next-tat/TAT-QA huggingface dataset:
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Net earnings attributable to common shareholders – basic
3,040
2,785
Dividends declared per common share (in dollars)
3.17
3.02
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding – basic
900.8
898.6
Assumed exercise of stock options (1)
0.6
0.3
Weighted average number of common shares outstanding – diluted (in millions)
901.4
898.9

text: Note 9 Earnings per share
text: The following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders.
text: (1) The calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options. It excludes options for which the exercise price is higher than the average market value of a BCE common share. The number of excluded options was 61,170 in 2019 and 12,252,594 in 2018.

Questions:
question: What does the calculation of the assumed exercise of stock options include?
answer: the effect of the average unrecognized future compensation cost of dilutive options
question: What does the calculation of the assumed exercise of stock options exclude?
answer: options for which the exercise price is higher than the average market value of a BCE common share
question: What is the Net earnings attributable to common shareholders – basic for 2019?
answer: 3,040
question: What is the change in the number of excluded options in 2019?
answer: -12191424
derivation: 61,170-12,252,594
question: What is the total net earnings attributable to common shareholders - basic in 2018 and 2019?
answer: 5825
derivation: 3,040+2,785
question: What is the percentage change in the weighted average number of common shares outstanding - diluted?
answer: 0.28
derivation: (901.4-898.9)/898.9
scale: percent
2019
2018
2017
Loss on sale of business
$—
$—
$(1.6)
Income from discontinued operations before income taxes and equity method investment earnings
0.9
0.4
3.9
Income before income taxes and equity method investment earnings .
0.9
0.4
2.3
Income tax expense (benefit) .
—
0.5
(0.3)
Income (loss) from discontinued operations, net of tax
$0.9
$(0.1)
$2.6

text: Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Private Brands Operations
text: On February 1, 2016, pursuant to the Stock Purchase Agreement, dated as of November 1, 2015, we completed the disposition of our Private Brands operations to TreeHouse Foods, Inc. ("TreeHouse").
text: The summary comparative financial results of the Private Brands business, included within discontinued operations, were as follows:
text: We entered into a transition services agreement with TreeHouse and recognized $2.2 million and $16.9 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.

Questions:
question: When did the company complete the disposition of their Private Brands operations to TreeHouse Foods, Inc.? 
answer: February 1, 2016
question: What were the incomes before income taxes and equity method investment earnings in the fiscal years 2017 and 2018, respectively?
answer: 2.3
0.4
scale: million
question: What was the income tax expense (benefit), in millions, in the fiscal year 2018?
answer: 0.5
question: What is the ratio of income  from discontinued operations (net of tax) to income for the performance of services (classified within SG&A expenses) during fiscal 2017?
answer: 0.15
derivation: 2.6/16.9 
question: What is the percentage change in income from discontinued operations (net of tax) from 2017 to 2019?
answer: -65.38
derivation: (0.9-2.6)/2.6 
scale: percent
question: What is the proportion of income tax benefit over income from discontinued operations during the fiscal year 2017?
answer: 0.12
derivation: 0.3/2.6
January 31, 2020
February 1, 2019
Cash and cash equivalents
$2,915
$3,532
Restricted cash within other current assets
83
35
Restricted cash within other assets
33
29
Total cash, cash equivalents and restricted cash
$3,031
$3,596

text: Restricted Cash
text: The following table provides a reconciliation of the Company’s cash and cash equivalents, and current and non-current portion of restricted cash reported on the consolidated balance sheets that sum to the total cash, cash equivalents and restricted cash as of January 31, 2020 and February 1, 2019 (table in millions):
text: Amounts included in restricted cash primarily relate to certain employee-related benefits, as well as amounts related to installment payments to certain employees as part of acquisitions, subject to the achievement of specified future employment conditions.

Questions:
question: What do amounts included in restricted cash primarily relate to?
answer: certain employee-related benefits, as well as amounts related to installment payments to certain employees as part of acquisitions, subject to the achievement of specified future employment conditions.
question: What was the amount of Restricted cash within other current assets in 2019?
answer: 35
scale: million
question: What were the Total cash, cash equivalents and restricted cash in 2020?
answer: 3,031
scale: million
question: What was the change in Restricted cash within other assets between 2019 and 2020?
answer: 4
derivation: 33-29
scale: million
question: What was the change in Restricted cash within other current assets between 2019 and 2020?
answer: 48
derivation: 83-35
scale: million
question: What was the percentage change in the total cash, cash equivalents and restricted cash between 2019 and 2020?
answer: -15.71
derivation: (3,031-3,596)/3,596
scale: percent
2019
2018
$'000
$'000
Opening balance at 1 July
10,693
8,611
Capital contribution / acquisition of shareholding in associates
-
2,048
Share of profit from associates*
1,695
1,282
Distributions from associate
-
(1,248)
Closing balance at 30 June
12,388
10,693

text: Interest in associates
text: *Included within share of profit from associates is $1,917,000 representing NSR’s share of fair value gains related to investment properties held by joint ventures and associates (30 June 2018: $1,383,000).
text: The Group owns 24.9% (2018: 24.9%) of the Australia Prime Storage Fund (“APSF”). APSF is a partnership with Universal Self Storage to facilitate the development and ownership of multiple premium grade selfstorage centres in select cities around Australia.
text: During the year ended 30 June 2019, National Storage (Operations) Pty Ltd earned fees of $0.8m from APSF associated with the design, development, financing of the construction process, and ongoing management of centres (see note 17) (30 June 2018: $0.7m).
text: As at 30 June 2019, APSF had two operating centres in Queensland, Australia, with a third asset under construction in Victoria, Australia.
text: Following the financial year end, on 26 July 2019, the Group purchased two storage centre investment properties from APSF for $42.6m, and reached an agreement to purchase a third asset for $21.35m on completion of construction (see note 23). During the year ended 30 June 2018, the Group purchased a storage centre investment property asset in Queensland, Australia from APSF for $14m.
text: As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018. As at 30 June 2019, APSF had contractual commitments of $2.8m in place for the construction of one storage centre in Victoria, Australia. Neither associate had any contingent liabilities or any other capital commitments at 30 June 2019 or 30 June 2018.
text: The Group holds a 24% (30 June 2018: 24.8%) holding in Spacer Marketplaces Pty Ltd (“Spacer”). Spacer operate online peer-to-peer marketplaces for self-storage and parking.

Questions:
question: What was the share of profit from associates representing NSRs in 2019 and 2018?
answer: $1,917,000
$1,383,000
question: What percentage does the Group own of the Australian Prime Storage Fund in 2018?
answer: 24.9%
question: What was the Capital contribution / acquisition of shareholding in associates in 2018?
answer: 2,048
scale: thousand
question: What was the average Capital contribution / acquisition of shareholding in associates for 2018 and 2019?
answer: 1024
derivation: (0 + 2,048) / 2
scale: thousand
question: What is the change in the Share of profit from associates from 2018 to 2019?
answer: 413
derivation: 1,695 - 1,282
scale: thousand
question: In which year was the Closing balance at 30 June less than 11,000 thousands?
answer: 2018
derivation: locate and analyze closing balance at 30 June in row 7
Net Unrealized Gains (Losses) on Derivative Instruments
Net Unrealized Gains (Losses) on Available for Sale Securities
Defined Benefit Pension Components
Foreign Currency Translation Adjustments
Total
Balances, January 31, 2017
$14.6
$1.5
$(33.8)
$(160.8)
$(178.5)
Other comprehensive (loss) income before reclassifications
(24.5)
(0.6)
4.3
86.3
65.5
Pre-tax losses (gains) reclassified from accumulated other comprehensive income
(9.9)
0.3
0.9
0.1
(8.6)
Tax effects
3.2
0.1
(0.7)
(4.8)
(2.2)
Net current period other comprehensive (loss) income
(31.2)
(0.2)
4.5
81.6
54.7
Balances, January 31, 2018
(16.6)
1.3
(29.3)
(79.2)
(123.8)
Other comprehensive income (loss) before reclassifications
20.6
0.7
14.7
(58.3)
(22.3)
Pre-tax gains reclassified from accumulated other comprehensive income
12.1
1.3
0.3
—
13.7
Tax effects
(1.1)
—
(2.0)
0.5
(2.6)
Net current period other comprehensive income (loss)
31.6
2.0
13.0
(57.8)
(11.2)
Balances, January 31, 2019
$15.0
$3.3
$(16.3)
$(137.0)
$(135.0)

text: 12. Accumulated Other Comprehensive Loss
text: Accumulated other comprehensive loss, net of taxes, consisted of the following:
text: Reclassifications related to gains and losses on available-for-sale debt securities are included in "Interest and other expense, net". Refer to Note 3, "Financial Instruments" for the amount and location of reclassifications related to derivative instruments. Reclassifications of the defined benefit pension components of net periodic benefit cost are included in "Interest and other expense, net". Refer to Note 15, "Retirement Benefit Plans."

Questions:
question: Where are reclassifications related to gains and losses on available-for-sale debt securities included in?
answer: Reclassifications related to gains and losses on available-for-sale debt securities are included in "Interest and other expense, net".
question: What was the total balance as of January 31, 2019?
answer: $(135.0)
scale: million
question: What was the total tax effects as of January 31, 2018?
answer: (2.6)
scale: million
question: What was the change in total balances from 2018 to 2019?
answer: 11.2
derivation: 135.0-123.8
scale: million
question: What is the average total balance from 2017 to 2019?
answer: 145.77
derivation: (178.5+123.8+135.0)/3
scale: million
question: What is the average total balance from 2017 to 2019?
answer: 145.77
derivation: (178.5+123.8+135.0)/3 
scale: million
Years ended December 31,
2019
2018
Deferred license fees revenues
$28
$-
Deferred NRE revenues
20
-
Deferred AirBar revenues
6
59
Deferred sensor modules revenues
13
16
$67
$75

text: Deferred Revenues
text: Deferred revenues consist primarily of prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service. Deferred revenues may also include upfront payments for consulting services to be performed in the future, such as non-recurring engineering services.
text: We defer license fees until we have met all accounting requirements for revenue recognition, which is when a license is made available to a customer and that customer has a right to use the license. Engineering development fee revenues are deferred until engineering services have been completed and accepted by our customers. We defer AirBar and sensor modules revenues until distributors sell the products to their end customers
text: Under U.S. GAAP, companies may make reasonable aggregations and approximations of returns data to accurately estimate returns. Our AirBar and sensor module returns and warranty experience to date has enabled us to make reasonable returns estimates, which are supported by the fact that our product sales involve homogenous transactions. The reserve for future sales returns is recorded as a reduction of our accounts receivable and revenue and was insignificant as of December 31, 2019 and 2018.
text: The following table presents our deferred revenues by source (in thousands);

Questions:
question: How much was the deferred AirBar revenues for the year ended December 31, 2018, and 2019, respectively?
answer: 16
13
scale: thousand
question: What is the proportion of deferred license fees and NRE revenues over total deferred revenues for the year ended December 31, 2019?
answer: 0.72
derivation: (28+20)/67 
question: What is the percentage change of deferred sensor module revenues from 2018 to 2019?
answer: -18.75
derivation: (13-16)/16 
scale: percent
question: What are the total deferred revenues for both 2018 and 2019?
answer: 142
derivation: $67+$75
scale: thousand
question: What do deferred revenues primarily consist of? 
answer: prepayments for license fees, and other products or services for which we have been paid in advance, and earn the revenue when we transfer control of the product or service
question: How does the reserve for future sales returns being recorded?
answer: as a reduction of our accounts receivable
Consolidated
2019
2018
Change
Product Revenue
US$’000
US$’000
%
Altium Designer software licenses
62,377
51,309
22%
Altium Designer subscriptions
58,468
51,522
13%
Octopart search advertising
17,940
11,968
50%
TASKING software licenses
12,293
8,526
44%
TASKING maintenance
5,741
4,709
22%
Altium Nexus
6,635
4,848
37%
Service revenue
3,655
4,833
(25%)
Other
4,710
2,461
91%
Total Product Revenue
171,819
140,176
23%

text: Net Profit After Tax
text: Net profit after tax increased by 41.1% to US$52.9 million from US$37.5 million in the previous year.
text: The effective tax rate for the year was 8% (2018: 6%). This reflects the tax utilisation of the deferred tax asset recognised as a result of both temporary differences arising on relocation of Altium’s core business assets to the USA. Altium will continue to utilize the tax benefits and re-evaluate the valuation of the deferred tax asset on an annual basis.
text: For more details on revenue, refer to Note 3 of the annual report.

Questions:
question: What are the years included in the table?
answer: 2019
2018
question: What is the effective tax rate for 2019?
answer: 8%
question: What is the percentage change in the total product revenue from 2018 to 2019?
answer: 23%
question: Which year had a higher Total Product Revenue? 
answer: 2019
derivation:  171,819 > 140,176 
question: What is the percentage of altium designer software licenses in total product revenue in 2018?
answer: 36.6
derivation: 51,309/140,176
scale: percent
question: What is the percentage of TASKING software licenses in total product revenue in 2018?
answer: 6.08
derivation: 8,526/140,176
scale: percent
2019
2018
2017
Stock options
1,687
2,806
569
RSUs
2,352
2,580
83
ESPP common stock equivalents
74
71
—
ID Checker earnout shares
—
—
24
Total potentially dilutive common shares outstanding
4,113
5,457
676

text: Net Income (Loss) Per Share
text: The Company calculates net income (loss) per share in accordance with FASB ASC Topic 260,Earnings per Share. Basic net income (loss) per share is based on the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share also gives effect to all potentially dilutive securities outstanding during the period, such as restricted stock units (“RSUs”), stock options, and Employee Stock Purchase Plan ("ESPP") shares, if dilutive. In a period with a net loss position, potentially dilutive securities are not included in the computation of diluted net loss because to do so would be antidilutive, and the number of shares used to calculate basic and diluted net loss is the same.
text: For the fiscal years ended September 30, 2019, 2018 and 2017, the following potentially dilutive common shares were excluded from the net income (loss)
per share calculation, as they would have been antidilutive (amounts in thousands):

Questions:
question: How does the company calculate net income (loss) per share?
answer: in accordance with FASB ASC Topic 260,Earnings per Share
question: What is basic net income (loss) per share based on?
answer: the weighted-average number of common shares outstanding during the period
question: What is the amount of potentially dilutive common shares outstanding of stock options and RSUs in 2019, respectively?
answer: 1,687
2,352
scale: thousand
question: What is the percentage change in the amount of potentially dilutive common shares outstanding of ESPP common stock equivalents from 2018 to 2019?
answer: 4.23
derivation: (74-71)/71 
scale: percent
question: What is the average of total potentially dilutive common shares outstanding from 2017 to 2019?
answer: 3415.33
derivation: (4,113+5,457+676)/3 
scale: thousand
question: What is the ratio of the amount of stock options between 2018 to 2019?
answer: 1.66
derivation: 2,806/1,687
United States
Foreign
(in thousands)
2020
$8,027
$1,237
2021
8,416
985
2022
9,163
982
2023
9,785
1,258
2024
10,558
1,098
2025-2029
59,665
6,129

text: Expected Future Pension Benefit Payments
text: Future benefit payments are expected to be paid as follows:

Questions:
question: What is the Expected Future Pension Benefit Payments in 2020 under United States?
answer: $8,027
scale: thousand
question: In which regions would future benefit payments be expected to be paid?
answer: United States
Foreign
question: What is the payment for  2025-2029 for Foreign?
answer: 6,129
scale: thousand
question: What is the difference in payment for United States and Foreign for 2020?
answer: 6790
derivation: 8,027-1,237
scale: thousand
question: What would the change in Expected Future Pension Benefit Payments under the United States in 2022 from 2021 be?
answer: 747
derivation: 9,163-8,416
scale: thousand
question: What would the percentage change in Expected Future Pension Benefit Payments under the United States in 2022 from 2021 be?
answer: 8.88
derivation: (9,163-8,416)/8,416
scale: percent
December 29, 2019
December 30,2018
December 31, 2017
Beginning balance of unrecognized tax benefits
$2,161
$2,107
$2,014
Additions for tax positions related to the prior year
(46)
(2)
16
Additions for tax positions related to the current year
88
125
77
Lapse of statutes of limitations
(86)
(69)
—
Ending balance of unrecognized tax benefits
$2,117
$2,161
$2,107

text: Uncertain Tax Positions
text: A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
text: Out of $2.1 million of unrecognized tax benefits, there are no unrecognized tax benefits that would result in a change in the Company's effective tax rate if recognized in future years. The accrued interest and penalties related to uncertain tax positions was not significant for December 29, 2019, December 30, 2018 and December 31, 2017.
text: The Company is not currently under tax examination and the Company’s historical net operating loss and credit carryforwards may be adjusted bythe Internal Revenue Service, and other tax authorities until the statute closes on the year in which such tax attributes are utilized. The Company estimates that its unrecognized tax benefits will not change significantly within the next twelve months.
text: The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. The U.S. tax years from 1999 forward remain effectively open to examination due to the carryover of unused net operating losses and tax credits.

Questions:
question: What are the respective beginning balance of unrecognized tax benefits in 2018 and 2019?
answer: $2,107
$2,161
scale: thousand
question: What are the respective additions for tax positions related to the prior year in 2018 and 2019?
answer: (2)
(46)
scale: thousand
question: What are the respective additions for tax positions related to the current year in 2018 and 2019?
answer: 125
88
scale: thousand
question: What is the average beginning balance of unrecognized tax benefits in 2018 and 2019?
answer: 2134
derivation: ($2,107 + $2,161)/2 
scale: thousand
question: What is the average additions for tax positions related to the prior year in 2018 and 2019?
answer: -24
derivation: -(2 + 46)/2 
scale: thousand
question: What is the average additions for tax positions related to the current year in 2018 and 2019?
answer: 106.5
derivation: (125 + 88)/2 
scale: thousand
Fiscal
2019
2018
2017
(in millions)
Current income tax expense (benefit):
U.S.:
Federal
$ (28)
$ 20
$ (9)
State
2
21
9
Non-U.S.
229
406
322
203
447
322
Deferred income tax expense (benefit):
U.S.:
Federal
(25)
499
(119)
State
(8)
(30)
(15)
Non-U.S.
(185)
(1,260)
(8)
(218)
(791)
(142)
Income tax expense (benefit)
$ (15)
$ (344)
$ 180

text: Income Tax Expense (Benefit)
text: Significant components of the income tax expense (benefit) were as follows:

Questions:
question: In which years was the Income Tax Expense (Benefit) calculated for?
answer: 2019
2018
2017
question: What are the components under U.S. in the table?
answer: Federal
State
question: What are the types of Income Tax Expense (Benefit) in the table?
answer: Current
Deferred
question: Which year was the current income tax expense (benefit) for Non-U.S. the largest?
answer: 2018
derivation: 406>322>229
question: What was the change in Current income tax expense (benefit) in 2019 from 2018?
answer: -244
derivation: 203-447
scale: million
question: What was the percentage change in Current income tax expense (benefit) in 2019 from 2018?
answer: -54.59
derivation: (203-447)/447
scale: percent
December 31
December 31
2019
2018
Office furniture
$79
$79
Computer equipment
81
67
Total
160
146
Less accumulated depreciation
(144)
(137)
Total property and equipment, net
$16
$9

text: Note 3 − Property and Equipment
text: Our major classes of property and equipment were as follows:
text: Depreciation expense for the years ended December 31, 2019 and 2018 was $7, and $18, respectively.

Questions:
question: What is the depreciation expense for 2019?
answer: $7
question: What is the amount spent on computer equipment in 2018?
answer: 67
question: What is the amount spent on office furniture in 2019?
answer: $79
question: What is the percentage change for depreciation expense in 2019?
answer: -61.11
derivation: (7-18)/18 
scale: percent
question: What is the total amount spent on computer equipment in 2018 and 2019?
answer: 148
derivation: 81 + 67 
question: Which year has a higher total sum of 'Depreciation expense' and 'Total property and equipment, net'?
answer: 2018
derivation: (9 + 18) > (16 + 7)