next-tat/TAT-QA huggingface dataset:
Years Ended September 30,
2019
2018
2017
Cost of sales
$  1,766
$  1,096
$  338
Selling, general and administrative
13,722
6,419
4,674
$15,488
$7,515
$5,012

text: We recorded non-cash compensation expense related to stock-based awards as follows (in thousands):
text: As of September 30, 2019, there was $39.7 million of unrecognized compensation expense related to unvested RSUs. Based upon the expected forfeitures and the expected vesting of performance-based RSUs, the aggregate fair value of RSUs expected to ultimately vest is $40.0 million, which is expected to be recognized over a weighted-average period of 1.7 years and includes the RSUs that vested on October 1, 2019.
text: We estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur. We consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate. The forfeiture rate was estimated to be 12.5% per year as of September 30, 2019. To the extent the actual forfeiture rate is different from what we have estimated, compensation expense related to these awards will be different from our expectations.

Questions:
question: What was the forfeiture rate estimated to be?
answer: 12.5% per year as of September 30, 2019
question: What is total non-cash compensation expense related to stock-based awards in 2019?
answer: $15,488
scale: thousand
question: For which years is the amount of non-cash compensation expense related to stock-based awards recorded?
answer: 2019
2018
2017
question: In which year was the amount of cost of sales the largest?
answer: 2019
derivation: 1,766>1,096>338
question: What is the change in cost of sales in 2019 from 2018?
answer: 670
derivation: 1,766-1,096
scale: thousand
question: What is the percentage change in cost of sales in 2019 from 2018?
answer: 61.13
derivation: (1,766-1,096)/1,096
scale: percent
Stock Vested During 2019
Name
Number of Shares Acquired on Vesting(1)
Value Realized on Vesting(2)
Mr. Storey
1,063,929
$13,479,617
Mr. Dev
55,490
749,737
Mr. Goff
114,167
1,338,934
Mr. Trezise
71,576
812,600
Mr. Andrews
16,678
221,859

text: Vesting of Equity Awards During 2019
text: The following table provides details regarding the equity awards held by our named executives that vested during 2019. Restricted stock and restricted stock units were the only equity awards held by our named executives during 2019.
text: (1) Represents both time-vested and performance-based equity awards that vested during 2019. For details on the payout of our performance-based equity awards, please see “Compensation Discussion and Analysis—Our 2019 Compensation Program and Components of Pay—Grants of Long Term Incentive Compensation—Long Term Incentive Performance Updates” and “—Our Compensation Philosophy Objectives and Linkage to Corporate Strategy—Overview of Pay Elements and Linkage to Compensation Philosophy and Corporate Strategy.”
text: (2) Based on the closing trading price of the Common Shares on the applicable vesting date.

Questions:
question: What is the value realized on vesting based on?
answer: the closing trading price of the Common Shares on the applicable vesting date
question: What were the equity awards held by named executives during 2019?
answer: Restricted stock and restricted stock units
question: What does the number of shares acquired on vesting represent?
answer: both time-vested and performance-based equity awards that vested during 2019.
question: How many named executives who hold equity awards and vested during 2019 are there?
answer: 5
derivation: Mr. Storey##Mr. Dev##Mr. Goff##Mr. Trezise##Mr. Andrews
question: What is the difference in the value realized on vesting between Mr. Trezise and Mr. Dev? 
answer: 62863
derivation: $812,600-$749,737
question: What is the average number of shares acquired on vesting?
answer: 264368
derivation: (1,063,929+55,490+114,167+71,576+16,678)/5
Years Ended December 31,
2019
2018
2017
Net loss
$(17,819)
$(27,617)
$(10,751)
Other comprehensive loss, net of tax:
Unrealized gain (loss) on marketable securities
395
(21)
(78)
Comprehensive loss
$(17,424)
$(27,638)
$(10,829)

text: A10 NETWORKS, INC.
text: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
text: (in thousands)

Questions:
question: What is the units used to describe the data in the table?
answer: in thousands
question: What is the name of the table that the data is extracted from?
answer: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
question: What is the company's net loss in 2019?
answer: $(17,819)
scale: thousand
question: What is the company's percentage change in net loss between 2018 and 2019?
answer: -36.96
derivation: ($(-17,424)-$(-27,638))/$(-27,638) 
scale: percent
question: What is the company's total unrealized gain on marketable securities between 2017 to 2019?
answer: 296
derivation: 395+(-21)+(-78) 
scale: thousand
question: What is the company's total Comprehensive loss between 2017 to 2019?
answer: -55891
derivation: $(-17,424)+$(-27,638)+$(-10,829)
scale: thousand
2019
2018
€m
€m
Within one year
2,834
2,686
In more than one year but less than two years
1,654
1,633
In more than two years but less than three years
1,227
1,155
In more than three years but less than four years
950
903
In more than four years but less than five years
739
717
In more than five years
3,412
2,600
10,816
9,694

text: Operating lease commitments
text: The Group has entered into commercial leases on certain properties, network infrastructure, motor vehicles and items of equipment. The leases have various terms, escalation clauses, purchase options and renewal rights, none of which are individually significant to the Group
text: Future minimum lease payments under non-cancellable operating leases comprise:
text: The total of future minimum sublease payments expected to be received under non-cancellable subleases is €1,027 million (2018: €859 million).

Questions:
question: Which financial years' information is shown in the table?
answer: 2018
2019
question: How much is the 2019 total future minimum lease payments under non-cancellable operating leases?
answer: 10,816
scale: million
question: How much is the 2018 total future minimum lease payments under non-cancellable operating leases?
answer: 9,694
scale: million
question: Between 2018 and 2019, which year had higher total future minimum lease payments under non-cancellable operating leases?
answer: 2019
derivation: 10,816>9,694
question: How much did future minimum lease payments due within one year change by between 2018 and 2019?
answer: 148
derivation: 2,834-2,686
scale: million
question: Between 2018 and 2019, which year had higher future minimum lease payments due within one year?
answer: 2019
derivation: 2,834>2,686
December 31.
(in thousands)
2019
2018
2017
2016
2015
Consolidated Balance Sheet Data (2) (3):
Total cash, cash equivalents, and marketable securities
$68,363
$207,423
$223,748
$133,761
$219,078
Goodwill
$79,039
$72,858
$72,952
$73,164
$46,776
Total assets
$984,812
$982,553
$1,012,753
$867,135
$627,758
Total stockholders’ equity
$539,010
$621,531
$655,870
$548,940
$322,859

text: ITEM 6. SELECTED FINANCIAL DATA
text: The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 8. Financial Statements and Supplementary Data” of this Annual Report.
text: (2) We retrospectively adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09.
text: (3) On January 1, 2019, we adopted Accounting Standards Codification 842 “Leases” (“ASC 842”) using the modified retrospective method, reflecting any cumulative effect as an adjustment to equity. Results for reporting periods beginning on or after January 1, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company’s historical accounting under ASC 840 “Leases.”

Questions:
question: What are the respective goodwill amounts in 2015 and 2016?
answer: $46,776
$73,164
scale: thousand
question: What are the respective goodwill amounts in 2016 and 2017?
answer: $73,164
$72,952
scale: thousand
question: What are the respective goodwill amounts in 2018 and 2019?
answer: $72,858
$79,039
scale: thousand
question: What is the average total cash, cash equivalents, and marketable securities in 2015 and 2016?
answer: 176419.5
derivation: ($219,078 + $133,761)/2 
scale: thousand
question: What is the percentage change in the company's goodwill between 2017 and 2018?
answer: -0.13
derivation: (72,858 - 72,952)/72,952 
scale: percent
question: What is the percentage change in the company's goodwill between 2018 and 2019?
answer: 8.48
derivation: (79,039 - 72,858)/72,858 
scale: percent
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$35,600
5
Customer relationships
48,600
10
Trade name
3,700
5
Total intangible assets subject to amortization
$87,900

text: The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
text: The amount recorded for developed technology represents the estimated fair value of OpsGenie’s incident management and alerting technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with OpsGenie customers. The amount recorded for trade name represents the fair value of OpsGenie trade name.

Questions:
question: What does the amount recorded for developed technology represent?
answer: The estimated fair value of OpsGenie’s incident management and alerting technology
question: What does the amount recorded for customer relationships represent?
answer: The fair value of the underlying relationships with OpsGenie customers
question: What is the useful life for Developed technology?
answer: 5
question: What is the difference in useful life between developed technology and customer relationships?
answer: 5
derivation: 10-5
question: How many intangible assets have a useful life of more than 6 years?
answer: 1
derivation: Customer relationships
question: What is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
answer: 55.29
derivation: 48,600/87,900
scale: percent
December 31,
2019
2018
Investments held in rabbi trust
$13,927
$11,442
Financial derivatives
3,373
1,078
Deferred rent
558
1,867
Other current assets
2,667
2,374
$20,525
$16,761

text: Note 11. Other Current Assets
text: Other current assets consisted of the following (in thousands):

Questions:
question: What was the amount of deferred rent in 2019?
answer: 558
scale: thousand
question: What was the amount of Other current assets in 2018?
answer: 2,374
scale: thousand
question: What are the components under other current assets in the table?
answer: Investments held in rabbi trust
Financial derivatives
Deferred rent
Other current assets
question: In which year was the amount of Other current assets larger?
answer: 2019
derivation: 2,667>2,374
question: What was the change in total other current assets in 2019 from 2018?
answer: 3764
derivation: 20,525-16,761
scale: thousand
question: What was the percentage change in total other current assets in 2019 from 2018?
answer: 22.46
derivation: (20,525-16,761)/16,761
scale: percent
2019
2018
Notes
$'000
$'000
Goodwill
Opening and closing net book value
43,954
43,954
Other intangible assets
Opening net book value
2,051
1,582
Additions
1,079
864
Amortisation
6
(584)
(395)
Closing net book value
2,546
2,051
Total intangible assets
46,500
46,005

text: 10.5. Intangible assets
text: Impairment testing of goodwill
text: Goodwill has been allocated to the listed group (NSR). Management have determined that the listed group, which is considered one operating segment (see note 4), is the appropriate CGU against which to allocate these intangible assets owing to the synergies arising from combining the portfolios of the Group.
text: The recoverable amount of the listed group has been determined based on the fair value less costs of disposal method using the fair value quoted on an active market. As at 1 July 2019, NSR had 773,343,956 stapled securities quoted on the Australian Securities Exchange at $1.745 per security providing a market capitalisation of $1,349.5m.
text: This amount is in excess of the carrying amount of the Group’s net assets at 30 June 2019 which includes the contract for future issue of equity recognised as contributed equity within the statement of financial position at this date (see note 13). Had the security price decreased by 2.5% the market capitalisation would still have been in excess of the carrying amount.

Questions:
question: What determines the recoverable amount of the listed group?
answer: based on the fair value less costs of disposal method using the fair value quoted on an active market.
question: How much did NSR had stapled securities quoted on the Australian Securities Exchange as at 1 July 2019?
answer: 773,343,956
question: What would be the impact if security price decreased by 2.5%?
answer: the market capitalisation would still have been in excess of the carrying amount.
question: What is the change in Other intangible assets Opening net book value from 2018 to 2019?
answer: 469
derivation: 2,051-1,582
scale: thousand
question: What is the change in Other intangible assets Additions from 2018 to 2019?
answer: 215
derivation: 1,079-864
scale: thousand
question: What is the change in Other intangible assets Amortisation 2018 to 2019?
answer: 189
derivation: 584-395
scale: thousand
August 31,2019
August 31,2018
Raw materials
$2,310,081
$2,070,569
Work in process
468,217
788,742
Finished goods
314,258
659,335
Reserve for excess and obsolete inventory
(69,553)
(60,940)
Inventories, net
$3,023,003
$3,457,706

text: 3. Inventories
text: Inventories consist of the following (in thousands):

Questions:
question: Which years does the table provide information for inventories?
answer: 2019
2018
question: What was the amount of finished goods in 2019?
answer: 314,258
scale: thousand
question: What was the amount of work in process in 2018?
answer: 788,742
scale: thousand
question: What was the change in finished goods between 2018 and 2019?
answer: -345077
derivation: 314,258-659,335
scale: thousand
question: What was the change in work in process between 2018 and 2019?
answer: -320525
derivation: 468,217-788,742
scale: thousand
question: What was the percentage change in raw materials between 2018 and 2019?
answer: 11.57
derivation: ($2,310,081-$2,070,569)/$2,070,569
scale: percent
Key management1 compensation
£m
2019
2018
Salaries and short-term employee benefits
4.7
4.9
Pensions and other post-employment benefits
0.3
0.8
Share-based payments
1.5
1.7
6.5
7.4

text: 35 Related party transactions
text: Key management1 compensation
text: 1 Key management comprises the directors of intu properties plc and the Executive Committee who have been designated as persons discharging managerial responsibility (PDMR).
text: During 2017 the Group’s joint ventures in intu Puerto Venecia and intu Asturias sold shares in subsidiaries, previously wholly owned by the respective joint ventures, listed on the Spanish MaB to PDMRs of the Group. The total value of the shares at 31 December 2019 is €1.0 million for each joint venture, representing 1 per cent of the respective outstanding share capital. The sale of shares in these entities was required to comply with Spanish MaB free float listing requirements. The Group provided an interest-free loan to PDMRs to enable them to purchase the shares. The loans are treated as a taxable benefit which accordingly is included in the above table. In line with the terms of the relevant loan agreements entered into, the loans are repayable in full upon cessation of employment or the sale of the underlying assets. Further to the exchange of contracts in respect of the sale of intu Puerto Venecia in December 2019 and of intu Asturias in January 2020, the relevant PDMRs sold these shareholdings in January 2020 and February 2020 respectively. All outstanding loans in respect of the above arrangements have been repaid to the Company in full or in part. For those loans which have been partially repaid, the outstanding balance has been written off by the Company.

Questions:
question: What does the key management comprise of?
answer: directors of intu properties plc and the Executive Committee who have been designated as persons discharging managerial responsibility (PDMR)
question: What is the total value of shares at 31 December 2019 for each joint venture?
answer: €1.0 million
question: What are the sale of shares in the entities required to comply with?
answer: Spanish MaB free float listing requirements
question: What is the percentage change in the salaries and short-term employee benefits from 2018 to 2019?
answer: -4.08
derivation: (4.7-4.9)/4.9
scale: percent
question: What is the percentage change in the Pensions and other post-employment benefits from 2018 to 2019?
answer: -62.5
derivation: (0.3-0.8)/0.8
scale: percent
question: In which year is there a higher share-based payment?
answer: 2018
derivation: Find the year with the higher share-based payment
As of December 31, 2019
Amortized
Unrealized
Unrealized
Fair
Cost
Gains
Losses
Value
Foreign debt .
$387,775
$551
$506
$387,820
Foreign government obligations
21,991
20
—
22,011
U.S. debt
65,970
176
12
66,134
Time deposits
335,541
—
—
335,541
Total .
$811,277
$747
$518
$811,506

text: During the year ended December 31, 2019, we sold marketable securities for proceeds of $52.0 million and realized no gain or loss on such sales. During the years ended December 31, 2018 and 2017, we sold marketable securities for proceeds of $10.8 million and $118.3 million, respectively, and realized gains of less than $0.1 million on such sales in each respective period. See Note 11. “Fair Value Measurements” to our consolidated financial statements for information about the fair value of our marketable securities.
text: The following tables summarize the unrealized gains and losses related to our available-for-sale marketable securities, by major security type, as of December 31, 2019 and 2018 (in thousands):
text: As of December 31, 2019, we had no investments in a loss position for a period of time greater than 12 months. As of December 31, 2018, we identified 15 investments totaling $207.2 million that had been in a loss position for a period of time greater than 12 months with unrealized losses of $1.8 million. The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase. Based on the underlying credit quality of the investments, we generally hold such securities until we recover our cost basis. Therefore, we did not consider these securities to be other-than-temporarily impaired.

Questions:
question: What amount of proceeds was derived from selling marketable securities in 2019?
answer: During the year ended December 31, 2019, we sold marketable securities for proceeds of $52.0 million and realized no gain or loss on such sales.
question: How many investments were at loss positions for greater than 12 months as at 31 December 2018?
answer: 15
question: What were the reasons for the unrealized losses as at 31 December 2018?
answer: The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase.
question: What percentage of the total amortized marketable securities is made up of amortized foreign debt?
answer: 47.8
derivation: 387,775 / 811,277 
scale: percent
question: What is the net gain/loss for U.S. debt?
answer: 164
derivation: 176 - 12 
scale: thousand
question: What percentage of the total fair value marketable securities is made up of fair value time deposits?
answer: 41.35
derivation: 335,541 / 811,506 
scale: percent
Category
Number of equity shares held
Percentage of holding
Promoters
2,702,450,947
72.0
Other Entities of the Promoter Group
1,091,053
-
Mutual Funds & UTI
93,357,668
2.5
Banks, Financial Institutions, States and Central Government
2,750,113
0.1
Insurance Companies
196,172,807
5.2
Foreign Institutional Investors and Foreign Portfolio Investors - Corporate
592,842,601
15.8
NRI's / OCB's / Foreign Nationals
4,854,682
0.1
Corporate Bodies / Trust
26,208,151
0.7
Indian Public & Others
130,744,399
3.6
Alternate Investment Fund
1,663,495
-
IEPF account
248,790
-
GRAND TOTAL
3,752,384,706
100.0
Name of the shareholder*
Number of equity shares held
Percentage of holding
1. Tata Sons Private Limited
2,702,450,947
72.0
2. Life Insurance Corporation of India
152,493,927
4.1
3. SBI Mutual Fund
21,680,561
0.6
4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund
19,248,438
0.5
5. Government of Singapore
18,028,475
0.5
6. Oppenheimer Developing Markets Fund
16,731,906
0.5
7. ICICI Prudential Life Insurance Company Ltd
16,139,316
0.4
8. Axis Mutual Fund Trustee Limited
15,244,614
0.4
9. Abu Dhabi Investment Authority
15,036,984
0.4
10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds
14,112,213
0.4

text: b. Categories of equity shareholding as on March 31, 2019:
text: c. Top ten equity shareholders of the Company as on March 31, 2019:
text: * Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.

Questions:
question: Who is the majority shareholder? 
answer: Tata Sons Private Limited
question: How many equity shares does the Government of Singapore hold in the company?
answer: 18,028,475
question: What percentage shareholding does the majority shareholder have? 
answer: 72
scale: percent
question: What is the difference in percentage shareholding between Tata Sons Private Limited and Life Insurance Corporation of India?
answer: 67.9
derivation: 72-4.1 
scale: percent
question: What is the difference in number of equity shares held between ICICI Prudential Life Insurance and Axis Mutual Fund Trustee?
answer: 894702
derivation: 16,139,316-15,244,614 
question: What is the difference between number of equity shares held between Promoters and Insurance Companies?
answer: 2506278140
derivation: 2,702,450,947-196,172,807