tokbokki/tatqa_dataset_filter huggingface dataset:
text: 19. Cash and cash equivalents
text: Cash at bank and in hand is denominated in the following currencies:
text: Cash balances with an original maturity of less than three months were held in current accounts during the year and attracted interest at a weighted average rate of 0.3% (2018: 0.3%).

Table:
2019
2018
£m
£m
Sterling
5.8
4.1
Euro
0.1
0.2
Cash at bank and in hand
5.9
4.3

Questions:
question: In which year was Sterling larger?
answer: 2019
derivation: 5.8>4.1
question: What was the change in Cash at bank and in hand in 2019 from 2018?
answer: 1.6
derivation: 5.9-4.3
scale: million
question: What was the percentage change in Cash at bank and in hand in 2019 from 2018?
answer: 37.21
derivation: (5.9-4.3)/4.3
scale: percent
text: Expected realisation of remaining performance obligations at year end
text: The Company applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.
text: For contracts that exceed one year, deferred income that relates to unsatisfied or partially satisfied performance obligations at year end is expected to be recognised as revenue in the future as follows:
text: The above information represents the revenue the Company will recognise when it satisfies the remaining performance obligations in the contracts. The amounts presented do not include orders for which neither party has performed.
text: Revenue from the sale of hardware and software generally arises from contracts less than one year in length. Consequently, the above amounts predominantly relate to the sale of maintenance and support services.
text: Virtually all of the revenue will be recognised within three years.
text: The Company provides standard warranties on its products and services. The nature of these warranties is considered to provide customers with assurance that the related product or service will function as intended in accordance with the agreed specification, and does not contain or imply any additional service obligation to the customer. Warranty obligations are estimated and recognised as liabilities based on the probable outflow of resources.

Table:
2019
2018
£ million
£ million
Within one year
1.0
1.2
Greater than one year
0.8
0.9
1.8
2.1

Questions:
question: In which year was the amount within one year larger?
answer: 2018
derivation: 1.2>1.0
question: What was the change in the amount within one year between 2018 and 2019?
answer: -0.2
derivation: 1.0-1.2
scale: million
question: What was the percentage change in the amount within one year?
answer: -16.67
derivation: (1.0-1.2)/1.2
scale: percent
text: At the balance sheet date, the combined principal accounting assumptions were as follows:
text: For the smaller overseas schemes the discount rate used was 1.50% (2017/18: 1.80%) and future pension increases were 1.30% (2017/18: 1.45%).
text: At 30 March 2019 and 31 March 2018, the discount rate was derived based on a bond yield curve expanded to also include bonds rated AA by one credit agency (and which might for example be rated A or AAA by other agencies).

Table:
At 30 Mar 2019
At 31 Mar 2018
Premier schemes
RHM schemes
Premier schemes
RHM schemes
Discount rate
2.45%
2.45%
2.70%
2.70%
Inflation – RPI
3.25%
3.25%
3.15%
3.15%
Inflation – CPI
2.15%
2.15%
2.05%
2.05%
Expected salary increases
n/a
n/a
n/a
n/a
Future pension increases
2.10%
2.10%
2.10%
2.10%

Questions:
question: What was the discount rate at 30 March 2019 for premier schemes?
answer: 2.45
scale: percent
question: What is the change in the premier schemes discount rate from 2018 to 2019?
answer: -0.25
derivation: 2.45% - 2.70%
scale: percent
question: What is the average inflation RPI for premier schemes?
answer: 3.2
derivation: (3.25% + 3.15%) / 2
scale: percent
question: What is the change in the inflation - CPI for RHm schemes from 2018 to 2019?
answer: 0.1
derivation: 2.15% - 2.05%
scale: percent
text: Consolidated statement of comprehensive income
text: For the year ended 31 March 2019
text: 1 The Group has adopted IFRS 9 ‘Financial Instruments’, IFRS 15 ‘Revenue from Contracts with Customers’, and IFRS 16 ‘Leases’ from 1 April 2018. The year ended 31 March 2018 has been restated for IFRS 16 which was implemented using the fully retrospective method. For further information on the impact of the change in accounting policies, see note 2 of these consolidated financial statements.

Table:
2019
2018 (Restated)1
Note
£m
£m
Profit for the year
197.7
171.1
Other comprehensive income
Items that may be subsequently reclassified to profit or loss
Exchange differences on translation of foreign operations
(0.1)
0.2
Items that will not be reclassified to profit or loss
Remeasurements of post-employment benefit obligations
24
0.2
–
Other comprehensive income for the year, net of tax
0.1
0.2
Total comprehensive income for the year attributable to equity holders of the parent
197.8
171.3

Questions:
question: In which year was Profit for the year larger?
answer: 2019
derivation: 197.7>171.1
question: What was the change in profit for the year in 2019 from 2018?
answer: 26.6
derivation: 197.7-171.1
scale: million
question: What was the percentage change in profit for the year in 2019 from 2018?
answer: 15.55
derivation: (197.7-171.1)/171.1
scale: percent
text: Income Tax Provision Reconciliation
text: The difference between the income tax benefit (provision) and income taxes computed using the U.S. federal income tax rate was as follows for the years ended September 30, 2019, 2018, and 2017 (amounts shown in thousands):

Table:
2019
2018
2017
Amount computed using statutory rate
$841
$2,122
$(1,078)
Net change in valuation allowance for net deferred tax assets
(459)
(367)
10,058
AMT and other
—
(191)
20
Foreign rate differential
664
22
(169)
Non-deductible items
(151)
(276)
(370)
State income tax
(370)
50
(34)
Impact of tax reform on deferred taxes
—
(4,901)
—
Research and development credits
1,694
475
2,494
Foreign income tax
(494)
—
—
Stock compensation, net
1,539
—
—
Income tax benefit (provision)
$3,264
$(3,066)
$10,921

Questions:
question: Which year has the highest income tax benefit? 
answer: 2017
derivation: 10,921>3,264>-3,066
question: What is the sum of amount computed using statutory rate and foreign rate differential in 2018 as a percentage of 2019?
answer: 1.42
derivation: (2,122+22)/(841+664) 
question: What is the percentage change in research and development credits from 2018 to 2019?
answer: 256.63
derivation: (1,694-475)/475 
scale: percent
text: NOTE 11—FINANCING ARRANGEMENTS
text: Long-term debt consists of the following (in thousands):
text: Maturities of long-term debt for each of the five years in the period ending September 30, 2024, are as follows: 2020 — $10.7 million; 2021 — $35.7 million; 2022 — $35.7 million; 2023 — $35.7 million; 2024 — $35.7 million.
text: In March 2013, we entered into a note purchase and private shelf agreement pursuant to which we issued $100.0 million of senior unsecured notes, bearing interest at a rate of 3.35% and maturing on March 12, 2025. Pursuant to the agreement, on July 17, 2015, we issued an additional $25.0 million of senior unsecured notes, bearing interest at a rate of 3.70% and maturing on March 12, 2025. Interest payments on the notes issued in 2013 and 2015 are due semi-annually and principal payments are due from 2021 through 2025. On February 2, 2016 we revised the note purchase agreement and we issued an additional $75.0 million of senior unsecured notes bearing interest at 3.93% and maturing on March 12, 2026. Interest payments on these notes are due semi-annually and principal payments are due from 2020 through 2026.
text: The agreement pertaining to the aforementioned notes also contained a provision that the coupon rate would increase by a further 0.50% should the company’s leverage ratio exceed a certain level.

Table:
September 30,
2019
2018
Series A senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%
$  50,000
$  50,000
Series B senior unsecured notes payable to a group of insurance companies, interest fixed at 3.35%
50,000
50,000
Series C senior unsecured notes payable to a group of insurance companies, interest fixed at 3.70%
25,000
25,000
Series D senior unsecured notes payable to a group of insurance companies, interest fixed at 3.93%
75,000
75,000
200,000
200,000
Less unamortized debt issuance costs
(175)
(207)
Less current portion
(10,714)
—
$189,111
$199,793

Questions:
question: What are the different series of senior unsecured notes payable to a group of insurance companies?
answer: Series A
Series B
Series C
Series D
text: Assets are not allocated to segments for internal reporting presentations. A portion of amortization and depreciation is included with various other costs in an overhead allocation to each segment; it is impracticable for us to separately identify the amount of amortization and depreciation by segment that is included in the measure of segment profit or loss.
text: Long-lived assets, excluding financial instruments and tax assets, classified by the location of the controlling statutory company and with countries over 10% of the total shown separately, were as follows:

Table:
(In millions)
June 30,
2019
2018
2017
United States
$ 55,252
$ 44,501
$ 42,730
Ireland
12,958
12,843
12,889
Other countries
25,422
22,538
19,898
Total
$  93,632
$  79,882
$  75,517

Questions:
question: How many millions of long-lived assets were there in the United States in 2019?
answer: 55,252
scale: million
question: What was the percentage change in the total long-lived assets from 2017 to 2018?
answer: 5.78
derivation: (79,882-75,517)/75,517
scale: percent
question: How many years during 2017 to 2019 did the long-lived asset amount in Ireland exceed $12,900 million?
answer: 1
derivation: 12,958
text: 7 OTHER GAINS, NET
text: Note: (a) The disposal and deemed disposal gains of approximately RMB8,492 million recognised during the year ended 31 December 2019 mainly comprised the following:
text: – net gains of approximately RMB4,859 million (2018: RMB1,661 million) on dilution of the Group’s equity interests in certain associates due to new equity interests being issued by these associates (Note 21). These investee companies are principally engaged in Internet-related business; and
text: – aggregate net gains of approximately RMB3,633 million (2018: RMB1,271 million) on disposals, partial disposals or deemed disposals of various investments of the Group.
text: (b) Net fair value gains on FVPL of approximately RMB9,511 million (Note 24) recognised during the year ended 31 December 2019 mainly comprised the following:
text: – aggregate gains of approximately RMB1,886 million (2018: RMB22,215 million) arising from reclassification of several investments principally engaged in Internet-related business from FVPL to investments in associates due to the conversion of the Group’s redeemable instruments or preferred shares of these investee companies into their ordinary shares and the Group has board representation upon their respective initial public offerings (“IPO”); and
text: – net gains of approximately RMB7,625 million (2018: RMB6,523 million) from fair value changes of FVPL.

Table:
2019
2018
RMB’Million
RMB’Million
Net gains on disposals and deemed disposals of investee companies (Note (a))
8,492
2,932
Net fair value gains on FVPL (Note (b))
9,511
28,738
Subsidies and tax rebates
4,263
3,456
Impairment provision/(reversal) for investee companies and intangible assets arising from acquisitions (Note (c))
(4,006)
(17,577)
Net fair value gains on other financial instruments (Note 27 and Note 38)
1,647
1,019
Dividend income
1,014
686
Donations to Tencent Charity Funds
(850)
(730)
Others
(382)
(1,810)
19,689
16,714

Questions:
question: How much is the 2019 subsidies and tax rebates?
answer: 4,263
scale: million
question: How much is the 2018 subsidies and tax rebates?
answer: 3,456
scale: million
question: How much is the 2019 dividend income?
answer: 1,014
scale: million
question: What is the change in Net fair value gains on FVPL from 2018 to 2019?
answer: -19227
derivation: 9,511-28,738
scale: million
question: What is the change in subsidies and tax rebates from 2018 to 2019?
answer: 807
derivation: 4,263-3,456
scale: million
question: What is the change in dividend income from 2018 to 2019?
answer: 328
derivation: 1,014-686
scale: million
text: The following table provides reconciliation from U.S. GAAP Net income to non-GAAP Adjusted EBITDA (amounts in thousands):
text: (1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
text: (2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.

Table:
Fiscal Years Ended March 31,
2019
2018
2017
Net income (U.S. GAAP) (1)
$206,587
$254,127
$47,157
Non-GAAP adjustments:
Income tax expense (benefit)
(39,460)
9,132
4,294
Interest expense, net
19,204
32,073
39,731
Depreciation and amortization
52,628
50,661
38,151
EBITDA (non-GAAP) (1)
238,959
345,993
129,333
Excluding the following items:
Equity (income) loss from equity method investments
3,304
(76,192)
(41,643)
Acquisition (gain) loss
—
(130,880)
—
Change in value of TOKIN options
—
—
(10,700)
(Gain) loss on write down and disposal of long-lived assets
1,660
(992)
10,671
ERP integration costs/IT transition costs
8,813
80
7,045
Stock-based compensation
12,866
7,657
4,720
Restructuring charges (2)
8,779
14,843
5,404
R&D grant reimbursements and grant income
(4,559)
—
—
Legal expenses/fines related to antitrust class actions
11,896
16,636
2,640
Net foreign exchange (gain) loss
(7,230)
13,145
(3,758)
TOKIN investment-related expenses
—
—
1,101
Plant start-up costs (2)
(927)
929
427
Loss on early extinguishment of debt
15,946
486
—
Adjusted EBITDA (non-GAAP) (1)
$289,507
$191,705
$105,240

Questions:
text: Accrued expenses consisted of the following (in thousands):
text: Contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard. See Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.

Table:
December 31,
December 31,
2019
2018
Accrued payroll and related taxes
$3,985
$3,800
Accrued federal, state, and local taxes
2,635
1,827
Accrued bonus
20,206
10,766
Self-insurance reserves
2,238
—
Employee stock purchase plan contributions
4,716
6,473
Accrued sales commissions
5,397
6,889
Accrued partner commissions
7,043
5,535
Contract liabilities
5,197
—
Accrued purchase price related to acquisitions
2,763
—
Other
7,924
6,811
Total
$62,104
$42,101

Questions:
question: What is the percentage change in total accrued expenses between 2018 and 2019?
answer: 47.51
derivation: (62,104 - 42,101)/42,101 
scale: percent
question: What is the value of the 2018 accrued bonus as a percentage of the 2018 total accrued expenses?
answer: 25.57
derivation: 10,766/42,101 
scale: percent
text: Goodwill
text: Goodwill arises from the acquisition method of accounting for business combinations and represents the excess of the purchase price over the fair value of the net assets and other identifiable intangible assets acquired. The fair values of net tangible assets and intangible assets acquired are based upon preliminary valuations and the Company's estimates and assumptions are subject to change within the measurement period (potentially up to one year from the acquisition date).
text: The following table presents the changes in the carrying amount of goodwill for the periods indicated:
text: The Company performs an annual goodwill impairment assessment on October 31st each year, using a two-step quantitative assessment. Step one is the identification of potential impairment. This involves comparing the fair value of each reporting unit, which the Company has determined to be the entity itself, with its carrying amount, including goodwill.
text: If the fair value of a reporting unit exceeds the carrying amount, the goodwill of the reporting unit is considered not impaired and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the impairment test is performed to measure the amount of impairment loss, if any.
text: The Company determined there were no indications of impairment associated with goodwill. As a result,n o goodwill impairment was recognized as of October 31, 2019. In addition to its annual review, the Company performs a test of impairment when indicators of impairment are present. As of December 31, 2019, there were no indications of impairment of the Company’s goodwill balances.

Table:
Years Ended December 31,
2019
2018
(in thousands)
Beginning balance
$238,330
$237,992
Adjustments
—
338
Ending balance
$238,330
$238,330

Questions:
question: What were the adjustments in 2018?
answer: 338
scale: thousand
question: What was the change in the Beginning balance from 2018 to 2019?
answer: 338
derivation: 238,330 - 237,992
scale: thousand
question: What is the average adjustments for 2018 and 2019?
answer: 169
derivation: (0 + 338) / 2
scale: thousand
question: In which year was the ending balance less than 240,000 thousands?
answer: 2019
2018
derivation: locate and analyze ending balance in row 6
text: Fair values of financial assets and financial liabilities
text: Fair values of financial assets and liabilities at 31st December 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest. Fair values have been assessed as follows:
text: • Derivatives Forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data
text: • Interest-bearing loans and borrowings Fair value is calculated based on discounted expected future principal and interest cash flows.
text: • Lease liabilities The fair value is estimated as the present value of future cash flows, discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable.
text: • Trade and other receivables/payables For receivables/payables with a remaining life of less than one year, the notional amount is deemed to reflect the fair value.
text: The following table compares amounts and fair values of the Group’s financial assets and liabilities:
text: There are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed.
text: Derivative financial instruments are measured at fair value. Fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments.

Table:
2019 Fair value
2019 Carrying value
2018 Carrying value
2018 Fair value
£m
£m
£m
£m
Financial assets:
Cash and cash equivalents
168.5
168.5
187.1
187.1
Trade, other receivables and contract assets
263.4
263.4
264.9
264.9
Total financial assets
431.9
431.9
452.0
452.0

Questions:
question: What are the components under financial assets?
answer: Cash and cash equivalents
Trade, other receivables and contract assets
question: In which year was the carrying value for trade, other receivables and contract assets larger?
answer: 2018
derivation: 264.9>263.4
question: What was the change in the carrying value in total financial assets from 2018 to 2019?
answer: -20.1
derivation: 431.9-452.0
scale: million
question: What was the percentage change in the carrying value in total financial assets from 2018 to 2019?
answer: -4.45
derivation: (431.9-452.0)/452.0
scale: percent
text: Equity, liabilities and net debt in the consolidated financial statements
text: Equity amounts to €2,735 million (30/9/2018: €3,074 million), while liabilities amounts to €11,762 million (30/9/2018: €12,132 million). Net debt related to continuing operations decreased by €0.2 billion in the adjusted year-on-year comparison and amounted to €2.9 billion as of 30 September 2019 (30/09/2018: €3.1 billion).
text: 1 Adjustment of previous year according to explanation in notes
text: 2 Shown in the balance sheet under other financial assets (current).
text: 3 Adjusted for the effects of discontinued operations.

Table:
€ million
30/9/2018 1
30/9/2018 adjusted3
30/9/2019
Equity
3,074
3,074
2,735
Liabilities
12,132
12,132
11,762
Net debt
2,710
3,102
2,858
Financial liabilities (incl. finance leases)
4,010
4,010
3,369
Cash and cash equivalents
1,298
906
500
Short-term financial investments2
2
2
11

Questions:
question: In which year was the amount of Equity larger for FY2018 adjusted figures and FY2019 figures?
answer: 2018
derivation: 3,074>2,735
question: What was the change in equity in FY2019 from FY2018 adjusted?
answer: -339
derivation: 2,735-3,074
scale: million
question: What was the percentage change in equity in FY2019 from FY2018 adjusted?
answer: -11.03
derivation: (2,735-3,074)/3,074
scale: percent
text: Note 3. Revenue from Contracts with Customers
text: Contract Assets
text: Our contract assets consist of capitalized commission costs and upfront payments made to customers. The current portion of capitalized commission costs and upfront payments made to customers are included in other current assets within our consolidated balance sheets. The non-current portion of capitalized commission costs and upfront payments made to customers are reflected in other assets within our consolidated balance sheets. Our amortization of contract assets during the years ended December 31, 2019 and 2018 were $2.4 million and $2.0 million, respectively. There were no amortized commission costs during the year ended December 31, 2017.
text: We review the capitalized costs for impairment at least annually. Impairment exists if the carrying amount of the asset recognized from contract costs exceeds the remaining amount of consideration we expect to receive in exchange for providing the goods and services to which such asset relates, less the costs that relate directly to providing those good and services and that have not been recognized as an expense. We did not record an impairment loss on our contract assets during the years ended December 31, 2019, 2018 and 2017.
text: The changes in our contract assets are as follows (in thousands):

Table:
Year Ended December 31,
2019
2018
Beginning of period balance
$2,881
$—
Commission costs and upfront payments to a customer capitalized in period
4,141
4,864
Amortization of contract assets
(2,444)
(1,983)
End of period balance
$4,578
$2,881

Questions:
question: What was the percentage change in the Amortization of contract assets between 2018 and 2019?
answer: 23.25
derivation: (-2,444+1,983)/-1,983
scale: percent
text: Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands):
text: Net sales in APAC decreased 4% (increased 2% excluding the effects of fluctuating foreign currency rates), or $6.7 million, in 2019 compared to 2018. In APAC, increases in hardware and services net sales year over year were offset by a decrease in software net sales during 2019 compared to 2018. The changes were the result of the following:
text: • Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category.
text: • Continued trend toward higher sales of cloud solution offerings that are recorded on a net sales recognition basis in the services net sales category resulted in declines in the software net sales category.
text: • Higher volume of net sales of cloud solution offerings and software referral fees that are recorded on a net sales recognition basis positively impacted services net sales. Additionally, there were contributions from Insight delivered services from increased net sales of our digital innovation solutions offering.

Table:
APAC
Sales Mix
2019
2018
%Change
Hardware
$34,965
$29,496
19%
Software
92,988
107,363
(13%)
Services
52,288
50,055
4%
$180,241
$186,914
(4%)

Questions: