next-tat/TAT-QA huggingface dataset:
December 31, 2019
December 31, 2018
Level
Carrying Value
Fair Value
Carrying Value
Fair Value
Assets:
Cash and cash equivalents(1)
1
$195,760
$195,760
$303,390
$303,390
Loan receivables held for sale, net(2)
2
51,926
55,958
2,876
3,552
Servicing assets(3)
3
30,459
30,459
—
—
Liabilities:
Finance charge reversal liability(3)
3
$206,035
$206,035
$138,589
$138,589
Term loan(1)
2
384,497
392,201
386,822
386,234
Interest rate swap(3)
2
2,763
2,763
—
—
Servicing liabilities(3)
3
3,796
3,796
3,016
3,016

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 3. Fair Value of Assets and Liabilities
text: The following table summarizes, by level within the fair value hierarchy, the carrying amounts and estimated fair values of our assets and liabilities measured at fair value on a recurring or nonrecurring basis or disclosed, but not carried, at fair value in the Consolidated Balance Sheets as of the dates presented. There were no transfers into, out of, or between levels within the fair value hierarchy during any of the periods presented. Refer to Note 4, Note 7, Note 8, and Note 9 for additional information on these assets and liabilities.
text: (1) Disclosed, but not carried, at fair value.
text: (2) Measured at fair value on a nonrecurring basis.
text: (3) Measured and carried at fair value on a recurring basis.

Questions:
question: How was net Loan receivables held for sale measured by the company?
answer: at fair value on a nonrecurring basis.
question: What was the carrying value of the term loan in 2019?
answer: 384,497
scale: thousand
question: What was the fair value of the interest rate swap in 2019?
answer: 2,763
scale: thousand
question: How many years did the fair value of Finance charge reversal liability exceed $200,000 thousand?
answer: 1
derivation: 2019
question: What was the change in the carrying value of the term loan between 2018 and 2019?
answer: -2325
derivation: 384,497-386,822
scale: thousand
question: What was the percentage change in the carrying value for Cash and Cash equivalents between 2018 and 2019?
answer: -35.48
derivation: (195,760-303,390)/303,390
scale: percent
December 31
2019
2 0 1 8
U.S. $ in thousands
Research and development
123
175
General and administrative
666
844
Total stock-based compensation expense
789
1,019

text: NOTE 11 - STOCK CAPITAL (Cont.)
text: Shares and warrants issued to service providers:
text: On August 17, 2017 the Company issued to Anthony Fiorino, the former CEO of the Company, for consulting services rendered, a grant of 4,327 shares of restricted stock under the 2014 U.S. Plan, which vests in eight equal quarterly installments (starting November 17, 2017) until fully vested on the second anniversary of the date of grant.
text: Compensation expense recorded by the Company in respect of its stock-based service provider compensation awards for the year ended December 31, 2019 and 2018 amounted to $25 and $102, respectively.
text: On March 26, 2019, the Company issued to its legal advisor 5,908 shares of Common Stock under the 2014 U.S. Plan for certain 2018 legal services. The related compensation expense was recorded as general and administrative expense in 2018.
text: On May 23, 2019, the Company granted to a former director, in consideration for services rendered to the Company, an option under the 2014 Global Plan to purchase up to 4,167 shares of Common Stock with an exercise price per share of $0.75. The option was fully vested and exercisable as of the date of grant.
text: Total Stock-Based Compensation Expense:
text: The total stock-based compensation expense, related to shares, options and warrants granted to employees, directors and service providers was comprised, at each period, as follows:

Questions:
question: What is the compensation expense recorded by the Company for the year ended December 31, 2019?
answer: $25
question: How many shares of the Common Stock were issued to the legal advisor on March 26, 2019?
answer: 5,908 shares of Common Stock
question: What is the exercise price per share under the 2014 Global Plan?
answer: $0.75
question: What is the change in the research and development stock-based compensation expense from 2018 to 2019?
answer: -52
derivation: 123-175
scale: thousand
question: What is the change in the general and administrative stock-based compensation expense from 2018 to 2019?
answer: -178
derivation: 666-844
scale: thousand
question: What is the percentage change in the total stock-based compensation expense from 2018 to 2019?
answer: -22.57
derivation: (789-1,019)/1,019
scale: percent
(In millions)
Foreign Currency Translation Adjustments
Unrealized Gain (Loss) On Available- For-Sale Securities
Equity Method Investee
Total AOCI
Balance as of March 31, 2017
$7
$5
$—
$12
Other comprehensive loss before reclassifications
(4)
(5)
—
(9)
Reclassification to net income (loss)
5
(4)
—
1
Balance as of March 30, 2018
8
(4)
—
4
Other comprehensive income (loss) before reclassifications
(13)
3
(1)
(11)
Balance as of March 29, 2019
$(5)
$(1)
$(1)
$(7)

text: Accumulated other comprehensive income (loss)
text: Components and activities of AOCI, net of tax, were as follows:
text: During fiscal 2018, a net foreign currency translation loss of $8 million related to foreign entities sold in the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture, and a net gain of $3 million related to liquidated foreign entities was reclassified to Other income (expense), net. A realized gain of $7 million on securities sold in connection with the divestiture of our WSS and PKI solutions was reclassified to Gain on divestiture. The tax effect of $3 million was reclassified to Income tax expense (benefit).

Questions:
question: What does the table show?
answer: Components and activities of AOCI, net of tax,
question: What units are used in the table?
answer: millions
question: What is the Total AOCI  Balance as of March 31, 2017?
answer: $12
scale: million
question: As of March 31, 2017, what is the difference between the value of foreign currency translation adjustments and the unrealized gain on available-for-sale securities?  
answer: 2
derivation: 7-5
scale: million
question: What is the average balance as of the end of fiscal years 2017, 2018 and 2019 for Total AOCI?
answer: 3
derivation: (12+4+(-7))/3
scale: million
question: What is the  Other comprehensive income (loss) before reclassifications expressed as a percentage of  Balance as of March 29, 2019 for total AOCI?
answer: 157.14
derivation: -11/-7
scale: percent
30 June 2019
30 June 2018
$'000
$'000
Trade payables
44,840
27,640
Accrued capital expenditure
5,841
1,767
Accrued expenses
2,848
2,114
Other creditors
3,117
2,888
Total trade and other payables
56,646
34,409

text: 7 Trade and other payables
text: (i) Recognition and measurement
text: Trade and other payables, including accruals, are recorded when the Group is required to make future payments as a result of purchases of assets or services provided to the Group prior to the end of financial period. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.
text: (ii) Fair values of trade and other payables
text: Due to the short-term nature of trade and other payables, their carrying amount is considered to be the same as their fair value.
text: (iii) Risk Exposure
text: As the majority of payables are in Australian dollars, management does not believe there are any significant risks in relation to these financial liabilities. Refer to note 15 for details of the Group’s financial risk management policies.

Questions:
question: How was trade payables recognised and measured?
answer: recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.
question: Why was the carrying amount of trade payables considered to be the same as their fair value?
answer: Due to the short-term nature of trade and other payables
question: How much was the trade payables for 2019?
answer: 44,840
scale: thousand
question: What was the percentage change in accrued expenses between 2018 and 2019?
answer: 34.72
derivation: (2,848 -2,114) / 2,114 
scale: percent
question: What was the sum of accrued expenses and accrued capital expenditure in 2018?
answer: 3881
derivation: 1,767 + 2,114 
scale: thousand
question: What was the percentage change in total trade and other payables between 2018 and 2019?
answer: 64.63
derivation: (56,646 - 34,409) / 34,409 
scale: percent
2019
2018
Shares million
£m
Shares million
£m
At 1 January
11.2
37.0
11.6
39.1
Acquisitions
0.2
0.1
0.6
0.9
Disposals
(1.1)
(3.5)
(1.0)
(3.0)
At 31 December
10.3
33.6
11.2
37.0

text: 29 Employee Share Ownership Plan (ESOP)
text: The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity.
text: The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).

Questions:
question: What were the dividends in respect of these shares have been waived by agreement in 2018?
answer: £1.6 million
question: What is the purpose of the ESOP?
answer: to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements
question: How are the cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company accounted for?
answer: accounted for as a deduction from equity
question: What is the percentage change in the acquisitions value from 2018 to 2019?
answer: -88.89
derivation: (0.1-0.9)/0.9
scale: percent
question: What is the percentage change in the disposals value from 2018 to 2019?
answer: 16.67
derivation: (3.5-3.0)/3.0
scale: percent
question: What is the percentage change in the shares from 31 December 2018 to 31 December 2019?
answer: -8.04
derivation: (10.3-11.2)/11.2
scale: percent
Year Ended December 31,
2019
2018
Asia Pacific
Travel
$6,274
$7,351
Local
216
508
Total Asia Pacific revenues
6,490
7,859
Europe
Travel
32,081
30,856
Local
4,817
5,293
Total Europe revenues
36,898
36,149
North America
Travel
57,863
56,145
Local
10,161
11,169
Total North America revenues
68,024
67,314
Consolidated
Travel
96,218
94,352
Local
15,194
16,970
Total revenues
$111,412
111,322

text: The following table sets forth the breakdown of revenues by category and segment. Travel revenue includes travel publications (Top 20, Website, Newsflash, Travelzoo Network), Getaway vouchers and hotel platform. Local revenue includes Local Deals vouchers and entertainment offers (vouchers and direct bookings) (in thousands).
text: Revenue by geography is based on the billing address of the advertiser. Long-lived assets attributed to the U.S. and international geographies are based upon the country in which the asset is located or owned.

Questions:
question: What is revenue by geography based on?
answer: billing address of the advertiser
question: What is the total Asia Pacific revenues in 2019 and 2018 respectively?
answer: 6,490
7,859
scale: thousand
question: What is the total Europe revenues in 2019 and 2018 respectively?
answer: 36,898
36,149
scale: thousand
question: What is the change in total revenues between 2018 and 2019?
answer: 90
derivation: 111,412-111,322
scale: thousand
question: What is the average of the total Asia Pacific revenues in 2018 and 2019?
answer: 7174.5
derivation: (6,490+ 7,859)/2
scale: thousand
question: In 2019, how many geographic regions have total revenues of more than $20,000 thousand?
answer: 2
derivation: Europe ## North America
VMware Stock Options
Outstanding Options
Exercise Price
Weighted- Average Remaining Contractual Term (in years)
Aggregate Intrinsic Value(1)
Exercisable
945
$47.24
3.81
$95
Vested and expected to vest
2,589
56.13
6.41
238

text: Options outstanding that are exercisable and that have vested and are expected to vest as of January 31, 2020 were as follows (outstanding options in thousands, aggregate intrinsic value in in millions):
text: (1) The aggregate intrinsic values represent the total pre-tax intrinsic values based on VMware's closing stock price of $148.06 as of January 31, 2020, which would have been received by the option holders had all in-the-money options been exercised as of that date.
text: The total fair value of VMware stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $64 million, $35 million and $32 million, respectively. Total fair value of Pivotal stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $27 million, $41 million and $23 million, respectively.
text: The VMware stock options exercised during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 had a pre-tax intrinsic value of $103 million, $56 million, and $62 million, respectively. The Pivotal options exercised during the years ended January 31, 2020 and February 1, 2019 had a pre-tax intrinsic value of $278 million and $97 million, respectively, and was not material during the year ended February 2, 2018. The pre-tax intrinsic value of Pivotal options exercised during the year ended January 31, 2020 includes vested options that were settled in cash as part of the Pivotal acquisition.

Questions:
question: What did the aggregate intrinsic value represent?
answer: the total pre-tax intrinsic values based on VMware's closing stock price of $148.06 as of January 31, 2020, which would have been received by the option holders had all in-the-money options been exercised as of that date.
question: What was the amount of exercisable outstanding options?
answer: 945
scale: thousand
question: What was the aggregate intrinsic value that was vested and expected to vest?
answer: 238
scale: million
question: What was the difference between outstanding options that were exercisable and vested and expected to vest?
answer: 1644
derivation: 2,589-945
scale: thousand
question: Which types of options had an exercise price that exceeded $50.00?
answer: Vested and expected to vest
derivation: 56.13
question: What was the difference between the aggregate intrinsic value between exercisable and vested and expected to vest options? 
answer: 143
derivation: 238-95
scale: million
Balance Sheet Account
2019
2018
Change
Unbilled receivables
$  183.5
$  169.4
$    14.1
Contract liabilities - current(1)
(840.8)
(714.1)
(126.7)
Deferred revenue - non-current
(33.2)
(29.8)
(3.4)
Net contract assets/(liabilities)
$ (690.5)
$ (574.5)
$ (116.0)

text: (15) CONTRACT BALANCES
text: Contract balances at December 31 are set forth in the following table:
text: The change in our net contract assets/(liabilities) from December 31, 2018 to December 31, 2019 was due primarily to the timing of payments and invoicing relating to SaaS and PCS renewals, partially offset by revenues recognized in the year ended December 31, 2019 of $674.2, related to our contract liability balances at December 31, 2018. In addition, the impact of the 2019 business acquisitions increased net contract liabilities by $96.2.
text: In order to determine revenues recognized in the period from contract liabilities, we allocate revenue to the individual deferred revenue or BIE balance outstanding at the beginning of the year until the revenue exceeds that balance.
text: Impairment losses recognized on our accounts receivable and unbilled receivables were immaterial in the year ended December 31, 2019.
text: (1) Consists of “Deferred revenue,” and billings in-excess of revenues (“BIE”). BIE are reported in “Other accrued liabilities” in our Consolidated Balance Sheets.

Questions:
question: How does the Company determine revenues recognized in the period from contract liabilities?
answer: we allocate revenue to the individual deferred revenue or BIE balance outstanding at the beginning of the year until the revenue exceeds that balance
question: What were immaterial on the Company’s accounts receivable and unbilled receivables? 
answer: Impairment losses
question: How much were the net contract assets/(liabilities), in 2019?
answer: $ (690.5)
question: What are the average unbilled receivables from 2018 to 2019?
answer: 176.45
derivation: (183.5+169.4)/2 
scale: million
question: What is the ratio of unbilled receivables to revenues in year ended December 31,2019?
answer: 0.27
derivation: 183.5/674.2 
question: What is the percentage change in current contract liabilities in 2019 compared to 2018?
answer: 17.74
derivation: -126.7/-714.1 
scale: percent
(Dollars in Millions)
April 27, 2019
April 28, 2018
Net Change ($)
Net Change (%)
Net Sales
$1.1
$0.3
$0.8
266.7 %
Gross Profit
$(2.8)
$(3.5)
$0.7
20.0 %
Loss from Operations
$(8.6)
$(11.4)
$2.8
24.6 %

text: Medical Segment Results
text: Below is a table summarizing results for the fiscal years ended:
text: Net Sales. The Medical segment had $1.1 million of net sales in fiscal 2019, compared to $0.3 million of net sales in fiscal 2018. The increase was due to new business gained in fiscal 2019.
text: Gross Profit. Medical segment gross profit was a loss of $2.8 million in fiscal 2019, compared to a loss of $3.5 million in fiscal 2018. The improvement primarily relates to an increase in sales volumes during fiscal 2019.
text: Loss from Operations. Medical segment loss from operations decreased $2.8 million to $8.6 million in fiscal 2019, compared to $11.4 million in fiscal 2018. The decrease was due to an improvement in gross profit and lower selling and administrative expenses. Selling and administrative expenses were reduced by lower marketing and professional fee expenses, partially offset by initiatives to reduce overall costs and improve operational profitability of $0.9 million.

Questions:
question: What led to improvement in medical segment gross profit during fiscal 2019?
answer: an increase in sales volumes during fiscal 2019.
question: What is the average Gross Profit for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: -3.15
derivation: -(2.8+3.5) / 2
scale: million
question: What is the average Loss from Operations for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
answer: -10
derivation: -(8.6+11.4) / 2
scale: million
question: In which period was net sales less than 1.0 million?
answer: 2018
derivation: locate and analyze net sales in row 2
question: What was the Gross Profit in 2019 and 2018 respectively?
answer: $(2.8)
$(3.5)
scale: million
question: What was the net sales from medical segment in 2019?
answer: $1.1 million
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent Change
Results of Operations
External revenue
$1,590
$1,696
(6.3)%
Internal revenue
1,610
1,471
9.5
Total revenue
$3,200
$3,168
1.0%
Pre-tax income
$1,361
$1,278
6.5%

text: The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent).
text: External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent).
text: The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense.

Questions:
question: What led to increase in Global Financing total revenue?
answer: an increase in internal revenue, partially offset by a decrease in external revenue.
question: What led to decline in External revenue 
answer: a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent).
question: What led to increase in Global Financing pre-tax income?
answer: an increase in gross profit and a decrease in total expense.
question: What is the increase/ (decrease) in External revenue from 2017 to 2018
answer: -106
derivation: 1,590-1,696
scale: million
question: What is the increase/ (decrease) in Internal Revenue from 2017 to 2018
answer: 139
derivation: 1,610-1,471 
scale: million
question: What is the average of Internal Revenue?
answer: 1540.5
derivation: (1,610+1,471) / 2
scale: million
Year Ended December 31,
2019
2018
2017
2016
2015
(in millions, except per share data)
Consolidated Statements of Income Data:
Revenue
$70,697
$55,838
$40,653
$27,638
$17,928
Total costs and expenses(1)
$46,711
$30,925
$20,450
$15,211
$11,703
Income from operations
$23,986
$24,913
$20,203
$12,427
$6,225
Income before provision for income taxes
$24,812
$25,361
$20,594
$12,518
$6,194
Net income
$18,485
$22,112
$15,934
$10,217
$3,688
Net income attributable to Class A and Class B common stockholders
$18,485
$22,111
$15,920
$10,188
$3,669
Earnings per share attributable to Class A and Class B common stockholders:
Basic
$6.48
$7.65
$5.49
$3.56
$1.31
Diluted
$6.43
$7.57
$5.39
$3.49
$1.29

text: Item 6. Selected Financial Data
text: You should read the following selected consolidated financial data in conjunction with Part II, Item 7, "Management's Discussion and Analysis of Financial Condition and Results of Operations," and our consolidated financial statements and the related notes included in Part II, Item 8, "Financial Statements and Supplementary Data" of this Annual Report on Form 10-K.
text: The consolidated statements of income data for each of the years ended December 31, 2019, 2018, and 2017 and the consolidated balance sheets data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included in Part II, Item 8, "Financial Statements and Supplementary Data" of this Annual Report on Form 10-K. The consolidated statements of income data for the years ended December 31, 2016 and 2015 and the consolidated balance sheets data as of December 31, 2017, 2016, and 2015 are derived from our audited consolidated financial statements, except as otherwise noted, that are not included in this Annual Report on Form 10-K. Our historical results are not necessarily indicative of our results in any future period.
text: (1) Total costs and expenses include 4,840 million, 4,150 million, 3,720 million, 3,220 million, and 2,970 million of share-based compensation for the years ended December 31, 2019, 2018, 2017, 2016, and 2015, respectively.

Questions:
question: What is the revenue for 2019 and 2018 respectively?
answer: $70,697
$55,838
scale: million
question: What is the Income from operations for 2019 and 2018 respectively?
answer: $23,986
$24,913
scale: million
question: What is the Net income for 2019 and 2018 respectively?
answer: $18,485
$22,112
scale: million
question: What is the change in revenue between 2018 and 2019?
answer: 14859
derivation: 70,697-55,838
scale: million
question: What is the average revenue for 2018 and 2019?
answer: 63267.5
derivation: (70,697+ 55,838)/2
scale: million
question: Which year has the highest amount of revenue?
answer: 2019
derivation: 70,697> 55,838> 40,653> 27,638> 17,928