next-tat/TAT-QA huggingface dataset:
2019
2018
$000
$000
Short-term employee benefits
3,540.9
3,842.1
Share-based payment
1,982.7
664.6
5,523.6
4,506.7

text: Remuneration of key management personnel
text: The remuneration of the Directors, who are the key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24 ‘Related Party Disclosures’:
text: No Director received compensation for loss of office (2018 nil).
text: There were gains of $2,010,731 (2018 $852,742) on the exercise of options by key management personnel in 2019.
text: For further details refer to the Report on Directors’ remuneration on pages 77 to 101.

Questions:
question: What were the gains on the exercise of options by key management personnel in 2019?
answer: $2,010,731
question: What is the share-based payment for 2019?
answer: 1,982.7
scale: thousand
question: What are the categories specified in IAS 24 ‘Related Party Disclosures’ in the table?
answer: Short-term employee benefits
Share-based payment
question: In which year was the amount of short-term employee benefits larger?
answer: 2018
derivation: 3,842.1>3,540.9
question: What was the change in the total remuneration of key management personnel?
answer: 1016.9
derivation: 5,523.6-4,506.7
scale: thousand
question: What was the percentage change in the total remuneration of key management personnel?
answer: 22.56
derivation: (5,523.6-4,506.7)/4,506.7
scale: percent
December 31,
2019
2018
Accrued purchases
$4,328
$1,679
Accrued legal and professional fees
3,860
3,380
Accrued customer-acquisition advertising costs (Note 1)
3,745
2,831
Deferred Symphony acquisition purchase price (Note 4)
3,517
3,394
Accrued roadside assistance claim costs
1,709
1,330
Accrued telephone charges
1,605
2,000
Financial derivatives (Note 12)
251
2,859
Accrued restructuring (Note 5)
56
976
Accrued rent (Note 3)
—
3,283
Other
10,259
9,503
$29,330
$31,235

text: Note 17. Other Accrued Expenses and Current Liabilities
text: Other accrued expenses and current liabilities consisted of the following (in thousands):

Questions:
question: What was the amount of Accrued purchases in 2019?
answer: $4,328
scale: thousand
question: What was the amount of Accrued legal and professional fees  in 2018?
answer: 3,380
scale: thousand
question: In which years were the Other accrued expenses and current liabilities calculated?
answer: 2019
2018
question: In which year were Accrued roadside assistance claim costs larger?
answer: 2019
derivation: 1,709>1,330
question: What was the change in Accrued roadside assistance claim costs in 2019 from 2018?
answer: 379
derivation: 1,709-1,330
scale: thousand
question: What was the percentage change in Accrued roadside assistance claim costs in 2019 from 2018?
answer: 28.5
derivation: (1,709-1,330)/1,330
scale: percent
2019
2018
2017
At 31 March
£m
£m
£m
Current
Trade payables
4,141
3,991
4,205
Other taxation and social security
564
704
704
Other payables
387
456
672
Accrued expenses
630
492
382
Deferred income a
68
1,525
1,474
5,790
7,168
7,437

text: 18. Trade and other payables  Significant accounting policies that apply to trade and other payables We initially recognise trade and other payables at fair value, which is usually the original invoiced amount. We subsequently carry them at amortised cost using the effective interest method.
text: a Deferred income recognised in prior periods has substantially been reclassified to contract liabilities on adoption of IFRS 15, see notes 1 and 2. The remaining balance includes £51m (2017/18: £132m, 2016/17: £71m) current and £586m (2017/18: £404m, 2016/17: £375m) non-current liabilities relating to the Broadband Delivery UK programme, for which grants received by the group may be subject to re-investment or repayment depending on the level of take-up.
text: b Other payables relate to operating lease liabilities and deferred gains on a 2001 sale and finance leaseback transaction.

Questions:
question: What was the impact on deferred income on on adoption of IFRS 15?
answer: Deferred income recognised in prior periods has substantially been reclassified to contract liabilities on adoption of IFRS 15
question: What was the remaining balance current liabilities relating to the Broadband Delivery UK programme?
answer: The remaining balance includes £51m (2017/18: £132m, 2016/17: £71m) current
question: What is the Other payables for 2019?
answer: 387
scale: million
question: What is the change in Current: Trade payables from 2018 to 2019?
answer: 150
derivation: 4,141-3,991
scale: million
question: What is the change in Current: Other taxation and social security from 2019 to 2018?
answer: -140
derivation: 564-704
scale: million
question: What is the change in Current: Other payables from 2019 to 2018?
answer: -69
derivation: 387-456
scale: million
Year-ended 31 March 2019
Year-ended 31 March 2018
$M
$M
Short-term employee benefits
6.6
9.1
Post-employment benefits
0.1
0.1
Share-based payments - equity-settled
10.4
17.7
Total
17.1
26.9

text: Compensation of Key Management Personnel (Including Directors)
text: Short-term employee benefits comprise fees, salaries, benefits and bonuses earned during the year as well as nonmonetary benefits.
text: Post-employment benefits comprise the cost of providing defined contribution pensions to senior management in respect of the current period.
text: Share-based payments comprise the cost of senior management’s participation in share-based payment plans for the period as measured by the fair value of awards in accordance with IFRS2.

Questions:
question: What do short-term employee benefits comprise?
answer: fees, salaries, benefits and bonuses earned during the year as well as nonmonetary benefits.
question: What do post-employment benefits comprise?
answer: the cost of providing defined contribution pensions to senior management in respect of the current period.
question: What are the components making up the total Compensation of Key Management Personnel in the table?
answer: Short-term employee benefits
Post-employment benefits
Share-based payments - equity-settled
question: In which year was the Total compensation of key management personnel larger?
answer: 2018
derivation: 26.9>17.1
question: What was the change in the Total compensation of key management personnel  in 2019 from 2018?
answer: -9.8
derivation: 17.1-26.9
scale: million
question: What was the percentage change in the Total compensation of key management personnel  in 2019 from 2018?
answer: -36.43
derivation: (17.1-26.9)/26.9
scale: percent
2019
2018
Prepaid expenses
$137,927
$90,981
Prepaid income taxes .
47,811
59,319
Indirect tax receivables .
29,908
26,327
Restricted cash
13,697
19,671
Notes receivable (1)
23,873
5,196
Derivative instruments (2) .
1,199
2,364
Other current assets
22,040
39,203
Prepaid expenses and other current assets
$276,455
$243,061

text: Prepaid expenses and other current assets
text: Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands):
text: (1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (“CEC”). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within “Prepaid expenses and other current assets.” As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within “Notes receivable, affiliate.”
text: (2) See Note 9. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.

Questions:
question: What is the interest rate of the term loan?
answer: Our term loan bears interest at 16% per annum
question: What amendment was made to the convertible loan agreement in 2018?
answer: waive the conversion features on our convertible loan
question: Why is CEC no longer qualified to be accounted under the equity method in 2019?
answer: CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers
question: How much was the increase in prepaid expenses from 2018 to 2019?
answer: 46946
derivation: 137,927-90,981 
scale: thousand
question: What is the difference between notes receivables from 2018 to 2019?
answer: 18677
derivation: 23,873 - 5,196 
scale: thousand
question: What is the percentage increase in total prepaid expenses and other current assets from 2018 to 2019?
answer: 13.74
derivation: (276,455- 243,061)/243,061 
scale: percent
For the Year Ended December 31, 2019
For the Year Ended December 31, 2018
For the Year Ended December 31, 2017
Interest expense
$125,496
$129,941
$115,099
Amortization and write-off of deferred financing costs
7,746
7,866
6,391
Other
237
109
121
Interest expense and finance cost
$133,479
$137,916
$121,611

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 18: INTEREST EXPENSE AND FINANCE COST
text: Interest expense and finance cost consisted of the following:

Questions:
question: Which years does the table provide information for the company's Interest expense and finance cost?
answer: 2019
2018
2017
question: What was the Amortization and write-off of deferred financing costs in 2019?
answer: 7,746
scale: thousand
question: What was the Interest expense and finance cost in 2017?
answer: 121,611
scale: thousand
question: How many years did Other expense and cost exceed $100 thousand?
answer: 3
derivation: 2019##2018##2017
question: What was the change in Interest expense between 2017 and 2018?
answer: 14842
derivation: 129,941-115,099
scale: thousand
question: What was the percentage change in the Interest expense and finance cost between 2018 and 2019?
answer: -3.22
derivation: (133,479-137,916)/137,916
scale: percent
Fiscal Year Ended January 31,
2019
2018
2017
Numerator:
Net loss
$(80.8)
$(566.9)
$(582.1)
Denominator:
Denominator for basic net loss per share—weighted average shares
218.9
219.5
222.7
Effect of dilutive securities (1)
—
—
—
Denominator for dilutive net loss per share
218.9
219.5
222.7
Basic net loss per share
$(0.37)
$(2.58)
$(2.61)
Diluted net loss per share
$(0.37)
$(2.58)
$(2.61)

text: 13. Net Loss Per Share
text: Basic net loss per share is computed using the weighted average number of shares of common stock outstanding for the period, excluding stock options and restricted stock units. Diluted net loss per share is based upon the weighted average number of shares of common stock outstanding for the period and potentially dilutive common shares, including the effect of stock options and restricted stock units under the treasury stock method. The following table sets forth the computation of the numerators and denominators used in the basic and diluted net loss per share amounts:
text: (1) The effect of dilutive securities of 3.1 million, 4.5 million, and 4.6 million shares for the fiscal years ended January 31, 2019, 2018, and 2017, respectively, have been excluded from the calculation of diluted net loss per share as those shares would have been anti-dilutive due to the net loss incurred during those fiscal years.
text: The computation of diluted net loss per share does not include shares that are anti-dilutive under the treasury stock method because their exercise prices are higher than the average market value of Autodesk’s stock during the fiscal year. The effect of 0.5 million, 0.5 million, and 0.1 million potentially anti-dilutive shares were excluded from the computation of net loss per share for the fiscal years ended January 31, 2019, 2018, and 2017, respectively.

Questions:
question: How is basic net loss per share calculated?
answer: Basic net loss per share is computed using the weighted average number of shares of common stock outstanding for the period, excluding stock options and restricted stock units.
question: Why does the computation of diluted net loss per share does not include shares that are anti-dilutive under the treasury stock method?
answer: The computation of diluted net loss per share does not include shares that are anti-dilutive under the treasury stock method
question: What is the basic net loss per share in 2017?
answer: $(2.61)
question: What is the change in the basic net loss per share from 2018 to 2019?
answer: 2.21
derivation: 2.58-0.37
question: What is the change in the numerator net loss from 2018 to 2019?
answer: 486.1
derivation: 566.9-80.8
scale: million
question: How much was the average basic net loss per share from 2017 to 2019?
answer: 1.85
derivation: (0.37+2.58+2.61)/3
(in millions of €)
2019
2018
Net income
5,648
6,120
Less: Other interest expenses / income, net 1
(529)
(482)
Plus: SFS Other interest expenses / income
763
721
Plus: Net interest expenses related to provisions for pensions and similar
obligations
148
164
Less: Interest adjustments
(discontinued operations)
–
–
Less: Taxes on interest adjustments
(tax rate (flat) 30%)
(115)
(121)
(I) Income before interest after tax
5,916
6,401
(II) Average capital employed
53,459
50,715
(I) / (II) ROCE
11.1 %
12.6 %

text: A.2.6 Calculation of return on capital employed
text: For purposes of calculating ROCE in interim periods, income before interest after tax is annualized. Average capital employed is determined using the average of the respective balances as of the quarterly reporting dates for the periods under review.
text: [1] Item Other interest expenses / income, net primarily consists of interest relating to corporate debt, and related hedging activities, as well as interest income on corporate assets.

Questions:
question: How is the Average capital employed is determined ?
answer: using the average of the respective balances as of the quarterly reporting dates for the periods under review.
question: What does Item Other interest expenses / income consist of?
answer: net primarily consists of interest relating to corporate debt, and related hedging activities, as well as interest income on corporate assets.
question: What is the income tax rate for 2019?
answer: 30%
question: What is the average net income for the 2 years?
answer: 5884
derivation: (5,648 + 6,120) / 2
scale: million
question: What is the increase / (decrease) in income tax from 2018 to 2019?
answer: -4.96
derivation: -115 / -121 - 1
scale: percent
question: What is the increase / (decrease) in Average capital employed from 2018 to 2019?
answer: 2744
derivation: 53,459 - 50,715
scale: million
FOR THE YEAR ENDED DECEMBER 31
NOTE
2019
2018
Trade payables and accruals
2,604
2,535
Compensation payable
589
589
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1)
26
135
135
Taxes payable
101
129
Derivative liabilities
26
49
27
Severance and other costs payable
35
63
Provisions
23
33
66
CRTC tangible benefits obligation
26
28
38
CRTC deferral account obligation
26
13
16
Other current liabilities
367
343
Total trade payables and other liabilities
3,954
3,941

text: Note 20 Trade payables and other liabilities
text: (1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.

Questions:
question: What does the table show?
answer: Trade payables and other liabilities
question: What is the Trade payables and accruals for 2019?
answer: 2,604
question: What are the years that the context makes reference to?
answer: 2018
2019
question: What is the total amount of taxes payable in 2018 and 2019?
answer: 230
derivation: 101+129
question: What is the change in the amount of provisions in 2019?
answer: -33
derivation: 33-66
question: What is the percentage change in the amount of CRTC tangible benefits obligation in 2019?
answer: -26.32
derivation: (28-38)/38
scale: percent
Year Ended December 31, 2018
First
Quarter
Second
Quarter
Third Quarter
Fourth
Quarter
Total
Total revenue
$85,326
$105,704
$113,912
$109,731
$414,673
Cost of revenue (exclusive of depreciation
and amortization)
36,130
33,765
35,374
55,170
160,439
Total costs and expenses
61,749
58,896
59,655
81,583
261,883
Operating profit
23,577
46,808
54,257
28,148
152,790
Total other income (expense), net
(4,973)
(4,398)
(5,170)
(4,735)
(19,276)
Income before income tax expense (benefit)
18,604
42,410
49,087
23,413
133,514
Net income
18,604
40,816
45,712
22,848
127,980
Less: Net income attributable to
noncontrolling interests
18,604
35,266
33,711
16,143
103,724
Net income attributable to GreenSky, Inc.
N/A
5,550
12,001
6,705
24,256
Earnings per share of Class A common stock:
Basic
N/A
$0.10
$0.21
$0.12
$0.43
Diluted(1)
N/A
$0.09
$0.20
$0.11
$0.41

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Note 18. Quarterly Consolidated Results of Operations Data (Unaudited)
text: The following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended December 31, 2019. GS Holdings is our predecessor for accounting purposes and, accordingly, amounts prior to the Reorganization Transactions and IPO represent the historical consolidated operations of GS Holdings and its subsidiaries. The amounts during the period from May 24, 2018 through December 31, 2018 represent those of consolidated GreenSky, Inc. and its subsidiaries. Basic and diluted earnings per share of Class A common stock is applicable only for the period from May 24, 2018 through December 31, 2018, which is the period following the Reorganization Transactions and IPO. Prior to the Reorganization Transactions and IPO, GreenSky, Inc. did not engage in any business or other activities except in connection with its formation and initial capitalization. See Note 1 for further information on our organization and see Note 2 for further information on our earnings per share.
text: (1) Year-to-date results may not agree to the sum of individual quarterly results due to rounding.

Questions:
question: What was the cost of revenue in the fourth quarter?
answer: 55,170
scale: thousand
question: What was the total costs and expenses?
answer: 261,883
scale: thousand
question: What was the net total other income (expense)?
answer: (19,276)
scale: thousand
question: How many quarters did basic earnings per share of Class A common stock exceed $0.20?
answer: 1
derivation: third quarter
question: What was the change in total costs and expenses between the second and third quarter?
answer: 759
derivation: 59,655-58,896
scale: thousand
question: What was the percentage change in the net income between the third and fourth quarter?
answer: -50.02
derivation: (22,848-45,712)/45,712
scale: percent
Fiscal Years Ended March 31,
2019
2018
2017
Beginning of fiscal year
$8,680
$7,390
$7,103
Additions from business combinations
—
1,270
—
Additions for tax positions of the current year
2,027
1,078
762
Additions for tax positions of prior years
519
—
—
Reductions for tax positions of prior years
(633)
(1,058)
(64)
Lapse in statute of limitations
(9)
—
(411)
Settlements
(2,923)
—
—
End of fiscal year
$7,661
$8,680
$7,390

text: At March 31, 2019, the Company had $7.7 million of unrecognized tax benefits. A reconciliation of gross unrecognized tax benefits (excluding interest and penalties) is as follows (amounts in thousands):
text: At March 31, 2019, $1.9 million of the $7.7 million of unrecognized income tax benefits would affect the Company’s effective income tax rate, if recognized. It is reasonably possible that the total unrecognized tax benefit could decrease by $1.0 million in fiscal year 2020 if the advanced pricing arrangement for one of the Company’s foreign subsidiaries is agreed to by the foreign tax authority and an ongoing audit in one of the Company’s foreign jurisdictions is settled.
text: The Company files income tax returns in the U.S. and multiple foreign jurisdictions, including various state and local jurisdictions. The U.S. Internal Revenue Service concluded its examinations of the Company’s U.S. federal tax returns for all tax years through 2003. Because of net operating losses, the Company’s U.S. federal returns for 2003 and later years will remain subject to examination until the losses are utilized. The Company is subject to income tax examinations in various foreign and U.S. state jurisdictions for the years 2014 and forward. The Company records potential interest and penalty expenses related to unrecognized income tax benefits within its global operations in income tax expense. The Company had $0.5 million and $0.9 million of accrued interest and penalties respectively at March 31, 2019 and 2018, which are included as a component of income tax expense. To the extent interest and penalties are not assessed with respect to uncertain tax positions, amounts accrued will be reduced and reflected as a reduction of the overall income tax provision.

Questions:
question: Which years does the table provide information for the gross unrecognized tax benefits for the company?
answer: 2019
2018
2017
question: What was the amount of gross unrecognized tax benefits at the beginning of fiscal year in 2019?
answer: 8,680
scale: thousand
question: What was the Lapse in statute of limitations in 2017?
answer: (411)
scale: thousand
question: What was the change in the Additions for tax positions of the current year between 2018 and 2019?
answer: 949
derivation: 2,027-1,078
scale: thousand
question: What was the change in the balance at the Beginning of fiscal year between 2017 and 2019?
answer: 1577
derivation: 8,680-7,103
scale: thousand
question: What was the percentage change in the end of fiscal year balance between 2017 and 2018?
answer: 17.46
derivation: (8,680-7,390)/7,390
scale: percent
December 31,
2019
2018
Recipes
$ 44
$ 44
Customer lists and other customer related intangibles
4,529
4,529
Customer relationships
985
985
Trade names
2,248
2,248
Formula
438
438
8,244
8,244
Accumulated amortization
(8,092 )
(7,900 )
Intangible assets, net
$ 152
$ 344

text: Finite-lived Intangible Assets
text: Other intangible assets, net consisted of the following:
text: The remaining $152 of intangible asset at December 31, 2019 is expected to be amortized in 2020.

Questions:
question: What is the value of the intangible asset at December 31, 2019 expected to be amortized in 2020?
answer: $152
question: What is the value of recipes in 2018 and 2019 respectively?
answer: $ 44
$ 44
question: What is the value of customer relationships in 2018 and 2019 respectively?
answer: 985
985
question: What is the change in the value of customer relationships between 2018 and 2019?
answer: 0
derivation: 985-985
question: What is the average value of trade names for both 2018 and 2019?
answer: 2248
derivation: (2,248+2,248)/2
question: Which year has a higher value of net intangible assets?
answer: 2018
derivation: Compare the net intangible assets value between the years