next-tat/TAT-QA huggingface dataset:
For the years ended December 31,
2018
2019
$NT (In Thousands)
$NT (In Thousands)
Defined benefit obligation at beginning of year
$(5,671,058)
$(5,620,509)
Items recognized as profit or loss:
Service cost
(24,477)
(21,043)
Interest cost
(61,247)
(51,146)
Subtotal
(85,724)
(72,189)
Remeasurements recognized in other comprehensive income (loss):
Arising from changes in financial assumptions
(91,350)
(114,976)
Experience adjustments
(5,907)
180,095
Subtotal
(97,257)
65,119
Benefits paid
233,530
216,510

text: The employee pension plan mandated by the Labor Standards Act of the R.O.C. is a defined benefit plan. The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units.
text: The Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited with the Bank of Taiwan under the name of a pension fund supervisory committee. The pension fund is managed by the government’s designated authorities and therefore is not included in the Company’s consolidated financial statements. For the years ended December 31, 2017, 2018 and 2019, total pension expenses of NT$80 million, NT$69 million and NT$59 million, respectively, were recognized by the Company.
text: Movements in present value of defined benefit obligation during the year:

Questions:
question: The employee pension plan is mandated under which Act?
answer: the Labor Standards Act of the R.O.C.
question: What is the criteria for distributing pension benefits?
answer: The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act.
question: What percentage of amount is contributed to the company in the pension fund of an employee?
answer: 2%
question: What is the average Service cost?
answer: 22760
derivation: (24,477+21,043) / 2
scale: thousand
question: What is the average interest cost?
answer: 56196.5
derivation: (61,247+51,146) / 2
scale: thousand
question: What is the increase/ (decrease) in Benefits paid from 2018 to 2019?
answer: -17020
derivation: 216,510-233,530
scale: thousand
Fiscal Year
2019
2018
Americas
64%
63%
EMEA
21%
22%
APJ
15%
16%

text: Net revenues by geographical region
text: Percentage of revenue by geographic region as presented below is based on the billing location of the customer.
text: Percentages may not add to 100% due to rounding.
text: The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan.

Questions:
question: What regions are included in the Americas?
answer: U.S., Canada, and Latin America
question: What does the table show?
answer: Net revenues by geographical region
question: How is geographical location of the customer determined?
answer: based on the billing location of the customer
question: What is the change in percentage of revenue for Americas from fiscal 2018 to 2019?
answer: 1
derivation: 64-63
scale: percent
question: What is the change in percentage of revenue for EMEA from fiscal 2018 to 2019?
answer: -1
derivation: 21-22
scale: percent
question: What is the change in percentage of revenue for APJ from fiscal 2018 to 2019?
answer: -1
derivation: 15-16
scale: percent
Options with two year vesting
Options with three year vesting
Volatility
57.5%
52.5%
Dividend yield
10.0 %
10.0%
Risk-free interest rate
1.64%
1.65%
Weighted-average grant date fair value
$0.59
$0.58

text: Stock Option Award Amendment
text: The Board of Directors has in 2019 amended and restated the 2011 Equity Incentive Plan to reserve an additional 1,000,000 stock options for issuance. The stock options have been allocated amongst management and employees of the Company.
text: As of December 31, 2019, the Company has granted 755,000 and 234,000 options with vesting over a period of two and three years, respectively, and an exercise price of $4.70 per share.
text: The Company has used the Black-Scholes option pricing model to measure the grant date fair value of the options with the following assumptions applied to the model;
text: The expected volatility was based on historical volatility observed from historical company-specific data during the two years prior to the grant date.
text: The compensation expense related to the stock option awards was $0.1 million for the year ended December 31, 2019 and the remaining unrecognized cost related to non-vested stock options was $0.5 million with a remaining average remaining vesting period of 2.1 years.

Questions:
question: What are the number of options granted by the company with vesting over a period of two and three years, respectively? 
answer: 755,000
234,000
question: What is the exercise price per share of options with vesting over a period of two and three years, respectively granted by the company?
answer: $4.70
$4.70
question: What are the respective volatility of options with 2 and 3 years vesting?
answer: 57.5%
52.5%
question: What is the change in Weighted-average grant date fair value between the options with two year vesting and three year vesting?
answer: 0.01
derivation: 0.59-0.58
question: What is the average dividend yield between options with vesting over a period of two and three years?
answer: 10
derivation: (10% + 10%)/2  
scale: percent
question: What is the average volatility between the options with 2 and 3 years vesting?
answer: 55
derivation: (52.5% + 57.5%)/2 
scale: percent
2019
2018
2018
Loss £m
Shares million
Loss per share pence
Loss £m
Shares million
Loss per Share pence
Basic1
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p
Diluted2
(1950.9)
1,344.5
(145.1)p
(1,132.2)
1,343.7
(84.3)p

text: 12 Earnings per share
text: (a) Basic and diluted earnings per share
text: 1 The weighted average number of shares used has been adjusted to remove shares held in the ESOP
text: 2 Diluted shares include the impact of any dilutive convertible bonds, share options and share awards.
text: During 2017 the Group incurred a £49.4 million share related charge in relation to its Spanish development partner Eurofund’s future interests in the share capital of the intu Costa del Sol development company. The positive impact of this share related charge on equity attributable to owners of intu properties plc is a credit to retained earnings of £49.4 million. Subsequent to 31 December 2019, the Group has received the final ratifications required for full planning to become effective and therefore we expect the positive impact on retained earnings to reverse, once these arrangements are formally concluded.

Questions:
question: What is the amount of share related charge incurred by the Group in 2019?
answer: £49.4 million
question: What do the diluted shares include?
answer: impact of any dilutive convertible bonds
share options
share awards
question: What was the retained earnings in 2017?
answer: £49.4 million
question: In which year is there a greater loss (million)?
answer: 2019
derivation: Find the year with the higher loss value
question: In which year is there a greater loss per share (pence)?
answer: 2019
derivation: Find the year with the greater loss per share
question: In which year is there a greater number of shares?
answer: 2019
derivation: Find the year with the greater number of shares
Total
2020
2021
2022
$
$
$
$
Consolidated LNG carriers (i)
49,652
11,979
22,382
15,291
Bahrain LNG Joint Venture (ii)
11,351
11,351
—
—
61,003
23,330
22,382
15,291

text: a) Vessels Under Construction and Upgrades
text: Teekay LNG's share of commitments to fund newbuilding and other construction contract costs as at December 31, 2019 are as follows:
text: (i) In June 2019, Teekay LNG entered into an agreement with a contractor to supply equipment on certain of its LNG carriers in 2021 and 2022, for an estimated installed cost of approximately $60.6 million. As at December 31, 2019, the estimated remaining cost of this installation is $49.7 million.
text: (ii) Teekay LNG has a 30% ownership interest in the Bahrain LNG Joint Venture which has an LNG receiving and regasification terminal in Bahrain. The Bahrain LNG Joint Venture has secured undrawn debt financing of $34 million, of which $10 million relates to Teekay LNG's proportionate share of the commitments included in the table above.
text: (all tabular amounts stated in thousands of U.S. dollars, other than share data and unless otherwise indicated)

Questions:
question: What agreement did Teekay LNG entered in June 2019?
answer: with a contractor to supply equipment on certain of its LNG carriers in 2021 and 2022
question: What was the estimated installed cost of Teenkay LNG's agreement with a contractor?
answer: approximately $60.6 million
question: What is the remaining cost of installation as at December 31, 2019?
answer: $49.7 million
question: What is the change in Consolidated LNG carriers from 2020 to 2021?
answer: 10403
derivation: 22,382-11,979
scale: thousand
question: What is the change in Consolidated LNG carriers from 2021 to 2022?
answer: -7091
derivation: 15,291-22,382
scale: thousand
question: What is the average Consolidated LNG carriers, for the year 2020 to 2021?
answer: 17180.5
derivation: (22,382+11,979) / 2
scale: thousand
2019
2018
F19 LTI
F18 LTI
Grant date (1)
30 Nov 2018
31 Oct 2017
Performance period start date
1 Jul 2018
1 Jul 2017
Exercise date
1 Jul 2021
1 Jul 2020
Expected volatility (2)
15.0%
16.0%
Expected dividend yield
4.0%
4.0%
Risk-free interest rate
2.1%
1.9%
Weighted average fair value at grant date
$24.63
$20.23

text: Share-based payments expense for the period was $62,028,117 (2018: $57,710,434).
text: The variables in the table below are used as inputs into the model to determine the fair value of performance rights.
text: (1) Grant date represents the offer acceptance date.
text: (2) The expected volatility is based on the historical implied volatility calculated based on the weighted average remaining life of the performance rights adjusted for any expected changes to future volatility due to publicly available information.

Questions:
question: What was the share-based payments expense in 2018?
answer: $57,710,434
question: What is the Grant date in 2019?
answer: 30 Nov 2018
question: What is the exercise date in 2018?
answer: 1 Jul 2020
question: What is the change in expected volatility between 2018 and 2019?
answer: 1
derivation: 16.0% - 15.0% 
scale: percent
question: What is the average risk-free interest rate for 2018 and 2019?
answer: 2
derivation: (2.1% + 1.9%)/2 
scale: percent
question: What is the change in expected dividend yield between 2018 and 2019?
answer: 0
derivation: 4.0% - 4.0% 
scale: percent
€ million
30/9/2018
30/9/2019
Contingent liabilities from guarantee and warranty contracts
18
17
Contingent liabilities from the provision of collateral for third-party liabilities
9
12
Other contingent liabilities
0
1
27
30

text: 45. Contingent liabilities
text: Contingent liabilities from guarantee and warranty contracts are primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.

Questions:
question: What are Contingent liabilities from guarantee and warranty contracts?
answer: primarily rent guarantees with terms of up to 10 years if utilisation is not considered entirely unlikely.
question: What are the Contingent liabilities in FY2019?
answer: 30
scale: million
question: What are the components making up the Contingent liabilities in the table?
answer: Contingent liabilities from guarantee and warranty contracts
Contingent liabilities from the provision of collateral for third-party liabilities
Other contingent liabilities
question: In which year were contingent liabilities larger?
answer: 2019
derivation: 30>27
question: What was the change in contingent liabilities in FY2019 from FY2018?
answer: 3
derivation: 30-27
scale: million
question: What was the percentage change in contingent liabilities in FY2019 from FY2018?
answer: 11.11
derivation: (30-27)/27
scale: percent
Years Ended December 31,
2017
2018
2019
%
%
%
Operating revenues
100.0
100.0
100.0
Operating costs
(81.9)
(84.9)
(85.6)
Gross profit
18.1
15.1
14.4
Operating expenses
Sales and marketing
(2.8)
(2.6)
(2.6)
General and administrative
(2.8)
(3.2)
(3.6)
Research and development
(9.2)
(8.6)
(8.0)
Expected credit losses
—
(0.3)
(0.4)
Subtotal
(14.8)
(14.7)
(14.6)
Net other operating income and expenses
1.1
3.4
3.5
Operating income
4.4
3.8
3.3
Non-operating income and expenses
0.7
(2.4)
(0.1)
Income from continuing operations before income tax
5.1
1.4
3.2
Income tax benefit (expense)
(0.6)
0.7
(0.1)
Net income
4.5
2.1
3.1
Total other comprehensive income (loss), net of tax
(3.2)
0.6
1.9
Total comprehensive income
1.3
2.7
5.0
Net income attributable to:
Stockholders of the parent
6.5
5.1
5.5
Non-controlling interests
(2.0)
(3.0)
(2.4)
Total comprehensive income attributable to:
Stockholders of the parent
3.3
5.7
7.4
Non-controlling interests
(2.0)
(3.0)
(2.4)

text: Year Ended December 31, 2019 Compared to Year Ended December 31, 2018
text: Operating revenues. Operating revenues decreased by 2.0% from NT$151,253 million in 2018 to NT$148,202 million (US$4,955 million) in
2019, primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018. The decreased foundry wafer sale came from a decline of 2.9% in average selling price from 2018 to 2019, partially offset by a 1.1% increase in foundry wafer shipment from 7,108 thousand 8-inch equivalent wafers in 2018 to 7,189 thousand 8-inch equivalent wafers in 2019.
text: Operating costs. Operating costs decreased by 1.2% from NT$128,413 million in 2018 to NT$126,887 million (US$4,242 million) in 2019, primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.
text: Gross profit and gross margin. Gross profit decreased from NT$22,840 million in 2018 to NT$21,315 million (US$713 million) in 2019. Our gross margin decreased from 15.1% in 2018 to 14.4% in 2019, primarily due to an annual decline of 2.9% in average selling price.

Questions:
question: Why did the Operating revenues decreased from 2018 to 2019? 
answer: primarily due to decreased other operating revenues, decreased foundry wafer sale, and 2.5% depreciation of the NTD in 2019 from 2018.
question: Why did the Operating costs decreased from 2018 to 2019?
answer: primarily due to the decreased depreciation expense and other operating costs, which was partially offset by the increased direct material costs.
question: Why did the gross margin decreased from 2018 to 2019?
answer: primarily due to an annual decline of 2.9% in average selling price.
question: What is the average of Gross profit?
answer: 15.87
derivation: (18.1+15.1+14.4) / 3
scale: percent
question: What is the average Operating expenses?
answer: 14.7
derivation: (14.8+14.7+14.6) / 3
scale: percent
question: What is the average Operating income?
answer: 3.83
derivation: (4.4+3.8+3.3) / 3
scale: percent
Year Ended December 31,
2019
2018
2017
Balance as of January 1,
$1,004.8
$1,126.2
$1,091.3
Additions to redeemable noncontrolling interests
525.7
—
—
Net income (loss) attributable to noncontrolling interests
35.8
(87.9)
(33.4)
Adjustment to noncontrolling interest redemption value
(35.8)
86.7
—
Adjustment to noncontrolling interest due to merger
—
(28.1)
—
Purchase of redeemable noncontrolling interest
(425.7)
—
—
Foreign currency translation adjustment attributable to noncontrolling interests
(8.3)
(92.1)
68.3
Balance as of December 31,
$1,096.5
$1,004.8
$1,126.2

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: Other Redeemable Noncontrolling Interests—During the year ended December 31, 2019, the Company entered into an agreement with MTN to acquire MTN’s noncontrolling interests in each of the Company’s joint ventures in Ghana and Uganda for total consideration of approximately $523.0 million. The transaction is expected to close in the first quarter of 2020, subject to regulatory approval and other closing conditions. In addition, the Company, through a subsidiary of ATC Europe, entered into an agreement with its local partners in France to form Eure-et-Loir Réseaux Mobiles SAS (“Eure-et-Loir”), a telecommunications infrastructure company that owns and operates wireless communications towers in France. The Company’s controlling interest in Eure-et-Loir is 51% with local partners holding a 49% noncontrolling interest. The agreement provides the local partners with put options, which allow them to sell outstanding shares of Eure-et-Loir to the Company, and the Company with call options, which allow it to buy the noncontrolling shares of Eure-et-Loir. The put options, which are not under the Company’s control, cannot be separated from the noncontrolling interests. As a result, the combination of the noncontrolling interests and the redemption feature requires classification as redeemable noncontrolling interests in the consolidated balance sheet, separate from equity. The value of the Eure-et-Loir interests as of December 31, 2019 was $2.7 million.
text: The changes in Redeemable noncontrolling interests for the years ended December 31, 2019, 2018 and 2017 were as follows:

Questions:
question: What was the value of the Eure-et-Loir interests as of December 31, 2019?
answer: $2.7 million
question: What was the balance as of January 1 in 2019?
answer: $1,004.8
scale: million
question: What was the Net income (loss) attributable to noncontrolling interests in 2017?
answer: (33.4)
scale: million
question: What was the change in balance as of January 1 between 2017 and 2018?
answer: 34.9
derivation: $1,126.2-$1,091.3
scale: million
question: What was the change in Adjustment to noncontrolling interest redemption value between 2018 and 2019?
answer: -122.5
derivation: -35.8-86.7
scale: million
question: What was the percentage change in balance as of December 31 between 2018 and 2019?
answer: 9.13
derivation: ($1,096.5-$1,004.8)/$1,004.8
scale: percent
Period
Total number of Shares purchased
Average price paid per share
Total number of shares purchased as part of publicly announced plans or programs
Maximum number (or approximate dollar value) of shares that may yet be purchased under the plans or programs
October 1 to October 31
3,646,581 (i)
97.28 (ii)
—
—
November 1 to November 30
1,096,773 (iii)
— (ii)
—
—
December 1 to December 31
—
—
—
—
Total
4,743,354
97.28 (ii)
—
—

text: Issuer Purchases of Equity Securities
text: (i) Includes 3,416 shares that have been withheld by the Company to satisfy its tax withholding and remittance obligations in connection with the vesting of restricted stock awards. In addition, the Company exercised a pro-rata portion of the 2022 convertible note hedges (described in Note 12, Indebtedness, of the Notes to the Consolidated Financial Statements) to offset the shares of the Company’s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 3,643,165 shares of the Company’s Class A common stock from the counterparties in October of 2018.
text: (ii) Excludes the shares received through the exercise of the note hedges.
text: (iii) The Company exercised a pro-rata portion of the 2022 convertible note hedges to offset the shares of the Company’s Class A common stock issued to settle the conversion of certain 2022 Notes. The note hedges were net share settled and the Company received 1,096,773 shares of the Company’s Class A common stock from the counterparties in November of 2018.

Questions:
question: What are the months provided in the period column?
answer: October
November
December
question: What is the Total number of Shares purchased across the periods?
answer: 4,743,354
question: How many shares did the company receive from Company’s Class A common stock from the counterparties in November of 2018?
answer: 1,096,773
question: What is the percentage amount of the number of shares purchased in October?
answer: 76.88
derivation: 3,646,581 / 4,743,354 
scale: percent
question: What is the average total number of shares purchased?
answer: 1581118
derivation: (3,646,581 + 1,096,773) / 3 
question: Which period has the largest number of shares purchased?  
answer: October 1 to October 31
derivation: From COL3 look for the largest number and find the corresponding period in COL2
CONSOLIDATED
JUN 2019 $’000
JUN 2018 $’000
Revenue
426
1,208
Expenses
(1,035)
(989)
Operating income
(609)
219
Interest revenue
5
9
Impairment of other intangible assets
(603)
(16,902)
Profit/(loss) before tax from discontinued operations
(1,207)
(16,674)
Tax benefit/(expense) related to current pre-tax loss
(1,150)
(55)
Post-tax profit/(loss) of  discontinued operations
(2,357)
(16,729)

text: 6.3 Changes in group structure
text: Discontinued operations
text: On 21 December 2018, the Group executed a share sale agreement to sell Infochoice Pty Ltd, a wholly owned subsidiary.
text: At 30 June 2019, Infochoice Pty Ltd was classified as a discontinued operation. The business of Infochoice Pty Ltd represented the Group’s financial services and products comparison operating segment. With Infochoice Pty Ltd being classified as a discontinued operation, its operating results are no longer presented in the segment note. The sale of Infochoice Pty Ltd was completed on 18 February 2019. The results of Infochoice Pty Ltd for the period are presented below:

Questions:
question: When was  Infochoice Pty Ltd classified as a discontinued operation?
answer: 30 June 2019
question: What did the business of Infochoice Pty Ltd represent?
answer: the Group’s financial services and products comparison operating segment
question: What is the Post-tax loss of  discontinued operations in 2019?
answer: 2,357
scale: thousand
question: What is the percentage change in the revenue from 2018 to 2019?
answer: -64.74
derivation: (426-1,208)/1,208
scale: percent
question: What is the percentage change in the interest revenue from 2018 to 2019?
answer: -44.44
derivation: (5-9)/9
scale: percent
question: In which year is there a higher revenue?
answer: 2018
derivation: Find the year with the higher revenue
As of
December 31, 2019
December 31, 2018
Deferred rent liability
$—
$506.7
Unearned revenue
525.9
504.6
Other miscellaneous liabilities
411.1
253.8
Other non-current liabilities
$937.0
$1,265.1

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
text: 10. OTHER NON-CURRENT LIABILITIES
text: Other non-current liabilities consisted of the following:
text: The reduction in Deferred rent liability is a result of the Company’s adoption of the new lease accounting standard.

Questions:
question: Why was there a reduction in the company's deferred rent liability?
answer: the Company’s adoption of the new lease accounting standard.
question: What was the deferred rent liability in 2018?
answer: $506.7
scale: million
question: What was the Unearned revenue in 2019?
answer: 525.9
scale: million
question: What was the change in unearned revenue between 2018 and 2019?
answer: 21.3
derivation: 525.9-504.6
scale: million
question: How many of the non-current liabilities components in 2018 were above $500 million?
answer: 2
derivation: Deferred rent liability##Unearned revenue
scale: million
question: What was the percentage change between other non-current liabilities between 2018 and 2019?
answer: -25.93
derivation: ($937.0-$1,265.1)/$1,265.1
scale: percent