tokbokki/tatqa_dataset_filter huggingface dataset:
text: A.5 Net assets position
text: Our total assets at the end of fiscal 2019 were influenced by positive currency translation effects of € 4.0 billion (mainly goodwill), primarily involving the U. S. dollar.
text: The increase in other current financial assets was driven by higher loans receivable at SFS, which were mainly due to new business and reclassification of non-current loans receivable from other financial assets. While higher loans receivable and receivables from finance leases from new business at SFS contributed also to growth in other financial assets, a large extent of the overall increase resulted from increased fair values of derivative financial instruments.
text: Inventories increased in several industrial businesses, with the build-up most evident at SGRE, Mobility and Siemens Healthineers.
text: Assets classified as held for disposal increased mainly due to reclassification of two investments from investments accounted for using the equity method.
text: The increase in goodwill included the acquisition of Mendix.
text: Deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans.
text: The increase in other assets was driven mainly by higher net defined benefit assets from actuarial gains.

Table:
Sep 30,
(in millions of €)
2019
2018
% Change
Cash and cash equivalents
12,391
11,066
12 %
Trade and other receivables
18,894
18,455
2 %
Other current financial assets
10,669
9,427
13 %
Contract assets
10,309
8,912
16 %
Inventories
14,806
13,885
7 %
Current income tax assets
1,103
1,010
9 %
Other current assets
1,960
1,707
15 %
Assets classified as held for disposal
238
94
154 %
Total current assets
70,370
64,556
9 %
Goodwill
30,160
28,344
6 %
Other intangible assets
9,800
10,131
(3) %
Property, plant and equipment
12,183
11,381
7 %
Investments accounted for using the equity method
2,244
2,579
(13) %
Other financial assets
19,843
17,774
12 %
Deferred tax assets
3,174
2,341
36 %
Other assets
2,475
1,810
37 %
Total non-current assets
79,878
74,359
7 %
Total assets
150,248
138,915
8 %

Questions:
question: What was the average inventories in 2019 and 2018?
answer: 14345.5
derivation: (14,806 + 13,885) / 2
scale: million
question: What is the increase / (decrease) in other current assets from 2018 to 2019?
answer: 253
derivation: 1,960 - 1,707
scale: million
question: What is the increase / (decrease) in total assets from 2018 to 2019?
answer: 11333
derivation: 150,248 - 138,915
scale: million
text: Other Income/Expense
text: The following table details our other income/expenses for the years ended September 30, 2019 and 2018:
text: The decrease to other income (expenses) for the fiscal year ended September 30, 2019 as compared to the fiscal year ended September 30, 2018 was primarily driven by a decrease in Other income, net of $0.3 mil.

Table:
For the year ended
September 30, 2019
September 30, 2018
Increase (Decrease)
(Amounts in thousands)
Interest expense
$(99)
$(85)
$(14)
Interest income
323
20
303
Foreign exchange gain (loss)
157
263
(106)
Other income, net
3
297
(294)
Total other income (expense), net
$384
$495
$(111)

Questions:
question: What is the company's total net income in 2019?
answer: $384
scale: thousand
question: What is the company's percentage change in total other income between 2018 and 2019?
answer: -22.42
derivation: - $111/$495 * 1 
scale: percent
question: What is the company's net interest expense in 2018?
answer: -65
derivation: -$85 + 20 
scale: thousand
question: What percentage of the company's 2019 total other income is the foreign exchange gain?
answer: 40.89
derivation: 157/384 * 1 
scale: percent
text: Fiscal 2019 compared to fiscal 2018
text: The following table sets forth our Consolidated Statements of Operations data as a percentage of net revenues for the periods indicated:
text: Note: The percentages may not add due to rounding.

Table:
Fiscal Year
2019
2018
Net revenues
100%
100%
Cost of revenues
22
21
Gross profit
78
79
Operating expenses:
Sales and marketing
32
33
Research and development
19
20
General and administrative
9
12
Amortization of intangible assets
4
5
Restructuring, transition and other costs
5
8
Total operating expenses
70
78
Operating income
8
1
Interest expense
(4)
(5)
Gain on divestiture
—
14
Other expense, net
(1)
—
Income from continuing operations before income taxes
2
9
Income tax expense (benefit)
2
(14)
Income from continuing operations
—
23
Income from discontinued operations, net of income taxes
—
—
Net income
1%
24%

Questions:
question: What is the cost of revenue percentage for fiscal year 2019?
answer: 22
scale: percent
text: NOTE 21. REVENUE
text: Geographical information is summarized as follows:
text: For geographical reporting, the revenue is attributed to the geographical location in which the customer’s facilities are located.

Table:
Year ended December 31,
2018
2019
(EUR thousand)
Revenue
Revenue
United States
175,855
339,463
Europe
165,602
126,203
Asia
476,624
818,194
Total
818,081
1,283,860

Questions:
question: What are the regions presented in the table?
answer: United States
Europe
Asia
question: What was the percentage change in revenue from 2018 to 2019?
answer: 56.94
derivation:  (1,283,860 - 818,081 )/ 818,081
scale: percent
question: What are the regions ranked in descending order in terms of revenue for 2019?
answer: Asia
United States
Europe
derivation: Sort the values and corresponding regions in COL2 in COL4 row 4-6 in descending order by the values in COL4
question: Which region had the largest percentage change in revenue from 2018 to 2019?
answer: United States
derivation: United States:((339,463-175,855)/175,855=0.93)  Europe :((126,203-165,602)/165,602=-0.24)  Asia:( (818,194 -476,624)/476,624=0.72)
text: The components of our income tax provision for the years ended December 31, 2019, 2018 and 2017 are as follows (in thousands):
text: As a result of a loss in a foreign location, we have a net operating loss carry-forward (“NOL”) of approximately $0.3 million
available to offset future income. All $0.3 million of the NOL expires in 2025. We have established a valuation allowance for this
NOL because the ability to utilize it is not more likely than not.
text: We have tax credit carry-forwards of approximately $5.1 million available to offset future state tax. These tax credit carry-forwards
expire in 2020 to 2029. These credits represent a deferred tax asset of $4.0 million after consideration of the federal benefit of state tax
deductions. A valuation allowance of $1.8 million has been established for these credits because the ability to use them is not more
likely than not.
text: At December 31, 2019 we had approximately $58.2 million of undistributed earnings and profits. The undistributed earnings and
profits are considered previously taxed income and would not be subject to U.S. income taxes upon repatriation of those earnings, in
the form of dividends. The undistributed earnings and profits are considered to be permanently reinvested, accordingly no provision
for local withholdings taxes have been provided, however, upon repatriation of those earnings, in the form of dividends, we could be
subject to additional local withholding taxes.

Table:
Year Ended December 31,   
2019
2018
2017
Current:                         
Federal   
$ 18,682
$ 22,606
$ 53,998
State     
5,711
6,182
6,595
Foreign     
7,323
7,018
6,185
31,716
35,806
66,778
Deferred:                         
Federal     
(863 )    
(3,127 )    
1,590
State     
(326 )    
(674 )    
35
Foreign     
(212 )    
(464 )    
(51 ) 
(1,401 )    
(4,265 )    
1,574
Total  
$ 30,315
$ 31,541
$ 68,352

Questions:
question: Which year had the highest current federal tax?
answer: 2017
derivation: 53,998> 22,606> 18,682
text: GWL Corporate Free Cash Flow(1)
text: Following the reorganization of Choice Properties to GWL, management evaluates the cash generating capabilities of GWL Corporate(2) based on the various cash flow streams it receives from its operating subsidiaries. As a result, the GWL Corporate free cash flow(1) is based on the dividends received from Loblaw, distributions received from Choice Properties and net cash flow contributions received from Weston Foods less corporate expenses, interest and income taxes paid. Lease payments are excluded from the calculation of GWL Corporate free cash flow(1) to normalize for the impact of the implementation of IFRS 16.
text: (i) Included in Other and Intersegment, GWL Corporate includes all other company level activities that are not allocated to the reportable operating segments, such as net interest expense, corporate activities and administrative costs. Also included are preferred share dividends paid.

Table:
For the quarters and years ended December 31
Quarters ended
Yeas ended
($ millions)
2019
2018
2019
2018
Weston Foods adjusted EBITDA(1)
56
59
223
233
Weston Foods capital expenditures
(70)
(91)
(194)
(212)
Distributions from Choice Properties
82
43
325
43
Dividends from Loblaw
–
–
233
212
Weston Foods income taxes paid
–
(2)
(7)
(32)
Other
64
21
(41)
(23)
GWL Corporate cash flow from operating businesses (1)
132
30
539
221
GWL Corporate and financing costs (i)
(24)
(33)
(109)
(108)
Income taxes paid
(4)
(2)
(19)
(14)
GWL Corporate free cash flow (1)
104
(5)
411
99

Questions:
question: What is the increase / (decrease) in the Weston Foods adjusted EBITDA from 2018 to 2019?
answer: -3
derivation: 56 - 59
scale: million
question: What is the average Distributions from Choice Properties for quarters ended in 2019 and 2018?
answer: 62.5
derivation: (82 + 43) / 2
scale: million
question: What is the percentage increase in the GWL Corporate cash flow from operating businesses for quarters ended 2018 to 2019?
answer: 340
derivation: 132 / 30 - 1
scale: percent
text: 5.2 Key Management Personnel Compensation
text: Notes: (1) Comprise base salary, bonus, contributions to defined contribution plans and other benefits, but exclude performance share and share option expenses disclosed below.
text: (2) The Group Chief Executive Officer, an executive director of Singtel, was awarded up to 1,030,168 (2018: 1,712,538) ordinary shares of Singtel pursuant to Singtel performance share plans, subject to certain performance criteria including other terms and conditions being met. The performance share award in the previous financial year included a one-off Special Share Award (“SSA”). The performance share expense computed in accordance with SFRS(I) 2, Share-based Payment, was S$1.5 million (2018: S$3.3 million).
text: (3) The other key management personnel of the Group comprise the Chief Executive Officers of Consumer Singapore, Consumer Australia, Group Enterprise, Group Digital Life and International Group, as well as the Group Chief Corporate Officer, Group Chief Financial Officer, Group Chief Human Resources Officer, Group Chief Information Officer and Group Chief Technology Officer. The other key management personnel were awarded up to 3,537,119 (2018: 4,391,498) ordinary shares of Singtel pursuant to Singtel performance share plans, subject to certain performance criteria including other terms and conditions being met. The performance share award in the previous financial year included a one-off SSA. The performance share expense computed in accordance with SFRS(I) 2 was S$6.1 million (2018: S$8.5 million).
text: (4) Directors’ remuneration comprises the following: (i) Directors’ fees of S$2.7 million (2018: S$2.5 million), including fees paid to certain directors in their capacities as members of the Optus Advisory Committee and the Technology Advisory Panel, and as director of Singtel Innov8 Pte. Ltd. (ii) Car-related benefits of the Chairman of S$24,557 (2018: S$20,446). In addition to the Directors’ remuneration, Venkataraman Vishnampet Ganesan, a non-executive director of Singtel, was awarded 831,087 (2018: Nil) of share options pursuant to the Amobee Long-Term Incentive Plan during the financial year, subject to certain terms and conditions being met. The share option expense computed in accordance with SFRS(I) 2 was S$104,278 (2018: S$21,607).

Table:
Group
2019
2018
S$ Mil
S$ Mil
Key management personnel compensation (1)
Executive director (2)
3.5
6.1
Other key management personnel (3)
15.9
22.4
19.4
28.5
Directors' remuneration (4)
2.7
2.5
22.1
31.0

Questions:
question: What is the % change in key management personnel compensation from 2018 to 2019, excluding directors' remuneration?
answer: -31.93
derivation: (19.4 - 28.5) / 28.5
scale: percent
question: How many subcategories are there that make up key management personnel compensation?
answer: 3
derivation: Executive director##Other key management personnel##Directors' remuneration
text: The following table presents the components of the deferred tax assets and liabilities (in millions):
text: As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized.
text: As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.

Table:
July 27, 2019
July 28, 2018
ASSETS
Allowance for doubtful accounts and returns .
$ 127
$ 285
Sales-type and direct-financing leases
176
171
Inventory write-downs and capitalization
409
289
Investment provisions .
—
54
IPR&D, goodwill, and purchased intangible assets
1,427
63
Deferred revenue .
1,150
1,584
Credits and net operating loss carryforwards .
1,241
1,087
Share-based compensation expense
164
190
Accrued compensation
342
370
Other
419
408
Gross deferred tax assets
5,455
4,501
Valuation allowance
(457)
(374)
Total deferred tax assets .
4,998
4,127
LIABILITIES
Purchased intangible assets .
(705)
(753)
Depreciation .
(141)
(118)
Unrealized gains on investments .
(70)
(33)
Other
(112)
(145)
Total deferred tax liabilities
(1,028)
(1,049)
Total net deferred tax assets
$3,970
$3,078

Questions:
text: Discontinued Operations
text: In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
text: The effect of our sales of the remaining extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
text: In May 2019, we divested our grid-tied central solar inverter repair and service operation. In conjunction with the divesture, the initial product warranty for the previously sold grid-tied central solar inverters was transferred to the buyer. Accordingly, a gain of $8.6 million net of tax expense of $2.4 million was recognized in Other income (expense) and Provision (benefit) for income taxes, respectively, in our discontinued operations for the year December 31, 2019. Operating income from discontinued operations for the year ended December 31, 2019 and 2018, also includes the impacts of changes in our estimated product warranty liability, the recovery of accounts receivable and foreign exchange gain or (losses).
text: Income (loss) from discontinued operations, net of income taxes (in thousands):

Table:
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$ 8,480
$  (38)

Questions:
question: What was the percentage change in total operating expense between 2018 and 2019?
answer: 964.58
derivation: (1,022-96)/96
scale: percent
text: The amount of unrecognized tax benefits at December 31, 2019 increased by $387 million in 2019 to $7,146 million. A reconciliation of the beginning and ending amount of unrecognized tax benefits was as follows:
text: The additions to unrecognized tax benefits related to the current and prior years were primarily attributable to U.S. federal and state tax matters, as well as non-U.S. tax matters, including transfer pricing, credits and incentives. The settlements and reductions to unrecognized tax benefits for tax positions of prior years were primarily attributable to U.S. federal and state tax matters, non-U.S. audits and impacts due to lapse of statute of limitations.
text: The unrecognized tax benefits at December 31, 2019 of $7,146 million can be reduced by $584 million associated with timing adjustments, U.S. tax credits, potential transfer pricing adjustments and state income taxes. The net amount of $6,562 million, if recognized, would favorably affect the company’s effective tax rate. The net amounts at December 31, 2018 and 2017 were $6,041 million and $6,064 million, respectively.

Table:
($ in millions)
2019
2018
2017
Balance at January 1
$6,759
$ 7,031
$3,740
Additions based on tax positions related to the current year
816
394
3,029
Additions for tax positions of prior years
779
1,201
803
Reductions for tax positions of prior years (including impacts due to a lapse of statute)
(922)
(1,686)
(367)
Settlements
(286)
(181)
(174)
Balance at December 31
$7,146
$ 6,759
$7,031

Questions:
question: What is the average of Balance at January 1?
answer: 5843.33
derivation: (6,759+7,031+3,740) / 3
scale: million
question: What is the average of Balance at December 31?
answer: 6978.67
derivation: (7,146+6,759+7,031) / 3
scale: million
question: What is the average of Settlements for the period 2018-19?
answer: -233.5
derivation: (-286+(-181)) / 2
scale: million
text: Note: The Company adopted IFRS 16 on January 1, 2019. The Company elected not to restate prior periods in accordance with the transition provision in IFRS 16.
text: Financial risk management objectives and policies
text: The Company’s risk management objectives are to manage the market risk, credit risk and liquidity risk related to its operating activities. The Company identifies, measures and manages the aforementioned risks based on policy and risk preference.
text: The Company has established appropriate policies, procedures and internal controls for financial risk management. Before entering into significant financial activities, approval process by the Board of Directors and Audit Committee must be carried out based on related protocols and internal control procedures. The Company complies with its financial risk management policies at all times.

Table:
Financial Assets
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial assets at fair value through profit or loss
$12,084,297
$14,021,473
Financial assets at fair value through other comprehensive income
11,585,477
14,723,232
Financial assets measured at amortized cost
Cash and cash equivalents (excludes cash on hand)
83,655,648
95,486,403
Receivables
24,583,451
26,459,392
Refundable deposits
2,757,399
2,600,733
Other financial assets
2,320,037
2,353,066
Total
$136,986,309
$155,644,299
Financial Liabilities
As of December 31,
2018
2019
NT$
NT$
(In Thousands)
(In Thousands)
Financial liabilities measured at amortized cost
Short-term loans
$13,103,808
$12,015,206
Payables
23,559,548
27,433,065
Guarantee deposits (current portion included)
665,793
296,694
Bonds payable (current portion included)
41,378,182
38,781,416
Long-term loans (current portion included)
30,826,215
33,902,074
Lease liabilities (Note)
—
6,031,025
Other financial liabilities
20,523,099
20,093,441
Total
$130,056,645
$138,552,921

Questions:
question: What were the Financial assets at fair value through profit or loss in 2018?
answer: $12,084,297
scale: thousand
question: What is the increase / (decrease) in the Financial assets at fair value through profit or loss from 2018 to 2019?
answer: 1937176
derivation: 14,021,473 - 12,084,297
scale: thousand
question: What is the increase / (decrease) in the Short-term loans from 2018 to 2019?
answer: -1088602
derivation: 12,015,206 - 13,103,808
scale: thousand
question: What is the percentage change of Other financial assets from 2018 to 2019?
answer: 1.42
derivation: 2,353,066 / 2,320,037 - 1
scale: percent
text: The Company had gross unrecognized tax benefits of $15.7 million and $3.0 million, as of June 30, 2019 and June 30, 2018, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
text: The Company files income tax returns in various federal, state, and local jurisdictions including the United States, Canada, United Kingdom and France. In the normal course of business, the Company is subject to examination by taxing authorities throughout the world. With few exceptions, the Company is no longer subject to income tax examinations by tax authorities in major tax jurisdictions for years before 2014.

Table:
June 30,
2019
2018
in millions)
Balance at beginning of year
$3.0
$0.2
Additions for current year tax positions
1.5
1.2
Additions for prior year tax positions
11.5
1.7
Reductions as a result of settlement with tax authority
(0.3)
(0.1)
Balance at end of year
$15.7
$3.0
Interest and penalties included in balance
$2.2
$0.1
Amount, if recognized, would impact the effective income tax rate
10.0
1.8
Amount that could be settled within the next year
10.0
1.9

Questions:
question: What is the % change in the balance at end of year from 2018 to 2019?
answer: 423.33
derivation: (15.7-3.0)/3.0
scale: percent
question: What is the average beginning balance for the years 2018 to 2019?
answer: 1.6
derivation: (3.0+0.2)/(2019-2018+1)
scale: million
question: Which years had additions for current year tax positions of more than 1.1 million?
answer: 2018
2019
derivation: 1.5 > 1.2 > 1.1