreign subsidiaries.
question: What would happen if earnings were used to fund domestic operations?
answer: subject to additional income taxes upon repatriation.
question: What is the change in Cash, cash equivalents and restricted cash at beginning of period from December 31, 2019 to December 31, 2018?
answer: -42983
derivation: 60,068-103,051
scale: thousand
question: What is the change in Cash provided by operating activities from December 31, 2019 to December 31, 2018?
answer: 7022
derivation: 10,317-3,295
scale: thousand
question: What is the change in Cash used in investing activities from December 31, 2019 to December 31, 2018?
answer: -23839
derivation: 24,574-48,413
scale: thousand
As of December 31,
2019
2018
2017
Cash and cash equivalents
$119,629
$146,061
$96,329
Accounts receivable, net
76,373
49,510
40,634
Working capital
167,879
152,793
119,433

text: Liquidity and Capital Resources
text: Working Capital
text: The following table summarizes our cash and cash equivalents, accounts receivable, net and working capital, for the periods indicated (in thousands):
text: We define working capital as current assets minus current liabilities. Our cash and cash equivalents as of December 31, 2019 are available for working capital purposes. We do not enter into investments for trading purposes, and our investment policy is to invest any excess cash in short term, highly liquid investments that limit the risk of principal loss; therefore, our cash and cash equivalents are held in demand deposit accounts that generate very low returns.

Questions:
question: How did the company define working capital?
answer: current assets minus current liabilities.
question: What was the working capital in 2019?
answer: 167,879
scale: thousand
question: Which years does the table provide information for the company's cash and cash equivalents, accounts receivable, net and working capital for?
answer: 2019
2018
2017
question: What was the change in working capital between 2017 and 2018?
answer: 33360
derivation: 152,793-119,433
scale: thousand
question: How many years did net accounts receivables exceed $50,000 thousand?
answer: 1
derivation: 2019
question: What was the percentage change in Cash and cash equivalents between 2018 and 2019?
answer: -18.1
derivation: (119,629-146,061)/146,061
scale: percent
2019
2018
$
$
Short-term employee benefits
12,175,184
14,217,931
Post employment benefits
322,733
297,319
Other long-term benefits
161,569
139,776
Share-based payments
9,177,425
6,594,300
21,836,911
21,249,326

text: This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel.
text: During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group.
text: Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note.
text: All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions.
text: The total remuneration for Key Management Personnel of the Group is as follows:
text: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.

Questions:
question: What is the amount of short-term employee benefits in 2018?
answer: 14,217,931
question: What is the total remuneration for Key Management Personnel of the Group in 2019?
answer: 21,836,911
question: How were transactions conducted?
answer: on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees.
question: What is the difference in short-term employee benefits between 2018 and 2019?
answer: 2042747
derivation: 14,217,931 - 12,175,184 
question: What is the average post employment benefits for 2018 and 2019?
answer: 310026
derivation: (322,733 + 297,319)/2 
question: What is the difference in the total remuneration for Key Management Personnel of the Group between 2018 and 2019?
answer: 587585
derivation: 21,836,911 - 21,249,326