next-tat/TAT-QA huggingface dataset:
For the Fiscal Year ended January 31, 2019
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
Net revenue (1)
Subscription
$1,802.3
$(16.6)
$1,785.7
Maintenance
635.1
5.7
640.8
Other
132.4
(11.3)
121.1
Cost of revenue (1)
Cost of subscription and maintenance revenue
216.0
(0.1)
215.9
Cost of other revenue
54.4
1.1
55.5
Operating expenses (1):
Marketing and sales
1,183.9
(17.9)
1,166.0
Provision for income taxes
(38.1)
(4.8)
(42.9)
Net loss (2)
$(80.8)
$(10.1)
$(90.9)
Basic net loss per share
$(0.37)
$(0.05)
$(0.42)
Diluted net loss per share
$(0.37)
$(0.05)
$(0.42)

text: Quantitative effect of ASC Topics 606 and 340-40 adoption
text: (1) While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above.
text: (2) The impact on the Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Consolidated Statements of Operations, specifically on the line item "Net loss."

Questions:
question: What have been affected as a result of the net effect of the adjustments?
answer: gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above
question: What was the adjusted cost of subscription and maintenance revenue for fiscal year 2019?
answer: 215.9
question: What were the reported marketing and sales expenses?
answer: 1,183.9
question: What was the adjustment amount as a % of subscription net revenue?
answer: 0.92
derivation: (16.6/1,802.3)
scale: percent
question: What is other reported revenue as a % of total reported net revenue?
answer: 5.15
derivation: (132.4/(1,802.3+635.1+132.4))
scale: percent
question: How much is total cost of revenue as reported?
answer: 270.4
derivation: 216+54.4 
scale: million
Years Ended December 31,
2019
2018
2017
Balance at the beginning of the period
$2,720
$1,342
$8,531
Current period tax position increases
—
2,950
—
Decreases from settlements with tax authorities
—
(191)
(10,865)
Decreases due to lapse in applicable statute of limitations
—
(1,310)
(466)
Foreign currency translation increases (decreases)
(9)
(71)
4,142
Balance at the end of the period
$2,711
$2,720
$1,342

text: During the year ended December 31, 2019, the Company completed a reorganization of certain of its foreign subsidiaries that resulted in the derecognition of the related deferred tax assets for net operating losses which were subject to a valuation allowance. As a result, the Company reduced both its net operating loss deferred tax assets and valuation allowance by approximately $19.7 million.
text: The Company accrued $2.7 million as of both December 31, 2019 and 2018, excluding penalties and interest, for the liability for unrecognized tax benefits, which was included in “Long-term income tax liabilities” in the accompanying Consolidated Balance Sheets. Had the Company recognized these tax benefits, approximately $2.7 million, along with the related interest and penalties, would have favorably impacted the effective tax rate in both 2019 and 2018. The Company does not anticipate that any of the unrecognized tax benefits will be recognized in the next twelve months.
text: The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company had $1.1 million and $0.6 million accrued for interest and penalties as of December 31, 2019 and 2018, respectively. Of the accrued interest and penalties at December 31, 2019 and 2018, $0.6 million and $0.4 million, respectively, relate to statutory penalties. The amount of interest and penalties, net, included in the provision for income taxes in the accompanying Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017 was $0.4 million, $0.7 million and $(9.5) million, respectively.
text: The tabular reconciliation of the amounts of unrecognized net tax benefits is presented below (in thousands):

Questions:
question: What was the Balance at the end of the period in 2019?
answer: $2,711
scale: thousand
question: What was the Balance at the beginning of the period in 2018?
answer: $1,342
scale: thousand
question: For which years were the tabular reconciliation of the amounts of unrecognized net tax benefits calculated?
answer: 2019
2018
2017
question: In which year was the Balance at the end of the period the largest?
answer: 2018
derivation: 2,720>2,711>1,342
question: What was the change in the Balance at the end of the period in 2019 from 2018?
answer: -9
derivation: 2,711-2,720
scale: thousand
question: What was the percentage change in the Balance at the end of the period in 2019 from 2018?
answer: -0.33
derivation: (2,711-2,720)/2,720
scale: percent
Amortized Cost
Fair Value
Within 1 year
$6,322
$6,324
After 1 year through 5 years
12,191
12,218
After 5 years through 10 years
1,643
1,687
After 10 years
9
10
Mortgage-backed securities with no single maturity
1,425
1,421
Total
$21,590
$21,660

text: The following table summarizes the maturities of our available-for-sale debt investments as of July 27, 2019 (in millions):
text: Actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations.

Questions:
question: Why would actual maturities differ from the contractual maturities?
answer: borrowers may have the right to call or prepay certain obligations.
question: What was the amortized cost for available-for-sale debt investments  within 1 year?
answer: 6,322
scale: million
question: What was the fair value of debt investments that had maturities after 1 year through 5 years?
answer: 12,218
scale: million
question: What was the fair value of debt investments that had maturities within 1 year as a percentage of the total?
answer: 29.2
derivation: 6,324/21,660
scale: percent
question: What was the difference between the amortized cost of debt investments that were within 1 year and after 1 year through 5 years?
answer: 5869
derivation: 12,191-6,322
scale: million
question: What was the difference between the total amortized cost and total fair value?
answer: 70
derivation: 21,660-21,590
scale: million
2019
2018
$’000
$’000
Dividends paid during the year (net of dividend re-investment)
4 cent per share final dividend paid 27 September 2018 – fully franked1
7,319
3 cent per share final dividend paid 30 September 2017 – fully franked
5,175
3 cent per share interim dividend paid 29 March 2019 – fully franked
5,318
3 cent per share interim dividend paid 29 March 2018 – fully franked
5,217
12,637
10,392
Proposed dividend not recognised at the end of the year
5,922
7,865
Dividends franking account
30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years
1,586
3,125

text: 20. DIVIDENDS
text: A regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019.
text: 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.
text: The above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years.

Questions:
question: What was the 2019 percentage change of dividends paid between 2018 and 2019 financial years?
answer: 21.6
derivation: (12,637 - 10,392) / 10,392 
scale: percent
question: How many proposed dividends were not recognised at the end of both years?
answer: 13787
derivation: 5,922 + 7,865 
scale: thousand
question: How much was the regular dividend per share?
answer: 3 cents per share
question: How much was the partially franked dividendper share?
answer: This final dividend of 3 cents per share, partially franked to 2.6 cents per share
question: What was the final dividend of 4 cents per share comprised of?
answer: 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share.
question: What was the percentage change in franking credits between 2018 and 2019?
answer: -49.25
derivation: (1,586 - 3,125) / 3,125 
scale: percent
Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency (3)
Foreign exchange impact (3)
(in thousands of dollars, except percentages)
$
$
%
%
$
Canadian broadband services
172,120
166,181
3.6
3.6
(73)
American broadband services
115,523
109,937
5.1
4.1
1,057
Inter-segment eliminations and other
(12,033)
(12,707)
(5.3)
(5.3)
2
275,610
263,411
4.6
4.3
986

text: ADJUSTED EBITDA
text: (1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
text: (2) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
text: (3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
text: Fiscal 2019 fourth-quarter adjusted EBITDA increased by 4.6% (4.3% in constant currency) as a result of: • an increase in the American broadband services segment mainly as a result of strong organic growth combined with the impact of the FiberLight acquisition; and • an increase in the Canadian broadband services segment resulting mainly from a decline in operating expenses.

Questions:
question: What was the exchange rate in 2019?
answer: 1.3222 USD/CDN.
question: What was the exchange rate in 2018?
answer: 1.3100 USD/CDN.
question: What was the increase in EBITDA in fourth-quarter 2019?
answer: 4.6%
question: What is the increase / (decrease) in the Canadian broadband services from 2018 to 2019?
answer: 5939
derivation: 172,120 - 166,181
scale: thousand
question: What was the average Canadian broadband services?
answer: 169150.5
derivation: (172,120 + 166,181) / 2
scale: thousand
question: What was the average American broadband services from 2018 to 2019?
answer: 112730
derivation: (115,523 + 109,937) / 2
scale: thousand
Fiscal year
% Change
(in millions of €)
2019
2018
Actual
Comp.
Europe, C. I. S., Africa, Middle East
44,360
42,782
4%
4%
therein: Germany
12,282
11,729
5%
4 %
Americas
23,796
22,115
8%
3%
therein: U. S.
17,993
16,012
12%
6%
Asia, Australia
18,693
18,147
3%
2%
therein: China
8,405
8,102
4%
3%
Siemens
86,849
83,044
5 %
3 %
therein: emerging markets1
27,607
28,272
(2) %
(2) %

text: 1 As defined by the International Monetary Fund.
text: Revenue related to external customers went up moderately yearover- year on growth in nearly all industrial businesses. SGRE and Siemens Healthineers posted the highest growth rates, while revenue at Gas and Power declined moderately in a difficult market environment. The revenue decline in emerging markets was due mainly to lower revenue in Egypt, where in fiscal 2018 Gas and Power recorded sharply higher revenue from large orders.
text: Revenue in Europe, C. I. S., Africa, Middle East increased moderately on growth in a majority of industrial businesses, driven by substantial growth at SGRE. Gas and Power posted a clear decline in a difficult market environment. In Germany, revenue was up moderately with significant growth in Mobility and Gas and Power, partly offset by a decline in SGRE.
text: In the Americas, revenue came in clearly higher year-over-year, benefiting from positive currency translation effects. Siemens Healthineers, Smart Infrastructure and Gas and Power recorded the largest increases, while SGRE posted clearly lower revenue in the region. In the U. S., all industrial businesses posted higher revenues year-over-year, with SGRE and Smart Infrastructure recording the strongest growth rates.
text: Revenue in Asia, Australia rose moderately year-over-year on growth in the majority of industrial businesses, led by Siemens Healthineers and Digital Industries. Gas and Power and SGRE posted lower revenue year-over-year. In China, revenue was also
up in the majority of industrial businesses, led by Siemens Healthineers. In contrast, SGRE posted substantially lower revenue year-over-year in that country.

Questions:
question: What caused the Revenue related to external customers to go up?
answer: Revenue related to external customers went up moderately yearover- year on growth in nearly all industrial businesses
question: What caused the increase in the Revenue in Europe, C. I. S., Africa, Middle East?
answer: Revenue in Europe, C. I. S., Africa, Middle East increased moderately on growth in a majority of industrial businesses, driven by substantial growth at SGRE
question: What caused the increase in revenue in Americas?
answer: In the Americas, revenue came in clearly higher year-over-year, benefiting from positive currency translation effects
question: What was the average orders in the Americas region in 2019 and 2018?
answer: 22955.5
derivation: (23,796 + 22,115) / 2
scale: million
question: What is the increase / (decrease) in the orders for Asia and Australia from 2018 to 2019?
answer: 546
derivation: 18,693 - 18,147
scale: million
question: What is the percentage increase in the orders for Siemens from 2019 to 2018?
answer: 4.58
derivation: 86,849 / 83,044 - 1
scale: percent
(In millions)
Year Ended June 30,
2019
2018
2017
Server products and cloud services
$ 32,622
$ 26,129
$ 21,649
Office products and cloud services
31,769
28,316
25,573
Windows
20,395
19,518
18,593
Gaming
11,386
10,353
9,051
Search advertising
7,628
7,012
6,219
LinkedIn
6,754
5,259
2,271
Enterprise Services
6,124
5,846
5,542
Devices
6,095
5,134
5,062
Other
3,070
2,793
2,611
Total
$  125,843
$  110,360
$   96,571

text: Revenue from external customers, classified by significant product and service offerings, was as follows:
text: Our commercial cloud revenue, which includes Office 365 Commercial, Azure, the commercial portion of LinkedIn, Dynamics 365, and other commercial cloud properties, was $38.1 billion, $26.6 billion and $16.2 billion in fiscal years 2019, 2018, and 2017, respectively. These amounts are primarily included in Office products and cloud services, Server products and cloud services, and LinkedIn in the table above.

Questions:
question: What does the company's commercial cloud revenue contain?
answer: Office 365 Commercial, Azure, the commercial portion of LinkedIn, Dynamics 365, and other commercial cloud properties
question: How much revenue did the commercial cloud area generate in 2017?
answer: $16.2 billion
question: How much revenue came from LinkedIn in 2019?
answer: 6,754
scale: million
question: How many revenue items are there?
answer: 9
derivation: Server products and cloud services## Office products and cloud services## Windows## Gaming## Search advertising## LinkedIn## Enterprise Services## Devices## Other
question: How much of the total revenue in 2019 did not come from commercial cloud revenue?
answer: 87743
derivation: 125,843 million - 38.1 billion 
scale: million
question: Which were the bottom 2 revenue items for 2017?
answer: LinkedIn
Other
(In thousands)
2019
2018
2017
Total revenues
$ 349,640
$ 346,251
$ 350,611
Income from operations
100,182
100,571
104,973
Net income before taxes
99,146
99,408
103,497
Net income
99,146
99,408
103,497
Current assets
$ 80,655
$ 75,040
$ 78,782
Non-current assets
156,672
103,996
95,959
Current liabilities
33,292
24,719
22,472
Non-current liabilities
92,477
51,840
51,463
Partnership equity
111,558
102,478
100,806

text: Equity Method We own 20.51%of GTE Mobilnet of Texas RSA #17 Limited Partnership (“RSA #17”), 16.67% of Pennsylvania RSA 6(I) Limited Partnership (“RSA 6(I)”) and 23.67% of Pennsylvania RSA 6(II) Limited Partnership (“RSA 6(II)”). RSA #17 provides cellular service to a limited rural area in Texas.
text: RSA 6(I) and RSA 6(II) provide cellular service in and around our Pennsylvania service territory. Because we have significant influence over the operating and financial policies of these three entities, we account for the investments using the equity method. In connection with the adoption of ASC 606 by our equity method partnerships, the value of our combined partnership interests increased $1.8 million, which is reflected in the cumulative effect adjustment to retained earnings during the year ended December 31, 2018.
text: In 2019, 2018 and 2017, we received cash distributions from these partnerships totaling $19.0 million, $21.8 million and $17.2 million, respectively. The carrying value of the investments exceeds the underlying equity in net assets of the partnerships by $32.8 million as of December 31, 2019 and 2018.
text: The combined results of operations and financial position of our three equity investments in the cellular limited partnerships are summarized below:

Questions:
question: What is the company's ownership of GTE Mobilnet of Texas RSA#17?
answer: 20.51%
question: What was the cash distribution received in 2019 from partnerships?
answer: $19.0 million
question: What is the Total revenues for 2019?
answer: $ 349,640
scale: thousand
question: What was the increase / (decrease) in the total revenues from 2018 to 2019?
answer: 3389
derivation: 349,640 - 346,251
scale: thousand
question: What was the average income from operations for 2017-2019?
answer: 101908.67
derivation: (100,182 + 100,571 + 104,973) / 3
scale: thousand
question: What was the percentage increase / (decrease) in the net income from 2018 to 2019?
answer: -0.26
derivation: 99,146 / 99,408 - 1
scale: percent
As at December 31, 2018
FVTPL
Amortised cost
Total
Fair Value
Fair Value hierarchy
Cash and cash equivalents
$ -
$768,433
$768,433
$768,433
Level 1
Trade and other receivables
-
45,631
45,631
45,631
(3)
Other current financial assets (1)
18,632
147
18,779
18,779
Level 1, Level 2
Other long-term financial assets (1)
33,796
21,959
55,755
55,755
Level 1, Level 2
Trade and other payables
-
(30,659)
(30,659)
(30,659)
(3)
Other current financial liabilities
(6)
(26,380)
(26,386)
(29,131)
Level 2
Other long-term financial liabilities
(5,627)
(48,894)
(54,521)
(54,733)
Level 2
Indebtedness (2)
-
(3,853,883)
(3,853,883)
(3,709,695)
Level 2
$46,795
$(3,123,646)
$(3,076,851)
$(2,935,620)

text: 28. FINANCIAL INSTRUMENTS (cont.)
text: (1) Other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy. All other balances were calculated using level 1 of the fair value hierarchy. (1) Other current and long-term financial assets classified as fair value through profit or loss were calculated using level 2 of the fair value hierarchy. All other balances were calculated using level 1 of the fair value hierarchy.
text: (2) Indebtedness excludes deferred financing costs and prepayment options (December 31, 2018 – deferred financing costs, interest rate floor, prepayment option and net gain on repricing/repayment). (2) Indebtedness excludes deferred financing costs and prepayment options (December 31, 2018 – deferred financing costs, interest rate floor, prepayment option and net gain on repricing/repayment).
text: (3) Trade and other receivables and trade and other payables approximate fair value due to the short-term maturity of these instruments.

Questions:
question: What are the respective fair value hierarchies of cash and cash equivalents as well as other current financial liabilities?
answer: Level 1
Level 2
question: What are the financial instruments classified under Level 1 under the fair value hierarchy?
answer: Cash and cash equivalents
Other current financial assets
Other long-term financial assets
question: What are the financial instruments that do not have a fair value hierarchy classification?
answer: Trade and other receivables
Trade and other payables
question: What is the total fair value of financial instruments without a fair value hierarchy?
answer: 14972
derivation: 45,631 + (-30,659) 
scale: thousand
question: What is the value of the the company's cash and cash equivalents as a percentage of its total financial instruments?
answer: -24.97
derivation: 768,433/(-3,076,851) 
scale: percent
question: What is the difference between the FVTPL of the other current and long-term financial assets?
answer: 15164
derivation: 33,796 - 18,632 
scale: thousand
2019
2018
2017
S$ Mil
S$ Mil
S$ Mil
Statement of comprehensive income
Revenue
250.1
353.9
144.1
Profit after tax
451.7
488.2
166.1
Other comprehensive (loss)/ income
(0.9)
10.9
(1.6)
Total comprehensive income
450.8
499.1
164.5
Statement of financial position
Current assets
743.1
720.0
701.9
Non-current assets
1,532.5
1,554.3
1,629.3
Current liabilities
(305.1)
(444.4)
(483.6)
Non-current liabilities
(205.5)
(313.4)
(395.3)
Net assets
1,765.0
1,516.5
1,452.3
Less: Non-controlling interests
(304.6)
(342.2)
(411.6)
Net assets attributable to equity holders
1,460.4
1,174.3
1,040.7
Proportion of the Group’s ownership
21.0%
21.0%
21.0%
Group’s share of net assets
306.7
246.6
218.5
Goodwill and other identifiable intangible assets
1,441.7
1,417.6
1,371.7
Others (1)
(46.8)
(23.0)
(8.4)
Carrying amount of the investment
1,701.6
1,641.2
1,581.8
Other items
Group’s share of market value
1,653.2
1,639.6
1,525.0
Dividends received during the year
78.5
77.8
-

text: 23. Associates (Cont'd)
text: The summarised financial information of the Group’s significant associate namely Intouch Holdings Public Company Limited (“Intouch”), based on its financial statements and a reconciliation with the carrying amount of the investment in the consolidated financial statements was as follows –
text: Note: (1) Others include adjustments to align the respective local accounting standards to SFRS(I).

Questions:
question: Which associate's information does this note contain?
answer: Intouch Holdings Public Company Limited
question: What information does the line item 'Others' relate to?
answer: adjustments to align the respective local accounting standards to SFRS(I)
question: What other information is provided other than financial information from the statement of comprehensive income and statement of financial position?
answer: Group’s share of market value
Dividends received during the year
question: What is the % change in carrying amount from 2017 to 2019?
answer: 7.57
derivation:  (1,701.6 - 1,581.8) / 1,581.8
scale: percent
question: In which year was the total comprehensive income the highest?
answer: 2018
derivation: 499.1 > 450.8 > 164.5
question: How many different categories of items are there in the statement of financial position?
answer: 4
derivation: Current assets##Non-current assets##Current Liabilities##Non-current liabilities