next-tat/TAT-QA huggingface dataset:
USDm
2019
2018
2017
Total staff costs
Staff costs included in operating expenses
8.1
9.3
9.2
Staff costs included in administrative expenses
37.7
36.9
34.6
Total
45.8
46.2
43.8
Staff costs comprise the following
Wages and salaries
37.2
38.1
36.4
Share-based compensation
1.9
2.1
1.9
Pension costs
3.5
3.3
3.1
Other social security costs
0.9
0.6
0.3
Other staff costs
2.3
2.1
2.1
Total
45.8
46.2
43.8
Average number of permanent employees
Seafarers
107.6
111.7
130.6
Land-based
313.5
302.2
286.6
Total
421.1
413.9
417.2

text: NOTE 3 – STAFF COSTS
text: Employee information
text: The majority of the staff on vessels are not employed by TORM. Staff costs included in operating expenses relate to the 108 seafarers (2018: 112, 2017: 131).
text: The average number of employees is calculated as a full-time equivalent (FTE).
text: The Executive Director is, in the event of termination by the Company, entitled to a severance payment of up to 12 months' salary.

Questions:
question: What are the staff costs included in operating expenses related to?
answer: the 108 seafarers (2018: 112, 2017: 131).
question: How is the average number of employees calculated?
answer: as a full-time equivalent (FTE)
question: What do the staff costs comprise of?
answer: Wages and salaries
Share-based compensation
Pension costs
Other social security costs
Other staff costs
question: In which year was the pension costs the largest?
answer: 2019
derivation: 3.5>3.3>3.1
question: What was the change in the total number of permanent employees from 2018 to 2019?
answer: 7.2
derivation: 421.1-413.9
scale: million
question: What was the percentage change in the total number of permanent employees from 2018 to 2019?
answer: 1.74
derivation: (421.1-413.9)/413.9
scale: percent
December 31, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Technology
$83,368
$(14,250)
$69,118
Customer relationships
108,995
(18,197)
90,798
Trademarks and other
26,888
(2,793)
24,095
Total
$219,251
$(35,240)
$184,011
December 31, 2018
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Technology
$39,879
$(7,927)
$31,952
Customer relationships
35,509
(13,484)
22,025
Trademarks and other
2,501
(1,568)
933
Total
$77,889
$(22,979)
$  54,910

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 13. INTANGIBLE ASSETS
text: Intangible assets consisted of the following as of December 31, 2019 and 2018:
text: At December 31, 2019, the weighted average remaining useful life of intangibles subject to amortization was approximately 11.2 years.

Questions:
question: Which years does the table provide data for intangible assets?
answer: 2019
2018
question: What was the gross carrying amount of Technology in 2019?
answer: $83,368
scale: thousand
question: What was the accumulated amortization of customer relationships in 2018?
answer: (13,484)
scale: thousand
question: What is the sum of the two highest gross carrying amounts in 2019?
answer: 192363
derivation: 83,368+108,995
scale: thousand
question: What was the two highest net carrying amounts segments in 2018?
answer: Technology
Customer relationships
derivation: Find the 2 largest values for Rows 7 to 9, COL5 and the corresponding component in COL2
scale: thousand
question: What was the percentage change in the total gross carrying amount between 2018 and 2019?
answer: 181.49
derivation: ($219,251-$77,889)/$77,889
scale: percent
Year Ended December 31
2019
2018
2018 to 2019 % change
2017 to 2018 % change
(In thousands, except percentages)
General and Administrative
$ 141,076
$ 103,491
$ 81,680
36%
27%

text: General and Administrative Expenses
text: General and administrative expenses increased $38 million, or 36%, in 2019 compared to 2018. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and a one-time termination-related charge of $3 million during 2019. The overall increase was also driven by costs associated with our acquisition of Smooch in 2019 including transaction costs of $3 million and a one-time share-based compensation charge of $3 million related to accelerated stock options of Smooch. Further contributing to the overall increase was an increase in allocated shared costs of $3 million
text: General and administrative expenses increased $22 million, or 27%, in 2018 compared to 2017. The overall increase was primarily due to increased employee compensation-related costs of $15 million, driven by headcount growth, and increased allocated shared costs of $3 million.

Questions:
question: What is the percentage increase in General and Administrative expenses from 2018 to 2019
answer: 36%
question: What was the increase in general and administrative expenses from 2017 to 2018?
answer: 22
scale: million
question: What is the difference between the increase in general and administrative expenses from 2018 to 2019 and 2017 to 2018?
answer: 16
derivation: 38 - 22 
scale: million
question: What are the components of the costs associated with acquisition of Smooch in 2019?
answer: The overall increase was also driven by costs associated with our acquisition of Smooch in 2019 including transaction costs of $3 million and a one-time share-based compensation charge of $3 million related to accelerated stock options of Smooch.
question: What is the increase in percentage of general and administrative expenses from 2017 to 2019?
answer: 72.72
derivation: (141,076 - 81,680)/81,680 
scale: percent
question: What is the overall increase in general and administrative expenses from 2017 to 2019?
answer: 60
derivation: 38 + 22 
scale: million
Number of Shares
Weighted-Average Exercise Price
Weighted Average Remaining Contractual Life (in years)
Aggregated Intrinsic Value (in thousands)
Stock options outstanding - December 31, 2018
-
- -
Granted
5,835,724
$0.56
Forfeited or expired
(20,000)
$0.55
Stock options outstanding - December 31, 2019
5,815,724
$0.56
9.6 years
$2,725
Stock options exercisable - December 31, 2019
137,500
$0.55
9.6 years
$66

text: The following table summarizes the activity related to stock options during the year ended December 31, 2019
text: As of December 31, 2019, the Company had $1,641 of unrecognized stock-based compensation expense related to the stock options. This cost is expected to be recognized over a weighted-average period of 2.5 years.
text: (Dollars in thousands, except per share amounts)

Questions:
question: What is the value of unrecognized stock-based compensation expense related to the stock options at December 31, 2019?
answer: $1,641
scale: thousand
question: What are the respective stock options outstanding and exercisable at December 31, 2019?
answer: 5,815,724
137,500
question: What are the weighted-average exercise price of the stock options outstanding and exercisable at December 31, 2019?
answer: $0.56
$0.55
question: What is the value of the stock options granted as a percentage of the total stock options outstanding as at December 31, 2019?
answer: 100.34
derivation: 5,835,724/5,815,724 
scale: percent
question: What is the average number of stocks outstanding as at December 31, 2018 and 2019?
answer: 2907862
derivation: (5,815,724 + 0)/2  
question: What is the total number of stocks outstanding as at December 31, 2018 and 2019?
answer: 5815724
derivation: 5,815,724 + 0
Total Number of Shares Purchased
Average Price Paid per Share (1)
Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs
Approximate Dollar Value of Shares that may be Purchased Under the Plans or Programs (2)
December 1 - December 31, 2018
75,000
$12.96
75,000
$19,028,173
January 1 - January 31, 2019
524,577
$14.00
524,577
$11,685,543
February 1 - February 28, 2019
116,042
$14.53
116,042
$10,000,013
Total
715,619
$13.97
715,619
$10,000,013

text: Purchases of Equity Securities by the Issuer and Affiliated Purchasers
text: The following table contains information with respect to purchases made by or on behalf of CalAmp or any “affiliated purchaser” (as defined in Rule 10b-18(a)(3) under the Exchange Act), of our common stock during the following months of our fourth quarter ended February 28, 2019:
text: (1) Average price paid per share for shares purchased as part of our share repurchase program (includes brokerage commissions).
text: (2) On December 10, 2018, we announced that our Board of Directors authorized a new share repurchase program under which we may repurchase up to $20.0 million of our outstanding common stock over the next 12 months. As of February 28, 2019, $10.0 million of the $20.0 million had been utilized. Our share repurchase program does not obligate us to acquire any specific number of shares. Under the program, shares may be repurchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Exchange Act.

Questions:
question: How many shares were purchased in 2019?
answer: 640619
derivation: (524,577+116,042)
question: How many shares did the company purchase in December 2018?
answer: 75,000
question: What was the approximate dollar value of shares that may be purchased under the plans or program in December 2018?
answer: $19,028,173
question: What is the percentage increase in total number of shares purchased between December 2018 and January 2019?
answer: 599.44
derivation: [(524,577-75,000)/75,000]
scale: percent
question: What is the percentage change in Total number of shares purchased between January 2019 and February 2019?
answer: -77.88
derivation: (116,042-524,577)/524,577
scale: percent
question: How many shares did the company purchase in February 2019?
answer: 116,042
Years Ended December 31,
2019
2018
2017
Service cost
$272
$841
$  —
Interest cost
1,211
802
809
Expected return on plan assets
(615)
(665)
(597)
Amortization of actuarial gains and losses
411
478
503
Net periodic pension cost
$1,279
$1,456
$715

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The information provided below includes one pension plan which is part of discontinued operations. As such, all related liabilities and expenses are reported in discontinued operations in the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations for all periods presented.
text: The components of net periodic pension benefit cost recognized in our Consolidated Statements of Operations for the periods presented are as follows:

Questions:
question: What was service cost in 2019?
answer: $272
scale: thousand
question: What was interest cost in 2018?
answer: 802
scale: thousand
question: What was the Expected return on plan assets in 2017?
answer: (597)
scale: thousand
question: What was the change in the net periodic pension cost between 2018 and 2019?
answer: -177
derivation: $1,279-$1,456
scale: thousand
question: What was the change in Amortization of actuarial gains and losses between 2017 and 2018?
answer: -25
derivation: 478-503
scale: thousand
question: What was the percentage change in Interest cost between 2018 and 2019?
answer: 51
derivation: (1,211-802)/802
scale: percent
€ million
30/9/2018 1
30/9/2018 adjusted3
30/9/2019
Equity
3,074
3,074
2,735
Liabilities
12,132
12,132
11,762
Net debt
2,710
3,102
2,858
Financial liabilities (incl. finance leases)
4,010
4,010
3,369
Cash and cash equivalents
1,298
906
500
Short-term financial investments2
2
2
11

text: Equity, liabilities and net debt in the consolidated financial statements
text: Equity amounts to €2,735 million (30/9/2018: €3,074 million), while liabilities amounts to €11,762 million (30/9/2018: €12,132 million). Net debt related to continuing operations decreased by €0.2 billion in the adjusted year-on-year comparison and amounted to €2.9 billion as of 30 September 2019 (30/09/2018: €3.1 billion).
text: 1 Adjustment of previous year according to explanation in notes
text: 2 Shown in the balance sheet under other financial assets (current).
text: 3 Adjusted for the effects of discontinued operations.

Questions:
question: What was the amount of equity in FY2019?
answer: €2,735 million
question: What was the amount of liabilities in FY2019?
answer: €11,762 million
question: What are the main components in the consolidated financial statements measured in the table?
answer: Equity
Liabilities
Net debt
question: In which year was the amount of Equity larger for FY2018 adjusted figures and FY2019 figures?
answer: 2018
derivation: 3,074>2,735
question: What was the change in equity in FY2019 from FY2018 adjusted?
answer: -339
derivation: 2,735-3,074
scale: million
question: What was the percentage change in equity in FY2019 from FY2018 adjusted?
answer: -11.03
derivation: (2,735-3,074)/3,074
scale: percent
Year ended December 31,
2018
2019
Research and development expenses
125,280
150,745
Capitalization of development expenses
(49,688)
(60,202)
Amortization of capitalized development expenses
12,039
15,597
Research and development grants and credits
(321)
(49)
Total research and development expenses
87,310
106,091
Impairment of research and development related assets
1,278
4,755
Total
88,588
110,846

text: NOTE 23. EXPENSES BY NATURE
text: Research and development consists of the following:
text: The impairment expenses in 2018 and 2019 are related to customer specific projects.
text: The Company’s operations in the Netherlands, Belgium and the United States receive research and development grants and credits from various sources.

Questions:
question: Which countries that the company operates in receive research and development grants and credits?
answer: Netherlands
Belgium
the United States
question: What are the years that information regarding Research and development is provided?
answer: 2018
2019
question: What is the  Research and development expenses for 2018?
answer: 125,280
question: Which year had the higher total research and development expense?
answer: 2019
derivation: For row 9, col3 to 4 find the larger number and the corresponding year in row 2
question: What is the change in total Research and development expenses?
answer: 22258
derivation: 110,846-88,588
question: What is the percentage change in total Research and development expenses?
answer: 25.13
derivation: (110,846-88,588)/88,588
scale: percent
YearEnded
June 30, 2019
June 24, 2018
June 25, 2017
(in thousands)
Contractual interest coupon
$100,712
$77,091
$95,195
Amortization of interest discount
3,937
12,225
22,873
Amortization of issuance costs
1,426
2,034
2,414
Effect of interest rate contracts, net
4,086
3
(4,756)
Total interest cost recognized
$110,161
$91,353
$115,726

text: Interest Cost
text: The following table presents the amount of interest cost recognized relating to both the contractual interest coupon and amortization of the debt discount, issuance costs, and effective portion of interest rate contracts with respect to the Senior Notes, convertible notes, the term loan agreement, commercial paper, and the revolving credit facility during the fiscal years ended June 30, 2019, June 24, 2018, and June 25, 2017.
text: The increase in interest expense during the 12 months ended June 30, 2019, is primarily the result of the issuance of $2.5 billion of Senior Notes in March 2019.

Questions:
question: What is the cause of the increase in interest expense during the 12 months ended June 30, 2019?
answer: the issuance of $2.5 billion of Senior Notes in March 2019
question: What is total interest cost recognised in 2019?
answer: $110,161
scale: thousand
question: What is the contractual interest coupon in 2018?
answer: $77,091
scale: thousand
question: What is the percentage change in the Amortization of interest discount from 2018 to 2019?
answer: -67.8
derivation: (3,937-12,225)/12,225
scale: percent
question: What is the percentage change in the amortization of issuance costs from 2018 to 2019?
answer: -29.89
derivation: (1,426-2,034)/2,034
scale: percent
question: What is the percentage change in the total interest cost recognised from 2018 to 2019?
answer: 20.59
derivation: (110,161-91,353)/91,353
scale: percent
NUMBER OF RSUs/PSUs
2019
2018
Outstanding, January 1
2,812,697
2,740,392
Granted (1)
975,348
1,006,586
Dividends credited
149,648
149,258
Settled
(932,133)
(1,027,321)
Forfeited
(90,442)
(56,218)
Outstanding, December 31
2,915,118
2,812,697
Vested, December 31 (2)
904,266
880,903

text: RSUs/PSUs
text: RSUs/PSUs are granted to executives and other eligible employees. The value of an RSU/PSU at the grant date is equal to the value of one BCE common share. Dividends in the form of additional RSUs/PSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based on their position and level of contribution. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and, in certain cases, if performance objectives are met, as determined by the board of directors.
text: The following table summarizes outstanding RSUs/PSUs at December 31, 2019 and 2018.
text: (1) The weighted average fair value of the RSUs/PSUs granted was $58 in 2019 and $57 in 2018
text: (2) The RSUs/PSUs vested on December 31, 2019 were fully settled in February 2020 with BCE common shares and/or DSUs.

Questions:
question: What is the weighted average fair value of the RSUs/PSUs granted in 2019?
answer: $58
question: Who are the RSUs/PSUs granted to?
answer: executives and other eligible employees
question: What conditions determine whether executives and other eligible employees are granted RSUs/PSUs?
answer: position
level of contribution
in certain cases, if performance objectives are met
question: In which year is the amount of dividends credited larger?
answer: 2019
derivation: 149,648>149,258
question: What is the change in the weighted average fair value of the RSUs/PSUs granted?
answer: 1
derivation: $58-$57
question: What is the average vested amount in 2018 and 2019?
answer: 892584.5
derivation: (904,266+880,903)/2
Years Ended December 31,
2019
2018
2017
U.S.
$15,103
$30,815
$9,315
Non-U.S.
35,163
27,288
30,938
Total
$50,266
$58,103
$40,253

text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: NOTE 18 — Income Taxes
text: Earnings before income taxes consist of the following:

Questions:
question: Which years does the table provide information for Earnings before income taxes?
answer: 2019
2018
2017
question: What was the total earnings in 2019?
answer: 50,266
scale: thousand
question: What was the amount of earnings from Non-U.S. sources in 2017?
answer: 30,938
scale: thousand
question: Which years did earnings from Non-U.S. sources exceed $30,000 thousand?
answer: 2019
2017
derivation: (2019:35,163),(2017:30,938)
question: What was the change in the earnings from U.S. between 2017 and 2018?
answer: 21500
derivation: 30,815-9,315
scale: thousand
question: What was the percentage change in the total earnings between 2018 and 2019?
answer: -13.49
derivation: (50,266-58,103)/58,103
scale: percent
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090

text: Due To/From Related Parties, Net
text: Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
text: (1) Includes an immaterial amount related to the Company’s current operating lease liabilities due to related parties as of January 31, 2020.
text: The Company also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.

Questions:
question: What did the current amounts due to related parties include?
answer: an immaterial amount related to the Company’s current operating lease liabilities due to related parties as of January 31, 2020.
question: What was the current amount due from related parties in 2019?
answer: 1,248
scale: million
question: Which years does the table provide information for net Amounts due to and from related parties?
answer: 2020
2019
question: How many years did current amount due from related parties exceed $1,000 million?
answer: 2
derivation: 2020##2019
question: What was the change in current amount due to related parties between 2019 and 2020?
answer: 3
derivation: 161-158
scale: million
question: What was the percentage change in the net current amount due from related parities between 2019 and 2020?
answer: 33.67
derivation: (1,457-1,090)/1,090
scale: percent
($ in million)
For the year ended December 31:
2019
2018
Yr.-to-Yr. Percent Change
Total consolidated research, development and engineering
$5,989
$5,379
11.3%
Non-operating adjustment
Acquisition-related charges
(53)
-
NM
Operating (non-GAAP) research, development and engineering
$5,936
$5,379
10.4%

text: Research, Development and Engineering Expense
text: NM—Not meaningful
text: Research, development and engineering (RD&E) expense was 7.8 percent of revenue in 2019 and 6.8 percent of revenue in 2018.
text: RD&E expense increased 11.3 percent in 2019 versus 2018 primarily driven by: • Higher spending (11 points) including investment in the z15 and Red Hat spending in the second half of 2019 (8 points); and • Higher acquisition-related charges associated with the Red Hat transaction (1 point); partially offset by • The effects of currency (1 point).
text: Operating (non-GAAP) expense increased 10.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the Red Hat transaction.

Questions:
question: What percentage of total revenue was Research, development and engineering (RD&E) expenses?
answer: Research, development and engineering (RD&E) expense was 7.8 percent of revenue in 2019 and 6.8 percent of revenue in 2018.
question: What caused the increase in the RD&E expenses?
answer: RD&E expense increased 11.3 percent in 2019 versus 2018 primarily driven by: • Higher spending (11 points) including investment in the z15 and Red Hat spending in the second half of 2019 (8 points); and • Higher acquisition-related charges associated with the Red Hat transaction (1 point); partially offset by • The effects of currency (1 point).
question: What caused the Operating (non-GAAP) expense increase?
answer: Operating (non-GAAP) expense increased 10.4 percent year to year primarily driven by the same factors excluding the acquisition-related charges associated with the Red Hat transaction.
question: What was the increase / (decrease) in the Total consolidated research, development and engineering from 2018 to 2019?
answer: 610
derivation: 5,989 - 5,379
scale: million
question: What was the average Acquisition-related charges?
answer: -26.5
derivation: (-53 + 0) / 2
scale: million
question: What was the Operating (non-GAAP) research, development and engineering average?
answer: 5657.5
derivation: (5,936 + 5,379) / 2
scale: million