next-tat/TAT-QA huggingface dataset:
As of March 31,
2019
2018
U.S. build-to-suit facility
$47,001
$43,925
U.K. build-to-suit facility
—
31,240
Less: Accumulated depreciation
(5,164)
(753)
$41,837
$74,412

text: (1) Includes construction costs capitalized related to build-to-suit facilities:
text: As of March 31, 2019 and 2018, the U.S. build-to-suit facility includes company-funded building improvements of $5.2 million and $4.5 million, respectively. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.

Questions:
question: How much was the company-funded building improvements as of March 31, 2019?
answer: $5.2 million
question: How much was the company-funded building improvements as of March 31, 2018?
answer: $4.5 million
question: When did the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction?
answer: March 2019
question: What is the change in U.S. build-to-suit facility from March 31, 2018 to March 31, 2019?
answer: 3076
derivation: 47,001-43,925
question: What is the change in Accumulated depreciation from March 31, 2018 to March 31, 2019?
answer: 4411
derivation: 5,164-753
question: What is the average U.S. build-to-suit facility for March 31, 2018 to March 31, 2019?
answer: 45463
derivation: (47,001+43,925) / 2
Group
2019
2018
S$ Mil
S$ Mil
Mobile service (1)
5,395.7
5,737.3
Sale of equipment
2,876.7
2,414.5
Handset operating lease income
140.5
25.2
Mobile
8,412.9
8,177.0
Data and Internet
3,340.9
3,435.7
Business solutions
604.1
560.7
Cyber security
548.7
527.1
Other managed services
1,880.8
1,920.0
Infocomm Technology (“ICT”) (2)
3,033.6
3,007.8
Digital businesses (3)
1,245.3
1,113.1
Fixed voice
899.0
1,084.3
Pay television
372.7
369.4
Others (4)
67.3
80.7
Operating revenue
17,371.7
17,268.0
Operating revenue
17,371.7
17,268.0
Other income
224.7
258.8
Interest and investment income (see Note 10)
38.1
45.5
Total
17,634.5
17,572.3

text: Operating Revenue
text: Notes: (1) Includes revenues from subscription (prepaid/postpaid), interconnect, outbound and inbound roaming, wholesale revenue from MVNOs (Mobile Virtual Network Operators) and mobile content services such as music and video.
text: (2) Includes equipment sales related to ICT services.
text: (3) Mainly from provisions of digital marketing and advertising services and regional premium OTT video.
text: (4) Includes energy reselling fees.
text: As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
As at 31 March 2019, the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd. is approximately S$3 billion which will be recognised as operating revenue mostly over the next 5 years.
text: Service contracts with consumers typically range from a month to 2 years, and contracts with enterprises typically range from 1 to 3 years.

Questions:
question: What is the content of this note 4?
answer: Operating Revenue
question: What forms part of the revenue under "Digital Businesses"?
answer: Mainly from provisions of digital marketing and advertising services and regional premium OTT video.
question: What is the transaction price attributable to unsatisfied performance obligations for ICT services rendered by NCS Pte. Ltd.?
answer: S$3 billion
question: How many streams of revenue are there under operating revenue?
answer: 7
derivation: Mobile## Data and Internet## Infocomm Technology## Digital Businesses## Fixed voice## Pay television## Others
question: How much revenue does the largest 2 sources of revenue streams bring in for Singtel in 2019?
answer: 11753.8
derivation: 8,412.9 + 3,340.9 
scale: million
question: What is the average revenue under "Other income" across the 2 years?
answer: 241.75
derivation: (224.7 + 258.8) / 2
scale: million
Year Ended December 31,
2019
2018
2017
Convertible senior notes
6,733,914
3,411,199
3,411,199
Stock-based compensation grants
2,038,174
2,562,274
3,268,610
Total
8,772,088
5,973,473
6,679,809

text: (12) Basic and Diluted Net Loss per Share
text: Basic net loss per common share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by giving effect to all potential dilutive shares of common stock. Basic and diluted net loss per share of common stock were the same for all periods presented as the impact of all potentially dilutive securities outstanding was anti-dilutive. The Company uses the if converted method for calculating any potential dilutive effect on diluted loss per share.
text: The following common equivalent shares were excluded from the diluted net loss per share calculation because their inclusion would have been anti-dilutive:
text: In connection with the issuance of the 2024 Notes in December 2019, the Company paid $44.9 million to enter into capped call option agreements to reduce the potential dilution to holders of the Company’s common stock upon conversion of the 2024 Notes. In connection with the issuance of the 2022 Notes in November 2017, the Company paid $12.9 million to enter into capped call option agreements to reduce the potential dilution to holders of the Company’s common stock upon conversion of the 2022 Notes.
text: In December 2019, the Company partially terminated capped call options related to the 2022 Notes and received $5.8 million. The capped call option agreements are excluded from the calculation of diluted net loss per share attributable to common stockholders as their effect is antidilutive.

Questions:
question: How is basic net loss per common share computed?
answer: by dividing net loss by the weighted-average number of shares of common stock outstanding during the period.
question: What is the average Convertible senior notes for the period December 31, 2019 to December 31, 2018?
answer: 5072556.5
derivation: (6,733,914+3,411,199) / 2
question: What is the average Stock-based compensation grants for the period December 31, 2019 to December 31, 2018?
answer: 2300224
derivation: (2,038,174+2,562,274) / 2
question: In which year was Convertible senior notes less than 4,000,000?
answer: 2018
2017
derivation: locate and analyze Convertible senior notes in row 3
question: What was Stock-based compensation grants in 2019, 2018 and 2017 respectively?
answer: 2,038,174
2,562,274
3,268,610
question: What was the amount paid by the company to enter into capped call option agreements to reduce the potential dilution?
answer: $44.9 million
Fiscal Year Ended April 27, 2019
(Dollars in Millions)
As Reported
Adjustments
Balance Under ASC 605
Net Sales
$1,000.3
$(24.2)
$1,024.5
Cost of Products Sold
$734.5
$(24.2)
$758.7
Total Inventories
$116.7
$(0.5)
$117.2
Contract Assets
$0.8
$0.8
$—
Contract Liabilities
$0.3
$0.3
$—
Retained Earnings
$545.2
$0.1
$545.1

text: 2. Revenue
text: The Company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace, appliance, automotive, commercial vehicle, construction, consumer and industrial equipment, communications (including information processing and storage, networking equipment and wireless and terrestrial voice/data systems), medical, rail and other transportation industries. On April 29, 2018, the Company adopted ASC 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date.
text: Upon adoption, the Company recognized a $0.1 million increase to opening retained earnings. This adjustment was a result of modifying the METHODE ELECTRONICS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS F-14 Company's revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers. The overall impact to the Company's financial statements was immaterial. The Company has modified its controls to address the risks present under ASC 606.
text: As the Company has adopted ASC 606 using the modified retrospective approach, prior periods have not been restated, and as such they are presented under ASC 605. The impact of the changes in accounting policy on fiscal 2019 is provided below.

Questions:
question: What is the retained earnings as reported in 2019?
answer: $545.2
scale: million
question: What was the increase in opening retained earnings post adoption?
answer: $0.1 million
question: What was the net sales as reported and under ASC 605 respectively?
answer: 1,000.3
1,024.5
scale: million
question: What percentage of net sales was retained earnings as reported?
answer: 54.5
derivation: 545.2 / 1,000.3
scale: percent
question: What was the percentage of adjustment in cost of products sold as reported?
answer: 3.29
derivation: 24.2 / 734.5
scale: percent
question: What percentage of retained earnings was total inventories as reported?
answer: 21.4
derivation: 116.7 / 545.2
scale: percent
Years Ended December 31,
2019
2018
2017
Research, development and other related costs
$14,643
$13,168
$13,277
Selling, general and administrative
16,911
17,843
20,185
Total stock-based compensation expense
$31,554
$31,011
$33,462

text: Stock-based Compensation Expense
text: The following table sets forth our stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017 (in thousands):
text: Stock-based compensation awards include employee stock options, restricted stock awards and units, and employee stock purchases. For the year ended December 31, 2019, stock-based compensation expense was $31.6 million, of which $0.2 million related to employee stock options, $29.1 million related to restricted stock awards and units and $2.3 million related to employee stock purchases. For the year ended December 31, 2018, stock-based compensation expense was $31.0 million, of which $0.4 million related to employee stock options, $28.0 million related to restricted stock awards and units and $2.6 million related to employee stock purchases. The increase in stock-based compensation expense in 2019 compared to 2018 was due primarily to a higher volume of restricted stock unit grants.

Questions:
question: What is included in stock-based compensation awards?
answer: employee stock options, restricted stock awards and units, and employee stock purchases
question: What were the stock-based compensation expenses for the year ended December 31, 2018, and 2019, respectively?
answer: $31.0 million
$31.6 million
question: What caused the increment in stock-based compensation expense in 2019 compared to 2018?
answer: a higher volume of restricted stock unit grants
question: What is the overall proportion of employee stock options and employee stock purchases over total stock-based compensation expense in 2019?
answer: 0.08
derivation: (0.2+2.3)/31.6 
question: What is the percentage change in total stock-based compensation expense in 2018 compared to 2017?
answer: -7.32
derivation: (31,011-33,462)/33,462 
scale: percent
question: What is the total stock-based compensation expense related to research, development, and other related costs from 2017 to 2019?
answer: 41088
derivation: 14,643+13,168+13,277 
scale: thousand
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Weighted-average shares used in computing basic net income per share
74,994
73,482
72,292
Add potentially dilutive securities
2,292
1,700
1,947
Weighted-average shares used in computing basic and diluted net income per share
77,286
75,182
74,239

text: Net Income Per Share
text: Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed giving effect to all potentially dilutive common stock and common stock equivalents, including stock options, RSUs and common stock subject to repurchase.
text: The following table reconciles the shares used in calculating basic net income per share and diluted net income per share (in thousands):

Questions:
question: What is the Weighted-average shares used in computing basic and diluted net income per share in 2019?
answer: 77,286
scale: thousand
question: What is the change in Weighted-average shares used in computing basic net income per share from Fiscal Year Ended December 28, 2019 to December 29, 2018?
answer: 1512
derivation: 74,994-73,482
scale: thousand
question: What is the change in Weighted-average shares used in computing basic and diluted net income per share from Fiscal Year Ended December 28, 2019 to December 29, 2018?
answer: 2104
derivation: 77,286-75,182
scale: thousand
question: In which year was Add potentially dilutive securities less than 2,000 thousands?
answer: 2018
2017
derivation: locate and analyze Add potentially dilutive securities in row 4
question: What was the Weighted-average shares used in computing basic net income per share in 2019, 2018 and 2017 respectively?
answer: 74,994
73,482
72,292
scale: thousand
question: How is the basic net income per share calculated?
answer: computed by dividing net income by the weighted-average number of common shares outstanding for the period.
Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
Cost of revenue
$ 46,810
$ 31,503
$ 15,307
48.6%
Gross margin %
68%
70%

text: Cost of Revenue
text: Cost of revenue increased by $15.3 million in 2018 compared to 2017. The increase was primarily due to a $7.2 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 128 employees as of December 31, 2017 to 173 employees as of December 31, 2018. The remaining increase was principally the result of a $7.0 million increase in hosting, software and messaging costs, a $0.6 million increase attributed to office related expenses to support revenue generating activities and a $0.4 million increase in depreciation and amortization expense attributable to our acquired intangible assets.
text: Gross margin percentage decreased due to our continued investment in personnel and infrastructure to support our growth in revenue.

Questions:
question: What was the increase in the cost of revenue in 2018?
answer: $15.3 million
question: What was the cost of revenue in 2018 and 2019?
answer: 46,810
31,503
scale: thousand
question: What caused the decrease in gross margin percentage?
answer: due to our continued investment in personnel and infrastructure to support our growth in revenue.
question: What is the average cost of revenue for 2018 and 2019?
answer: 39156.5
derivation: (46,810 + 31,503) / 2
scale: thousand
question: In which year was cost of revenue less than 40,000 thousands?
answer: 2017
derivation: locate and analyze cost of revenue in row 4
question: What is the change in the gross margin between 2018 and 2019?
answer: -2
derivation: 68 - 70
scale: percent
As of December 31,
2019
2018
(in thousands)
Patents
$26,069
$26,069
Less accumulated amortization
(22,517)
(20,562)
Intangible assets, net
$3,552
$5,507

text: Patents and Intangible Assets
text: The Company owns or possesses licenses to use its patents. The costs of maintaining the patents are expensed as incurred.
text: The Company and Finjan Blue entered into a Patent Assignment and Support Agreement (the “Patent Assignment Agreement”) with IBM effective as of August 24, 2017 (see "Note 7 - Commitments and Contingencies"). Pursuant to the Patent Assignment Agreement, Finjan Blue acquired select IBM patents in the security sector. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the Patent Assignment and Support Agreement should be amortized over the four-year term of the agreement.
text: On May 15, 2018, Finjan Blue, entered into a second agreement with IBM (the “May 2018 Patent Assignment Agreement”). Pursuant to the May 2018 Patent Assignment Agreement, Finjan Blue acquired 56 select issued and pending IBM patents in the security sector. The terms of the May 2018 Patent Assignment Agreement are confidential. In accordance with ASC 350-30-35-2 through 35-4, Intangibles-Goodwill and Other, the Company determined that the useful life of the patents acquired under the May 2018 Patent Assignment Agreement should be amortized over five years as the covenants between the parties are effective for that period.
text: Management did not identify any triggering events which would have necessitated an impairment change.
text: The components of these intangible assets are as follows:
text: Amortization expense for the years ended December 31, 2019, 2018 and 2017 was approximately $2.0 million, $1.8 million, and $0.8 million, respectively.

Questions:
question: What are the respective values of patents in 2019 and 2018?
answer: $26,069
$26,069
scale: thousand
question: What are the respective values of accumulated patent amortization in 2019 and 2018?
answer: 22,517
20,562
scale: thousand
question: What are the respective values of net intangible assets in 2019 and 2018?
answer: $3,552
$5,507
scale: thousand
question: What is the percentage change in the value of patents between 2018 and 2019?
answer: 0
derivation: (26,069 - 26,069)/26,069 
scale: percent
question: What is the percentage change in the value of net intangible assets between 2018 and 2019?
answer: -35.5
derivation: (3,552 - 5,507)/5,507 
scale: percent
question: What is the change in net intangible assets between 2018 and 2019?
answer: 1955
derivation: 5,507-3,552
scale: thousand
Fiscal year-end
2019
2018
Projected benefit obligation
$60,437
$51,499
Accumulated benefit obligation
55,941
47,713
Fair value of plan assets
12,997
12,486

text: 14. DEFINED BENEFIT PLANS (Continued)
text: The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):

Questions:
question: What was the Projected benefit obligation in 2019?
answer: $60,437
scale: thousand
question: What was the  Accumulated benefit obligation  in 2018?
answer: 47,713
scale: thousand
question: In which years was information on defined benefit plans provided?
answer: 2019
2018
question: In which year was the Fair value of plan assets larger?
answer: 2019
derivation: 12,997>12,486
question: What was the change in Fair value of plan assets from 2018 to 2019?
answer: 511
derivation: 12,997-12,486
scale: thousand
question: What was the percentage change in Fair value of plan assets from 2018 to 2019?
answer: 4.09
derivation: (12,997-12,486)/12,486
scale: percent
(in thousands of $)
2019
2018
Vessel operating and drydocking expenses
(24,457)
(24,041)
Administrative expenses
(11,713)
(11,042)
Interest expense
(44,150)
(97,688)
Current tax payable
(720)
(463)
(81,040)
(133,234)

text: 19. ACCRUED EXPENSES
text: Vessel operating and drydocking expense related accruals are composed of vessel operating expenses such as crew wages, vessel supplies, routine repairs, maintenance, drydocking, lubricating oils and insurances.
text: Administrative expenses related accruals are comprised of general overhead including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses.
text: The movement in interest expense is due to repayments of VIE entities' accrued interest expenses during the year.

Questions:
question: What are the segments of accrued expenses?
answer: Vessel operating and drydocking expenses
Administrative expenses
Interest expense
Current tax payable
question: What does administrative expenses represent?
answer: comprised of general overhead including personnel costs, legal and professional fees, costs associated with project development, property costs and other general expenses
question: What accounted for the movement in interest expense?
answer: Due to repayments of VIE entities' accrued interest expenses during the year.
question: Which year has a higher interest expense?
answer: 2018
derivation: (97,688) > (44,150)
question: What was the change in administrative expense between 2018 and 2019?
answer: -671
derivation: (11,713) - (11,042) 
scale: thousand
question: What was the percentage change in current tax payable between 2018 and 2019?
answer: 55.51
derivation: (720-463)/463
scale: percent
Fiscal 2019
Fiscal 2018
(In millions, except for per share amounts)
(‘‘FY19’’)
(‘‘FY18’’)
Net revenues
$4,731
$4,834
Operating income
380
49
Net income
31
1,138
Net income per share — diluted
0.05
1.70
Net cash provided by operating activities
1,495
950

text: FY19 Financial Results
text: FY19 Challenges
text: While we saw improvements in some areas of our business, our overall performance and stock price was negatively impacted by several significant factors: • Revenue and business momentum in our former Enterprise Security segment declined in FY19. • The Company was subject to an internal investigation, which was commenced and completed by the Audit Committee of the Board (the ‘‘Audit Committee’’) in connection with concerns raised by a former employee. • We announced a restructuring plan pursuant to which we targeted reductions of our global workforce of up to approximately 8%. • Our executive leadership team was in transition with announced executive officer departures in November 2018 and January 2019.

Questions:
question: How much reduction in global workforce is in the restructuring plan?
answer: up to approximately 8%
question: What does the table show?
answer: FY19 Financial Results
question: How was overall performance and stock price in FY19?
answer: negatively impacted
question: How many diluted shares were there in FY19 ?
answer: 620000000
derivation: (31 millions)/0.05
question: What is the average net revenue for a Fiscal year?
answer: 4782.5
derivation: (4,731+4,834)/2
scale: million
question: What is Net income expressed as a percentage of Net revenues for FY19?
answer: 0.66
derivation: 31/4,731
scale: percent